Part IV. Items of General Interest
Deletions From Cumulative precluded from disallowing a deduction not described in section 170(c)(2) as more
List of Organizations for any contributions made after an or- particularly set forth in section 7428(c)(1).
Contributions to Which ganization ceases to qualify under section For individual contributors, the maximum
170(c)(2) if the organization has not timely deduction protected is $1,000, with a hus-
are Deductible Under Section filed a suit for declaratory judgment under band and wife treated as one contributor.
170 of the Code section 7428 and if the contributor (1) had This benefit is not extended to any indi-
knowledge of the revocation of the ruling vidual, in whole or in part, for the acts or
Announcement 2010–13 or determination letter, (2) was aware that omissions of the organization that were
such revocation was imminent, or (3) was the basis for revocation.
The Internal Revenue Service has re- in part responsible for or was aware of the
voked its determination that the organi- ac