Announcement 2010-13 by ProQuest


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									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
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