Professional Documents
Culture Documents
Deputy Commissioner For Services and Enforcement
Deputy Commissioner For Services and Enforcement
” If the notice of availability that the filer believes in good faith to be This benefit is not extended to any indi
is provided by electronic mail, the forego the payee’s correct TIN. vidual, in whole or in part, for the acts or
ing statement must be on the subject line omissions of the organization that were the
of the electronic mail. ***** basis for revocation.
(2) Undeliverable electronic address. If
an electronic notice of availability is re Kevin M. Brown, The Brewer Family Foundation
turned as undeliverable, and the correct Deputy Commissioner for Orem, UT
electronic address cannot be obtained from Services and Enforcement. Keystone Grants, Inc.
the furnisher’s records or from the card Mesa, AZ
(Filed by the Office of the Federal Register on July 12, 2007,
holder/payor, then the furnisher must fur 8:45 a.m., and published in the issue of the Federal Register Jeffrey and Lisa Bowen Charitable
nish the notice by mail within 30 days after for July 13, 2007, 72 F.R. 38534) Supporting Organization
the electronic notice is returned. Greenville, DE
55 Whipple Street Housing
***** Development Fund Corporation
Deletions From Cumulative
Brooklyn, NY
PART 301—PROCEDURE AND List of Organizations The Champions Association, Inc.
ADMINISTRATION Contributions to Which Pittsburgh, PA
are Deductible Under Section The Horsestone Foundation
Par. 3. The authority citation for part
170 of the Code Sandy, UT
301 continues to read, in part, as follows:
Authority: 26 U.S.C. 7805. * * *
Par. 4. Section 301.6724–1 is amended Announcement 2007–69
Suspension of Tax-Exempt
by revising paragraph (e)(1)(vi)(H) to read
as follows: The names of organizations that no Status of an Organization
longer qualify as organizations described Identified With Terrorism
§301.6724–1 Reasonable cause. in section 170(c)(2) of the Internal Rev
enue Code of 1986 are listed below. Announcement 2007–70
***** Generally, the Service will not disallow
(e) * * * deductions for contributions made to a I. Purpose
(1) * * * listed organization on or before the date
This announcement is a public notice of
(vi) * * * of announcement in the Internal Revenue
the suspension under section 501(p) of the
(H) In the case of information returns Bulletin that an organization no longer
Internal Revenue Code of the federal tax
required to be filed, and information re qualifies. However, the Service is not
exemption of a certain organization that
turns required to be furnished, after De precluded from disallowing a deduction
has been designated as supporting or en
cember 31, 2005, the filer— for any contributions made after an or
gaging in terrorist activity or supporting
(1) Satisfies the solicitation require ganization ceases to qualify under section
terrorism. Contributions made to an organ
ment of paragraph (e)(1)(i) of this section 170(c)(2) if the organization has not timely
ization during the period that the organiza
with respect to a payment made through a filed a suit for declaratory judgment under
tion’s tax-exempt status is suspended are
QPCA if the filer relies in good faith on section 7428 and if the contributor (1) had
not deductible for federal tax purposes.
the QPCA to solicit, record, validate, and knowledge of the revocation of the ruling
furnish the payee’s TIN; or determination letter, (2) was aware that II. Background
(2) Satisfies the solicitation require such revocation was imminent, or (3) was
ment of paragraph (e)(1)(ii) of this section in part responsible for or was aware of the The federal government has designated
with respect to a payment made through activities or omissions of the organization a number of organizations as supporting or
a QPCA if the filer relies in good faith that brought about this revocation. engaging in terrorist activity or supporting
on the QPCA to solicit, record, validate, If on the other hand a suit for declara terrorism under the Immigration and Na
and furnish the payee’s TIN and does not tory judgment has been timely filed, con tionality Act, the International Emergency
receive notification that the payee is not a tributions from individuals and organiza Economic Powers Act, and the United Na
participating payee more than 30 days be tions described in section 170(c)(2) that tions Participation Act of 1945. Federal
fore the last day of the annual solicitation are otherwise allowable will continue to law prohibits most contributions to orga
period; and be deductible. Protection under section nizations that have been so designated.
(3) Satisfies the solicitation require 7428(c) would begin on August 13, 2007, Section 501(p) of the Code was enacted
ment of paragraph (e)(1)(iii) of this section and would end on the date the court first as part of the Military Family Tax Relief
with respect to a payment made through determines that the organization is not de Act of 2003 (P.L. 108–121), effective
a QPCA if, on or before December 31 of scribed in section 170(c)(2) as more partic November 11, 2003. Section 501(p)(1)
the year immediately succeeding the year ularly set forth in section 7428(c)(1). For suspends the exemption from tax un
in which the payment is made, the filer individual contributors, the maximum de der section 501(a) of any organization
undertakes a solicitation of the payee’s duction protected is $1,000, with a hus described in section 501(p)(2). An organ
TIN or receives from the QPCA a TIN band and wife treated as one contributor. ization is described in section 501(p)(2)