Announcement 2010-63

Announcement 2010-63

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

This announcement serves notice to donors that on October 27, 2009, the United States Tax Court entered a stipulated decision that, effective January 1, 2001, the organization listed below is not qualified as an organization described in I.R.C. § 501(c)(3) and is not an organization described in I.R.C. § 170(c)(2). Further, for the period January 1, 2001 through October 14, 2008, the IRS will not disallow any claimed charitable contributions deductions to petitioner on the grounds that petitioner is not an organization described in I.R.C. § 170(c)(2). Further, effective January 1, 2001, petitioner is exempt from taxation under I.R.C. § 501(a) as an organization described in I.R.C. § 501(c)(4).