Announcement 2014-07 - Announcement 2014–07

Announcement 2014–07

Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

This announcement serves notice to donors that on January 29, 2013, the United States Tax Court entered a stipulated decision. Effective December 22, 2000, the organization listed below is not qualified as an organization described in I.R.C. § 501(c)(3), as amended, is not exempt from taxation under I .R .C . § 501(a), and is not an organization described in I .R .C . § 170(c)(2).

The Hope and Dreams Foundation,

Palo Alto, CA