Suspension of Exemption for IRC Section 501(p) Organizations

IRC 501(p)(1) suspends the exemption from tax under IRC Section 501(a) with respect to any organization described in IRC 501(p)(2).

Under IRC 501(p)(3), suspension of an organization's tax exemption begins on the date of the first publication of a designation or identification with respect to the organization, as described above, or the date on which IRC 501(p) was enacted, whichever is later. This suspension continues until all designations and identifications receive a subsequent recision under the law or Executive Order, under which such designation or identification was made.

Under IRC 501(p)(4), the IRS doesn’t allow any deduction for a contribution to an organization during the entire period the organization's tax exemption receives a suspension under IRC Section 501(p).