EO Deletions Statement

The subsection that refers to this exhibit is IRM 4.70.14.6.9.3, Publication of the Determination.

Below is a sample deletions statement for revoking an organization described under IRC 170(c). The deletions statement accompanies Form 14712 to the Bulletin Program Coordinator.

Internal Revenue Bulletin: 2017-XX

November XX, 2017 Announcement 2017-X

Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code

Table of Contents

The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986.

Generally, the IRS will allow deductions for contributions made to a listed organization that no longer qualifies to receive deductible contributions if the contributions occurred on or before the date of announcement in the Internal Revenue Bulletin. However, the IRS is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on November XX, 2017 and would end on the date the court first determines the organization is not described in section 170(c)(2) as more particularly set for in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

Name of Organization

Effective Date of Revocation

LOCATION

Organization 1

1/1/2014

City, ST

Organization 2

9/1/2013

City, ST