Part IV. Items — Internal Revenue Bulletin 1996-1

contributor. This protection is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170.

The following is a cumulative listing of names of organizations that are presently challenging, under section 7428 of the Internal Revenue Code, the revocation of their status as organizations entitled to receive deductible contributions in declaratory judgment suits in the Tax Court, the United States District Court for the District of Columbia, or the United States Court of Federal Claims. The purpose of this announcement is to inform potential donors to these organizations of the protection under 7428(c) for certain contri

butions made during the litigation period.

Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1). In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one

I. The organizations listed below continue to be involved in pending declaratory judgment suits under section 7428 of the Code, challenging revocation of their status as eligible donees under section 170(c)(2). Protection under section 7428(c) begins on the date indicated.

Anclote Psychiatric Center, Inc. Tarpon Springs, FL (January 27, 1992) Colorado Reform Baptist Church, Inc. Colorado Springs, CO (January 22, 1991) Faith Christian Ministries Church, Inc. Fenton, MO (November 7, 1991) Gates Community Chapel of Rochester, Inc. Lakemont, NY (November 21, 1994) LAC Facilities, Inc. (f/k/a Modern North Miami Beach, FL Health Care Services, Inc.)

(August 29, 1994) New Hope Spiritual Center Zephyr Hills, FL (March 28, 1994) Jack Rehburg Ministries (a/k/a Total Snow Camp, NC Christian Television)

(May 3, 1993) Textile Arts Foundation Washington, DC (February 22, 1994) United Cancer Council, Inc. Indianapolis, IN (March 25, 1991)

II. The Organizations listed below have timely filed declaratory judgment suits under section 7428 of the Code during 1995. Protection under section 7428(c) begins on the date indicated.

Branch Ministries, Inc. (d/b/a The Church Binghampton, NY at Pierce Creek) (April 10, 1995) Christe, Inc. Cincinnati, OH (December 18, 1995) Christian Communications Network La Mesa, CA (October 2, 1995)

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Greater Damascus Baptist Church Dayton, OH (November 20, 1995) HAC Corporation (a/k/a Hobgood Academy) Hobgood, NC (July 3, 1995) Philippi Missionary Baptist Church Dayton, OH (November 20, 1995)

III. Pursuant to section 7428(c)(1), a court has determined that the organizations listed below are no longer described in section 170(c)(2) of the Code. Protection under section 7428(c) has terminated effective on the date indicated.

America’s Battered Children Van Alstyne, TX (April 4, 1995) Cleveland American Indian Center, Inc. Cleveland, OH (November 21, 1994) Coalition for Freedom, Inc. Raleigh, NC (December 20, 1994)

IV. This Announcement serves notice to potential donors that a court has determined that the organization listed below continues to be described in section 170(c)(2) of the Internal Revenue Code.

George W. McManus Foundation, Inc. Baltimore, MD (May 25, 1993)

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