Part IV. Items of General Interest

ZIP Code Change for Information Reporting Program

Announcement 96–126

A ZIP Code change for the Information Reporting Program at the Martinsburg Computing Center was effective as of November 12, 1996. The new ZIP Code will apply only to the Post Office Box 1359 address. Information returns filed magnetically, correspondence related to the Information Reporting Program, applications, extension, and waiver requests should be mailed to the following address:

IRS-Martinsburg Computing Center Information Reporting Program P. O. Box 1359, MS–360 Martinsburg, WV 25402–1359

It is important to make this change on your mailing label as mail containing incorrect address information will be returned. The ZIP Code change will appear in the next revisions of all publications and forms related to information returns which include the P. O. Box 1359 address.

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

Announcement 96–127

The name of an organization that no longer qualifies as an organization described in section 170(c)(2) of the Internal Revenue Code of 1986 is listed below.

Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service 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 December 9, 1996, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth 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 who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for revocation. Task Force for Africa/Los Angeles Relations

Pasadena, CA

1996–50 I.R.B. 12