Part IV. Items — Internal Revenue Bulletin 1997-1

husband and wife being treated as one 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

contributions 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

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) of the Code begins on the date indicated.

Anclote Psychiatric Center, Inc.

(January 27, 1992)

Branch Ministries, Inc. d/b/a The Church at Pierce Creek

(April 10, 1995)

Christe, Inc.

(December 18, 1995)

Christian Communications Network

(October 2, 1995)

Colorado Reform Baptist Church, Inc.

(January 22, 1991)

Faith Christian Ministries Church, Inc.

(January 22, 1991)

(October 7, 1991)

Gates Community Chapel of Rochester, Inc.

(November 21, 1994)

HAC Corporation a/k/a Hobgood Academy

(July 3, 1995)

LAC Facilities, Inc. f/k/a Modern Health Care Services, Inc.

Tarpon Springs, FL

Binghampton, NY

Cincinnati, OH

La Mesa, CA

Colorado Springs, CO

Fenton, MO

Lakemont, NY

Hobgood, NC

North Miami Beach, FL

Zephyr Hills, FL

Snow Camp, NC

Washington, DC

Indianapolis, IN

(August 29, 1994)

Hope Spiritual

(March 28, 1994)

New Hope Spiritual Center

Jack Rehburg Ministries a/k/a Total Christian Television

(May 3, 1993)

Textile Arts Foundation

(February 22, 1994)

United Cancer Council

(March 25, 1991)

II. The organizations listed below have timely filed declaratory judgment suits under section 7428 of the Code during 1996. Protection under section 7428 (c) begins on the date indicated.

Shirley Caesar Outreach Ministries, Inc.

(October 16, 1995)

Eastern Orthodox Christian Church in America

Durham, NC

New Albany, OH

Van Buren, AR

203 1996-54 I.R.B.

(November 20, 1995)

Music Square Church

(August 5, 1996)

Saint Ignatius Orthodox Church

(November 20, 1995)

Nicholas Orthodox

(November 20, 1995)

Saint Nicholas Orthodox Church

Southern Legal Defense Foundation

Albany, OH

Raleigh, NC

(February 20, 1996)

III. This announcement serves notice to potential donors that a court has determined that the organizations listed below continue to be described in section 170 (c) (2) of the Internal Revenue Code. Greater Damascus Baptist Church Dayton, OH Philippi Missionary Baptist Church Dayton, OH

1996-54 I.R.B. 204