Part IV. Items of General Interest

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 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

Albany, OH (November 20, 1995)

would be subject to the normal limitations set forth under section 170.

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.

Rockville, MD (December 8, 1997) Oriana House, Inc.

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 1997. Protection under section 7428(c) begins on the date indicated. The Children’s Learning Center, Inc.

Tarpon Springs, FL (January 27, 1992) At Cost Services, Inc.

New York, NY (January 5, 1998) Branch Ministries, Inc. d/b/a The Church

Akron, OH (October 14, 1997) Society of Separationists, Inc.

Austin, TX (December 16, 1996) Spartanburg Gospel Workshop, Inc.

at Pierce Creek Vestal, NY (April 10, 1995) Shirley Caesar Outreach Ministries, Inc.

Spartanburg, SC (April 4, 1997) Charles E. Stevens American Atheist

Durham, NC (October 16, 1995) Eastern Orthodox Christian Church in

America New Albany, OH (November 20, 1995) LAC Facilities, Inc. f/k/a Modern Health

Library and Archives Austin, TX (March 3, 1997) Don Stewart Association

Phoenix, AZ (July 21, 1997) Student Ministries, Inc.

Care Services, Inc. North Miami Beach, FL (August 29, 1994) Music Square Church

Van Buren, AR (August 5, 1996) Saint Ignatius Orthodox Church

Albany, OH (November 20, 1995) Saint Nicholas Orthodox Church

Milwaukee, OR (November 10, 1997) III. 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. Jack Rehburg Ministries a/k/a Total

Christian Television Snow Camp, NC

1998–1 I.R.B. 237 January 5, 1998