Part IV. Items of General Interest

Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings from January 1, 1998 through December 31, 1998

The following is a cumulative listing of names of organzations 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 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. Tarpon Springs, FL (January 27, 1992) Branch Ministries, Inc. d/b/a The Church at Pierce Creek Vestal, NY (April 10, 1995) Eastern Orthodox Christian Church in America New Albany, OH (November 20, 1995) Music Square Church Van Buren, AR (August 5, 1996) Oriana House, Inc. Akron, OH (October 14, 1997) Saint Ignatius Orthodox Church Albany, OH (November 20, 1995) Saint Nicholas Orthodox Church Albany, OH (November 20, 1995) Don Stewart Association Phoenix, AZ (July 21, 1997) Student Ministries, Inc. Milwaukie, OR (November 10, 1997) 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 1998.

Protection under section 7428(c) begins on the date indicated.

Fountain of Life, Inc. Greensboro, NC (March 2, 1998) Great Plains Health Alliance, Inc. Phillipsburg, KS (July 6, 1998) Larry Lea Ministries, Inc. Sherman, TX (July 27, 1998) Saint Matthew Publishing, Inc. Los Angeles, CA (July 21, 1997)

III. The organizations listed below are no longer described in section 170(c)(2) and are not recognized as exempt under section

501(c)(3) of the Code.

1999–1 I.R.B. 243 January 4, 1999

LAC Facilities, Inc. Miami, FL

Spartanburg Gospel Workshop, Inc. Spartanburg, SC

Hanover Society for the Deaf Ashland, VA

IV . The organizations listed below continue to be described in section 170(c)(2) and are recognized as exempt under section

501(c)(3) of the Code.

Shirley Caesar Outreach Ministries, Inc. Durham, NC

The Children’s Learning Center, Inc. Rockville, MD

V. A court has determined that the exempt status of the organizations listed below was revoked during the periods indicated.

However, both organizations have subsequently been determined to be described in section 170(c)(2) of the Code and are recognized as exempt under section 501(c)(3) from December 3, 1995 forward.

Society of Separationists, Inc. Austin, TX (Revoked from March 1, 1968 through December 2, 1995)

Charles E. Stevens American Atheist Library and Archives, Inc. Austin, TX (Revoked from October 4, 1971 through December 2, 1995)

January 4, 1999 244 1999–1 I.R.B.