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, 1999 through December 31, 1999

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 or

ganization 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 contin ue 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) 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 28, 1998) Music Square Church Van Buren, AR (August 5, 1996) Oriana House, Inc. Akron, OH (October 14, 1997) Saint Matthew Publishing, Inc. Los Angeles, CA (July 21, 1997) Don Stewart Association Phoenix, AZ (July 21, 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 1999.

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

American Heart Foundation Des Moines, IA (June 14, 1999) The Freedom Alliance Dulles, VA (April 5, 1999) IHC Health Plans, Inc. Salt Lake City, UT (October 12, 1999) Lenox Institute of Water Technology, Inc. Lenox, MA (March 15, 1999) Abraham Lincoln Opportunity Foundation Denver, CO (April 5, 1999) Sta-Home Home Health Agency of Forest, Inc. Jackson, MS (October 12, 1999)

January 3, 2000 242 2000–1 I.R.B.

Sta-Home Home Health Agency of Grenada, Inc. Jackson, MS (October 12, 1999) Sta-Home Home Health Agency of Jackson, Inc. Jackson, MS (October 12, 1999)

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.

Eastern Orthodox Christian Church in America, Inc. New Albany, OH

Saint Ignatius Orthodox Church New Albany, OH

Saint Nicholas Orthodox Church New Albany, OH

IV. This Announcement serves notice to potential donors that by agreement of the parties and by Stipulation of Dismissal entered

by the United States Court of Federal Claims on March 26, 1999, the organization listed below is an organization exempt from taxes under section 501(a) as an organization described in section 501(c)(3) and section 170(c)(2) of the Internal Revenue Code from July 1, 1993. The organization is not recognized as an organization exempt from tax for the period from June 30, 1987 through June 30, 1993.

Student Ministries, Inc. Milwaukee, OR

2000–1 I.R.B. 243 January 3, 2000