Part IV. Items of General Interest

Registration Still Underway for the International Taxation Institute

ANNOUNCEMENT 2000–90

Registration is currently underway for the Thirteenth Annual Institute on Current Issues in International Taxation, to be held on December 7 and 8, 2000, at the J.W. Marriott Hotel in Washington, DC. The Internal Revenue Service and The George Washington University are jointly sponsoring the Institute, which is designed for professionals in international tax law. The program will offer a unique opportunity for top IRS and Treasury officials and tax experts, as well as leading private sector specialists, to present their perspectives on breaking issues in international taxation. For more information on topics and speakers, please refer to Internal Revenue Bulletin 2000–46, dated November 13, 2000, Announcement 2000–93. Those interested in attending or obtaining detailed information should contact The George Washington University, Conference Management Services, by telephone at (202) 973-1110 or by visiting their web site at http://www.gwu.edu/~cms/iti13.

Deletions from Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

Announcement 2000–94

The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are 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 November 20, 2000, 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, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

International Christian Fellowship, Inc.

Ponderay, ID World University

Benson, AZ World University Roundtable

Benson, AZ

2000–47 I.R.B. 515 November 20, 2000