Part IV. Items of General Interest

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 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.

Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings from January 1, 2000 through December 31, 2000.

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

American Heart Foundation Des Moines, IA (October 12, 1999)

Anclote Psychiatric Center, Inc. Tarpon Springs, FL (January 27, 1992)

Fountain of Life, Inc. Greensboro, NC (March 2, 1998)

Great Plains Health Alliance, Inc. Phillipsburg, KS (July 6, 1998)

ICH Health Plans, Inc. Salt Lake City, UT (October 12, 1999)

Abraham Lincoln Opportunity Foundation Denver, CO (April 5, 1999)

Music Square Church Van Buren, AR (August 5, 1996)

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

Sta-Home Home Health Agency, Inc. of Forest, Jackson, MS Mississippi

(October 12, 1999)

Sta-Home Health Agency, Inc. of Grenada, Jackson, MS Mississippi

(October 12, 1999)

Don Stewart Association Phoenix, AZ (July 21, 1997)

January 2, 2001 252 2001–1 I.R.B.

II. The organizations listed below have timely filed declaratory judgment suits under section 7428 of the Code during 2000. Protection under section 7428(c) begins on the date indicated.

Living Truth Ministries Austin, TX (August 28, 2000)

Program to Aid Drug Abusers, Inc. Lakeland, FL (June 26, 2000)

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.

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

Lenox Institute of Water Technology, Inc. Lenox, MA

IV. The organization listed below continues to be described in section 170(c)(2) and section 501(c)(3) which is exempt from tax under section 501(a).

Oriana House Akron, OH

V. This announcement serves notice to donors that on November 23, 1999, the United States Court for the District of Columbia entered a Stipulation of Dismissal in response to the parties’ request. By entering the Stipulation, the Court Agreed that the organization listed below is not an organization recognized as tax exempt under section 501(a) of the Internal Revenue Code and is not described in sections 170(c)(2) and 501(c)(3) retroactive to January 1, 1991. The organization listed below reapplied to the Service for recognition of exempt status, and the Service has recognized the organization as tax exempt under section 501(a) and as an organization described in sections 170(c)(2) and 501(c)(3) effective January 1, 1997.

The Freedom Alliance Dulles, VA

VI. This announcement serves notice to donors that on October 16, 2000, the United States Tax Court entered a decision document pursuant to an agreement of the parties regarding the organization listed below. Pursuant to the decision, the organization is not recognized as tax exempt under section 501(c)(3) of the Internal Revenue Code for 1989. However, the organization is recognized as exempt under sections 501(a) and 501(c)(3) for years after 1989.

Larry Lea Ministries Sherman, TX

VII. This announcement serves notice to donors that on May 16, 2000, the Court of Federal Claims entered an Order of Dismissal in response to the parties’ Stipulation for Entry of Judgment. The Court ordered and agreed that the organization listed below is not an organization described under sections 170(c)(2) and 501(c)(3) of the Internal Revenue Code and is not recognized as exempt under section 501(a) for the years beginning June 1, 1979 and June 1, 1980. The Court further agreed that the organization listed below is an organization described in sections 170(c)(2) and 501(c)(3) and is recognized as exempt under section 501(a) beginning June 1, 1981.

St. Matthew Publishing, Inc. Los Angeles, CA

VIII. This announcement serves notice to donors that on April 13, 2000, the United States Tax Court entered a Decision accepting the agreement of the parties that the exempt status of the organization listed below is retroactively revoked effective January 1, 1986. Further, by letter dated April 7, 2000, the Commissioner has recognized the organization listed below as an exempt organization described in sections 170(c)(2) and 501(c)(3) for periods of time on and after January 1, 1990.

United Cancer Council, Inc. Indianapolis, IN

2001–1 I.R.B. 253 January 2, 2001

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

This announcement serves notice to donors that on May 12, 2000, the Court of Appeals for the District of Columbia affirmed the District Court opinion in which the Service’s revocation of the exempt status of the organization listed below was upheld. The Courts agreed with the Service that the organization listed below is not an organization recognized as tax exempt under section 501(a) of the Internal Revenue Code and is not described in section 501 (c) (3) effective January 1, 1992.

Branch Ministries, Inc. d/b/a The Church

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

This announcement serves notice to donors that on October 16, 2000, the United States Tax Court entered a decision document pursuant to an agreement of the parties regarding the organization listed below. Pursuant to the decision, the organization is not recognized as a tax exempt under section 501(c)(3) of the Internal Revenue Code for 1989. However, the organization is recognized as exempt under sections 501(a) and 501(c)(3) for years after 1989.

Larry Lea Ministries

Sherman, TX

at Pierce Creek

Binghampton, NY

January 2, 2001 254 2001–1 I.R.B.