Part IV. Items of General Interest

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.

Greensboro, NC

Salt Lake City, UT

Austin, TX

Jackson, MS

Jackson, MS

Jackson, MS

Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings from January 1, 2001, through December 31, 2001.

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

Fountain of Life, Inc.

(March 2, 1998)

IHC Health Plans, Inc.

(October 12, 1999)

Living Truth Ministries

(August 28, 2000)

Sta-Home Health Agency, Inc.

(October 12, 1999)

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 organizations that were the basis

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

(October 12, 1999)

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

(October 12, 1999)

II. The organizations listed below have timely filed declaratory judgment suits under section 7428 of the Code during 2001. Protection under section 7428(c) begins on the date indicated.

Career Guidance Foundation

(June 4, 2001)

Endowment for Paso Del Norte Schools, Inc.

(September 17, 2001)

San Diego World Heritage Foundation, Inc.

(August 20, 2001)

Watts 13 Foundation

(March 26, 2001)

San Diego, CA

El Paso, TX

San Diego, CA

Los Angeles, CA

January 7, 2002 266 2002–1 I.R.B.

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.

American Heart Foundation Des Moines, IA

Anclote Psychiatric Center, Inc. Tarpon Springs, FL

Abraham Lincoln Opportunity Foundation Denver, CO

Music Square Church Van Buren, AR

IV. The organizations listed below continue to be described in section 170(c)(2) and section 501(c)(3) and are exempt from tax under section 501(a).

Great Plains Health Alliance, Inc. Phillipsburg, KS

Program to Aid Drug Abusers, Inc. Lakeland, FL

V. This announcement serves notice to donors that on February 12, 2001, the United States Tax Court entered a Decision accepting the agreement of the parties regarding the organization described below. Pursuant to the Decision, the organization listed below is not recognized as an organization described in section 501(c)(3) and is not exempt from tax under section 501(a) and the organization is not described in sections 509(a)(1) and 170(b)(1)(A)(i) for the taxable year ending December 31, 1987, only. However, the organization listed below is recognized as an organization described in section 501(c)(3) which is exempt from tax under section 501(a) and the organization is a church organization as described in sections 509(a)(1) and 170(b)(1)(A)(i) for the taxable years ending after December 31, 1987.

Don Stewart Association Phoenix, AZ

2002–1 I.R.B 267 January 7, 2002