Skip to content

Bulletin No. 2004-40 October 4, 2004

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2004-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2004–74, page 579. This announcement is a public notice of the suspension of the federal tax exemption under section 501(p) of the Code of a certain organization that has been designated as supporting or engaging in terrorist activity or supporting terrorism. Contributions made to this organization during the period that the organization’s tax-exempt status is suspended are not deductible for federal tax purposes.

Announcement 2004–76, page 588. A list is provided of organizations now classified as private foundations.

Announcement 2004–78, page 592. Independent Insurance Agents Association of Queens and Kings Counties, Inc., of Long Island City, NY, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

October 4, 2004 2004–40 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2004-40

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.