Part IV. Items of General Interest

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

Announcement 2009–78

The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organiza

tions described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986 effective January 1, 2006. 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.

Concerned Residents of Southeast, Inc.

Brewster, NY

2009–44 I.R.B. 594 November 2, 2009