Part IV. Items of General Interest

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–50

This announcement serves notice to donors that on May 12, 2010, the United States District Court of the District of Columbia entered stipulation dismissing the case involving the below-referenced organization with prejudice. 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 is not an organization described in section 170(c)(2).

National Credit Counseling Services, Inc.

Orlando, FL

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–51

This announcement serves notice to donors that on April 9, 2010, the United States Tax Court entered a stipulated decision that the organization listed below is recognized as an organization described in section 501(c)(3), and is exempt from tax under section 501(a).

Love Quest Children’s Foundation

Cincinnati, OH

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–52

This announcement serves notice to donors that on March 3, 2011, the United States Tax Court entered stipulated decision. Effective January 1, 1998, the

organization listed below is not recognized as an organization described in section 501(c)(3), is not exempt from taxation under section 501(a), and is not an organization described in section 170(c)(2).

Xelan Foundation AKA Significance

Foundation Tampa, FL

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–53

This announcement serves notice to donors that on March 22, 2011, the United States Tax Court entered a stipulated decision. Effective January 1, 2004, the organization listed below is not qualified as an organization described in I.R.C. § 501(c)(3), is not exempt from taxation under I.R.C. § 501(a), and is not an organization described in I.R.C. § 170(c)(2).

HelpAmerica, Inc

Montgomery Village, MD

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–54

This announcement serves notice to donors that on March 20, 2009, the United States Tax Court entered a stipulated decision. Effective January 1, 2003, the organization listed below is qualified as an organization described in I.R.C. § 501(c)(3), as amended, and is exempt from taxation under I.R.C. § 501(a).

Financial Policy Forum

Washington, DC

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–55

This announcement serves notice to donors that on January 6, 2009, the United States Tax Court entered a stipulated decision that that the organization listed below is not recognized as an organization described in section 501(c)(3), is not exempt from tax under section 501(a), and is not eligible to receive deductible charitable contributions as an organization described in section 170(c)(2).

Bear Soldier Industries

Bismarck, ND

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–56

This announcement serves notice to donors that on April 21, 2009, the United States Tax Court dismissed the 7428 action and determined that the organization listed below is not recognized as an organization described in section 501(c)(3), is not exempt from tax under section 501(a), and is not eligible to receive deductible charitable contributions as an organization described in section 170(c)(2).

America’s Faith Centered Education, Inc.

Sandy, UT

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

Announcement 2011–57

This announcement serves notice to donors that on February 28, 2011, the

2011–38 I.R.B. 409 September 19, 2011

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.

Chadwell-Townsend Private Foundation

Bellbrook, OH Partners in Charity, Inc.

W. Dundee, IL

United States Tax Court entered stipulated decision. Effective January 1, 2003, the organization listed below is not recognized as an organization described in section 501(c)(3), is not exempt from tax under section 501(a), and is not an organization described in section 170(c)(2).

DPA Alliance Corporation

Provo, UT

Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings

Announcement 2011–58

This announcement serves notice to potential donors that the organization listed below has recently filed a timely declara

tory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2). 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 for the revocation.

This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which

September 19, 2011 410 2011–38 I.R.B.