SECTION 2. DRAFTING

INFORMATION

The principal author of this announcement is Jennifer C. Bernardini of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this announcement contact Jennifer C. Bernardini at (202) 317-5118 (not a toll-free number).

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

Announcement 2016–35

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

Name of Organization Date Suit Filed Effective Date of Revocation Location

Faith’s Hope Foundation 8/26/2016 7/1/2010 Fullerton, CA

Modest Needs Foundation 4/13/2016 1/1/2011 New York NY

Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

Announcement 2016–36

This announcement serves notice to donors that on February 1, 2016, the United States Tax Court entered a stipulated decision that, effective January 15, 2016, the organization listed below is not qualified 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). Foundation for Harmony and Happiness

Santa Barbara, CA

Notice of Disposition of Declaratory Judgment Proceedings under Section 7428

Announcement 2016–37

This announcement serves notice to donors that on April 21, 2016, the United

States Tax Court entered a stipulated decision that, effective August 21, 2014, the organization listed below is not qualified as an organization described in section 501(c)(3) and is not exempt from taxation under section 501(a).

America Housing Foundation Amarillo, TX

Bulletin No. 2016–39 423 September 26, 2016