Announcement 2025-26 — Internal Revenue Bulletin 2025-40

The Internal Revenue Service has revoked its determination that the organizations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986.

Generally, the IRS will not disallow deductions for contributions made to a listed organization on or before the date of announce‑ ment in the Internal Revenue Bulletin that an organization no longer qualifies. However, the IRS 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.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on Sep‑ tember 11, 2025, and would end on the date the court first determines the organization is not described in section 170(c)(2) as more particularly set for in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband

and wife treated as one contributor. This benefit is not ext organization that were the basis for revocation.	tended to any individual, in whole or in part, for th	he acts or omissions of the
Name Of Organization	Efective Date of Revocation	Location
National Coalition For Housing Opportunities Inc	01/01/2021	Winchester, VA
ThinkTechAct Foundation	01/01/2021	Edina, MN
TM Landry College Prep Foundation	01/01/2020	Lafayette, LA

September 29, 2025 444 Bulletin No. 2025–40