TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, December 28, 2004

Tax Analysts: IRS Bounces 379 Organizations from List of Approved Charities

Irs_logo_20 Tax_analysts_logo_4Prudent folks making large charitable gifts rely on an organization's inclusion in Publication 78 as a qualified public charity eligible to receive tax-deductible contributions.  To provide guidance amidst the frenzy of year-end charitable giving, the IRS has released Announcement 2004-103, 2004-52 I.R.B. 1036 (12/27/04) (also available on the Tax Analysts web site), which lists the 379 organizations which have failed to establish (or to maintain their status) as public charities.  As a result, donors cannot rely on the status of these organizations as qualified public charities eligible to receive tax deductible contributions.  Donors contemplating large year-end charitable gifts should make sure that the recipients of their gifts are in good-standing in Publication 78 and are not listed in Announcement 2004-103.  States with particularly large numbers of de-listed organizations are:

  • Texas (97)
  • Louisiana (57)
  • California (50)
  • Oklahoma (40)

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