US · guidance
Ann. 2025-25, 2025-36 I.R.B. 360
Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code
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 announcement 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 August 15, 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 extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.
Name Of Organization
Effective Date of Revocation
Location
John Derner Foundation
01/01/2021
Milford, IA
Second Paw Dog Rescue
01/01/2022
Abilene, TX
Second Paw Dog Rescue
01/01/2022
Jonesville, LA
Second Paw Dog Rescue
01/01/2022
Newton, MS
Second Paw Dog Rescue
01/01/2022
Knox City, TX
Second Paw Dog Rescue
01/01/2022
McCall Creek, MS
Legacy of Faith Partners
01/01/2022
Rocklin, CA
History
Announcement published in Internal Revenue Bulletin 2025-36, September 2, 2025, at page 360. It states no effective date of its own; this row opens at the bulletin's publication date.
Provenance
- Source
- irs.gov
- Retrieved
- 2026-09-20
- Edition
- irs-irb-2026-09-20
- Content hash
3e9daf52d17e2057fbdc9fd84fd2e4fdc77e49f8640c4d9a3c8d897a1769bcf3
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