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Article: Announcement 97-116
- Article from:
- United States. Internal Revenue Bulletin
- Article date:
- December 1, 1997
- Author:
CopyrightCopyright Superintendent of Documents Dec 1, 1997. Provided by ProQuest LLC. (Hide copyright information)
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Foundations Status of Certain Organizations Announcement 97-116
The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.
Former Public Charities. The following organizations (which ...