Did you know that the Internal Revenue Service publishes a list of tax-exempt organizations which have lost their tax-exempt status? You can see a recent list by clicking here. Some of those troubled by tax problems are in California. No longer exempt under section 501(c)(3) of the Internal Revenue Code, these organizations no longer qualify to receive tax-deductible contributions under Code section 170(c)(2).
When the Internal Revenue Service revokes recognition of section 501(c)(3) status, Publication 78 does not immediately reflect the change. Instead, the IRS publishes the change in the Internal Revenue Bulletin (IRB), which can be accessed by clicking on the organization’s name here. Here is a cumulative list of such organizations published in the IRB from November 2005 to present. Click here for a page listing revocations back to January 2005.
Want to form a 501(c)(3) and it’s equivalent in California? Call Mitchell A. Port for a consultation at (310) 559-5259.