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09170%97 ]5:41 $'102 821 888'1 UY: E:1:0: T:5 1R5 CdJ :1l1Y . . Cumulative li4arary, or educational purposos, the group exemption era deductible; LI$t Of or for the prevention of cruelty to coda (2) IJmits deductibility to children or animals. contributions used exclusively for Organizations 3 A pcivace operat[ng foundation religious, charitable, and other with s 50% dedlrctibilhy limitation. designate purpos s; and cods (6} described in 4 A private foundation, generally denotes a 30% d Ibllily limitation. SBCtiOn 170(0) 011he wish a 30% dedtJdibiltty limttffiion. Internal Revenue Coda 5 A charitable organization whose Metatarsal Society t America, Inc. of 1986 status as a public charity (rather Washington, D.C. than a privffia toundatbn} has npt been termined, Moat at these Exp)anafion: Prefsaa organi eve not sought formal recogn as ublic No coda moans a pu Charity whh ehariti•a, even thou of a50%daductlbilpyimitat[on. Part I of this preface contains a them, such as churC o description of codes used in the p.T. A,'a, may qualify as tc Trrra Pablo Soriefy. UMU 8209, individual Ilstinga. Part 11 comaina a ehffihks, This coda also udos Yuma, AZ gerreral explanation of the rules covering some orgenlzatione that have deductions for contributions for Federal formally claimed public charity El~lanasrrn: inmme tax purposes. statue but that status has not yet been determined to be Corr by Until 8209 denotes a StML deduction Part I the Imemal Revenue Iimitatlon until September 1982. 6 •ecn ad Onductihilhy after this tlate will This publication contains a list of octbn 170(c) of the Code ar depend on a final determination or organizatons to which comributbns are than a charily. ruling ort foundation status. deductibe. The Ilst is not all-Inclusive. 7 An organization to which H en organlzetbn is not listed but hea a contributions are deductible if Pub' lion No. 78 is updated and ruling or determination letter holding made for the use of a govern- d annually. Addttiona era contributions to be deductible, generaNy mental unit. These have a 30% is ed in cumulative quarterly the letter will serve as evidence to dediictbifityUmitetan. uppl ants. However, when the contributws of the deduetbilfty of their 8 Atorelgn-addressed organizatbn. Internal Revenue Service withdraws contributions. Contributions to an recognition of atntue or whop it organization described in section OTHER CODING--A tourdigh nu r recognizes a change in an organi- 170(c)(1)for exclusively public puipoaes appearin8 after the name an zalbn's status, the cumulative quarterty will be albwed regardless of whether the organization end following th egend supplements do not reflect such organization has received a letter "Until' indicates the Adva Ruiing changes. Status changes are published confirming its status. The organizations Expiration Data. The entry represents by announcements in the Internal described in section 170(e)(1) are a organizations receiving a "public charity" Revenue Buiietln, Buftetin announee- state, apossession of the United States. advanco rul'mg under section 501(c)(3) menu slso provide the public with or anjr political subdivision of the of the Internal Revenue Code. The first current information on the status of Foregoing, or the United States or the tow-digit number represents the year protected contributions, where an District of Columbia. and the last two~digit number represents organization has ttmety tiled suit for This publication employs a coding the month In which the "public charity" declaratory judgment under soction system to identify each organization advance ruling m schedule to terminate 7428 of the Code challenging its listed by type and limitation on (e.g. 7706 indicates a June 30, 1977 revocation of exemption. deductibility. The codes, which appear exp"vatbn tlale) to the right of the organization's name, Organizations which are required are explained below. The significance The following examples, using to ilk annual Infarmatton returns on antl effect of the limitations on ficthious names, illustrate the use of this stthet Form 990 (itslurn for deductibility are explained in Pan II. coding system: Organization Exempt lrom Income Tez) or Form 990-PF (Return for Code Meaning Doe Foundation,TheJohn(4) Prlvats Foundstlon Exempt form - Columbia, Md. income Tax) es roquirsd by None'A public chanty with a 50% auction 6033 of the Cods, but deductbilFty IirriHalion. brplanafion: which haw not dons so for two 1 Generally, a central organization years (extensions of time to file holding a Broup exemption tatter, Code (4) denotes that th[s Is a private eonsidsred) prbr to the extraction whose subordinate units covered foundation with a 30~ deductibility date of lhle edrilon, may not bs by the group exemption are also limitatbn. Included In this tlstlnp- However, included as having contributions the exclusion of an organization deductible, even though they aro Royal Order of Falcons (1) (2) (8) from the Cumulativo List because not separatey listed. South Orange, N.J. of this does not conalltvle the 2 A fraternal organization contri- termination of life Internal Outbre to which are deducible by F~rplarratxorr: Rswnu» Service's eocognition of an individual but only it they are ha eximtpt status. to be used exclusively for Code (1) denotes that contributions The extent to which contributors religious, charitable, scientific, to subordinate units included under may rely on the listing of organi- 09/10/97 09:40 TX/RX N0.5401 P.002 ¦