IRS Revokes Deductibility Status of Certain Organizations

The IRS issued an announcement revoking its determinations that certain listed organizations qualify under I.R.C. §501(c)(3) and §170(c)(2). The announcement provides that, generally, the IRS will not disallow deductions for contributions made on or before the date of publication in the Internal Revenue Bulletin, but may disallow deductions for contributions made after revocation if statutory conditions are met. The announcement also outlines the limited protection available under I.R.C. §7428(c) where a timely declaratory judgment action is filed. [IRS, Announcement 2026-10, 2026-23 I.R.B. 1569, 06/02/26]

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