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Announcement 2003-90

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Internal Revenue Bulletin:

2003-52 December 29, 2003

Announcement 2003-90

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428


This announcement serves notice to donors that on April 9, 2003, the United States Court of Appeals for the Tenth Circuit affirmed the decision of the Tax Court which was entered on September 25, 2001. The court agreed with the Service that the organization listed below is not described in section 501(c)(3) and is not exempt from taxation under section 501(a) effective January 1, 1987.

Org. Name City State
IHC Health Plans Salt Lake City UT
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