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Announcement 2003-91

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Internal Revenue Bulletin:

2003-52 December 29, 2003

Announcement 2003-91

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

This announcement serves notice to potential donors that on January 16, 2003, the United States Tax Court granted the Service's motion to dismiss the case. Thus, the organization listed below is not recognized as an organization described in section 501(c)(3) and is not exempt from taxation under section 501(a) of the Internal Revenue Code effective January 1, 1993.

Org. Name City State
San Diego World Heritage Foundation, Inc. San Diego CA
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