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Announcement 2004-1

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Internal Revenue Bulletin:

2004-1 January 5, 2004

Announcement 2004-1

Cumulative List of Announcements Relating to Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings from January 1, 2003, through December 31, 2003



I. The organization listed below continues to be involved in a pending declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2). Protection under section 7428(c) begins on the date indicated.

Career Guidance Foundation San Diego, CA
(April 17, 2001)

II. The organizations listed below have timely filed declaratory judgment suits under section 7428 of the Code during 2003. Protection under section 7428(c) begins on the date indicated.

Clinica Materna Infantil 30-30, Inc. Hollywood, FL
(April 28, 2003)
Del Oro Conservatory for the Classical Arts of Music and Dance, Inc. Chandler, AZ
(October 20, 2003)
Julie Renee Phelan Foundation f.k.a. Assured Nonprofit Services, Inc. Seattle, WA
(October 27, 2003)
South Community Association Middletown, OH
(September 1, 2003)
South Park Remedial Association Dayton, OH
(September 1, 2003)

III. The organizations listed below are no longer described in section 170(c)(2) and are not recognized as exempt under section 501(c)(3) of the Code.

Fountain of Life, Inc. Greensboro, NC
IHC Health Plans, Inc. Salt Lake City, UT
San Diego World Heritage Foundation, Inc. San Diego, CA
T.L.C. Environmental Encinitas, CA
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