Suspensions Pursuant to Code Section 501(p)
Under section 501(p) of the Internal Revenue Code, no deduction is allowed under any provision of the Code for any contribution to an organization during any period in which the organization’s tax exemption is suspended under section 501(p). No deduction is allowed under any provision of the Code for contributions made to the following organizations during the suspension period:
Al Haramain Islamic Foundation, Inc.
Ashland, Oregon
Benevolence International Foundation, Inc.
Palos Hills, IllinoisGlobal Relief Foundation, Inc.
Bridgeview, IllinoisGoodwill Charitable Organization Inc., f/k/a Al-Shahid Social Association and f/k/a Educational Development Association
Dearborn, MichiganHoly Land Foundation for Relief and Development
Richardson, TexasIslamic African Relief Agency – USA
a/k/a Islamic American Relief Agency – USA
Columbia, MissouriRabbi Meir Kahane Memorial Fund
Cedarhurst, New YorkTamil Foundation, Inc.
Cumberland, MDTamils Rehabilitation Organization Inc.
Cumberland, Maryland
The Treasury Department website provides additional guidance and listings of charitable organizations designated by Executive Order as potential fundraising front organizations.