Читать книгу The Tax Law of Charitable Giving - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 56

For a contribution to be tax-deductible, the recipient of it must be a charitable organization⁵⁸⁷ and so qualify at the time of the gift. Thus, it is the responsibility of an organization receiving contributions (and grants) to ensure that its character, purposes, activities, and method of operation satisfy the qualification requirements for charitable entities in order for contributors (and grantors) to have the assurance that their contributions are deductible at the time they are made.⁵⁸⁸

Once an organization has received a determination letter from the IRS classifying it as a public charity,⁵⁸⁹ the treatment of contributions to it will not be adversely affected by reason of revocation by the IRS of the organization's classification as a public charity until the date on which notice of status is made to the public.⁵⁹⁰ For years, this listing was accomplished by means of IRS Publication 78, then Exempt Organizations Select Check.