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, Illinois Global Relief Foundation, Inc. Bridgeview, Illinois Goodwill Charitable Organization Inc., f/k/a Al-Shahid Social Association and f/k/a Educational Development Association Dearborn, Michigan Holy Land Foundation for Relief and Development Richardson, Texas Islamic African Relief Agency – USA a/k/a Islamic American Relief Agency – USA Columbia, Missouri Rabbi Meir Kahane Memorial Fund Cedarhurst, New York Tamil Foundation, Inc. Cumberland, MD Tamils 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. Additional information Search for charities tool Find out if contributions are deductible, find out which organizations' tax-exempt status was revoked, and see annual filings of small organizations.
