The Internal Revenue Service seeks new ways to share information with State officials to leverage its scarce resources, energize its regulatory efforts, and combat terrorism. Pursuant to provisions of Internal Revenue Code § 501(p), the Federal tax exemption may be suspended for certain organizations designated as supporting or engaging in terrorist activity or supporting terrorism. From time to time the Exempt Organizations office will send out notices that the Federal Government has suspended the tax-exempt status of organizations that had been exempt from tax under IRC section 501(a). Examples are found in the announcements linked below.

During the time period of the suspension, contributions made to affected organizations are not deductible for Federal tax purposes. An “effective date” will be listed in each announcement. The suspension continues until suspended by law or Executive Order. Questions concerning these suspensions should be directed to Ward Thomas (202-283-8913) or Susan Paul (202-283-8959) at the Internal Revenue Service.