Four groups lose charitable status, and gifts to them stop being deductible

The IRS published Announcement 2026-12 in the Internal Revenue Bulletin dated 13 July. We worked from the bulletin. It revokes the section 501(c)(3) determinations of four organizations: Preserve Silver Lake Fund of Lewisberry, Pennsylvania, effective 1 August 2022; Community School of New Hope of New Hope, Pennsylvania, and ACTS Community Development Corporation of Brooklyn, New York, both effective 1 January 2022; and Treasure County Senior Citizens of Hysham, Montana, effective 1 July 2022. The IRS says contributions by individual donors are no longer deductible under section 170(b)(1)(A). It will generally not disallow deductions for gifts made on or before the announcement date, but it reserves the right to do so for later gifts where the donor knew of the revocation, knew it was imminent, or was aware of the conduct behind it. Section 7428(c) protects up to $1,000 per individual contributor during a timely declaratory judgment suit, running from 24 June 2026.