Wednesday, January 5, 2022
In recent Internal Revenue Bulletins, the IRS has been listing a number of past revocations of its determination that organizations qualified under section 501(c)(3) and section 170(c)(2) that apparently have not been previously publicly announced. See Announcement 2021-15 (Dec. 6, 2021) (IRB 2021-49, p. 846) (15 revocations effective from 2014 through 2017) and Announcement 2021-17 (Dec. 20, 2021) (IRB 2021-51, pp. 889-90) (31 revocations effective from 2014 through 2017). As noted in the EO Tax Journal, these announcements coincide with the release of a number of old revocation cases (with identifying information redacted; search for "501" to reduce the list to written determinations involving section 501) that may match some of the identified revocations. At this point it is unclear why it has taken so long for this information to become available, given that at least some of the revocation cases bear dates from 2020 and earlier.