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Notice 95-33
Internal Revenue Service
1995-1 C.B. 309 (1995)
- Written by Daniel Clark, JD
Facts
In April 1995, terrorists bombed the Alfred P. Murrah Federal Building in Oklahoma City, killing 168 people and injuring 680 more. An outpouring of aid from both the government and private individuals followed the bombing. New organizations and foundations were created to provide aid to victims. Members of the public sought guidance from the Internal Revenue Service (IRS) about whether those organizations would qualify for tax-exempt status and whether contributions to the organizations would be tax-deductible. In response, the IRS issued an administrative pronouncement, Notice 95-33.
Rule of Law
Issue
Holding and Reasoning ()
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