{
  "id": "CONTRIBUTION_VALIDATION_PENDING_LITIGATION",
  "name": "Validation of Charitable Contributions During Status Revocation Proceedings",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Individual donors (not responsible for the organization's actions) contributing to an organization during the period its status is being litigated in court.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Allows individuals to still claim a tax deduction for contributions (up to $1,000) to an organization even if the IRS has revoked its 501(c)(3) status, provided a declaratory judgment action is pending.",
  "irc_reference": "IRC §7428(c)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}