Serves notice to potential donors of a stipulated decision by the United States Tax Court in declaratory judgment proceedings under Section 7428.

This announcement serves notice to donors that on June 20, 2017, the United States Tax Court entered a decision that, effective May 1, 2008 the organization listed below is not qualified as an organization described in section 501(c)(3) and is not exempt from taxation under section 501(a).

American Friends of Yeshiva Shaare Chaim, Inc.

Cleveland Heights, Ohio