Announcement 2018-1 — 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 September 20, 2017, the United States Tax Court entered a stipulated decision that, as of September 19, 1980, the organization listed below is qualified as an organization described in section 501(c)(3), is exempt from taxation under section 501(a), and is described in section 170(c)(2), and, as of August 31, 1990, the organization is a private foundation.

Conservation Endowment Fund

Ojai, CA