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(3) A post or organization of war veterans, or an
auxiliary unit or society of, or trust or foundation
for, any such post or organization --
(A) organized in the United States or
any of its possessions, and
(B) no part of the net earnings of which
inures to the benefit of any private
shareholder or individual.
Penrith Church
The record shows that Penrith Church was incorporated under
the Jamaican Companies Act on June 9, 1987, under the name of
Pentecostal Holiness Church of Jamaica Limited. Penrith Church
is not a qualified donee under section 170(c)(2) because it was
not created or organized in the United States or in any
possession thereof, or under the laws of the United States, any
State, the District of Columbia, or any possession of the United
States. See ErSelcuk v. Commissioner, 30 T.C. 962 (1958);
Alisobhani v. Commissioner, T.C. Memo. 1994-629. Therefore, we
hold that petitioners, as a matter of law, are not entitled to
deductions for their charitable contributions to Penrith Church.4
4 At trial, petitioners' called as their witness Carol
Johnson (Johnson). Johnson resided in Kingston, Jamaica, and is
a missionary evangelist in the Pentecostal Holiness Church in
Jamaica. Johnson thoroughly convinced us that petitioners
(continued...)
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