Rev. Rul. 65-288

Revenue Ruling 57-38, C.B. 1957-1, 96, holds that contributions to committees organized to carry out the `People-to-People Program' are allowable deductions under section 170 of the Internal Revenue Code of 1954 as contributions to or for the use of the United States, provided the Committees have been certified by the U.S. Information Agency to the Commissioner of Internal Revenue for the taxable year of the contribution.

The Committees listed below have been certified for the designated taxable years in accordance with Revenue Ruling 57-38.

The Civic Committee of the People-to-People Program (1963).

The Engineers and Scientists Committee of the People-to-People Program (1962, 1963, and 1964).

The Music Committee of the People-to-People Program (1962 and 1964).

The Sports Committee of the People-to-People Program (1962, 1963, and 1964).

Notice of subsequent certifications will be published in the Internal Revenue Bulletin.

Revenue Ruling 57-38 is hereby supplemented.