Rev. Rul. 66-244

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 for the use of United States, provided the committees have been certified by the United States Information Agency to the Commissioner of Internal Revenue for taxable year of the contribution.

The Engineers and Scientists Committee of the People-to-People Program has been certified for the period January 1, 1965, through April 21, 1965, in accordance with Revenue Ruling 57-38.

The Engineers and Scientists Committee has been incorporated as Engineers and Scientists Committee, Inc. It was granted an exemption from income taxation as an organization described in section 501(c)(3) of the Code, and determined to be an organization contributions to which are deductible under section 170 of the Code. See Supplement No. 1965-6 to Publication No. 78 (Rev. 12-31-64), Cumulative List of Organizations.

Revenue Ruling 57-38 is hereby supplemented.