Rev. Rul. 66-202

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

The Music Committee of the People-to-People Program has been certified for the taxable year 1965 in accordance with Revenue Ruling 57-38.

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

Revenue Ruling 57-38 is hereby supplemented.