The Internal Revenue Service (IRS) has reversed its 1998 revocation of 501(c)(3) tax exempt status for the Abraham Lincoln Opportunity Foundation (ALOF), a nonprofit associated with former U.S. Rep. Newt Gingrich (R-GA), in a "special review" process for "sensitive and difficult" cases. ALOF was a Colorado based organization formed by Howard "Bo" Calloway to help inner-city youth, but had been inactive for years before it became involved with funding Gingrich's televised citizen workshops in 1990. Prior to that the shows had been funded by GOPAC, the political action committee headed by Gingrich in his successful campaign for a Republican takeover of the House of Representatives in 1994. Although ALOF dissolved in 1995, the IRS retroactively revoked its tax-exempt status in 1998, finding that their activities had been partisan and political in nature. The joint funding of the Gingrich programs with GOPAC were also part of a House ethics investigation into Gingrich's activities. While the Ethics Committee did not find a violation of law on Gingrich's part, it did say he should have sought legal advice. ALOF had appealed revocation of its 501(c)(3) status in federal court, but the case was dismissed in 2000, for lack of jurisdiction, since the group had dissolved. ALOF founder Calloway then petitioned the IRS for review. The IRS has denied that the process was specially created for ALOF, stating that the special review process was established in 1999, as part of the IRS's reorganization. Thomas Terry, a senior technical advisor at the IRS, said the process is not limited to revocation of exempt status cases, and that ALOF's case is not the only one to be considered under the program. However, specific information on other cases is not available due to confidentiality rules.