The Internal Revenue Service (IRS) released Announcement 2004-56 on June 24, suspending the tax-exempt status of the Rabbi Meir Kahane Memorial Fund (the fund), which is a part of the Kahane movement. The action was based Section 501(p), a new section of the tax code created in 2003 as part of the Military Family Tax Relief Act. Section 501(p) suspends tax-exempt status for any group designated as a terrorist group under the Immigration and Nationality Act or by Executive Order. Donations to such a group are not tax-deductible. The law denies any appeal or challenge to the suspension, but allows the Executive Branch to restore exempt-status in the case of erroneous designation. However, there is no process for review or reinstatement in the law. Kahane-related groups were designated by the State Department as terrorist organizations in December of 2000. Kahane groups, including the fund, work to legalize the views of the Israeli politician, Rabbi Meir Kahane, who believed that Israel is the motherland of the Jews and all hostile Arabs must be removed. Kahane was assassinated in 1990. The group posted its response on its website In September 2003 OMB Watch published a report, Patriot Games: The Patriot Act and its Impact on Nonprofits, which raises concerns about the broad powers to shut down organizations and the lack of due process involved.