Part IV. Items of General Interest

weight of the materials used to produce this substance. The rate of tax for this substance would be $5.54 per ton. This is based upon a conversion factor for methane of 0.05, a conversion factor for propylene of 0.17, a conversion factor for xylene of 0.47, a conversion factor for toluene of 0.32, and a conversion factor for chlorine of 0.26.

The principal author of this announcement is Ruth Hoffman, Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this announcement contact Ruth Hoffman on (202) 622-3130 (not a toll-free number).

Foundations Status of Certain Organizations

Announcement 96–3

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:

Inc., Greenville, SC

Continued Use of the August 1993 Revision of Form 706

Announcement 96–1

Executors and return preparers should continue to use the August 1993 revision of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, after December 31, 1995. The August 1993 revision shows an OMB expiration date of December 31, 1995, but the Service has received approval from the Office of Management and Budget to continue to use that revision. Unless the Service issues future instructions to the contrary, it should be used for the estates of all decedents dying before January 1, 1996. The Service anticipates that a revised Form 706 will be available in early 1996. If pending estate tax legislation is enacted, the new revision of Form 706 will incorporate changes included in the new legislation. Availability of the new revision depends on the date of enactment of the legislation. As currently planned, the new revision will be used only for decedents dying after the date of enactment of that legislation.

Tax on Certain Imported Substances; Filing of Petitions

Announcement 96–2

This announces the acceptance, under Notice 89–61, 1989–1 C.B. 717, of a petition requesting that butyl benzyl phthalate be added to the list of taxable substances in § 4672(a)(3). Publication of this notice is in compliance with Notice 89–61. This is not a determination that the list of taxable substances should be modified. Any modification of the list of taxable substances based upon this petition would be effective April 1, 1991.

Before a determination is made, consideration will be given to any written comments (a signed original and eight (8) copies) that are submitted timely to the IRS. Written comments and requests for a public hearing relating to these petitions must be received by February 12, 1996. Send submissions to: CC:DOM:CORP:R (Petition), Room

5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (Petition), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register.

The petition was received on June 25, 1990. The petitioner is Monsanto Company, a manufacturer and exporter of this substance. The following is a summary of the information contained in the petition. The complete petition is available in the Internal Revenue Service Freedom of Information Reading Room.

HTS number: 2917.39.2000 CAS number: 85–68–7

Butyl benzyl phthalate is derived from the taxable chemicals methane, propylene, xylene, toluene, and chlorine and is a liquid produced predominantly by the reaction of n-butanol and phthalic anhydride, followed by a reaction with benzyl chloride in the presence of a catalyst. n-butanol is manufactured by the hydrogenation of n-butyraldehyde, which is derived from propylene and synthesis gas (hydrogen and synthesis gas are derived from natural gas). Benzyl chloride is produced by direct photochemical chlorination of toluene. Phthalic anhydride is produced by the reaction of o-xylene with air in the presence of a catalyst.

The stoichiometric material consumption formula for this substance is:

CH4 (methane) + C3H6 (propylene) + C8H10 (xylene) + 3 O2 (oxygen) + C7H8 (toluene) + Cl2 (chlorine) ---- - C19H20O4 (butyl benzyl phthalate) + 2 HCl (hydrochloric acid) + H2 (hydrogen) + 2 H2O (water)

According to the petition, taxable chemicals constitute 77.25 percent by

Affordable Housing Council Inc., St.

Louis, MO American Federation of Investors &

Consumers Inc., Harerford, PA ANSAR Foundation, Springfield, OH Archway Programs Pennsylvania, Inc.,

Atco, New Jersey Barboursville Youth Basketball

League Inc., Barboursville, WV Citizens For A Better Environment,

Inc., Tavares, FL Child Care Professional Services,

57 1996–23 I.R.B.

Columbus Historical Society,

Columbus, OH Columbus Matrix Foundation,

Herman J Russell Entrepreneurial

Saginaw Hockey Foundation,

Saginaw, MI The Christifidelis Community,

Westerville, OH Dickinson Iron Community Services

Agency, Iron Mountain, MI Down Syndrome of Louisville Inc.,

Columbus, Ohio Washington County Land Quality

Foundation, Inc., Keedysville, MD Whitman School Organization

Louisville, KY Eagles Booster Club, Fort Knox, KY Earth Foundation, Inc., Tampa, FL Families In Action Of Washington

Scholarship Foundation, Inc., Atlanta, GA Indianapolis Coliseum Youth Hockey

Association Inc., Indianapolis, IN Innovative Links, Inc., Paris, AR LHS Adult Boosters, Lakewood, OH Miami Valley Kids Wrestling

Inc., Rensselaer, IN Needy Childrens Fund, Kokomo, IN New Life World Ministry, Kentwood,

Marquette Michigan, Marquette, MI

Association Inc., Dayton, Ohio National New Church Conference

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)–7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

Township, Indianapolis, IN Fastbreak Foundation Incorporated,

Canton, OH Great Works Production Company,

LA Northern Illinois Heart Institute Inc.,

Cleveland Heights, OH Greater Cherry Hill Chamber of

Commerce Foundation, Inc., Cherry Hill, New Jersey Greater Columbus Concert Band,

Reynoldsburg, OH Gulf Classics Corporation, Naples, FL

Elgin, IL Parkersburg Area Diabetes

Association, Parkersburg, WV Patopsco River Publications, Inc.,

Authority, Inc., Spencer, WV

Westminister, MD Roane County Humane Society

1996–23 I.R.B. 58