Part IV. Items of General Interest

McDowell County Museum

with Older Adults, Richmond, VA Mildred Ford Maternity Home,

Foundations Status of Certain Organizations

Announcement 96–6

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:

Forrestville Valley School Foundation,

Forreston, IL Fortress International Inc., Springfield,

Inc., Jefferson City, MO Heart to Heart Inc., Marshall, MN Hearts in Harmony, Inc., San

Washington, DC Newark Educational Council Inc.,

IL Friends of the Friendless, Inc.,

Commission, Inc., Kimball, WV Mid-Atlantic Association of Ministries

Bronx, NY Gold Cross Foundation, Washington,

DC Grace Lutheran Church Foundation of

Grand Island Nebraska Inc., Grand Island, NE Grace West Early Childhood Learning

Midland, TX Missouris Young Woman of the

Year, Hazel Wood, MO Monelison Youth Football

Minneapolis, MN Mystery Entertainment Inc., Wheaton,

Association, Madison Heights, VA Moss and Barnett Foundation,

& Development Ctr Program Inc., Newark, NJ Grand by Standers, Kansas City, KS Grand Ma’s Hands, Charlotte, NC Growing Wild Over Arizona, Inc.,

MD National Association of Professional

Phoenix, AZ Haddock Corporation, Morrisville, NC Hand Up Society, Omah, NE Haserv Inc., Elizabeth, NJ Hawthorne Artistic Dance Company

Baseball League Sports Administration Grant Program, St. Petersburg, FL National Drive to Cure Paralysis Inc.,

Corporation, Nashville, TN National Wellness Coalition,

Baltimore, MD National Housing Preservation

Accent on Education, Mattoon, IL Brass Ring Society of Oklahoma,

Newark, NJ Newton Greenway Coalition,

Education, Inc., Jonesboro, AR Offspring Organization Inc.,

Inc., Tulsa, OK Care Center of Kansas City, Kansas

Antonio, TX H E C A P, Inc., Decatur, GA H I S Ministries Inc., Orange, TX Hudson County Push Foundation Inc.,

Huntingdon Valley, PA Nurses for Human Development

City, KS Cassandra Manning Ballet Theatre

Minneapolis, MN Project Now Housing Foundation,

Inc., Davenport, IA Chicago Conservatory Society,

Chicago, IL Chicago Dodgers Youth Organization,

Jersey City, NJ Indian Business, Inc., Crandon, WI Johnny Johnson Ministries, Inc.,

Louisville, KY Junior Achievement, Eastern Shore

Inc., Salisbury, MD Junior Golf Center of St. Louis,

Plainfield, NJ Omega Infinity Enterprises Inc.,

Baltimore, MD Oromo Support Committee Inc.,

Rock Island, IL Ralph and Della Haskett Memorial,

Chicago, IL Community Parents Reinvestment,

Inc., Tampa, FL Community Service Foundation of

Clayton, MO Kankakee Eastside Jr. Football

Jasper, AL Ray and Rosette Doerhoff Scholarship

Trust, Jefferson City, MO Recovery Housing, Inc., Knoxville,

Bay County, Inc., Panama City, FL Coraopolis Economic Revitalization

League, Kankakee, IL Kurtz Cultural Center Incorporated,

Winchester, VA L B G I Educational Services,

Corporation, Caraopolis, PA Davies Manor Association, Memphis,

Chicago, IL Leland and Lucille Strahl Educational

TN Recycling Coalition of South Dakota

TN Douglas Visions Committee, Inc.,

Trust, Ashton, SD Literacy Council of Mercer County,

Plano, TX Familyland Foundation, Inc., Ft.

Inc., Sioux Falls, SD Red Feathers Inc., Pierre, SD Round Lake Organization of People

Committee, Dixon, IL Santa Fe Jazz Foundation, Inc., Santa

Fe, NM Scott Terry and Brian Sample

Myers, FL Fans Field Neighborhood

Fund, Inc., Naperville, IL Saint Peters Church Preservation

Development Corporation, Decator, IL First Ozark Housing Development

Sharon, PA Love Letters Inc., Chicago, IL Luverne Hockey Club, Luverne, MN Magda Inc., Baltimore, MD Main Street Keokuk Inc., Keokuk, IA Main Street La Grange, La Grange,

Support, Round Lake, IL Russell Horton Memorial Scholarship

Corporation, Mountain Home, AR Firstnight Inc., Villa Park, IL First Liberty Institute Inc., Fairfax,

IL Mark R. Pryor Foundation, Winona,

MN

Scholarship Fund, Coweto, OK

VA

43 1996–23 I.R.B.

Senior Care Corp., Staten Island, NY Southeast Milwaukee Area Crime

Stoppers Inc., Oak Creek, WI Sowing Precious Seed, Kearney, MO St. Paul-Minneapolis Adult

Milwaukee, WI

Foundation of Bowling Proprietors

Albany, OH

Association of Wisconsin, Inc. Pewaukee, WI Imani Corporation

Rehabilitation Therapy, Minneapolis, MN Sumneytown Yoga Fellowship,

Sumneytown, PA Support Ministries, Inc., Decatur, AL The Friends of the Birmingham

Museum of Art, Birmingham, AL The Orange Bowl Committee, Miami,

Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings

FL The Tax Information Forum Inc.,

Chicago, IL Thema Literary Society, Metairie, LA Toddlers Learning Center, Plainfield,

NJ Toledo O E S Foundation, Toledo, IA Trasitional Services Inc., Towson,

MD Victory Jubilee Choral Arts

Foundation, Washington, DC W A C D L Foundation Inc.,

Milwaukee, WI Wesser Institute of Ecology Ltd.,

Almond, NC West Ellis Education Foundation

Corp., West Ellis, WI Wyoming Valley Aids Council,

Wilkes-Barre, PA Yes That’s A F A C T, Richmond,

VA Youth Education Strategies, Inc.,

Columbus, GA Youth Media Corporation, Kansas

City, MO

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.

Deletions from Cumulative List of Organizations Contributions to Which Are Deductible Under Section 170 of the Code

Announcement 96–7

The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are listed below.

Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on 1996, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for revocation. The Children, Inc.

San Francisco, CA Detroit Center for the Performing Arts

Grosse Point, MI

This announcement serves notice to potential donors that the organization listed below has recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2).

Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1). In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one contributor. This protection is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170.

Shirley Caesar Outreach Ministries, Inc.

Durham, NC Eastern Orthodox Christian Church in America

New Albany, OH Saint Ignatius Orthodox Church

Albany, OH Saint Nicholas Orthodox Church

1996–23 I.R.B. 44