SECTION 8. EFFECTIVE DATE

These procedures are effective for requests for early referral made during the one-year test period beginning on March 18, 1996, the date this announcement is published in the Internal Revenue Bulletin.

DRAFTING INFORMATION

The principal author of this announcement is Thomas C. Louthan, Director, Office of Dispute Resolution & Specialty Programs, National Office Appeals. For further information regarding this announcement, please contact Mr. Louthan at (202) 401-4098 (not a toll-free number).

Foundations Status of Certain Organizations

Announcement 96–14

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:

Academic Boosters of Breathitt

County, Jackson, KY AIDS Research Foundation Inc.,

Toms River, NJ Akron Youthquake Ministries Inc.,

Akron, OH Alexandria Band Boosters Inc.,

Alexandria, IN Arlington Elder Care Corp.,

Arlington, VA Asbury Male Youth Project Inc.,

Washington, DC Association for Americans Outdoors

Inc., Bloomington, IN Atlantic Reef Builders Inc., Margate,

NJ Berkeley County Schools Foundation,

Inc., Martinsburg, WV Biblical Institute for Social Change,

Washington, DC Black Hills Citizens for a Better

Community, Grand Rapids, MI Black Managers Association Inc.,

Indianapolis, IN Brunswick Housing Development

Corp., Medina, OH Bryan Elementary Parent Teacher

Organization, Bryan, OH Campbell Lodge a Home for Boys

Alumni Association Inc., Park Hills, KY Carolyn Steinhoff Smith, Inc., Tulsa,

OK Center Grove High School Choir,

Greenwood, IN Center School Association, Mayfield

Village, OH Charles W. Bissinger & Associates

Inc., Arnold, MD Childrens Hospice of New Jersey

Inc., Union, NJ

35 1996–24 I.R.B.

Choice Recovery Center Inc.,

North East, PA Northwest Passage Arts Center,

North East Community Foundation,

Philadelphia, PA Olympia New Jersey Inc., Trenton,

Circleville, OH Chrysalis Inc., Flint, MI Class of 2000 Inc., Freehold, NJ Clergy Coalition Against Crack

H.O.P.E. Inc., Gary, IN Hunter Institute, Northbrook, IL India Association of Lehigh Valley,

Cocaine, Saginaw, MI Clio Area Bank Boosters Association

The, Lehigh Valley, PA India Classical Dance Society,

McLean, VA Indiana Opera North Inc., South

NJ Operation Something from Home

Corp., Manassas, VA Organge Schools Educational

Inc., Clio, MI Community Foundation of Greater

Johnstown, Johnstown, PA Community Health Centers of Laredo,

Bend, IN Indy Inferno Soccer Club,

Greenwood, IN Infinity Film Productions,

Foundation, Pepper Pike, OH Otto W. Haisley School Parent

Inc., Lardeo, TX Concerned Citizens of Alderson-Glen

Philadelphia, PA Institute for Global Action, Norton,

Ray Inc., Lewisburg, WV Construction Trades Training and

Teacher Organization, Ann Arbor, MI Owings Mills Green Action Inc.,

Advancement Program, Charleston, WV Crisis Counseling Center Inc.,

OH Inter Community Reality Corporation,

Norristown, PA JMC Leukemia Foundation Inc., The,

Brielle, NJ Kids Corporation, Williamsburg, VA Korean American Food Dealers

Owings Mills, MD Paul F. Buonodono Foundation,

Lebanon, OH Cumberland County 4-H FDN Inc.,

Fayetteville, NC Damascus Development Corporation,

Association of Greater Washington, The, Washington, DC Leukemia Fund Raising Society,

Okemos, MI Penn State Club of Greater Baltimore

Scholarship Fund, Miltersville, MD P I E C C C S Inc., Towson, MD Poplar Enterprise Development Corp.,

Baltimore, MD Day Springs Mature Care Inc.,

Norwalk, OH David Verbance Heart Transplant

Fund Assoc., Columbus, OH Delaware Family Foundation Inc.,

Waterford, MI Magic Flute Productions Inc., St.

Wilmington, DE Encouragement Place Institute, The,

Louis, MO Mantua Against Drugs Inc.,

Philadelphia, PA Mantua Haverford Community Center,

Philadelphia, PA Marie-Stephen Inc., McKeesport, PA Mayfield Middle School Assoc.,

Philadelphia, PA Port Huron Neighborhood Housing

Corporation, Port Huron, MI Positive Tree Inc., St. Thomas, VI Prince Georges County CPR

Awareness Foundation, Landover Hills, MD PTO Indiana Congress Woodbrook,

Carmel, IN Puerto Rico Educational and

Duncansville, PA Erlanger Historical Society Inc.,

Scientific Foundation Inc., Bayamon, PR R & B Productions Indianapolis

Erlanger, KY Eye Opener Inc., Baltimore, MD Factory Street Studio & Moving

Mayfield Heights, OH Mid Atlantic Association for the

Parts, Inc., Athens, OH Fathers United of Indiana Inc.,

Afro-American Choral, Indianapolis, IN Religious Outreach Network of Ohio,

Rocky River, OH Rescate Christian Home for Minors,

Highland, IN Fayette Area Community Concert

Education of Young Children, Wilmington, DE Mill Creek Jazz and Cultural Society

Inc., Philadelphia, PA Monday Night Musicales,

Assoc., Washington, OH Foundation for Skeletal Health

Philadelphia, PA Richard Community Theatre Inc.,

Research, Yellow Sorings, OH Friends of Catholic Education Inc.,

Walkersville, MD Friends of Chimes International Inc.,

Baltimore, MD Friends of Community Mental Health

and Counseling Center, Hermitage, PA Friends of the Friendless, Inc.,

Bronx, NY Friends of the Outside Transportation

Washington, DC Nansemond-Suffolk Academy Band

Parents Association, Suffolk, VA National Remodeling Foundation,

Cultural Foundation, New Cumberland, PA New Futures for Dayton Area Youth

Richmond, MI River Valley Child Development

Arlington, VA Nehemiah Neighborhood Development

Services, Huntington, WV Robert W. Depond Memorial

Foundation, St. Louis, MO Salt Lake Community Foundation

Corporation, Dayton, OH Newaygo Public Schools Educational

Advancement Foundation, Newaygo, MI New Cumberland Library and

Depository, Inc., The, Salt Lake City, UT Sherman Family Trust, Deming, NM South East Community Association,

Grand Rapids, MI Southern Kentucky Youth Basketball

Leagues Inc., Bowling Green, KY Sunshine Child Care Center Inc.,

Lafayette, IN Tell City Junior High Band Booster

Program, Denver, CO Gathering Center, The, Columbus,

OH Great Waters Aquarium, Broadview

Inc., Dayton, OH Nightline Inc., Dearborn, MI North Carolina Foundation for

Heights, OH Gum Springs Community

Development Foundation Inc., Alexandria, VA

International Commerce, Research Triangle Park, NC

Inc., Tell City, IN Texans for Efficiency in Government,

Inc., Houston TX

1996–24 I.R.B. 36

Trenton St. Patricks Day Parade

Committee Inc., Trenton, NJ Tri State Office of Traffic Safety

What If Inc., Cincinnati, OH Windwalker Wildlife Sanctuary,

Inc., Huntington, WV Tuslow Parent-Teacher Organization

Stockbridge, MI Womens Learning Resource, The,

of Massillon Ohio Tuslaw Local, North Lawrence, OH United Social Action, Inc., Lawton, OK West Virginia Federation of Parents for

Albuquerque, NM World War II National

Commemorative Assoc. Inc., Indianapolis, IN

Drug Free Youth Inc., Keyser, WV Westway Gardens Housing Corp.,

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.

Lorain, OH

37 1996–24 I.R.B.