Part IV. Items — Internal Revenue Bulletin 1996-32

Foundations Status of Certain Organizations

Announcement 96–69

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: Absalom Jones Cultural Center Inc.,

American Housing Foundation Inc.,

Fairfax, VA American Institute for Public Health

Education Inc., Lutherville, MD American Public Priorities Institute,

Boston, MA B H R A G S Housekeeping Inc.,

Central Florida Area Health Education

Center Inc., Apopka, FL Chelmsford Youth Basketball League,

Washington, DC American School of Tampico

Foundation, Wilmington, DE American Society of Soviet Political

Inc., Chelmsford, MA Chinese Scalp Acupuncture Association

International Inc., San Francisco, CA Christ the King Counseling Ministry,

Prisoners, New York, NY A Musical Journey in Jazz Inc., Shaker

Columbus, OH Citizens for a Safe Environment, Inc.,

North Muskegon, MI Citizens Promoting the Book of Hope,

Cincinnati, OH Citizen’s Rapid Transit Committee,

Heights, OH Apostolic Christian Village Inc.,

Francesville, IN Appalachian Youth Ministries,

Abingdon, VA Artist Citizen Corp., Dover, NH Art of Living Institute, Northampton, PA Aspen Cancer Conference Inc.,

Denver, CO Clerc Foundation Ltd., Boston, MA CMU Presents, Inc., New York, NY Coalition of Consumer Self Advocates,

Providence, RI Cognosco, Inc., New Bedford, MA Community Alcohol and Drug

Kensington, MD Battery Park City Parks Corporation,

New York, NY Bay Cove Moseley Group Home Inc.,

Awareness Committee, Inc., Chelmsford, MA Dallas-Fort Worth Hebert High School

Alumni Association, Dallas, TX Danvers Educational Enrichment

Boston, MA Bay Shores Chapel Inc., Jupiter, FL Benefit Foundation for Children Inc.,

Philadelphia, PA Acts of The Holy Spirit, Philadelphia,

PA African Council Inc., Englewood, NJ African Peoples Relief Fund Inc.,

Brooklyn, NY B H R A G S Senior Citizens Program

Program, Inc., Danvers, MA Devereaux Corporation, Lanham, MD Discovery Center A Blacks Hills

Handon Museum, Rapid City, SD Dixie Child Care Inc., Springfield, LA Earthcard Land Trust Inc., Melbourne,

Washington, DC Against All Odds Ministries Full Gospel

Inc., Brooklyn, NY B H R A G S Thompkins Park Inc.,

FL Earthkind International, Washington, DC East Side Coalition of Arts, Inc.,

Buffalo, NY Eddy’s Miracle Donors Henry County

Chapter, Paris, TN Edison Boosters Club Inc., Minneapolis,

Church, Philadelphia, PA AIDS Interfaith Network Inc., New

Haven, CT AIDS Resources of Central Shenandoah,

Brooklyn, NY Black Administrators Faculty and Staff,

Brookville, NY Blauvelt Lions Charities, Inc., Blauvelt,

NY Boettner Institute of Financial

Gerontology, Philadelphia, PA Boys and Girls Club of Bentonville

Bella Vista Arkansas, Inc., Bentonville, AR Brain Injury Association of Greater

MN Environscape, Inc., Lexington, KY Ethical Treatment in Health Care, Inc.,

Staunton, VA Aisquith-Somerset Development Inc.,

Columbia, MD Aleph-Bet Child Development Center

Incorporated, Randallstown, MD Allied Pharmacists Association,

Baltimore, MD Alpha Scholarship Foundation Inc.,

Rochester, Inc., Rochester, NY Bridge Street Senior Citizens Center,

Weston, MA Faiths Way, Saline, MI Fathers, Inc., Roxbury Crossing, MA Feres Project Foundation Inc., Meridian,

Boston, MA Altamont Society Inc., Meadowview,

Inc., Brooklyn, NY Brotherhood Classic Association, Inc.,

MS Flamingo Park Neighborhood

Association, West Palm Beach, FL Florida Association for Staff

VA Alternatives Research Center Inc., Toms

Bronx, NY Brunswick Hospital Center Foundation,

Amityville, NY Burgettstown Area Youth Baseball

River, NJ American Civil War Association,

Winchester, VA American Friends of Beth Jacob

Association, Burgettstown, PA Cape Ann Bike Trek Assoc. Partners in

Development Inc., Orlando, FL Florida Federation of Community

Teachers Institute of Jerusalem, Brooklyn, NY American Friends of Birkas Rifka Inc.,

Rehab, Medford, MA Capital City Kiwanis Club Foundation

Inc., Tallahassee, FL Capital Region School and Business

Alliance, Inc., Albany, NY Cathedral Tenants United, Inc., Boston,

Lakewood, NJ American Friends of Universe Fund

Development Corporations Incorporated, Miami, FL Florida Sun Coast Figure Skating Club

Inc., Clearwater, FL Forest & Trees Inc., Deland, FL Forest Park School Foundation, Crystal

Falls, MI 420 Gifford Street Hospitality House for Youth, Inc., Syracuse, NY Foster Manor Apartments Inc.,

Inc., Quebec, CA American Friends of Yeshiva Halacha

MA Center for Soviet-American Musical

Exchange, Inc., Carmel, NY

Lancaster, OH

Lmoshe, Inc., Queens, NY

Fort Des Moines, Des Moines, IA 47th Precinct Youth Council, Bronx, NY Friends of Dade County Elderly Inc.,

Park, IL Jesus Never Fails, Chicago, IL Jewish Media Workshop, Bensalem, PA J Jireh Ministries, Columbus, OH Kayumanggi Choral, Inc., New York,

Jackson Foundation, New Milford, CT James Kavanaugh Institute, Highland

100 Black Men of Maryland Inc., Baltimore, MD Open Hearth, New Castle, ME Paleontological Research Institute, Inc.,

LA Paul A Nuzzo Memorial Scholarship

Miami, FL Friends of Haiti National Foundation

Arlington, TX Parenting Partnerships Inc., Lacombe,

Inc., Miami, FL Friends of Melrose Football, Inc.,

NY Keren Ahavat Achim, Inc., Brooklyn,

NY Knox County Child Abuse Prevention

Melrose, MA Friends of The Ashby Public Library,

Ashby, MA Friends of The Rapides Library Inc.,

Alexandria, LA Friends of Whittier, Lorain, OH Friends of Woodside, Inc., Colchester,

Fund Inc., Tampa, FL Phoenix Project I, Inc., Detroit, MI Pilgrim Productions, Elmendorf, TX PTA Florida Congress Gulf Gate

Council, Inc., Vincennes, IN Lena Burkard Public Charities Inc.,

Elementary, Sarasota, FL Puertorican and Caribbean Organization

(PACO), Fairborn, OH Ravenwood Community Betterment,

VT Fund for Special Music School of Music

NY, Inc., Stamford, CT Garden of the Child, Inc., Chester, NY Gaston Futures, Institute, Inc., Gastonia,

Kirk, CO Liberty City Optimist Club of Florida

Falls, MN Los Brazos De Cristo, McAllen, TX Louisiana Association for the Education

Inc., Miami, FL Lion Study, Englewood, CO Little Falls Sports Arena Inc., Little

Ravenwood, MO Repairers of the Breach Inc.,

Milwaukee, WI Sampson Haven Inc., Clinton, NC Santas Anonymous of East Dupage Inc.,

Chicago, IL Saturn Institute, St. Paul, MN Schiller International University Alumni

NC General Resource Guidance Center,

Alice, TX Greater Cincinnati Blues Society Inc.,

Cincinnati, OH Hampden County Sheriffs Dept Sexual

Abuse Treatment Program, Ludlow, MA Hands Extended Ministries, St. Francis,

MN Harlem Girls Ensemble Inc., New York,

NY Harlem Jazz Homecoming Festival, Inc.,

of Young Children, Metairie, LA Masters Plan Inc., Sarasota, FL MBA of New York Scholarship

Foundation, Inc., Prestonsburg, KY Mike Reynolds Memorial Scholarship

Fund, Des Moines, IA Minority Business Council Inc.,

Foundation, Inc., New York, NY Mennonite Disaster Service of Eastern

Pennsylvania & New Jersey, Souderton, PA Miami Artwords Inc., Coral Gables, FL Middle Creek National Battlefield

Association Inc., England School Buildings Inc., Atlanta, GA Search for Missing Children Inc.,

Corporation SETA, St. Petersburg, FL Sharenet Association, Independence,

Plantation, FL Self Employment Training Associates

New York, NY Hartford Sunrise Sunshine Fund, Inc.,

Hartford, CT Harvest Christian Mission, Memphis,

Pompano Beach, FL Mt. Zion Safe House, Inc., Kalamazoo,

MI Multinational Transitional Housing

MO Sharon Glen, Wheaton, IL Show Theatre Group, Chicago, IL Sirach House Inc., West Orange, NJ Skyview Village Inc., Denver, CO South African Azanian Student

TN Hatian Community AIDS Outreach

Project, Inc., Dorchester, MA Health Services Development Inc.,

Movement—SAASM, Washington, DC South Dakota Expressions, Sioux Falls,

SD South Hall Community Development

Washington, DC Helping Hands Community Hospice,

Inc., Cordele, GA Hidden Signal Theatre Company, Inc.,

Program of New Jersey, Orange, NJ National Association of Italian American

Police Officers, Inc., Stoneham, MA National Science Research Institute Inc.,

Carrollton, TX Neighborhood Women of

Corp., Alcoa, TN South Pointe Family & Children Center

Brooklyn, NY Holocaust Educational Center of Volusia

& Flagler Counties, Palm Coast, FL Housing Partnership Inc., Delray Beach,

Abingdon, MD National We Care Foundation,

Williamsburg-Greenpoint, Inc., Brooklyn, NY 19th Street Baptist Community Development Corporation, Philadelphia, PA North American Plant Preservation

Council, Inc., Renick, WV North Aurora Baseball Association,

Angel Fire, NM Southwest Just Say No Club,

Inc., Miami, FL Southwest Animal Rehabilitation, Inc.,

FL Hudson Valley Wind Symphony, Inc.,

Springdale, AR Sports Against Drugs International Inc.,

Bardonia, NY Human Resources Training &

Development Institute Inc., Miami, FL I Love America Education Foundation,

Lakewood, CO Ilankai Thamil Sangam Florida Chapter

Partnership, Inc., North Kingstown, RI Northwest Suburban Christian Academy,

McLean, VA Springfield Education Association

North Aurora, IL North Kingstown Business-Education

Philanthropic Fund Inc., Union, NJ St. Agnes Foundation, Minneapolis, MN St. Elizabeth’s Children Home,

Lexington, MS Stairways Supported Housing

Corporation, Erie, PA Student Foundation of Florida Institute

Inc., Coral Springs, FL Inner Change, Inc., Newburgh, IN International Foundation for Eye

Association Inc., Belleair Beach, FL TBJVC, Inc., Dublin, OH

Transplant Research, Inc., New York, NY Isadora Duncan International Center for

Lake Zurich, IL Off-Broadways Best Inc., Hollywood,

FL Old Broadway House, Inc., New York,

of Technology Inc., Melbourne, FL Tampa Bay Wheelchair Athletic

Dance, New York, NY

Technology Learning Center Inc.,

Yazoo Housing Resident Council, Yazoo

Milwaukee, WI Til Healing Comes Ministries,

Bolingbrook, IL Tom Stearns Memorial Scholarship

City, MS Young Shakespeare Players, Evanston,

Fund, Summerville, TX Total Access for the Disabled,

Lynchburg, VA Towson Catholic High School Alumni

Association Inc., Towson, MD Transpersonal Network Inc., Chicago, IL Transportation 2000, Denver, CO United Cerebral Palsy of Palm Beach &

IL 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.

Mid-Coast Counties Inc., Miami, FL United Spirit for AIDS Inc., Myrtle

Beach, SC Urbancrest Community Urban

Redevelopment Corporation, Urbancrest, OH Urology Education and Research

Foundation Inc., Hinsdale, IL Vacaville Pony League, Inc., Vacaville,

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.

Frank Nappi Foundation

Ashtabula, OH

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

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, 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.

Music Square Church

Van Buren, AR

CA Vanceboro Rotary Club Foundation Inc.,

Vanceboro, NC Virginia Beach Police Athletic League,

Virginia Beach, VA Virginia Boys Gymnastic Booster Club,

Oakton, VA Virginia Hunger Foundation, Richmond,

VA Voices United for Israel, Grandview,

MO Walworth Countryside Conservation

Foundation Inc., Delavan, WI Wayne County Community Foundation,

Honesdale, PA Western Institute of Technology, Inc.,

Salt Lake City, UT Western Maryland Conservancy Inc.,

Frostburg, MD West Philadelphia Neighborhood

Enterprise Center, Philadelphia, PA West Virginia Basic Skills and

Computer Education Foundation, Inc., Charleston, WV Whitfield Education Foundation, Dalton,

GA Willing House, Philadelphia, PA Wisconsin Womens Golf Club Inc.,

Monona, WI Wolf Bay Wildlife Refuge Inc., Elberta,

AL Woodland Volunteer Fire Department

Benevolent Fund, Woodland, NC WRC Health Care Support Services,

Brookville, PA Wysiwyg Theatre Company, Chicago, IL Yanomamo Survival Fund, Inc., Santa

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

Announcement 96–70

The name of an organization that no longer qualifies as an organization described in section 170(c)(2) of the Internal Revenue Code of 1986 is 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 August 5, 1996, and would end on

Barbara, CA