Part IV. Items of General Interest

Almae Matris Mid Atlantic Assoc. of

Wilson, KS Womens Right Foundation, Selden, NY Youth Educational Support Society, Inc.,

Exeter, NH If an organization listed above submits information that warrants the re

Work Opportunity Tax Credit — Supplementary Instructions for Form 8850

Announcement 96–116

This announcement provides supplementary instructions for employers pertaining to the date-of-birth entry space on the applicant information portion of Form 8850, Work Opportunity Credit Pre-Screening Notice and Certification Request.

BACKGROUND

On September 26, 1996, the IRS issued Form 8850 for use by employers who wish to obtain the Work Opportunity Tax Credit (WOTC) by hiring individuals who belong to one of seven targeted groups defined in section 51(d)(11) of the Internal Revenue Code. At the top of the Form 8850, there is an entry for the job applicant’s date of birth. This information is requested on the form because of specific age requirements for membership in the following three targeted groups: high-risk youths (ages 18–24), qualified summer youth employees (ages 16–17), and qualified food stamp recipients (ages 18–24). Some employers have expressed an interest in limiting the extent to which age information is collected in the prescreening process to those age brackets that are determinative of eligibility in a WOTC targeted group. To accommodate this concern, the IRS expects to publish a revised Form 8850.

In a notice published in the Federal Register on October 3, 1996, the IRS requested comments on Form 8850 as required by the Paperwork Reduction Act of 1995. Those comments are due December 2, 1996. The IRS expects to publish a revised version of Form 8850 in early 1997. Meanwhile, the following supplementary instructions apply to the September 1996 version of the form.

SUPPLEMENTARY INSTRUCTIONS

In the case of applicants who are age 25 or older, employers are not required to ask for the applicant’s date of birth and may leave the date-of-birth entry space blank on Form 8850.

The principal author of this announcement is Robert Wheeler of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). For

further information regarding this announcement, contact Mr. Wheeler on (202) 622–6060 (not a toll-free call).

Amended Returns Under T.D. 8678

Announcement 96–117

The date in Temp. Treas. Reg. § 1.1502–99T(d)(4), as reprinted in the Internal Revenue Bulletin, 1996–31 I.R.B. at 28, dated July 29, 1996, should be March 26, 1997, rather than September 24, 1996. Accordingly, to the extent that T.D. 8678 requires amended returns to be filed, such returns are required to be filed before March 26, 1997. The temporary regulations relate to the operation of I.R.C. §§ 382 and 383 with respect to consolidated groups. See § 1.1502–99T(d)(4), as published in the Federal Register on June 27, 1996, 61 F.R. 33,365.

Foundations Status of Certain Organizations

Announcement 96–118

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: Access to Justice, Inc., Bronx, NY Africa Systems Research Institute USA,

Inc., Beverly Farms, MA Aid to Romanian Children, Inc., Quincy,

MA Aim for Success, Inc., Mamaroneck, NY Alliance Child Care Center, Inc., Bronx,

Alumni and Frds. Croatian, Englewood Cliffs, NJ American Friends of Genesis Jerusalem,

Inc., New York, NY American Initiative for Croatia, Inc.,

New York, NY Aspen Womens Forum Scholarship

Endowment Fund, Aspen, CO Bornholm Foundation, Inc., Queen

Creek, AZ Career Vision in Bangladesh &

International, West Newton, MA Center for At-Risk Educational

Strategies, (CARES) Incorporated, Houston, TX Colorado Biomedical Research

Foundation, Denver, CO Community Foundation of Southern

Indiana, Inc., New Albany, IN Faith Lutheran Home Foundation Inc.,

Wolf Point, MT Fellowship Care, Inc., Midland, TX First Casa, Santa Fe, NM Fort Hood Museum Commission, Fort

Hood, TX He & Company Foundation, Scottsdale,

AZ Houston Drum Corps Association, Inc.,

Voyagers Drum & Bugle Corps., Pasadena, TX International Monovision Association,

Denver, CO Media for International Development,

Inc., New York, NY National Indian Monument and Institute,

Inc., Tulsa, OK Network on Adoption Help, Cedar Falls,

IA Quest for Alternative Resources, Inc.,

Dallas, TX Reserve Relief Foundation of America,

Houston, TX Shakes Alive, Actors Repertory Theater

Irving, Irving, TX Societas Artis Illuminatorum, Wichita,

KS Tulsa County Sheriffs Association,

Tulsa, OK United Living Club, Inc., Wilmington,

DE Utah OAVP Directors Association,

Provo, UT Watertown Youth Hockey League,

Watertown, MA Wilson Senior Center Nutrition Site,

NY Alliance for the Mentally Ill of Central

Middlesex Massachusetts, Littleton, MA

1996–46 I.R.B. 12

newal 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.

Reporting Excess Golden Parachute Payments on Form 1099–MISC

Announcement 96–119

The 1997 Form 1099–MISC, Miscel

laneous Income, which is to be filed in 1998, has been revised. Box 13 was added for payers to report excess golden parachute payments. Payers must label these payments in box 13 as ‘‘EPP’’. These payments were formerly reported in box 7. The 1997 Form 1099–MISC should be available during January 1997.

13 1996–46 I.R.B.