Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 96–123

Lion of Judah Ministries, Inc., Galena,

OH The Loft, Benton Harbor, MI Lost Creek Volunteer Fire Department,

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: Abba Koval Perpetual Fund

Bridge to Russia, Cleveland, OH Buckeye Babes Girls Fast Pitch, Inc.,

Uniontown, OH Canton Dry Times Club, Canton, OH Center for Corrections Development,

IN Dancers Studio, Inc. of Columbus,

Columbus, OH Delta Tau Delta Scholarship Fund,

Inc., Indianapolis, IN Champaign County Preservation

Alliance, Urbana, OH Charisma, Inc., Portland, IN Charterhouse Academies, Inc., Detroit,

Inc., Dice, KY Lowell Main Street Association Inc.,

Lowell, IN Making Opportunities Very Exciting,

MI Children’s Policy Institute of West

Virginia, Inc., Charleston, WV Christian Family Bible Fellowship, Inc.,

Jackson, KY The Manger, Conneaut, OH Marion Noon Kiwanis Foundation, Inc.,

Marion, OH Matteson Institute, Inc., Berrien Springs,

MI Mednotes 1995, Columbus, OH Mentor Soccer Club, Mento, OH Metro East Chamber of Commerce

Marion, OH Cleveland Foundation for Architecture,

Inc., Cleveland, OH Clothe-A-Child, Newark, OH Cloverville Community Center, Inc.,

Muskegon, MI Columbus Babe Ruth Baseball, Inc.,

Childrens Medical Trust Fund, St. Clair Shores, MI Metropolitan Childrens Museum, Inc.,

Columbus, OH Concerned Ministries, Inc., Fruitport, MI Council of Minority Business

Organizations 401k Plan, Lansing, MI Creation Expeditions, Inc., Indianapolis,

Mt. Pleasant, MI Midwest Hispanic Coalition, Toledo, OH Mitchell Swim Club, Mitchell, IN Mr. Residential Services Fourth

Housing, Inc., Lima, OH Mr. Residential Services—Fifth Housing

Akron, OH New Start Ministries, Akron, OH Northwest Ohio Leadership Foundation,

Corporation, Cleveland, OH Academic Freedom Lecture Fund, Ann

Corporation, Inc., Lima, OH New Ohio Volunteer Advocates, Inc.,

Arbor, MI ACCHA, Inc., Columbus, OH Action Group to Save America’s

Cincinnati, OH Dennis D. Mclain Charitable

Economy, Willoughby, OH African American Math Science

Sylvania, OH Ohio AIDS Coalition, Columbus, OH Ohio Area Service Committee of

Cocaine Anonymous, Toledo, OH Ohio Cardinal, Akron, OH Ohio Chiropractic Foundation,

Coalition, Cincinnati, OH Albion Volunteer Service Organization,

Foundation, Inc., Brighton, MI Doulos Ministries, Cincinnati, OH Dozier Scholarship Fund of Peace and

Goodwill MBC, Detroit, MI DUCC, Inc., Camden, IN East Chicago Centennial Committee,

Columbus, OH Olentangy Youth Athletic Association,

Albion, MI American Against Corruption in

Government, New Richmond, IN American Foundation for Vision

Awareness Michigan Affiliate, Lansing, MI Anchor Bay Soccer Organization, New

Inc., East Chicago, IN Elisha Community Redevelopment

Corporation, Cincinnati, OH Elkins Main Street Project, Inc., Elkins,

WV Lambda Chi Alpha/Sigma Chapter

Powell, OH Open Gate Shelter, Cleveland, OH Overeaters Anonymous Western

Baltimore, MI Apex Capital, Inc., Cleveland, OH Arbor Health Associates, Manchester,

MI Association of Black Automotive

Employees, Inc., Detroit, MI A Star is Born Foundation, Inc., Kings

Education Foundation, Inc., St. Clair Shores, MI Lansing Crusader Booster Club,

Incorporated, Lansing, MI Lawrence Township Boys Basketball

League, Inc., Indianapolis, IN Lectonia-Washingtonville Baseball

Mills, OH Attendance Plus, Detroit, MI Back to Christ Ministry BTC, Detroit,

Michigan Inter Group, Newaygo, MI Parents of Teen Parents, Akron, OH Positive Peer Plus, Inc., Detroit, OH Potawatomi Creative Playground

Project, Inc., South Bend, IN Progressive Action Council, Cleveland,

OH Property Development Engineers, Inc.,

Detroit, MI Pulmonary Rehabilitation Organization

OH Re-Connect of Michigan, Ann Arbor, MI

MI Balanced Scale, Inc., Cleveland Hts.,

OH Ben Davis Girls Basketball Association,

Inc., Indianapolis, IN Bethune Community Council Non-Profit

Association, Lectonia, OH Licking Youth Life Center, Newark, OH Life and Greer Home, Inc., Detroit, MI Life in the Mainstream, Euclid, OH Lift ICO UCO Community

Development Corporation, East Chicago, IN Lithotech of Owensboro Kentucky, Inc.,

of Northern Ohio, Parma, OH Quality Community Housing

Corporation, Pontiac, MI Quin Centennial Redevelopment

Housing Corporation, Detroit, MI Boy Scouts of America Troop 97, Inc.,

Owensboro, KY Little Buns, Inc., Carmel, IN

Corporation, Columbus, OH Reasonable Choices, Inc., Springfield,

Mt. Clemens, MI

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Responsible Social Values Program of

Muskingum County, Inc., Zanesville, OH Rhea House, Inc., Ripley, WV

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.

individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for revocation. Society of Separationists, Inc.

Austin, TX Charles E. Stevens American Atheist

Library and Archives, Inc. Austin, TX

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

Announcement 96–128

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 December 16, 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

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Availability of Publication 938 on IRS Electronic Bulletin Board (IRP–BBS)

Announcement 96–129

The 1996 update of Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), is now available on the IRS Electronic Bulletin Board (IRP– BBS). It contains information received by the Service during the period September 16, 1995, through August 31, 1996. You can download the publication if you have a computer with a modem. Dial 1–304–264–7070 and follow the instructions. If you have problems downloading the publication, call the help line at 1–304–263–8700 and ask for the bulletin board. (These are not toll-free calls.)