Part IV. Items of General Interest

Excise Tax Changes

Announcement 96–130

The changes listed below are effective after December 31, 1996, and will be reflected on Form 720, Quarterly Federal Excise Tax Return for the first quarter of 1997, as well as the 1997 revisions of Form 4136, Credit for Federal Tax Paid on Fuels, and Form 8849, Claim for Refund of Excise Taxes. If these rates are modified by legislation, the IRS will issue another announcement and will revise all forms accordingly.

I. TAX ON AVIATION GASOLINE

Tax is imposed on aviation gasoline (IRS No. 14) at a rate of 4.3 cents per gallon beginning on January 1, 1997.

II. TAX ON AVIATION FUEL (OTHER THAN GASOLINE)

Tax is imposed on aviation fuel (other than gasoline) (IRS No. 69) at a rate of 4.3 cents per gallon beginning on January 1, 1997.

III. AIR TRANSPORTATION TAXES

The excise tax on transportation of persons and property by air and use of international air travel facilities (IRS Nos. 26, 28, and 27) expires after December 31, 1996. No tax applies to amounts paid for transportation beginning after December 31, 1996.

Passengers from whom tax was collected on amounts paid for travel beginning after December 31, 1996, may be entitled to a refund of the tax. Refunds may be obtained either from the airlines or from the IRS. Direct refunds from the IRS are claimed on Form 8849, Claim for Refund of Excise Taxes. An original passenger receipt must be submitted with the passenger’s Form 8849.

IV. OZONE-DEPLETING CHEMICALS

Tax is imposed on ozone-depleting chemicals (IRS Nos. 98 and 19) at the rates shown beginning on January 1, 1997. The rate is per pound. CFC–11 $ 6.25 CFC–12 6.25 CFC–113 5.00 CFC–114 6.25 CFC–115 3.75 Halon–1211 18.75

Baltimore, MD

Halon–1301 62.50 Halon–2402 37.50 Carbon tetrachloride 6.875 Methyl chloroform 0.625 CFC–13, CFC–111, and

CFC–112 CFC–211 through CFC–217 6.25

Best HOUSE Inc., Oakland, CA Big Brothers and Big Sisters of South

Big Horn Basin Inc., Worland, WY Bloomington Blades High School

Association Incorporated, Bloomington, IN Blue Water Charity Sports, Inc., Port

V. LUXURY TAX

Tax is imposed on passenger automobiles (IRS No. 92) at 8% of the amount by which the sales price exceeds $36,000 beginning January 1, 1997. For example, if the sales price of the automobile is $38,000, the tax is $160 (8% of $2,000).

VI. HOW TO GET FORMS

IRS Forms can be obtained by calling 1–800–829–3676 or downloaded from:

• FTP - ftp://irs.ustreas.gov

• World Wide Web—http://www.irs.ustreas.gov

• IRIS at FedWorld—(703) 321–8020

Foundations Status of Certain Organizations

Announcement 96–131

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: Affordable Housing Corporation,

Huron, MI Candlelighters Childhood Cancer

Chapter, Romulus, MI Friendship House, Inc., Louisville, KY Future Mobility Institute, San Francisco,

Foundation, Toledo, OH Cherokee Affiliated Services, Inc.,

Canton, GA Children’s Visitation Program, Ann

Arbor, MI Comprehensive Christian Counseling,

Inc., Xenia, OH Elks No. 273 Ladies Auxiliary, Inc.,

Cold Spring, KY Ermine Meadows, Incorporated, Elkhart,

IN E S Haven Academy, Dallas, TX Exodua Ministries, Grand Rapids, MI Exodus Community Preservation

Corporation, Los Angeles, CA Faith in Action, Inc., Columbus, OH Family Support Network, Goldsboro,

NC Firelands Archaeological Research

Center, Milan, OH Flouride Commemorative Committee,

Grand Rapids, MI F M Ministry, Grand Rapids, MI Fort Wayne Healthly Cities Committee,

Inc., Fort Wayne, IN Foster Parents United, Inc., Ashland,

OH Foundation for Endowment and

Reconstruction of Noah’s Ark, Inc., Princeton, WV Foundation for International

Development Inc. F I D, Washington, DC Foundation to Preserve Access to

Abortion, Alexandria, VA Friends of Friends, Inc., Crawfordsville,

IN Friends of North Florida Environment,

Inc., Jacksonville, FL Friends of the Cotillion Club, Detroit,

MI Friends of the Quilt Detroit Metro

Montgomery, AL Aleut Foundation, Anchorage, AK Alleghany Highlands Housing Alliance,

Covington, VA ALS Recovery Foundation Inc., Miami,

Incorporation, Louisville, KY Grand Rapids Job Corps Center

CA Generation Gap Inc., Wooster, OH Good Shepherd Enterprises

FL Baltimore County Literacy Works Inc.,

Community Relations Council, Inc., Grand Rapids, MI

1996-52 I.R.B. 32

Green Local Schools Foundation,

Greensburg, OH Gary Urban Enterprise Association, Inc.,

Kenwood Place II, Inc., Indianapolis, IN Kurdish Children Emergency Fund,

Westerville, OH Kush Empowerment Center, Inc.,

Gary, IN Grimes Memorial, Inc., Columbus, OH Halhul Alms Committee, Westerville,

OH Hands on Battle Creek Museum, Battle

Detroit, MI Lipscomb Family Foundation,

Columbia, SC Main Street Gary, Gary, IN Mary Alice Fortin Child Care

Creek, MI Harrison County Young Peoples

Orchestras, Inc., Bridgeport, WV Heartfelt Ministries, Inc., Louisville, KY Hellenic Preservation Society of

Foundation, Inc., Palm Beach, FL Mays Lick Community Development,

Inc., Mays Lick, KY Muncie Coalition of 100 Women

Northeastern Ohio, Cleveland, OH Hillcrest Christian Center, Inc.,

Incorporated, Muncie, IN Namos, Inc. National Art Museum of

Sylvania, OH Histiocytosis Association of Indiana,

Sport, Indianapolis, IN Newburg Volunteer Rescue Squad Inc.,

Indianapolis, IN HIV AIDS Housing Coalition, Inc.,

Grand Rapids, MI Homes for the Homeless Foundation,

Newburg, MD Northcoast Orthopaedic Research and

Educational Foundation, South Euclid, OH Oakland County Area Service

Inc., Owensboro, KY Hope Senior Nonprofit Housing

Corporation, Oxford, MI Huron Village, Inc., Milford, MI In Defense of Endangered Species,

Columbus, OH Indiana Association for Social Work

Committee Of Narcotics Anonymous, Pleasant Ridge, MI Pierson Area Fire Association, Pierson,

Education, Inc., Evansville, IN Indiana Korean Association of Retired

Persons, Inc., Indianapolis, IN Innovation Alliance, Inc., Worthington,

MI Rotary Club of Cambria Foundation,

Parsippany, NJ T A S K Ministries Inc., Nacogdoches,

Cambria, CA Skin Phototrauma Foundation Inc.,

OH Institute of New Construction

Achievements, Inc., Gary IN Intercessors International, Flint, MI Intercultural Scholarship Foundation

Incorporated, Perrysburg, OH Isabella Community Soup Kitchen, Mt.

TX West Milton Players, Milton, OH Young Artists, Inc., Parkersburg, WV Youth Foundation of Louisiana, Baton

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

Announcement 96–132

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 December 23, 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. Orthopaedic Development Foundation Hilton Head, SC

Pleasant, MI Isabelle Ridgway Community Service

Agency, Columbus, OH Jackson County Christians, Jackson, MI Jeff Lisath Summer Basketball League,

Portsmouth, OH Jesus Bridges the Gap After Care

Ministry, Inc., Indianapolis, IN Joe Sparma Community Center,

Massillon, OH Jor-Lee Inc., Mechanicstown, OH Kalamazoo Mass Choir, Kalamazoo, MI Kelly-Morang Center, Roseville, MI Kentucky School Reform

Rouge, LA 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.

Corporation/Partnership for Kentucky School Reform, Lexington, KY

33 1996-52 I.R.B.