Announcement 97-13

The name of an organization that no longer qualifies as 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 February 24, 1997, 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. A Taste of Orange County, Inc., Irvine,

CA

Foundations Status of Certain Organizations

Announcement 97–14

1997–8 I.R.B. 38

Clifford L. Williams Memorial

America, Milwaukee, WI Society of Noise Reductionists Inc., St.

Paul, MN Solid Rock Ministries Inc., Maplewood,

Foundation, Jena, LA CNCA Foundation, Grand Island, NE Commission on Interprofessional

Law Enforcement Racers Against Drugs

LERAD, Las Vegas, NV Learning Logic Foundation, Chicago, IL L H Geddes Memorial Fund, Rockford,

IL Lift Up Our Heart Charitable Trust,

Sind Medical Association of North

Education and Practice Inc., Columbus, OH Concerned Citizens for Better Health

MN Solu Foundation for Community

Development, St. Paul, MN South Asian Ministries LTD, Greenfield,

Care, Carrollton, IL Cornelius R. Coffey Aviation Education

Foundation, Chicago, IL Dixon Foundation, Dallas, TX Dynamic Adventures, Nine Miles Falls,

Leawood, KS Little Village Community Corporation,

Chicago, IL Love Inc. of Greater Rockford,

Rockford, IL Maywood Phoenix Homes Inc.,

WI St. Cloud Area Golden Gloves Inc.,

WA Educational Charities Corporation,

Sauk Rapids, MN St. Luke Residential Health Care

Facility, Inc., Oswego, NY Thief River Falls Technical College

Chicago, IL Educational Fund of the Bar Association

of McCracken County Kentucky, Inc., Paducah, KY Emmaus Counseling Center, Springfield,

Indianapolis, IN M B Fund, Chicago, IL Midwest Migrant Health Consortium,

Handicapped, Inc., Oaklyn, NJ MSAA Housing for Independent Living,

Chicago, IL Monroe Foundation, Chicago, IL MSAA Accessible Housing for the

Foundation, Thief River Falls, MN 30th Street Industrial Corridor Corp. Inc., Milwaukee, WI Towing Operators Working To Eliminate

Drunk Driving, Champlin, MN United Community Foundation Inc.,

IL Employment and Training Service

West Bend, WI Up and Out of Poverty-Minnesota,

Providers Association, Chicago, IL First United Methodist Church

Inc., Oaklyn, NJ MSAA Housing for the Disabled, Inc.,

Oaklyn, NJ National Industrial Belting Association

Janesville, WI United Soccer Club of West Bend Inc.,

Foundation, Anchorage, AK Florida Education and Research

Foundation Inc., Palm Bay, FL Foundation for Birmingham Senior

Scholarship Fund, Brookfield, WI NBC-USA Housing Inc., Thirteenth,

Minneapolis, MN Voiceprint, St. Paul, MN Western North Carolina Sports, Inc.,

Residents, Birmingham, MI Foundation for the Education of Future

Machinist, Northfield, IL Friends of Ogden School Inc., Chicago,

Newark, OH New Hope Multi Service Agency, Inc.,

New Bern, NC Operation Christmas of Romeoville,

New York, NY No. Seven Township Rescue Squad Inc.,

Asheville, NC White Bear Lake Basketball Association,

Minneapolis, MN Wings as Eagle Mission Air Service

Inc., Nevis, MN Wisconsin Association of Nutrition

IL Genesis Project Industrial Magnate

Romeoville, IL Paradise Haven Outreach Inc., Los

School, Chicago, IL Genetics Institute Research and

Directors Inc., Hayward, WI Wisconsin Geriatrics Society Inc.,

Education Foundation, Pasadena, CA Help at Home Services, Inc., Chicago,

Angeles, CA Parent for a Manitowoc Teen Center

Madison, WI Wisconsin Mortgage Bankers Education

IL Heritage Dance Foundation Inc.,

Goldsboro, NC Ignatius De Cicco Veterans Charitable

Foundation Inc., Madison, WI Worlds Largest Snowmobile Museum,

Trust, Albuquerque, NM Illinois Junior Golf Association, Golf, IL Illinois Pediatric Brain Injury Resource

Inc., Manitowoc, WI Phoenix Lodge Inc., Rockford, IL Portsmouth Development Corporation,

Portsmouth, VA Project Noahs Ark Foundation, Beverly

Hills, CA PVC Trust Fund, Ann Arbor, MI Restaurants United To Serve the

Center, Algonquin, IL Independent Relation Organization,

Chicago, IL In Focus Productions Inc., Evanston, IL International Cinema Museum,

Homeless, Inc., Louisville, KY Safe Haven Incorporated, Sacramento,

CA S Avenue Big Brothers Inc., Riviera

Beach, FL Senior Care Recreation Center Inc.,

Glenview, IL Iranian American Society, Chicago, IL Jackson Park Golfers Association,

Chicago, IL Jubilee Foundation Inc., Reedsburg, WI Juvenile Charities Foundation, Chicago,

Indianapolis, IN Sian Ka An Biosphere Foundation,

San Diego Inc., San Diego, CA Silk for Life Project, Inc., Milwaukee,

Eden Valley, MN 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.

IL Kids Say No Foundation, Elk Grove

Minneapolis, MN Sigma Pi Fraternity Educational Fund of

WI

Village, IL

39 1997–8 I.R.B.