Bulletin No. 1997–9 March 3, 1997

EXEMPT ORGANIZATIONS

Announcement 97–17, page 23. A list is given of organizations now classified as private foundations.

EMPLOYMENT TAX

T.D. 8706, page 11. Final regulations under section 3402 of the Code relate to Form W–4, Employee’s Withholding Allowance Certificate.

Page 17. Social security domestic employee coverage thresh- old. The Commissioner of the Social Security Administration has determined the domestic employee coverage threshold amount for 1997.

ADMINISTRATIVE

Rev. Proc. 97–17, page 15. Mortgage revenue bonds; mortgage credit certifi- cates; average annual mortgage originations. A list is set forth of the average annual aggregate principal amount of mortgages executed during the years 1992, 1993, and 1994 for each state, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands to assist issuers of mortgage revenue bonds and mortgage credit certificates in determining whether the required portion of loans are made available in targeted areas as described in section 143(h) of the Code. Rev. Proc. 95–14 is obsolete, except as provided in section 5.02 of this procedure.

Announcement 97–15, page 23. Rev. Proc. 97–10, 1997–2 I.R.B. 59, relating to the change in computing depreciation for retail motor fuels outlets, is corrected.

Announcement 97–16, page 23. Notice 97–9, 1997–2 I.R.B. 35, regarding adoption assistance, is corrected.