Part IV. Items — Internal Revenue Bulletin 1997-16

WA Greek Folklore Dance Company,

Foundations Status of Certain Organizations

Announcement 97–39

Center for the Support & Protection of

Indian Religious & Indigenous (Center for the Spirit), Oakland, CA Charles Thaxton, Konos Connection,

Great Basin Nature Interpreters, Reno,

NV Greater Redmond Foundation, Seattle,

Fremont, CA Gunther Klaus African Foundation, Los

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: Absecon Police Athletic League Pal,

Ramona, CA Children Loving Others With Needs,

California, San Francisco, CA Conejo Open Alternative School

Spring Valley, CA Childrens Literacy Corporation of

America, Inc., Portland, OR Childrens Services of Central California,

Fresno, CA Chitman Education and Research Fund,

Angeles, CA Guye Peak Alpine Foundation, Issaquah,

WA Hendersonville Friends of Chamber

Music, Hendersonville, NC Jewel Baker Education Foundation,

Inc., San Diego, CA Christian Airline Personnel Missionary

Berkeley, CA Jus County Cloggers of San Jose,

Sunnyvale, CA Kahala Foundation, Honolulu, HI Kappa Alpha of Theta Tau Theta

Outreach, Everett, WA Christians Neighbors Network, Menlo

Park, CA CHS Properties I, Pasadena, CA Coalition for Kids, Inc., Grants Pass,

OR Coalition for the Creative Arts,

CA Kings Court Play RS, Inc., San

Berkeley, CA Clergy Wellness Program, Hood River,

OR Committee To Aid Ukraine of Northern

Sorority, Inc., Visalia, CA Kapuna Foundation, Wailuku, HI Kathleen A Toon Ministries, Hesperia,

Francisco, CA Klamath Siskiyou Coalition, Cave

Absecon, NJ African-American Adventure, Inc.,

Junction, OR Knix Swim Club, Eagle River, AK Korean American Children & Youths

Laredo, TX Leonia Education Association

Scholarship Corp., Inc., Leonia, NJ Miami Killian Senior High School Band

Hyattsville, MD Ageless Wisdom Seminary, Scottsdale,

Choir, Irvine, CA Lake Region Basketball Officials

AZ Alyce Bartholomew Childrens Museum,

Taskforce, Newbury Park, CA Consumer Advocates for Legal Justice,

West Hills, CA Cook Inlet Vigil, Homer, AK Cooley S Landing Center Incorporated,

East Palo Alto, CA Copper Mountain Foundation, Cordova,

AK Create the Magic of Giving Foundation,

Association, Lakeland, FL Lamar County Literacy Council, Inc.,

Paris, TX Laredo Independent School District,

Laporte, IN Amethyst Foundation Judi Laws,

Philadelphia, PA Amoco Dealers & Jobbers for Kids,

Patrons, Incorporated, Miami, FL Michigan Wrestling Federation, Clinton

Inc., Clearwater, FL Anderson Art Association, Anderson, SC Anderson Community Aquatics Club,

Inc., Anderson, IN Anderson Urban League, Anderson, SC Arts and Humanities Council of Pickens

Redondo Beach, CA Delphi Academy, Nicasio, CA Delta Rebels Manteca Youth Football,

Inc., Mission, KS National Transplant Action, Inc.,

Manteca, CA Destiny Bound Corporation, Santa

Twp., MI Mid America Games for the Disabled,

Washington, DC New Group Theatre Troupe, El Paso,

TX North Texas State Soccer Association

Desoto, Desoto, TX Northwest Indiana Excellence in Theatre

County, Incorporated, Reform, AL California Earthquake Legacy, San

Francisco, CA California Foundation for the Blind, San

Francisco, CA Camera Arts Foundation, Santa Ana, CA Camp Rainbow, Encino, CA C and D for Youth, Inc., Stockton, CA Castro Valley Group Home, Castro

Barbara, CA Dots for Tots, Inc., Tigard, OR Earth Children, San Diego, CA East Honolulu Girls Softball Amateur

Softball Association Jr Olympics, Honolulu, HI Educational Theatre for Higher Inner

Bonita Springs, FL Exodus Foundation, Las Vegas, NV Gambling Problems Information, Inc.,

San Jose, CA Garmons Group Home, Stockton, CA Gentle Shepard Ministries, Inc., North

Hollywood, CA Glea Foundation, Honolulu, HI Global Relief and Childrens Services,

Consciousness, Santa Rosa, CA Eighty First Avenue Softball Club,

Mercer Island, WA Everglades Equestrian Society, Inc.,

Philadelphia, PA Parents on the Move, Inc., Irwinton, GA Peninsula Scholarship

Foundation, Inc., Hammond, IN Organization of Positive Youth, Inc.,

and Env. Health Res., Inc., Solomons, MD

Valley, CA CDF Museum Foundation, Ione, CA Center for Constitutional Issues in

Technology, Los Altos, CA Center for Creative Education, Seattle,

Foundation-Reach, Yorktown, VA Pennsylvania Babe Ruth Leagues, Inc.,

Greentown, PA Plan II Students Association, Austin, TX Ramazzini Institute for Occupational

WA Center for Creative Work, Inc., San

Olympia, WA

Francisco, CA

27 1997–16 I.R.B.

tions (T.D. 8677[1996–30 I.R.B. 7]) which were published in the Federal Register on Thursday, June 27, 1996 (61 FR 33321). The final and temporary regulations relate to the deductions and losses of members and also to the carryover and carryback of losses to consolidated and separate return years and to the built-in deduction rules.

EFFECTIVE DATE: June 27, 1996.

FOR FURTHER INFORMATION CONTACT: Diana Fulton at (202) 622–7550 (not a toll-free number).

SUPPLEMENTARY INFORMATION

Background

The final and temporary regulations that are the subject of this correction are under section 1502 of the Internal Revenue Code.

Need for Correction

As published, the final and temporary regulations contain an error which may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final and temporary regulations [T.D. 8677] which are the subject of FR Doc. 96–15823 is corrected as follows:

§ 1.1502–13 [Corrected]

On page 33323, the twentieth entry in the table is corrected to read as follows:

Affected section Remove Add

- - - 1.1502–13(h)(2), 1.1502– 1.1502–22T

Example 2(b) 22(c)

Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on March 14, 1997, 8:45 a.m., and published in the issue of the Federal Register for March 17, 1997, 62 F.R. 12541)

Reading Fleming Middle School PTO,

Flemington, NJ Ress of Puerto Rico, Inc., San Juan, PR RSD Foundation, Houston, TX Safety First Foundation, Inc., Tucker,

GA Salvageable Consumable Recyclable

Arts Parts, Houston, TX Science Alliance for Valuing the

Environment, Inc., Sylvania, OH Second Mile, Austin, TX Theatre of Dare, Nags Head, NC Tom Martino Help Center Foundation,

Littleton, CO Troup Band Booster Club, Troup, TX Troy Area Gators, Troy, MI Union County Housing Asst. Corp,

Union, NJ Vox Theatre Company, Philadelphia, PA

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.

Credit for Employer Social Security Taxes Paid on Employee Tips; Correction

Announcement 97–40

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to the removal of temporary regulations.

SUMMARY: This document contains a correction to the removal of temporary regulations (T.D. 8699[1997–6 I.R.B. 4]) which were published in the Federal Register on Friday, December 20, 1996 (61 FR 67212). That publication removes the temporary regulations pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments.

EFFECTIVE DATE: December 20, 1996.

FOR FURTHER INFORMATION CONTACT: Jean M. Casey, (202) 622–6060 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The removal of temporary regulations that is subject to this correction is under section 45B of the Internal Revenue Code.

Need for Correction

As published, the removal of temporary regulations (T.D. 8699) contains an error which may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the removal of temporary regulations (T.D. 8699) which is the subject of FR Doc. 96–32249 is corrected as follows: On page 67212, column 3, in the heading, the RIN ‘‘RIN 1545–AS19’’ is corrected to read ‘‘RIN 1545–AV06’’.

Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on March 11, 1997, 8:45 a.m., and published in the issue of the Federal Register for March 12, 1997, 62 F.R. 11324)

Consolidated Returns—Limitations on the Use of Certain Losses and Deductions; Correction

Announcement 97–41

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

SUMMARY: This document contains a correction to final and temporary regula

1997–16 I.R.B. 28