Part IV. Items of General Interest

National Office Appeals, (202) 401– 4098 (not a toll-free number).

Foundations Status of Certain Organizations

Announcement 97–53

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: African American Business Council of

Communications Corporation, Duff, TN

Extension of Test of Employment Tax Early Referral Procedures for Appeals

Announcement 97–52

SUMMARY: This document extends the test of the employment tax early referral procedures set forth in Announcement 96–13, 1996–12 I.R.B. 33, for an additional one-year period beginning on May 27, 1997, the date this Announcement is published in the Internal Revenue Bulletin.

FOR FURTHER INFORMATION CONTACT: Thomas Carter Louthan, Director, Office of Dispute Resolution and Specialty Programs, National Office Appeals, (202) 401–4098 (not a toll-free number).

EXTENSION OF TEST OF EMPLOYMENT TAX EARLY REFERRAL PROCEDURES FOR APPEALS

Summary : This Announcement is part of the Internal Revenue Service’s strategy designed to improve employment tax administration for all taxpayers, including those who are small business owners. The purpose of early referral for employment tax issues is to resolve them more expeditiously through simultaneous action by the District and Appeals. Announcement 96–13 describes the method by which a taxpayer requests early referral of one or more unagreed employment tax issues from the District to Appeals. A taxpayer may request early referral of any developed, unagreed employment tax issue, including the application of section 530 of the Revenue Act of 1978, that is under the jurisdiction of the District Director arising from an audit. This document extends the test of the procedure set forth in Announcement 96–13 for an additional one-year period beginning on May 27, 1997, the date this Announcement is published in the Internal Revenue Bulletin. Background : Section 530 of the Revenue Act of 1978 provides businesses with relief from federal employment tax obligations if certain requirements are met. It terminates the business’s, not the worker’s, employment tax liability under Internal Revenue Code Subtitle C (Federal Insurance Contributions Act and Federal Unemployment Tax Act taxes, federal income tax withholding, and

Railroad Retirement Tax Act taxes) and any interest or penalties attributable to the liability for employment taxes (Rev. Proc. 85–18, 1985–1 C.B. 518). Section 530(e)(3) of the Revenue Act of 1978, as amended by the Small Business Job Protection Act of 1996, generally effective after December 31, 1996, clarifies that the first step in any case involving whether the business has the employment tax obligations of an employer with respect to workers is determining whether the business meets the requirements of section 530. If so, the business will not have an employment tax liability with respect to the workers at issue. As a result, IRS examiners will now consider the taxpayer’s eligibility for relief under section 530 of the Revenue Act of 1978 before initiating any examination of the relationship between a business and a worker. The application of section 530 of the Revenue Act of 1978 is considered an appropriate issue for early referral under section 2.02 of Announcement 96–13. Taxpayers that disagree with the District’s determination regarding the application of section 530 of the Revenue Act of 1978 have the option of immediately requesting early referral of the issue from the District to Appeals. Appeals will try to resolve the section 530 issue following the procedures set forth in Announcement 96–13 and Revenue Procedure 96–9, 1996–1 C.B. 575. See section 6 of Announcement 96–13. If the section 530 issue remains unresolved, or if it is determined that the taxpayer is not eligible for relief under section 530, the case will be returned to the District for consideration of the worker classification issue(s). A one-year test of the employment tax early referral procedure concluded on March 18, 1997. During the additional one-year test period, Appeals will try employment tax early referral in more cases so that the program can be further evaluated. Effective Date : This Announcement extends the test of the employment tax early referral procedure set forth in Announcement 96–13 for an additional one-year period beginning May 27, 1997. For further information contact : Thomas Carter Louthan, Director, Office of Dispute Resolution and Specialty Programs,

Niagara County Inc., Niagara Falls, NY Alameda High School Alumni

Association, Inc., Alameda, CA Alaska Firebirds, Inc., Anchorage, AK Alaska Youth Ready for Work, Inc.,

Anchorage, AK Alta District Hospital Foundation

Incorporated, Dinuba, CA Alliance of the Holy Family Inc.,

Hillsborough, CA American Association of Vietnam

Veterans, Inc., Santa Rosa, CA American College of Productivity &

Enterprise, San Francisco, CA Barron Area Educational Foundation

Inc., Barron, WI Bethel Alumni Association of North

America, Inc., Monterey Park, CA Beyond Survival, Irvine, CA B. King Productions Inc., New York,

NY Black Knights Drum Corps, Burbank,

CA Blossom Valley Pony Baseball, San

Jose, CA Blue Ridge Resource Conservation and

Development Council, Jefferson, NC Cumberland Communities

1997–21 I.R.B. 22

Cumberland County Scholarship Fund,

Sherman Group Home Inc., Bakersfield,

CA Silver Cane Foundation, Santa Barbara,

Inc., Burkesville, KY Cypress Creek Community Chorale Inc.,

Spring, TX Dominic J. Bruno Education Trust, West

Roxbury, MA Doulos Ministry Inc., La Mirada, CA Eastern Carolina Orchestra and Chamber

Music Association, Greenville, NC East Texas Hope Center, Longview, TX Fire District No. 7 Services, Newport,

Leo D. Lagasse Society, Los Angeles,

CA Leonard Mendoza Jr. Foundation Inc.,

Commerce, CA Lewis Residential Care Inc., Stockton,

CA Linda Vista Multi-Cultural Fair Inc., San

CA Silver Foxes Theatrical Troupe,

CA Life Saviors Rescue and Recovery

Exchange, Mira Loma, CA Light Evangelical Mission, Bellflower,

Streamwood, IL Siskiyou Child Abuse Prevention

Council, Yreka, CA Temple Community & Economic

Development Corporation, Philadelphia, PA Tiger Aquatics Boosters Club, Stockton,

CA Topdog Wrestling Club, Inc., Sandpoint,

WA Flora Foundation, Kailua Kona, HI Florence Housing Development

Authority, Florence, AL Foothills Audubon Club, Longmont, CO For Children Only, Denver, CO Forest Lake Wavemakers, Inc., Forest

Diego, CA Mayors Committee for a Better

Wildomar, CA Medjugorje Connection Inc., Boise, ID Metropolitan Education Foundation,

New Orleans, LA Mexican American Bar Foundation, Los

Community, Las Vegas, NV Medical Supplies for Zambia Inc.,

ID United Bicolandia Los Angeles, Los

Angeles, CA Valley Air Trust Incorporated,

Lake, MN Fort Collins Wildlife Coalition, Fort

Collins, CO Fort Dix Academy Inc., Morristown, NJ Genesis-A-Sanctuary for the Arts, San

Angeles, CA New Life International Missions to India

Jamestown, CA Valley Oak Soccer Club—VOSC,

Fresno, CA Valley Voice Youth Choir, Kent, WA Veterans Helping Veterans, Los Angeles,

CA Vietnam and the World Foundation Inc.,

Jose, CA George Snively Research Foundation,

Huntingdon Beach, CA Vietnam Community, Amarillo, TX Vietnam Museum in Hawaii, Honolulu,

Odessa, TX Hedges and Highways, Compton, CA Help Resources Group, El Paso, TX Help Services, Kirkland, WA Heritage Theatre Group, Grand Rapids,

MI High Desert Aids Outreach, Victorville,

and to the World Inc., Long Beach, CA New Voice Club of the Valleys, Studio

City, CA New York State Tenents &

HI Vietnam Veterans United for Aid and

Valencia, CA Widowed Persons Service of Inland

CA Highland Park Non Profit Housing

Corp., Highland Park, MI Hillcrest Group Home Inc., Trenton, NJ Holland Turner Foster Family Home,

Round Rock, TX Inner City Action Ministries, Inc., Grand

Island, NY Institute for Environmental Systems and

Neighborhood Coalition Rochester Chapter, Rochester, NY Nipomo Football League, Nipomo, CA Nonprofit Community Network, Seattle,

CA Polemical Success International, Inc.,

Boca Raton, FL Pomona Mission Transitional Shelter,

Assistance, San Jose, CA Who is My Neighbor Foundation,

WA Pikes Peak Childrens Advocates Inc.,

Colorado Springs, CO Pillar Incorporated, Abita Springs, LA Plant Closures Project, San Francisco,

Valley Inc., Oceanside, CA Wildcat Booster Club, Vacaville, CA Wilikina Park, Honolulu, HI William Roberts Memorial Social

Services Foundation, Inc., Chicago, IL Willow Area Seniors Incorporated,

Technologies, Reseda, CA Institute for Transportation and the

Environment, Seattle, WA Institute of Chinese Medicine for

Willow, AK Windmill Media Productions, Los

New York, NY 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.

Immunodeficiency Disorders, Long Beach, CA Institute of Communication for

Understanding, Berkeley, CA Jesus Never Fails Pentacostal Church,

Angeles, CA Wings Club Scholarship Fund, Inc.,

Chicago, IL Jochua House Home for Boys, San

Bernardino, CA John Hazelton Day Center Inc., Viroqua,

Chino, CA Rapid City Teen Center, Rapid City, SD Robert E. Lee Project, Sacramento, CA Robert Ford Memorial Scholarship

Fund, Freeport, NY Roberts Family Foundation, Bainbridge

Island, WA Rocky Mountain CFS Association, Inc.,

WI J-Spar Foundation, Oceanside, CA Jumelage, Inc., Winchester, MA Kanesville, Inc., Council Bluffs, IA Ka Ohana Punana Leo O. Kaua I, Inc.,

Puhi, HI Leap Imagination in Learning, San

Francisco, CA Lees Transitional Housing & Emergency

Aurora, CO SAARC Foundation USA, New York,

NY SCIO District 95 C Scholarships, Inc.,

Scio, OR Seneca Hill Manor Inc., Oswego, NY Shakan Group Homes, South Bend, IN Share Christmas, Elyria, OH SHDC No. 2 Inc., Honolulu, HI

Shelter, Los Angeles, CA

23 1997–21 I.R.B.