Part IV. Items of General Interest

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

Announcement 97–54

The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are 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 June 2, 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.

Loving Spirit Foundation, Inc.

Tampa, FL

Senior Outreach Alcoholism Program Columbus, OH

The Special Wish Foundation

Littleton, CO

Foundations Status of Certain Organizations

Announcement 97–55

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: American Home Health Hospice, Inc.,

Patchogue, NY Education Plus Inc., Acworth, GA Elders New Life Center, Spokane, WA

Forth Smith Soccer Association, Fort

Inc., Fort Wayne, IN Home of Hope Inc., Phoenix, AZ Home Run Foundation, New York, NY Homesick, Fort Worth, TX Honolulu Community Services Center

Smith, AR Foundation for Anglican Christian

Tradition, Wynnewood, PA Foundation for Leningrad Blockade

Survivors, Inc., Boston, MA Foundation for the Benefit of Disabled

Persons Common Insurance Trust, New York, NY Foundation for Women & Children With

Aids, Houston, TX Foundation of Oak Ridge, Inc., Santa

Ana, CA Foundation of the Archeological Record

Inc., New York, NY Georgetown County Community

Relations Council, Georgetown, SC Gettysburg Ball Association Inc.,

Gettysburg, OH Global Education Research Center, Inc.,

Atlanta, GA Go Camping America Committee Inc.,

Vienna, VA Homeless Institute Services, Oklahoma

City, OK Homeless Task Force of Fort Wayne,

Santa Ana, CA American Society To Support

International Students, Harvard, IL Ample Opportunity, Inc., Portland, OR Animal Welfare Clearinghouse and

Network Organization, Inc., San Rafael, CA Arcola Mills Historic Foundation, Lake

Elmo, MN Arctic Top Dogs A Youth Organization,

Community, Houston, TX Institute of Optimal Nutrition, Davis,

Inc., Honolulu, HI Hope-Four-You-Two-Inc., Citrus

Heights, CA Hope Homes, Inc., Jacksonville, TX Hope Inc., Springville, CA Institute of Healthy Families and

Kotzebue, AK Armenian Folkloric Ensemble, Los

CA Instituto Paz en Las Americas Inc.,

Angeles, CA Armenian Theological Society,

Glendale, CA Booker T. Washington Debate Parents

Association, Tulsa, OK Bootstraps of America, Inc., Anchorage,

Silver City, NM Intercare, San Diego, CA Interfaith AIDS Project, Inc., Reading,

MA International Association for the

AK Carson Detoxification Center Inc.,

Carson City, NV Cascade Colorado Park Association,

Inc., Cascade, CO Cass County Child Protective Service

Exchange of Charitable Giving, Woodland Hills, CA International Care, Inc., Kentwood, MI Junior Service & Welfare League,

Plainview, TX Kauai BMX Parents Organization,

Board, Atlanta, TX Cathedral Church of God in Christ

Comm. Development Corp., Cleveland, OH Center for Civilian Internee Rights, Inc.,

Lawai, HI Keep Clay Beautiful Inc., Green Cove

Springs, FL Keepers of the Circle, Inc., Albany, NY Llano County Memorial Hospital

Foundation, Inc., Llano, TX Logo Foundation Inc., New York, NY Lone Star Jenkins EMS, Lone Star, TX Long Beach Youth Development Center,

Miami Beach, FL Down Syndrome Publications, Inc.,

Long Beach, CA

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Los Angeles Area Assistance and

South Placer Transportation

Development Corporation, Santa Monica, CA Los Angeles De La Biblioteca Del

Skyfire Showchoir, Sparks, NV Smith College Class of 1987, West

Management Association, Roseville, CA South Thurston United Friends

Rochester-Grand Mound Food Bank, Rochester, WA Southwest Louisiana Alliance for the

Condado De Sonoma Incorporated, Healdsburg, CA Los Angeles Drama Critics Circle, West

Newton, MA Snuffys Clown Alley, Laguna Hills, CA Software for Success Inc., Chicago, IL Son NGOC Thanh Foundation, Seattle,

WA Sound Home and Hospice Foundation,

Olympia, WA Sound Vocational Alternatives, Valdex,

Mentally Ill, Lake Charles, LA Special Ministries Outreach

Hollywood, CA Minority Task Force on AIDS Housing

Development Fund Company Inc., New York, NY Misfits Ensemble, Las Vegas, NV Mission Bay Historical Society, San

Diego, CA MMMBC Development Corporation

Inc., Omaha, NE Normandie Non-Profit Housing Inc.,

Los Angeles, CA North Bay Affordables Inc., Sonoma,

CA Northern California Implant Surgeons

Association, Inc., Sacramento, CA One World Celebrations, Seattle, WA Ontario High School Jaguar Booster

Association, Wheelersburg, OH Southern Oregon Home Services for

AK Sources of Korean Tradition

Compilation Committee, Honolulu, HI South Bay Hospice Project, Inc.,

Coordinaters, Inc., Amity, AR Spirit of 76 Inc., New Braunfels, TX Torrey Pines Cancer & AIDS Research

Institute, San Diego, CA Total Youth Homes, Fair Oaks, CA

Redondo Beach, CA Southeast Just Intonation Center, Inc.,

Gainesville, FL Southern California Society for

Gastrointestinal Endoscopy, Los Angeles, CA Southern Childrens Rights Advocacy

Council, Inc., Raleigh, NC Southern Ohio Community Concert

Bingo Board, Ontario, CA Potters House, New York, NY Prayer Faith Workshops, Aloha, OR Principled Economics Institute,

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.

Berkeley, CA Rocky Mountain Pow Wow Association,

Christian Scientists, Medford, OR Southern West Virginia Regional Health

Council, Inc., Bluefield, WV South Eugene High School Golf Club,

Inc., Eugene, OR

Arvada, CO

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