Part IV. Items of General Interest

Conservation-Related Ecological Research Inc., Provo, UT Los Angeles County Bilingual Directors

Foundations Status of Certain Organizations

Announcement 97–56

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: Arnold High School Parent Student

Drug Abuse Resistance Education

Fredericksburg, TX Freedom Dental International, Inc.,

Grand Junction, CO Fremont Education Foundation,

Colorado Association of D A R E Officers, Denver, CO Drugs Dont Work Inc., St. Petersburg,

FL Duckett Institute of Global Scientific

International Institute for

Association Inc., Downey, CA Los Angeles County Victim Offender

Reconciliation Program Inc., Pasadena, CA Momemtum for AIDS Priorities, Inc.,

Planning, Inc., New York, NY Embrace Ministries for Romania,

Columbia, SC Englewood Lions Foundation,

Englewood, CO Esperanza Housing and Community

Boston, MA Montana Institute of Family Therapy

Development Corporation, Solana Beach, CA Everglades Restoration Movement Inc.,

Inc., Bozeman, MT Morningstar Foundation, Inc., Lagrange,

GA Northern Nevada Mathematics Council,

Reno, NV Northshore Shoreline Civic Theater,

Pompano Beach, FL Excellence in Teaching Scholarship,

Pittsburgh, PA Foundation of the National Bar

Association Women Lawyers Division, Gulph Mills, PA Four Corners Recycling, Farmington,

NM Four Winds Center, Albuquerque, NM Fredericksburg Music Club Inc.,

Bothell, WA North Slope Education Foundation Inc.,

Barrow, AK Northwest Center for the Arts,

Marysville, WA Operation Kinder, San Francisco, CA Oregon Loggers Training Association,

Eugene, OR Organization of Afghan Professionals,

Stanwood, WA Northwest Christian Writers Association,

Association, Arnold, CA Artbeat Inc., Ashland, OR Arthur Rex Incorporated, Chicago, IL Asian Youth Center, San Francisco, CA Association France Californie, Inc., Los

Fremont, CA Fremont Stage 1, Fremont, CA Fresh Beginnings Child Development

Center Bankruptcy, San Fernando, CA Friends and Faculty of Ingram Tom

Angeles, CA Boychoir of Ann Arbor, Chelsea, MI Bravi 9 Inc., Irvine, CA Brazosport Center Stages Inc., Lake

Jackson, TX Breakfast Group, Seattle, WA Bright Moments Music Lovers Club,

Association, Aberdeen, WA Greater New York Vietamese American

Community Association, Inc., New York, NY Great Expectations, Inc., Grover Beach,

Corporation, Dallas, TX Springville School Parent-Teacher

Alexandria, VA Out of Sight Ministries, Seattle, WA Over Seas Missions, Collinsville, IL Proforum Inc., Takoma Park, MD Project Enable, San Francisco, CA Romanian Atheneum International

Foundation, Inc., New York, NY Romanian International Foundation Ltd.,

Brooklyn, NY Roseland Homes Resident Management

Moore High School, Ingram, TX Grays Harbor College Choker Club

Organization, Springville, AL Stanford Chaparral Publishing Support

Inc., Oakland, CA Central Health Initiative Inc., Mt.

Pleasant, MI Central Idaho Interpretive Museum,

McCall, ID Central Valley Path Program, Stockton,

CA Great Lakes Environmental Network,

Inc., East Lansing, MI Green Country Enterprises for the Blind

Inc., Tulsa, OK Hospice of Central Texas, Inc., San

Trust, Providence, RI Starlight Foundation, Redmond, WA Stewarts Care Home Inc., Memphis, TN St. John Foundation, Los Angeles, CA Stop the Oilport & Pipelines, Camano

CA Chagrin Athletic Association, Chagrin

Falls, OH Challenger Network of Houston,

Island, WA St. Pauls Community Initiatives Inc.,

Houston, TX Challengers Athletics, Inc., Las Vegas,

Marcos, TX Hospice of Pontotoc Inc., Ada, OK Hospitality House of Oklahoma, Inc.,

Paterson, NJ Stradivari Society, Chicago, IL Touch Romania Inc., San Francisco, CA Triple L. Group Homes, Ramona, CA Tulare Western Music Boosters, Tulare,

CA Turk Street Apartments Inc., San

NV Children and Parents Support—C.A.P.S.

McAlester, OK House of Hope Group Home and Youth

Services, Stockton, CA International Consortium of Knowledge

Services of Texas, Austin, TX Chinese Christian Fellowship, Irvine,

Workers, Boulder, CO International Deafness Outreach, Inc.,

Rochester, NY International Development Exchange,

Francisco, CA Twelfth District Quota International

CA Chitrahar Foundation, Chicago, IL Choose To Win, Madera, CA Dreamer Ministries, Plano, TX Dripping Springs ISD Educational

Charitable and Educational Foundation, Oakland, CA Wladyslaw Poniecki Charitable

Foundation, El Cerrito, CA

Foundation, Dripping Springs, TX

Austin, TX International Friends Committee, Lubec,

ME

17 1997–23 I.R.B.

Wolfe Street Development Company,

(1099–LTC, 1099–MSA, and 5498– MSA). The presentation will also include changes to other forms, test files, correction and replacement files, Combined Federal State Filing, and Backup Withholding and Penalties as they relate to information returns. A representative of the Social Security Administration will open the afternoon session and discuss magnetic media reporting and electronic filing specifications of Forms W–2/W–3.

Following is a schedule of seminar sites and dates, as well as the telephone numbers of the Internal Revenue Service office closest to the sites. Please contact the appropriate office after July 11 for the exact location and times. The agenda for the day has also been included for your convenience.

Baltimore, MD Works in New Directions Inc., Los

Angeles, CA Workstation Inc. A Permanent In-Home

Employment Agency for the Disabled Individual, San Jose, CA World Flag Alliance, Lynnwood, WA

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.

IRS/SSA INFORMATION REPORTING SEMINARS

Announcement 97–57

Representatives from the Martinsburg Computing Center, Information Returns Branch, will conduct seminars in 24 cities during the months of August and September. The seminar format will be geared toward magnetic media/electronic filers. They will cover magnetic media changes for TY97, and detailed information will be provided on the changes to the record layout as a result of the three new forms required for filing this year

Internal Revenue Service Martinsburg Computing Center Information Reporting Seminar Schedule 1997

Atlanta, GA September 09 404/331–3808 Baltimore, MD August 05 410/962–2402 Boise, ID August 28 208/334–9153 x3 Boston, MA September 23 617/565–4325 Chicago, IL August 19 312/886–1572 Columbus, OH September 25 513/684–2828 Denver, CO August 28 303/446–1662 Indianapolis, IN August 21 317/226–7650 Jacksonville, FL September 18 904/232–2514 Little Rock, AR August 28 405/297–4125 Los Angeles, CA September 18 213/894–4574 Minneapolis, MN September 16 612/290–3320 Nashville, TN September 11 615/736–2280 New Orleans, LA September 16 504/558–3011 New York, NY September 11 212/436–1023 Oklahoma City, OK August 26 405/297–4125 Omaha, NE August 26 402/221–4018 Philadelphia, PA September 09 215/597–0512 Phoenix, AZ September 09 602/207–8618 Portland, OR August 26 503/326–6565 Richmond, VA September 25 804/771–8048 Rochester, NY September 23 716/686–4777 San Antonio, TX September 11 512/499–5439 San Francisco, CA September 16 510/637–2482

AGENDA

MORNING SESSION AFTERNOON SESSION IRS/MARTINSBURG COMPUTING CENTER SOCIAL SECURITY ADMINISTRATION

9:00a Welcome Magnetic Media and Electronic Filing of Forms 1099, 1098, 5498, and W–2G

10:45a Break 11:00a Backup Withholding and Penalties 12:00p Lunch

ATTENTION PAPER FILERS:

1:00p Form W–2 Magnetic Media reporting and electronic filing specifications

The 1099/W–2 sessions are geared toward the magnetic media/electronic filer, and attendees should expect presentations to highlight that filing only. No tax law representatives will be present to answer questions.

1997–23 I.R.B. 18