Part IV. Items of General Interest

Oxford Recovery Club of Washington

Inc., Silver Spring, MD Peers Unlimited Inc., Columbus, OH Project Lift Incorporated, Coronado, CA Project Tiny Tim Fund, Spokane, WA PTA Washington—Glenwood

Elementary, Tacoma, WA PTA Washington—Harmony Elementary

Foundations Status of Certain Organizations

Announcement 97–58

Ella Mae Smith Foundation, Chicago, IL Environomic Research Institute Inc.,

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: Aberdeen Area Tribal Chairmans Health

Miami, FL Evelyn Pacheco Scholarship Fund Inc.,

Raynham, MA Family Defense Law Project, Inc., New

MO Jera Foundation, Minneapolis, MN Joy Kare Inc., Central Islip, NY Little Italy Lodge OSIA 2286

Foundation Inc., Baltimore, MD Long Bridge Ordinary Foundation,

York, NY Farms for Life Corporation, Amherst,

VA Fortress Health Care Systems, Inc.,

Clinton, MD Friends of Rachel Carson National

Wildlife Refuge, Saco, ME Future Considerations USA, Falmouth,

ME Gaylord Area Junior Golf Association

PTA 3-6-11, Tacoma, WA Rainbow Theatre, Inc., Stamford, CT Soldier Ministries, Inc., Springville, AL Students Dictionary Foundation Inc.,

Bloomington, IL Sunrise of Tennessee, Inc., Nashville,

Inc., Gaylord, MI Goodridge Enterprise Center Inc., York,

PA Human Services Inc., Jackson Heights,

TN Upstate Prison Ministries, Inc.,

WI Your Family and Mine Foundation,

Pottersville, NY Wisconsin Visual Arts Ltd., Milwaukee,

NY Infinite Sun Recycling, Kansas City,

Board, Aberdeen, SD America’s Child, Cranston, RI Andhra Adventists Association,

Hyattsville, MD Association of Black Automotive

Employees Inc., Detroit, MI Associates of Chicago Urban Day

Bena, VA Los Angeles Police Equestrian Fund,

Los Angeles, CA Lost Mountain Center for the Guitar,

School, Chicago, IL Athletic Booster Club of Malibu High

Carlsborg, WA Louise Enrichment Group Home, Inc.,

Phoenix, AZ 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.

Requirements Respecting the Adoption of Change of Accounting Method; Extensions of Time To Make Elections; Correction

Announcement 97–59

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to temporary regulations.

Summary: This document contains corrections to the temporary regulations (T.D. 8719 [1997–23 I.R.B. 4]) which were published in the Federal Register for Thursday, May 15, 1997 (62 FR 26740). The regulations relate to the procedure for requesting a change in accounting method and the standards for granting anextension of time to request a change in accounting method. The regulations provide for a longer period

School, Malibu, CA Attorney Access, Inc., Buffalo, NY Baldwin Parents in Partnership for

School Age Child Care, Baldwin, NY Cat Tails, Inc., Lebanon, MO Christian Oasis Inc., Pineville, LA Christian Renewal Inc., Bozeman, MT Christian Works Incorporated, Mission

Louise, TX Love Inc. of South Sacramento County,

Elk Grove, CA Lowcountry Releaf Inc., Charleston, SC Lutheran Young Adults of Texas, Austin,

TX Maine for Me Scholarships, Bangor, ME Moses Lake Alano Club Foundation,

Moses Lake, WA Mother Lode Ombudsman, Inc., Sonora,

Hills, CA Church of Jesus Christ the Divine,

CA Motion Dance Troupe, Charlotte, NC Mountain Recovery Home for Women,

Crestline, CA Mountains Education Program, Pacific

Lebanon, IL Ciudad De Los Ninos Orphans

Outreach, Seattle, WA Clubhouse A Childrens Museum,

Tarzana, CA College Park Community Watch,

Raleigh, NC Community Alliance Rehabilitation

Palisades, CA Mount Hamilton Athletic League, San

Services, Omaha, NE Colorado Animal Refuge Inc., Calhan,

Jose, CA Northwest Environmental Protection

Association, Seattle, WA Northwest Viking Softball Boosters of

Guilford County North Carolina, Greensboro, NC 100th Street Concerts Association Incorporated, New York, NY Owen Frost Ministries, Nyssa, OR

CO Contemplative Medical Center,

Incorporated, Bethlehem, CT Design News Engineering Education

Foundation, Newton, MA

13 1997–24 I.R.B.

of time for filing an application for change in accounting method with the Commissioner.

EFFECTIVE DATE: May 15, 1997.

FOR FURTHER INFORMATION CONTACT: Cheryl L. Oseekey at (202) 622–4970 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The temporary regulations that are the subject of this correction are under section 446 of the Internal Revenue Code.

Need for Correction

As published, the temporary regulations contain two errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the temporary regulations which are the subject of FR Doc. 97–12514 is corrected as follows:

§ 1.446–1T [Corrected]

Paragraph 1. On page 26741, column 1, § 1.446–1T, paragraph (e)(3)(i)(B) is corrected to read as follows:

- - - -

(e) - * *

(3) - * *

(i) - * *

(B) For any form 3115 filed on or after May 15, 1997, to secure the Commissioner’s consent to a taxpayer’s change in method of accounting the taxpayer must file the Form 3115 with the Commissioner during the taxable year in which the taxpayer desires to make the change in method of accounting.

- - - -

§ 601.204T [Corrected]

Par. 2. On page 26741, column 2,

§ 601.204T, paragraph (b)(2) is corrected by removing the last sentence.

Dale D. Goode, Federal Register Liaison Officer Ass’t Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on May 23, 1997, 8:45 a.m., and published in the issue of the Federal Register for May 27, 1997, 62 F.R. 28630)

Telephone Numbers on Substitute Statements to Recipients—Forms W–2G, 1098, and 1099

Announcement 97–60

The 1997 Instructions for Forms 1099, 1098, 5498, and W–2G indicate that payors should include on statements to recipients the telephone number of a person to contact. On the official Internal Revenue Service forms, this number is included in the filer name and address area on statements to recipients. However, on substitute forms, payors are permitted to include the telephone number in any conspicuous place on the statements.

1997–24 I.R.B. 14