Part IV. Items of General Interest

Oregon Area General Service Assembly

of AA, Bend, OR Parent Teacher Student Organization of

Mountain View Elementary School, Shelton, WA Rose Marie Wameling Ministries, Inc.,

Foundations Status of Certain Organizations

Announcement 97–62

Columbia River Institute, Portland, OR Columbia Valley Gardens PTA, Tacoma,

Tulsa, OK Rotary Club of Carbondale, Carbondale,

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: Academy of Sacred Music, Washington,

WA Columbia Youth Soccer Association,

Inc., Lake City, FL Columbus Grove Gift Corporation,

Brooklyn, NY Friends of Blanches Park, San

Francisco, CA Friends of Brown Band, Inc., New York,

Tucson, AZ Common Ground, Charlotte, NC Common Ground Ministries,

Waxahachie, TX Commonwealth of Independent States

IL Rotary Club of Central Marin

Foundation, Ross, CA Rotary Foundation of Lake Forest,

American Alliance, Inc., Highland Park, IL Esther Ministries Eternally Settled

Through Honoring Every Righteous, Philadelphia, PA Forum for a Common Agenda, Reno,

Irvine, CA Santas Cause, Oak View, CA Shelter Institute of America, Springfield,

IL Special Activities Unit for the Aged,

Columbus, OH Strongsville High School Swim Team

NV Friends for Excellence in Education,

Mendocino, CA Friends of Albuquerque Gymnastics,

Albuquerque, NM Friends of Al Pi Darko Charitable Trust,

Boosters, Strongsville, OH Student Parent Support Services Corp.,

Schenevus, NY United Dyslexia Association, Elko, NV University City Development Corp.,

DC American International Health Alliance,

Detroit, MI Veterans Care Project of Calif., Inc.,

Grand Terrace, CA Vinita Senior Citizens Center, Vinita,

Inc., Washington, DC Apalachee Bay Volunteer Fire

OK Visions for Youth, Santa Rosa, CA Vista Educational Media, Redondo

Department, Inc., Crawfordville, FL Arts and Crafts Guild of Macon County,

NY Friends of Mental Health, El Centro,

CA Friends of Petrified Sea Gardens,

Inc., Lafayette, TN Asociacion De Vecinos Para Servicios

Beach, CA Western North Carolina Sports Inc.,

Asheville, NC West Lane Baseball Association,

Para Socorro T.U., El Paso, TX Atlanta Area Deming Study Group Inc.,

Chamblee, GA Catholic Faith Alive Inc., Silver Spring,

Saratoga Springs, NY House of Prayer Ministries Inc., Lake

Physiology, Inc., Cambridge, MA International Sisterhood, Los Angeles,

MD Clean Florida Keys Inc., Key West, FL Cross of Christ Ministries Inc., Tulsa,

Placid, FL Housing and Services, Bangor, ME International Institute of Molecular

CA Lincoln-Woodstock Housing

OK Belmont Rotary Senior Housing

Florence, OR 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.

Program, Inc., Belmont, CA Better Living All Concerned, Los

Angeles, CA Brisbane Educational Support Team,

Brisbane, CA Calabasas Residential Treatment Center,

Opportunities, Inc., N. Woodstock, NH Maclaren Foundation, Marblehead, MA Majority Peoples Fund, New York, NY Malta Human Services Foundation, New

York, NY Mariachi O, Alhambra, CA North Side Family Center, St. Louis,

West Hills, CA Central Health Initiative Inc., Mt.

Pleasant, MI Colorado Consortium for Experiential

MO Ocean-Five Cities Swimming Pool

Foundation, Oceano, CA

Education, Greeley, CO

June 23, 1997 34 1997–25 I.R.B.