Part IV. Items of General Interest

Corporation, Plano, TX Northwest Area Health Education

Foundations Status of Certain Organizations

Announcement 97–63

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: Alternative Lifestyle Scholarship

Child Development and Training

Galveston, TX Grand Rapids Scottish Society, Grand

Rapids, MI Greater Morris County Junior School

Centers of Virginia, Inc., Virginia Beach, VA Coalition Against Substance Abuse for

Jefferson Cocasa, Inc., Madison, IN Colorado Aquarium Inc., Denver, CO Community Service Corporation,

North Texas Child Nutrition

Incorporated, Portage, IN Ohana Group, Highland Park, MI Oklahoma Youth Unlimited

Center, Charlottesville, VA Northwest Indiana World Trade Council,

Washington, DC Compassionate Ministries Inc., Tulsa,

OK Coral Springs City Centre Inc., Coral

Incorporated, Tulsa, OK Orange Youth Baseball, Orange, TX Pacific Rim Media Company, Honolulu,

HI Parents & Friends for Better Education,

Springs, FL Creative Housing Resources Inc.,

Berkley, MI Demand-Side Management Training

Institute, Bala Cynwyd, PA Free Flyght Gym Comet Gymnastics,

Inc., Houma, LA Parents as Partners in Education, Inc.,

Club, Bossier City, LA Partnership for the Saginaw Bay

Commerce City, CO Friends & Family Inc., Washington, MI Friends of the American Pilgram

Chorus, Los Angeles, CA Friends of the Cape Canaveral Library,

Pueblo, CO Parkway High School Baseball Dugout

Activity Center, Pittsburgh, PA Pottsburg Park Resident Management

Inc., Cape Canaveral, FL Friends of the College Park Airport,

Watershed, University Center, MI Pawnee Express Club, Pawnee, OK Pennsylvania Scouters Museum &

Inc., College Park, MD Galveston Central Little League,

Corporation, Inc., Jacksonville, FL Precious Children Child Care Center,

Inc., Columbia, SC Project Win-Winning in Neighborhoods,

Organization, Inc., Los Angeles, CA American Association for the Advance

of Atheism, Inc., San Diego, CA American Association of Center Cancer

Coaches Association, Inc., Dover, NJ Greensboro Childrens Museum,

Inc., Athens, GA Public Park and Recreation Board of

Limestone County, Athen, AL Safe Toys for Kids Foundation,

Edmond, OK Sarasota Heart Foundation Inc.,

Registries, Inc., Santa Barbara, CA American Educational Development

Greensboro, NC Guatemalan-Maya Center Inc., Lake

Agency, Oakland, CA American Homeowners Resource

Center, San Juan Capistrano, CA American Therapeutic Recreation,

Worth, FL Harrison County Historic Preservation,

Hattiesburg, MS Anaktuvuk Pass Health Corporation,

Inc., Marshall, TX Hollywood & Vine Recovery Center,

Sarasota, FL Save Historic Palatka Inc., Palatka, FL School Clothes Make a Difference, Inc.,

Orlando, FL Spirit of Carver Chorale, Houston, TX Tag Tenn, Nashville, TN Tejano Center for Community Concerns,

Inc., Houston, TX UBW Inc., New York, NY United Til Coalition of Harlem Inc.,

Anaktuvuk Pass, AK Angelica Group Homes Thomas &

Williams Foundation, La Verne, CA Animal Support Foundation of Lewis

Inc., Los Angeles, CA Horizons Repertory Theatre Inc., Miami,

FL Hotba Fire Safety House Project, Waco,

TX Housing Our People Inc., Washington,

New York, NY Upshur County Senior Citizens Board of

County, Winlock, WA Another Helping Hand, Los Angeles,

DC Industries for the Blind and Visually

CA Barrow-Civic Theatre Foundation,

Directors, Inc., Gilmer, TX Utah Vascular Access Network-UVAN,

Salt Lake City, UT Utica Kiwanis Michael Monicatti

Pittsburgh, PA Bedford Historical Foundation Inc.,

Impaired Payne George, Delhi, LA International Catacomb Society, Inc.,

Bedford, TX Boyertown Wrestling Demons,

Boyertown, PA Breakfast Optimist Club of Dundalk

Boston, MA Islandview Village Development

Scholarship Foundation, Clinton Twp, MI Val Harrop Foundation, Houston, TX Venue Theatre Collective Inc., St.

Petersburg, FL Veterans Workshop of Texas Inc.,

Foundation, Inc., Dundalk, MD Broken Heart Ministries, Newport, TN CAPRA Inc., Charlottesville, VA Catoctin Foundation, Waterford, VA Central Florida Alliance of the SE

Consortium Minorities Engineering, Merritt Island, FL Central Pecos Valley Jim Wilson

Corporation, Detroit, MI Joy of Downs Camp Many Stars,

Spanish Fork, UT Kelly Memorial Geriatric Transporation,

Counseling Center, Ann Arbor, MI Neighborhood Leadership Council,

Jacksonvile, FL North Alabama Disabilities Coalition,

Huntsville, AL

Inc., Kerrville, TX Koinonia Ministries and Christian

Dallas, TX Victims of Hurting Childhood Inc.,

Portland, TN Volusia County Cooperative Health

Group, Inc., Daytona Beach, FL

Crusade, Inc., Hope, NM

June 30, 1997 8 1997–26 I.R.B.

Washington County Child Development

Corporation, Hudson Falls, NY Wee-Do-Care Inc., Marks, MS Wellington Kiwanis Foundation Inc.,

Wellington, FL Wellington Senior Citizens Bus

Association, Inc., Wellington, OH Western Colorado Early Childhood

Educators, Inc., Grand Junction, CO Youthbuild-Dekalb Inc., Decatur, GA

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.

Clarification of 1997 Form W–2 Instructions for Reporting Employer-Provided Adoption Benefits

Announcement 97–64

This announcement is to clarify the instructions for reporting the 1997 employer-provided adoption benefits under code T in box 13 of Form W–2.

Report the total amount paid or reimbursed by an employer for qualified adoption expenses furnished to an employee under an adoption assistance pro

gram. Also include adoption benefits paid or reimbursed from the pre-tax contributions made by the employee to a section 125 (cafeteria) plan. However, do not include adoption benefits forfeited from a section 125 (cafeteria) plan.

Report in box 13 the total benefits paid or reimbursed, including any in excess of the $5,000 or $6,000 exclusion.

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

Announcement 97–65

The name of an organization that no longer qualifies as an organization described in section 170(c)(2) of the Internal Revenue Code of 1986 is 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 30, 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. Christian Home Endowment Foundation,

Wilmington, DE

Correction to Announcement 97–54

Announcement 97–66

Announcement Number 97–54, published in Internal Revenue Bulletin Number 1997–22, dated June 2, 1997, contained a notice stating that Loving Spirit Foundation, Inc. of Tampa, FL no longer qualified as an organization described in section 170(c)(2) of the Internal Revenue Code. This notice has been cancelled and Loving Spirit Foundation, Inc. continues to be recognized as an organization described in section 170(c)(2) of the Internal Revenue Code.

1997–26 I.R.B. 9 June 30, 1997