Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 97–68

Corona Community Theatre, Corona,

CA Corpus Christi Geological Society

Mutual Assistance Association Coalition

of Los Angeles Inc., Los Angeles, CA Over Seas Missions, Collinsville, IL Park Fund, Inc., Raleigh, NC Pillar of Truth Community Outreach

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: Advancer Local Development

Scholarship Trust Fund, Corpus Christi, TX Council for Noncollegiate Cooperative

Marina Del Rey, CA F S and H Incorporated, St. Louis, MO Fulton Mansion Docent Organization,

Education, Inc., Farmington Hills, MI Covenant Fellowship, Fresno, CA Cowboy Assistance Foundation,

Saginaw, TX Crafton Hills Open Space Conservancy,

Program, Chicago, IL Robinson Youth Foundation Inc.,

Chicago, IL Sweetooth Comedy Theatre, Lakeside,

CA Sylvia Griffith Society for Parenteral

Chicago Heights, IL Sports for Kids Chicago Inc., West

Yucaipa, CA Creative Education Inc., Edmond, OK Crystal River Police Department

and Enteral Nutrition, Lubbock, TX Texas Breast Implant Information

Support Association Inc., Crystal River, FL Forest City Hospital Scholarship

Foundation, Inc., Cleveland, OH Friends of the British Film Institute, Los

Foundation, Inc., Alief, TX Texas Cattle Feeders Association

Education Foundation, Amarillo, TX Texas State Parks Volunteers, Austin,

Angeles, CA Friends of the Fir, Issaquah, WA Friends of the Library Montgomery

County, MD, Inc., Rockville, MD Friends of the Redlands Animal Shelter,

Redlands, CA Friends of Westside Alternative School,

TX TLC Foundation Inc., Los Lunas, NM Together Black Men, Hyattsville, MD Trust for Academic Priorities Inc.,

Memphis, AR Urban Health Care Project, Inglewood,

Louisville, KY Try Jesus Ministries Inc., West

Corporation, Santurce, PR African Business Round Table — USA

Foundation, Washington, DC All About Kids Orient, Houston, TX Allegheny Community Theatre Inc.,

Low Moor, VA Austin Releaf Council, Austin, TX Austin Sister Cities Foundation, Austin,

Fulton, TX Future Generations, Duvall, WA Good News Community Health Center

Houston, TX Houston Reconstructionist Havurah,

TX Autism Foundation Inc., Vero Beach, FL Avalon Theatre Company, Inc., New

Inc., Gainesville, GA Houston Northwest Nutritional Network,

Houston, TX HOVEEV, Santa Monica, CA Humane Hotline Incorporated, San

York, NY Avon Lions Charities, Inc., Avon, OH AWA Foundation, Houston, TX Broward Commons Inc — The

CA 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.

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

Announcement 97–69

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

Commons, Ft. Lauderdale, FL Building Open Opportunities for

Knowledge, Molalla, OR Burger King Foundation, Inc., Miami,

FL Burke County Communities in Schools,

Carlos, CA Humanity Foundation Ltd., Hemet, CA Hurstwood Corporation, Vancouver, WA Kanesville Inc., Council Bluffs, IA Kiwanis Club of Everett Lansing

Michigan Foundation, Lansing, MI Korean Morman Choir & Mission Fund

Quorums of Elders the Second Branch of Los Angeles California Stake the Church of Jesus Christ of Latter-Day Saints, Los Angeles, CA Lowcountry Releaf Inc., Charleston, SC Lower Cape Advocates for the Mentally

Inc., Waynesboro, GA Capital Area Association for the

Education of Young Children, Camp Hill, PA Christian Renewal Inc., Bozeman, MT Cooperative Urban Education, Inc.,

Handicapped, Inc., W Chatham, MA Lynn Performing Arts Center, Inc.,

Kansas City, MO Coors Hispanic Employee Network,

Golden, CO Copper Bowl Foundation, Auburn, CA Cornerstone Board of Advocates, San

Lynnfield, MA Michael Ferguson Corporation, Fort

Smith, AR Muroc Community Theatre Boosters,

North Edwards, CA Murrieta Valley High School Athletic

Augustine, TX Cornerstone House–Family Care,

Booster Club, Murrieta, CA

Houston, TX

1997–28 I.R.B. 13 July 14, 1997

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 July 14, 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.

International Messianic Outreach Non Profit Trust Fund, Jonesboro, GA Professional Group Homes, Inc., Fresno,

CA

July 14, 1997 14 1997–28 I.R.B.