Part IV. Items of General Interest

Maryland Foundation for Research and

Economic Education Inc., Baltimore, MD Melody Foundation A New Jersey

Corrections to Rev. Rul. 97–31: International Operation of Ships and Aircraft; Income Exempt From Tax

Announcement 97–75

Rev. Rul. 97–31, which was “dropped” on July 22, 1997, omitted Kazakhstan from Part I of the Table. Part I of the Table provides a list of countries that have an income tax convention in effect with the United States containing an exemption for income of United States persons that are engaged in the international operation of ships or aircraft.

The corrected version of Rev. Rul. 97–31 includes Kazakhstan in Part I of the Table and adds Kazakhstan to footnote 22 and removes it from footnote 25. Rev. Rul. 97–31 as corrected is published in this Bulletin, I.R.B. 1997–32 dated August 11, 1997.

Contacts

For further information or assistance regarding this announcement, please contact Patricia Bray, Office of the Associate Chief Counsel (International) at (202) 622-3880 (not a toll-free call) or FAX (202) 622-4408.

Foundations Status of Certain Organizations

Announcement 97–76

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:

Aztec Educational Foundation, Shawnee,

Baltimore, MD

KS Baby Safe Haven Inc., Philadelphia, PA Barga County Chip, Lanse, MI Cardiovascular Pharmacotherapy

Symposium, Minneapolis, MN C & M Development Association, Joliet,

Non-Profit Corporation, Princeton, NJ Metaphysical Alternative Group Inc.,

Royal Oak, MI Metropolitan Police Education

IL Coalition for a National Memorial to

Mahatma Gandhi, Potomac, MD Community Valley Community Outreach

Corp., Bryn Athon, PA Comunidad en Accion, Inc., New Britain,

CT CTC Swan Medical Fund Inc., Columbus,

Foundation, Inc., Nashville, TN Michelle McLean Children Trust, Inc.,

Association Inc., Raytown, MO Ministry of El Shaddai, Enterprise, AL Minnesota Agri-Growth Foundation, Inc.,

Bloomington, MN Minnesota Blades Hockey Club, Wayzata,

Washington, DC Midwest Funding Corporation, Overland

Park, KS Midwest Missouri Youth Sports

OH Dudley Ministries Inc, Milwaukee, WI Evergreen Living Foundation, Inc.,

Detroit, MI Evy Lessin Fund for Ovarian Cancer

Research, Gladwynne, PA Friends of the Homeless Corp., Bayonne,

MN Mt. Olive Development Corporation,

NJ Hardy County Extension Service

Foundation, Inc., Moorefield, WV Health Commons Institute, Falmouth, ME Heyoka Foundation, Inchellium, WA Hidden Talents Therapeutic Riding Inc.,

Fredonia, WI Horse Lovers United Inc., Salisbury, MD Hospice of Wythe Bland Inc., Wytheville,

Buffalo, NY A Museum in the Hudson Valley at

Newburgh, Newburgh, NY Mutual Housing Group of Yonkers,

Arlington, MA New Ebony Community Association, Inc.,

Yonkers, NY NDI Management Corporation, Bronx,

NY NEDP, Inc., Tupper Lake, NY New Choreographers Forum, Inc.,

VA Houston Trial Lawyers Foundation,

Houston, TX Jaga Learning Center, Little Rock, AR Josh Gottheil Memorial Fund for

New York, NY New England Council for Middle East

Studies, Inc., Providence, RI New Era Alternative Treatment Center

Lymphoma Research, Urbana, IL Joshua Richwine Memorial Fund,

Norwood, MA Karl Pilsl Ministries Inc., Tulsa, OK Laulima Kokua Okamanawa, Hilo, HI Levitical Ministries Inc., Brunswick, TN Licking Valley Family “Y” Association,

Inc., Highland Park, MI Neworks Theatre, Inc., Haverhill, MA New York Charities, New York, NY Ninas Gymnastics Foundation, Inc.,

NY North Country Christian Radio Inc.,

Queens, NY Nine Lives Productions, Inc., Flushing,

Cynthiana, KY Lily Fields Inc., Knoxville, TN Little Feet Child Care Center Inc.,

Bemidiji, MN Northeastern Native American

Farmington, NM Little People Place, Blytheville, AR Longmeadow Diamond Club, Springfield,

Association, Inc., Jamaica, NY Northeast Resources, Inc., Minneapolis,

MN Novak-Cullen Athletic Club, Omaha, NE NY Gulf War Fund, New York, NY Odyssey Dance Co., Inc., Astoria, NY Oekos A Foundation for Education, Inc.,

MA Love Horizons, Inc., Country Club Hills,

IL Lowndes County Public Schools

Foundation, Hayneville, AL Macks Loving Day Care Center Inc.,

Harvard, MA Operation Eagle, Inc., Shrewsbury, MA Parents for a Better Playground, Derby,

CT

August 11, 1997 28 1997–32 I.R.B.

Partners in Prevention, Inc., Weston, MA Pastoral Counseling Center of the

Dover-Rochester Area, Rochester, NH Pen Club Vietnamese Writers of the

Project Yad, Inc., Brookline, MA Renaissance Development Enterprises

Incorporated, Chicago, IL Rancho Santa Fe Youth Soccer, Rancho

Santa Fe, CA Seniors Helping Seniors, Inc., Milford,

Southern States of United States, Houston, TX Picture Project, Inc., New York, NY Playground Planners of Milton, Inc.,

Milton, MA Polish Childrens Relief Fund, Inc., New

OH Webster City Community Foundation,

Inc., Webster City, IA Working Institute of Service Enfranchise

ment WISE, Harvey, LA

York, NY Princeton Task Force on Ethics in

If an organization listed above submits information that warrants the renewal of its

Business Government and the Professions, Princeton, NJ

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.

1997–32 I.R.B. 29 August 11, 1997