Part IV. Items — Internal Revenue Bulletin 1997-43

Library, New Hempstead, NY Marthas Vineyards Pop Warner Football,

Maynard, MA Mechtech of New Hampshire, Inc.,

Nashua, NH Metropolitan Black Bar Association

Rev. Proc. 97–46, Correction

Announcement 97–107

On September 30, 1997, the Internal Revenue Service released Rev. Proc. 97–46, which sets forth a list of “rural airports” as that term is defined in § 4261(e)(1)(B) of the Internal Revenue Code. This list was based on information provided by the Office of Airline Information at the Department of Tr a n s p o r t a t i o n (DOT). Subsequent to that time, DOT d etermined that Mitchell Municipal A i r p o r t (MHE), located in Mitchell, South Dakota, does not qualify as a rural airport.

Rev. Proc. 97–46 will be published on October 20, 1997, in Internal Revenue Bulletin 1997–42. The list of rural airports contained in the Bulletin will not include Mitchell Municipal Airport (MHE).

For amounts paid for transportation segments beginning or ending at Mitchell Municipal Airport (MHE), taxpayers may rely on Rev. Proc. 97–46 as released to the tax services by the Service on September 30, 1997. Thus, amounts paid between October 1, 1997, and October 20, 1997, for transportation segments beginning or ending at Mitchell Municipal Airport (MHE) are subject to tax at the 7.5 percent rate and are not subject to the segment tax.

The principal author of this announcement is Patrick S. Kirwan of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this announcement contact Mr. Kirwan at 202-622-3130 (not a toll-free call).

Foundations Status of Certain Organizations

Announcement 97–108

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. A c c o r d i n g l y, 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. T h i s listing does not indicate that the organiza

tions have lost their status as org a n i z ations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following

rganizations (which have been treated as
rganizations that are not private foundations described in section 509(a) of the Code) are now classified as private found a t i o n s : Aleut Foundation, Anchorage, AK American Friends of Beth Asher,

Brooklyn, NY American Friends of Children, Inc., New

Edgartown, MA Martin House Restoration Corporation,

Buffalo, NY Mascom Express, Lebanon, NH Massachusetts Toxics Campaign Fund,

Inc., Cambridge, MA Matt Talbot Retreat Movement Group 20,

Inc., Forest Hills, NY Maynard Food Pantry, Inc.,

York, NY American Friends of Mesorot Yisroel of

Scholarship Fund, Inc., Brooklyn, NY Mianus River Historical Society, Inc.,

Haifa, Inc., Brooklyn, NY American Graphic Arts Museum, Inc.,

Pittsfield, MA Andover Foundation Inc., Andover, OH Arthur M. Handy Scholarship Fund,

Bayshore, NY Mitch Nathanson Classic Memorial

Stamford, CT Minority Parents Organization,

Catumet, MA Blessings, Schenectady, NY Camp Phoenix Partnership, Inc.,

Providence, RI Caroling Angels, Inc., Charlestown, RI Changing Our Minds, Inc.,

New York, NY Chester Housing, Inc., Chester, CT Children Afflicted by Toxic Substances

Scholarship Fund Charitable Trust, Manchester, NH Monrovia Resources Development

Corporation, Pasadena, CA Mount Alverno Residence Corporation,

Warwick, NY Mt. Greylock Babe Ruth League, Inc.,

Foundation, Inc., Hauppauge, NY Christian Computer Community

Corporation, Glen Burnie, MD Cranford Housing II Inc., Cranford, NJ Crime Victims Assistance Center of New

Williamstown, MA Mt. Tom School, Woodstock, VT Musical Explorations Society, Inc.,

New York, NY Musical Reflections of America, Inc.,

Syracuse, NY Narragansett Housing Development

York, Inc., New York, NY David Prouty H.S. Permanent

Scholarship Fund, Spenser, MA Delta Epsilon Kappa, Inc. Accounting

Fund, Corp., New York, NY National Coalition for Child Protection

Honor Society, Montgomery, AL Dreamers, Inc., Cambridge, MA Echo Lake Wild Life Rehab, Inc.,

Presque Isle, ME Enchanted Rain Forest Inc., Lavernia, TX Fond du Lac Area Congregations United

Reform, Cambridge, MA National Progressive Institute for

Community Development Inc., Chicago, IL New Hampshire Peer Helpers

Association, Goffstown, NH New World Media Alliance, Inc.,

and Strong, Fond du Lac, WI Friends of Chosen Mishpat, Inc.,

Brooklyn, NY Friends of Cranberry Lake Preserve, Inc.,

New York, NY Nihon Ki-In America, Inc., New York, NY Nokomis Rainbow Services Inc.,

Ukiah, CA Pathfinders for Positive Parenting and

Nurturing of the Black Family, Birmingham, AL Police Athletic League of Newark and

Rye, NY Friends of Douai, Haverford, PA Hamptons International Film Festival,

Inc., East Hampton, NY Impact 90s, Inc., Memphis, TN Institution of Torah & Charity of Haifa,

New York, NY Ronald O. Rogers, Jamaica, NY

Inc., Brooklyn, NY Margalit Chana Rappaport Childrens

Licking County Ohio Inc., Newark, OH Prison Life Foundation, Inc.,

1997–43 I.R.B. 25 October 27, 1997

Shrewsbury Boosters Association, Inc.,

Shrewsbury, MA The Stewardship Community Fund Inc.,

Vermont Entological Society, South

Burlington, VT Women and Family Counseling Services

Boston, MA Stillhouse Trestle Corporation,

cation 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 Ta x Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

Danville, VA Tov Lakol, Inc., Brooklyn, NY Training Connecticut, Inc., Needham, MA 21st Century Networking, Greensburg, PA

Inc., E. Lansing, MI 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 classifi

October 27, 1997 26 1997–43 I.R.B.