Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 97–112

PA A I D S-Aspen Cares, Aspen, CO A Labor of Love Inc-A.L.L., Wichita, KS American Research Laboratory of

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: Aaron E. Brister Memorial Fund, Pollok,

Forensic Science, Arlington Hgts, IL A Mission in Excellence for Students of

NY Global Balance Incorporated, Dallas, TX GNYHA Housing, Inc., New York, NY Grandma’s Hands, Charlotte, NC Jesucristo Reina Evangelistic

the Future, Chapel Hill, NC A Small World Academy Inc., Decatur, GA A Woman’s Place, Lincoln, NE Boston Junior Eagles, Inc., West

Roxbury, MA Brackthorn Foundation, Chicago, IL Breukelein Institute, Brooklyn, NY Bridge Street Child Development Center,

Brooklyn, NY C4C: Kaleidscope, Inc., San Antonio, TX Center for Executive Methods, Inc.,

Police Chiefs Foundation of Rockland

County, Inc., New City, NY Porter Foundation, Inc., Brooklyn, NY Public Land Preservation Society, Inc.,

Wilmington, DE Rainbow Renewal, Lansing, MI Rainbows of Hope, Inc., Staten Island,

Shelburne Falls, NY Shiny International, New York, NY Shorefront YM-YWHA Nursing School

of Brighton-Manhattan Beach, Brooklyn, NY Stamford Cares, Inc., Stamford, CT State Technologies, Inc., Albany, NY Stillhouse Trestle Corporation, Danville,

VA Studio Upstairs Theatre Repertory, Inc.,

Goshen, NY Suburban Children, Inc., Bay Shore, NY Sunrise Crisis Pregnancy Center, Inc.,

NY Sanford Project Literacy U.S. Task Force,

Sanford, ME Saugatuck Rowing Association,

Westport, CT Self-Help for Hard of Hearing People

Greater Boston Chapter, Inc., Brookline, MA Shelburne Falls Trolley Museum, Inc.,

Baltimore, MD Eastern Nursing Research Society,

Durham, NH Family Enrichment Center, Inc.,

Indianapolis, IN Friends of the FDR Library, Hyde Park,

TX AASPIN Foundation Inc., Madison, WI Abate of Indiana Inc., Granger, IN Abernant Youth Football Inc., McCalla,

Development Fund Corporation, Inc., New York, NY Upstate New York Health Care

AL A Better Way Counseling and Diagnostic

Agency, Inc., Fort Wayne, IN Ability Associates Inc., Evergreen, CO Absolutely Nutritious Inc., Destrehan, LA ABTK Inc., Fennimore, WI Abundant Life Renewal Center Inc.,

Association, Inc., Staten Island, NY Leichester Soccer Club, Inc., Rochbale,

MA Lifeforce A Way Out, Columbia, SC Media Echos, Inc., Flushing, NY Momma on the Move, Washington, DC Multi-Cultural English, Inc., New York,

NY National Association of People With

Wareham, MA Support Our Schools Fund, Inc., New

York, NY United Tenant Assoc-Mutual Housing

Littleton, CO Academic Marshall Plan, College

Reform, Cambridge, MA Near East Side Substance Abuse Council,

Station, TX Academy of Interdisciplinary Dentofacial

Therapy, Inc., Springdale, AR Academy of LDS Dentists Inc., Ogden, UT Accept Pregnancy Centers Inc.,

Disabilities, Inc., Rochester, NY National Coalition for Child Protection

York, NY New Questions, Inc., Westville, CT New York Chapter of Core, Inc., New

York, NY Overseas Chinese Poetry and Painting

Resources, Inc., East Syracuse, NY U.S. Russian Economic Development

Initiative, Ltd., New York, NY Vermont Environmental Story Telling

Program, Burlington, VT Vision of Hope, Inc., Bronx, NY Wakefield 350, Inc., Wakefield, MA Westchester-Mid-Hudson Chapter the

Inc., Buffalo, NY Neighborhood Kids of Harlem, New

Longwood, FL Achievement Club and Preschool Inc—

Achievement Club Daycare, Springville, UT A CH I L D Inc., Baton Rouge, LA A Childs Reach, Salt Lake City, UT A Desired Chance Inc., Dallas, TX A Georgetown Healthcare Foundation

American Institute of Architects Scholarship Fund, Yorktown Heights, NY Weston Land Trust, Weston, MA The West Village Quartet, Inc., Bronx,

NY Westwind Ministries, St. John, WA Whittier Rehabilitation Hospital Volun teer Association, Inc., Haverhill, MA Wildomar Elsinore Little League,

Wildomar, CA

Inc., Georgetown, TX A Hand Up Inc., Lakewood, CO A Helping Hand Center Inc., Harrisburg,

Research Center, Inc., New York, NY Oxford Playground Committee, Inc.,

Oxford, MA Partners in Action for Sustainable Peace,

Inc., Somerville, MA People Helping People With Christ, Inc.,

Wareham, MA

November 17, 1997 20 1997–46 I.R.B.

Wish is Granted, Inc., Smithtown, NY World Trust, Inc., Oakland, CA W. Seavey Joyce S.J. Award, Hull, MA Yonkers Consortium for Comprehensive

Youth Services, Inc., Yonkers, NY 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.

Form 3520, Annual Return to Report Transaction With Foreign Trusts and Receipt of Certain Foreign Gifts

Announcement 97–113

Notice 97–34, 1997–25 I.R.B. 22, provided guidance regarding the new foreign trust and large foreign gift reporting provisions contained in the Small Business Job Protection Act of 1996 (the “Act”). The Notice stated that the Service would

issue a revised Form 3520. The revised form allows U. S. persons to use a single form to comply with all of the new reporting requirements of the Act pertaining to transactions with foreign trusts and the receipt of foreign gifts after August 20, 1996. The 1996 Form 3520, which reflects the guidelines of Notice 97–34, is now available to be download from the IRS home page at www.irs.ustreas.gov. U.S. persons should use this form to satisfy their reporting requirements for transactions occurring after August 20, 1996 for the tax year that includes August 20, 1996. In addition, U.S. persons treated as owning a portion of a foreign trust at any time during 1996 should use this form to satisfy their reporting obligations.

Form 8023 to replace Form 8023–A

Announcement 97–114

New Form 8023, Election Under Section 338 for Corporations Making Qualified Stock Purchases, will replace Form 8023–A, Corporate Qualified Stock Purchases. Corporations that want to make an election under section 338 can now download the form from the Internet or the Internal Revenue Information Services, using a computer and modem. Beginning in early November 1997, you can order Form 8023 by telephone, at the number shown below.

Request by— Number or Address

Telephone 800-TAX-FORM (800-829-3676)

Computer and modem 703-321-8020 (modem settings are N, 8, 1)

Internet:

World Wide Web www.irs.ustreas.gov FTP ftp.irs.ustreas.gov Telnet iris.irs.ustreas.gov

1997–46 I.R.B. 21 November 17, 1997