Part IV. Items of General Interest

Agape Love Inc., Fort Lauderdale, FL Agate Award Charitable Trust, Blooming

Foundations Status of Certain Organizations

Announcement 97–117

Adopt-A-Greyhound of Central Florida,

Inc., Melbourne, FL Adopt-A-Pet—N.P.C.,

ton, MN Agency for International

Understanding, Inc., Spartanburg, SC Agrape Missionary Association Interna

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: 100 Black Men of Indianapolis Inc., Indianapolis, IN 100 Black Men of Milwaukee Inc., Milwaukee, WI 100 Percent Charity Inc., Jonesboro, GA 100 Black Men Coalition, Oklahoma City, OK 12 Miles West Theatre Company Inc., Montclair, NJ 14th ILA Congress, Greenville, SC 1st District Adopt-A-Rec Center Fund, Inc., Philadelphia, PA 2 Christ-The-Solution Inc., Marco Island, FL 4 Youngsters Inc., Sandy, UT 710 AA Group, Midland, TX Acorn Community Land Association of

Houghton Lake, MI Adult Attention Deficit Foundation,

Jennings, MO Affordable Housing Solutions for

Florida, Inc., Miami, FL Afghan Student Association Inc.,

Alexandria, VA African American Cultural Center–The

Birmingham, MI Adult Literacy Project of Sabinal,

Sabinal, TX Advanced Data Control Inc.,

St. Clairsville, OH Advertising Professionals of Des Moines

tional, Inc., Toccoa, GA Aid to Lithuania Inc., Chicago, IL Aids Countrywide Testing Information

Act I, Kenner, LA Aids Education Help Network Inc.,

Scholarship FDN, Des Moines, IA Advisory Board for the Spokane Indus

trial Technologies Dept., Spokane, MO Advocates for At-Risk Kids Inc–Child &

Houston, TX Aids Outreach of Northern Arizona, Inc.,

Flagstaff, AZ Aids Prevention Foundation of America,

Kansas City, MO Aikikai International Inc., Miami, FL AIMO Inc., Cleveland, OH Airborne Police Assistance Group, Inc.,

Wilmington, DE Airport Construction Scholarship Fund,

Adolescent Advocacy Bureau, Baytown, TX Advocates for Humanity Inc.,

Salt Lake City, UT Affiliated Boards of Officials,

Colorado Springs, CO Affiliation of Christian Disciples,

Colorado Springs, CO Affordable Home Ownership Inc.,

Pataskala, OH Affordable Homes Through Creative

Inc., Miami, FL Airway, Kingwood, TX Aishlinn Womens Center,

Grosse Pointe Farms, MI Alabama Citizens Coalition for

Capitalism, Inc., Decatur, GA Affordable Housing Alliance,

Farmington Hills, MI Affordable Housing Corporation of Lake

Enforcement of Support Services, Duncanville, AL Alabama Demolay Foundation Inc.,

County, Gurnee, IL Affordable Housing Corporation of

Pinellas County, Inc., St. Petersburg, FL Affordable Housing of East Tampa Bay,

Gadsden, AL Alabama Nursing Home Association Ed ucation Foundation, Montgomery, AL Alabama Power Service Organization,

Inc., Sun City Center, FL Affordable Housing of Jennings Inc.,

Illinois, New Orleans, LA Act Right Inc., Edmond, OK Action Theatre Conservatory Inc.,

Clifton, NJ Actors Community Theater of Naples,

Inc., Naples, FL Actors Rep Company Inc., Ewing, NJ Acts 29 Ministries Inc., Valdosta, GA Admit Center, Devils Lake, ND Adobe Theatre Inc., Corrales, NM Adolescent Resource Center Inc.,

Longview, TX Adopt-A-Family of Jefferson County,

American Youth Foundation, Nashville, TN African American Cultural Garden,

tional, Inc., Charlotte, NC African Family Inc., Archer, FL Agape Christian Center Inc.,

Louisburg, KS Agape Foundation, Chicago, IL

Gadsden, AL

Cleveland, OH African American Heritage Preservation

Inc., Mobile, AL Alabama Power Service Organization,

Inc., Eufaula, AL Alabama Power Service Organization,

Inc., Tuscaloosa, AL Alabama Power Service Organization,

Inc., Birmingham, AL Alabama Power Service Organization,

Inc., Anniston, AL Alabama Power Service Organization,

Inc., Parrish, AL Alabama Power Service Organization,

Inc., Graysville, AL Alabama Power Service Organization,

Inc., Montgomery, AL Alabama Power Service Organization,

Society, Inc., Columbus, GA African Christians Fellowship Interna

Golden, CO

Inc., Birmingham, AL Alabama Visual Arts Hall of Fame, Inc.,

December 8, 1997 12 1997–49 I.R.B.

Alabama Waterfowl Association Inc.,

New Castle, PA Charles S. Meyer Family Fund

Alpha Housing & Health Care, Inc.

Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings

This announcement serves notice to potential donors that the organization listed below has recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2). Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1). In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one contributor. This protection 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 the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170. The Children’s Learning Center, Inc.

Rockville, MD

Guntersville, AL Alameda Theater Facilities,

San Antonio, TX Albuquerques Finest Inc.,

Albuquerque, NM Alcor Arizona Chapter Inc.,

Chicago, IL Muscular Dystrophy Aid Society, Inc.

Phoenix, AZ Alexander Foundation Inc., Fremont, NE Algonac-Clay Township Historical

Houston, TX Muscular Dystrophy Aid Society Gout &

Arthritis Association Houston, TX Muscular Dystrophy Aid Society High

Society, Algonac, MI Algonac Fire Department Auxiliary,

Algonac, MI Alice Avenue Church of Christ Child

Blood Pressure Society Houston, TX Muscular Dystrophy Aid Society 111 Pull

for Youth, Houston, TX

Care Center, Memphis, TN Alkebu-Lan Center for Martial Arts,

Detroit, MI Alkebu-Lan Economic Development

Systems, Inc., Phoenix, AZ All Aboard-The Training Junction, Inc.,

Provo, UT All Animal Rescue Organization,

Wheat Ridge, CO All Christian Center Ministry Bible Club

America, Inc., Wichita, KS All Generations Inc., Monroe, LA All Saints Foundation,

Pawleys Island, SC All Souls Indoor-Outdoor Association,

Washington, DC All Star Athletic Association Inc.,

Smyrna, GA All-Star Scholarship Foundation,

Plano, TX Allegheny Comprehensive Adolescent

Programs, Inc–ACAP, Pittsburgh, PA Allegheny County Alliance for Public

Schools, Pittsburgh, PA Allen County Tenant Council, Lima, OH Allen Road Mid-Rise Tenants

Association, Inc., Atlanta, GA Alliance for Catholic Education An Okla

homa Not for Profit Corporation, Norman, OK Alliance for Life Long Learning,

Detroit, 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 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 97–118

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 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 December 8, 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.

1997–49 I.R.B. 13 December 8, 1997