Part IV. Items — Internal Revenue Bulletin 1997-51

who are in the process of being adopted. Unless an ATIN is assigned to a prospective adoptive child, the prospective adoptive parent cannot claim a dependency exemption for the child under section 151, a dependent care credit for the child under section 21, or, for taxable years beginning after December 31, 1997, a child tax credit under section 24. The collection of information in §301.6109–3T is thus required to obtain a benefit. The likely respondents are individuals.

The collection of information in §301.6109–3T is satisfied by including the required information on Form W–7A or other form as may be prescribed by the IRS to apply for an ATIN. The burden for this requirement is reflected in the burden estimate for Form W–7A.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

Temporary regulations in T.D. 8739 amend the Regulations on Procedure and Administration (26 CFR part 301) relating to section 6109. The text of those temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply.

Notice of Proposed Rulemaking and Notice of Public Hearing

IRS Adoption Taxpayer Identification Numbers

REG–103330–97

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.

SUMMARY: In T.D. 8739, page 8, the IRS is issuing temporary regulations under section 6109 relating to taxpayer identifying numbers. The temporary regulations provide rules for obtaining and using IRS adoption taxpayer identification numbers. The temporary regulations assist individuals who are in the process of adopting children and wish to claim certain tax benefits with respect to these children. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.

DATES: Written comments must be received by February 23, 1998. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for March 4, 1998, at 10:00 a.m., must be received by February 11, 1998.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG–103330–97), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG–103330–97), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC.

Taxpayers may also submit comments electronically via the internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting comments directly to the IRS internet site at http://www. irs.ustreas.gov/prod/tax_regs/comments.h tml. The public hearing will be held in Room 2615, Internal Revenue Building,

1111 Constitution Avenue, NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Michael L. Gompertz, (202) 6224910; concerning submissions and the hearing, Michael Slaughter, (202) 6227190 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information contained in this notice of proposed rulemaking has been submitted to the Office of Management and Budget for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). Comments on the collection of information should be sent to the Office of Manage- ment and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, T:FP, Washington, DC 20224. Comments on the collection of information should be received by February 23, 1998. Comments are specifically requested concerning:

Whether the proposed collection of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the collection will have a practical utility;

The accuracy of the estimated burden associated with the proposed collection of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

How the burden of complying with the proposed collection of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

The collection of information in this proposed regulation is in §301.6109– 3T(c). This information is required by the IRS to assign IRS adoption taxpayer identification numbers (ATINs) to children

December 22, 1997 24 1997–51 I.R.B.

Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Comments and Public Hearing

A public hearing has been scheduled for Wednesday, March 4, 1998, at 10:00 a.m. in Room 2615. Because of access restrictions, visitors will not be admitted beyond the building lobby more than 15 minutes before the hearing starts.

The rules of 26 CFR 601.601(a)(3) apply to the hearing.

Persons that wish to present oral comments at the hearing must submit written comments by February 23, 1998 and submit requests to speak and an outline of the topics to be discussed and the time to be devoted to each topic (signed original and eight (8) copies) by February 11, 1998.

A period of 10 minutes will be allotted to each person for making comments.

An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing.

Drafting Information

The principal author of these regulations is Michael L. Gompertz, Office of Assistant Chief Counsel (Income Tax and Accounting). However, other personnel from the IRS and Treasury Department participated in their development.

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 301 is proposed to be amended as follows:

PART 301—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 is amended by adding entries in numerical order to read as follows:

Authority: 26 U.S.C. 7805 * * * Section 301.6109–1 also issued under 26 U.S.C. 6109; Section 301.6109–3 also issued under 26 U.S.C. 6109; * * * Par. 2. Section 301.6109–1 is amended by revising paragraphs (a)(1)(i), (a)(1)(ii) introductory text, (a)(1)(ii)(A), and (a)(1)(ii)(B) to read as follows:

§301.6109–1 Identifying numbers.

(a) * * * (1) Taxpayer identifying num- bers —(i) [The text of proposed paragraph (a)(1)(i) is the same as the text of §301.6109–1T(a)(1)(i) published in T.D. 8739.] (ii) [The text of proposed paragraph (a)(1)(ii) introductory text is the same as the text of §301.6109–1T(a)(1)(ii) introductory text published in T.D. 8739.]

(A) and (B) [The text of proposed (a)(1)(ii)(A) and (B) are the same as the text of §301.6109–1T(a)(1)(ii)(A) and (B) published in T.D. 8739.]

Par. 3. Section 301.6109–3 is added to read as follows:

§301.6109–3 IRS adoption taxpayer identification numbers.

[The text of this proposed section is the same as the text of §301.6109–3T published in T.D. 8739.]

Michael P. Dolan, Acting Commissioner of

Internal Revenue.

(Filed by the Office of the Federal Register on November 21, 1997, at 8:45 a.m., and published in the issue of the Federal Register for November 24, 1997, 62 F.R. 62538).

Notice of Proposed Rulemaking and Partial Withdrawal of Notice of Proposed Rulemaking

Tax Treatment of Cafeteria Plans

REG–243025–96

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Partial withdrawal of notice of proposed rulemaking, amendment to notice of proposed rulemaking, and notice

of proposed rulemaking by cross reference to temporary regulations.

SUMMARY: This document withdraws portions of the notice of proposed rulemaking published in the Federal Regis- ter (54 FR 9460) on March 7, 1989 and amends proposed regulations relating to change in family status. In T.D. 8738, page 4, the IRS is issuing temporary regulations that provide guidance on the circumstances under which a cafeteria plan participant may revoke an existing election and make a new election during a period of coverage. The text of those temporary regulations also serves as the text of these proposed regulations.

DATES: Written comments and requests for public hearing must be received by February 5, 1998.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG–243025–96), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG–243025–96), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC. Alternatively, taxpayers may submit comments electronically via the internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting comments directly to the IRS Internet site at http://www. irs.ustreas.gov/prod/tax_regs/comments. html.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Sharon Cohen, (202) 622-6080; concerning submissions or to request a public hearing, Evangelista Lee, (202) 622-7190 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

Q&A–8 of §1.125–1 ¹ and Q&A–6(c) and (d) of §1.125–2 ² provide that a participant may make benefit election changes pursuant to changes in family status and separation from service. The

1Published as a proposed rule at 49 FR 19321 (May 7, 1984).

2Published as a proposed rule at 54 FR 9460 (March 7, 1989).

1997–51 I.R.B. 25 December 22, 1997

Q–8 is republished and A–8 is amended by revising the last sentence to read as follows:

§1.125–1 Questions and answers relating to cafeteria plan.

Q–8: What requirements apply to participants’ elections under a cafeteria plan?

A–8: *** However, except for benefit elections relating to accident or health plans and group-term life insurance coverage, a cafeteria plan may permit a participant to revoke a benefit election after the period of coverage has commenced and to make a new election with respect to the remainder of the period of coverage if both the revocation and the new election are on account of and consistent with a change in family status (e.g., marriage, divorce, death of spouse or child, birth or adoption of child, and termination of employment of spouse).

Par. 2. In §1.125–2, as proposed March 7, 1989 (54 FR 9460), in Q&A–6, Q–6 is republished and A 6 is amended by revising A–6(c) and (d) to read as follows:

§1.125–2 Miscellaneous cafeteria plan questions and answers.

Q–6: In what circumstance may participants revoke existing elections and make new elections under a cafeteria plan?

A–6: ***

(c) Certain Changes in Family Status. Except as otherwise provided, in the case of benefits other than accident or health plan coverage and group-term life insurance coverage, a cafeteria plan may permit a participant to revoke a benefit election during a period of coverage and to make a new election for the remaining portion of the period if the revocation and new election are both on account of a change in family status and are consistent with such change in family status. For purposes of this paragraph (c) of Q&A–6, examples of changes in family status for which a benefit election change may be permitted include the marriage or divorce of the employee, the death of the employee’s spouse or a dependent, the birth

temporary regulations set forth the standards under which a cafeteria plan can allow an employee to change his or her health coverage election during a period of coverage to conform with the special enrollment rights under the Health Insurance Portability and Accountability Act of 1996, and to change his or her health coverage or group-term life insurance coverage in a variety of other change in status situations. Thus, these proposed regulations modify A&A–8 of §1.125–1 and Q&A–6(c) and (d) of §1.125–2, and clarify that the “change in family status rules” in the existing proposed regulations continue to apply to qualified benefits (including dependent care assistance under section 129 and adoption assistance under section 137) other than accident or health coverage and group-term life insurance coverage. Election changes continue to be permitted where there has been a significant change in the health coverage of the employee or spouse attributable to the spouses’s employment.

In addition, the temporary regulations provide that the rules of section 401(k) and (m), rather than the rules in the temporary regulations that apply to other qualified benefits, govern election changes under a qualified cash or deferred arrangement (within the meaning of section 401(k)) or with respect to employee contributions under section 401(m). Therefore, the proposed regulations withdraw Q&A–7(f) of §1.125–2.

T.D. 8738 amends the Income Tax Regulations (26 CFR part 1) relating to section 125. The temporary regulations contain rules relating to the circumstances under which a cafeteria plan participant may revoke an existing election and make a new election during a period of coverage.

The text of those temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations.

Special Analyses

It has been determined that this Treasury Decision is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Pro

cedure Act (5 U.S.C. chapter 5) do not apply to these regulations, and because the regulations does not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Internal Revenue Code, proposed regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.

Comments and Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight (8) copies) that are submitted timely to the IRS. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register.

Drafting Information

The principal authors of these regulations are Catherine Fuller and Sharon Cohen, Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). However, other personnel from the IRS and Treasury Department participated in their development.

Partial Withdrawal of Notice of Proposed Rulemaking

Accordingly, under the authority of 26 U.S.C. 7805, §1.125–2 Q&A–6(f) in the notice of proposed rulemaking that was published on March 7, 1989 (54 FR 9460) is withdrawn.

Amendments Previously Proposed Rules

Accordingly, the proposed rules published on May 7, 1984 (49 FR 19321) and March 7, 1989 (54 FR 9460) are amended as follows:

PART 1—INCOME TAXES

Paragraph 1. In §1.125–1, as proposed May 7, 1984 (49 FR 19321), in Q&A–8,

December 22, 1997 26 1997–51 I.R.B.

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collections of information contained in this notice of proposed rulemaking have been submitted to the Office of Management and Budget for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). Comments on the collections of information should be sent to the Office of Manage- ment and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, T:FP, Washington, DC 20224. Comments on the collections of information should be received by December 15, 1997. Comments are specifically requested concerning: Whether the proposed collections of information are necessary for the proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility; the accuracy of the estimated burden associated with the proposed collections of information (see below); how the quality, utility, and clarity of the information to be collected may be enhanced; how the burden of complying with the proposed collections of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collections of information in this proposed regulation are in §§301.7623– 1T(b)(3), 301.7623–1T(d), and 301.7623– 1T(f). The collections of information are required to provide information relating to violations of the internal revenue laws, and to identify the proper claimant of a reward. The collection of information is voluntary with respect to the provision of information relating to violations of the internal revenue laws. The collections of information are required to obtain a benefit with respect to filing a claim for reward. The likely respondents are individuals, although non-individual claimants are also allowed.

Estimated total annual reporting burden: 30,000 hours.

or adoption of a child of the employee, the termination of employment (or the commencement of employment) of the employee’;s spouse, the switching from part-time to full-time employment status or from full-time to part-time status by the employee or the employee’s spouse, and the taking of an unpaid leave of absence by the employee or the employee’s spouse. Benefit election changes are consistent with family status changes only if the election changes are necessary or appropriate as a result of the family status changes. In the case of accident or heath plans, election changes are permitted where there has been a significant change in the health coverage of the employee or spouse attributable to the spouse’s employment. For additional rules governing cafeteria plan election changes with respect to accident or health plan coverage and group-term life insurance coverage, see §1.125–4T.

(d) Separation from Service. Except with respect to accident or health plan coverage and group-term life insurance coverage, a cafeteria plan may permit an employee who separates from the service of the employer during a period of coverage to revoke existing benefit elections and terminate the receipt of benefits for the remaining portion for the coverage period. The plan must prohibit the employee, if the employee should return to service for the employer, from making new benefit elections for the remaining portion of the period of coverage. For rules governing cafeteria plan election changes with respect to accident or health plan coverage and group-term life insurance coverage, see §1.125–4T.

Proposed Amendments to the Regulations

In addition, 26 CFR part 1 is proposed to be amended as follows:

PART 1—INCOME TAX

Paragraph 1. The authority for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805 *** Par. 2. Section 1.125–4 is added to read as follows:

[The text of this proposed section is the same as the text of §1.125–4T published in T.D. 8738.]

Michael P. Dolan, Acting Commissioner of

Internal Revenue.

(Filed by the Office of the Federal Register on November 6, 1997, 8:45 a.m., and published in the issue of the Federal Register for November 7, 1997, 62 F.R. 60196)

Notice of Proposed Rulemaking

Rewards for Information Relating to Violations of Internal Revenue Laws

REG–252936–96

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.

SUMMARY: In T.D. 8737, page 11, the IRS is issuing temporary regulations relating to rewards for information that relates to violations of the internal revenue laws. The text of the temporary regulations also serves as the text of these proposed regulations.

DATES: Written comments and requests for a public hearing must be received by January 16, 1998.

ADDRESSES: Send submissions to: CC:DOM:CORP:T:R (REG–252936–96), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may also be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:T:R (REG–252936–96), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may submit comments electronically via the internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting comments directly to the IRS internet site at:http://www.irs. ustreas.gov/prod/tax_regs/comments.html.

FOR FURTHER INFORMATION CONTACT: Judith A. Lintz (202)622-4940 (not a toll-free number).

1997–51 I.R.B. 27 December 22, 1997

Estimated average annual burden hours per respondent: 3 hours.

Estimated number of respondents: 10,000. Estimated annual frequency of responses: on occasion.

Background

Temporary regulations in T.D. 8737 amend the Procedure and Administration Regulations (26 CFR part 301) relating to section 7623. The temporary regulations contain rules relating to rewards for information that relates to violations of the internal revenue laws. The text of those temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the temporary regulations.

Special Analyses

It is hereby certified that the regulations in this document will not have a significant economic impact on a substantial number of small entities. This certification is based on a determination that in the past approximately 10,000 persons have filed claims for reward on an annual basis. Of these persons, almost all have been individuals. Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required.

Comments and Requests for a Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. All comments will be available for public inspection and copying.

A public hearing may be scheduled if requested in writing by any person who timely submits written or electronic comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register.

Drafting Information

The principal author of the regulations is Judith A. Lintz, Office of Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue Service. However, other personnel from the IRS and Treasury Department participated in their development.

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 301 is proposed to be amended as follows:

PART 301—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 301.7623–1 is revised to read as follows:

§301.7623–1 Rewards for information relating to violations of internal revenue laws.

[The text of this proposed revised section is the same as the text of §301.7623– 1T published in T.D. 8737.]

Michael P. Dolan, Acting Commissioner of

Internal Revenue.

(Filed by the Office of the Federal Register on October 10, 1997, 8:45 a.m., and published in the Federal Register for October 14, 1997, 62 F.R. 53274.)

Norcross, GA

Foundations Status of Certain Organizations

Announcement 97–123

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: Arizona Institute for Public Policy Re

search, Flagstaff, AZ Arizona Love Project Inc., Tucson, AZ Arizona Teachings Inc., Tucson, AZ Arizona Therapeutic Photo Graphics,

Inc., Mesa, AZ Ark Environmental Foundation US Inc.,

N. Miami Beach, FL Ark Foundation Inc., Cleveland, OH Arkansas African American Art Museum

Foundation, Inc., Little Rock, AR Arkansas Recycling Coalition Inc., Little

Rock, AR Armageddon Ministries Foundation, Inc.,

Delbarton, WV Apocalypse Ministries Inc., Zionsville,

IN Around the Coyote Inc., Chicago, IL Art Deco Society of Northern Ohio,

Woodmere, OH Art Levis Foundation, Washington, DC Arts in the Park, Alpena, MI Ascension Tabernacle Ministries of the

Apostolic Faith, Dolton, IL Ashiwi A Wan Museum and Heritage

Center, Zuni, NM Ashland Answer Inc., Ashland, OH Asian-American Community

Incorporated, Fort Wayne, IN Asian Happy Nest Organization Inc.,

Grand Rapids, MI Asociacion De La Conunidad Mexicana,

December 22, 1997 28 1997–51 I.R.B.

Aspen Allergy Conference, Denver, CO Aspen Ridiculous Theatre Company,

Aspen, CO Assisi Village Inc., Baton Rouge, LA Assisting Community Towards Success

C Y Association Inc., Fort Worth, TX CAF Ministries, Friendswood, TX Cairo Fire Association Inc., Cairo, OH Caldwell County Courthouse Restoration

Corporation, Inc., Lockhart, TX Caldwell County Firefighters

CAPS Ministries Inc., Holt, MI Captive Ministries Inc., Edwardsville, IL Carbondale Crimestoppers, Carbondale,

IL Cardozo Club Inc., Washington, DC Care for Kids Foundation, Orem, UT Care Group & Associates Inc., Whittaker,

Acts, Austin, TX Assistive Devices Foundation, New

Iberia, LA Association for AIDS Education and

Association, Dale, TX Calhoun Community Organization,

Letohatchee, AL Calhoun Gordon Arts Council Inc.,

Prevention, Inc., Detroit, MI Association for Unmanned Vehicle

MI Caring Adults Inc., Grinnell, IA Carolina Association for Passenger

Trains, Charlotte, NC Carolina Foundation for Oral Health,

Charlotte, NC Carolina Place Inc., Rock Hill, SC Carolina Regional Community

Systems Foundation, Inc., Washington, DC Association for Young Athletes,

Calhoun, GA Calico Rock Communitycare Program,

Calico Rock, AR California Compact Inc., Phoenix, AZ Camp Discovery Inc., Galveston, TX Camp Leo Council of South Carolina

Inc., Hilton Head Island, SC Camp Michi-Mac, Hudson, MI Campaign for the Prevention of Head

Injury, Bozeman, MT Campaign to End Racism in America,

Charlotte, NC Carriere Health Care Services Inc.,

Canton, OH Carroll Housing Opportunities Inc.,

Carrollton, OH Carrollton College Educational

Woodville, TX Association of Disabled American,

Golfers, Inc., Englewood, CO Association of Humanitarian Aid &

Development Corporation, Durham, NC Carolina Youth Football League Inc.,

Development International, Inc., East Orange, NJ Association of Lisp Users Alu Inc.,

Prospect Hts, IL Canaan Land Ministries of St. Clair

Sterling, VA Association of Oklahoma Narcotic

Enforcers, Inc., Oklahoma City, OK Association to Promote Intercultural

Relations, Inc., Climax, MI Atalissa Betterment Committee, Iowa

Missouri, St. Clair, MO Canadian River Racing Club Inc.,

Development Corporation, New Orleans, LA Carter County Junior Livestock Show,

Foundation, Inc., Carrollton, KY Carrolton Community Economic

Park, IL Cass County Helpline Inc., Logansport,

IN Catanduanes International Association

City, IA Athletic Success Programs Inc.,

Greensboro, NC Augusta Community Caring Center Inc.,

Norman, OK Cancer Alley Reconstruction Fund, Inc.,

New Orleans, LA Cancer Network Foundation of America,

State College, PA Cancer Prevention Coalition, Chicago, IL Cancernet Inc., W. Des Moines, IA Candlelighters of Indiana Inc.,

Ardmore, OK Cary Ministerial Association, Cary, NC Casmi Educational Foundation, Highland

Augusta, KS Auralia Foundation, Masonville, CO Austin Adelaide Sister City Committee,

Austin, TX Austin Boxing Against Drugs, Austin, TX Austin Community Resource Center,

Indianapolis, IN Caney Community Youth Center, Clay

Hole, KY Canton Rotary Foundation Inc., Canton,

MI Capal Life Foundation Inc., Orange Park,

Chicago, IL Austin Downtown Development

Inc., Hillside, IL Catch-22 Youth Ranch Inc., Brownwood,

TX 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.

Corporation, Austin, TX Austin Public Education Foundation,

Austin, TX Automobile Collector Museum of Greater

Louisville, Inc., Louisville, KY Award Foundation of the Nations Capital,

FL Cape Atlantic Area Service Office Inc.,

Atlantic City, NJ Cape Coral Gridiron Club Inc., Cape

Coral, FL Capital Area Families Helping Families

Inc., Baton Rouge, LA Capital Charities Corporation, Silver

Inc., Potomac, MD Aware and Serene, Detroit, MI Aztec Cultural Arts Center Inc., Eagle

Pass, TX C H O I C E, Southfield, MI C R E A T E Inc., New Orleans, LA C R O S S Ministries Inc., Grand Rivers,

Spring, MD Capital City Transit Coalition,

Atlanta, GA Capitol Nutrition, Inc., Cary, NC

Reynoldsburg, OH Capitol City Opera Company Inc.,

1997–51 I.R.B. 29 December 22, 1997