Part IV. Items of General Interest

American Quiz Bowl Association Inc.,

New Orleans, LA American Russian Medical Exchange,

Extension of Federal Tax Deposits Due Dates for Extra Federal Holiday

Announcement 97–124

The Internal Revenue Service will extend the December 26 due date for federal tax deposits in recognition of the presidential executive order giving federal employees an extra holiday.

Normal deposit due date for payroll tax liabilities of $100,000 or more for wages paid on December 24 would be December 26. This deposit due date is extended to Monday, December 29, 1997.

The semi-weekly depositors with payroll dates Dec 20, 21, 22, 23 must deposit by Tuesday, December 30, 1997.

Foundations Status of Certain Organizations

Announcement 97–125

Almena Senior Citizens Inc., Almena, KS Alpha Woodward Restoration Inc.,

Detroit, MI Alpine Regional Education Center,

Gaylord, MI Also Morale Inc., Englewood, CO Alternative Radio Coalition Incorporated,

Lansing, MI American Society of Dermatology Inc.,

Midwest City, OK American-Somali Council, Washington,

DC American Stories Inc., Philadelphia, PA American Veterinary History Society,

Charlotte, NC Alternative Theatre Company, Phoenix,

AZ Alternative Workhaven Inc., Eudora, KS Altrusa Foundation, Fort Worth, TX Altrusa Teen Share Inc., Coldwater, MI Alvarado Historical Association Inc.,

Atlanta, GA American Way Inc., Baltimore, MD Americans and Germans Embracin Both

Ames, IA American Virtuosi Foundation Inc.,

Birmingham, AL American Waterfowl Association Inc.,

Alvarado, TX Aman Community, Cleveland, OH Amateur Hardwood Association of Red

Stick, Baton Rouge, LA Ambassadors for Christ, Nashville, NC Amber Waves Inc., Jasper, AL Ambulance Fund Raising Committee,

Townsend, WI Amdpa Foundation Inc., Pine Bluff, AR Amelia Island Chorale Inc., Fernandina

Nationalities in Dialogue and Association, Detroit, MI Americans for Mentored Officer

Recruitment and Education, Houston, TX Americas Art for Life Inc., Miami, FL Americas Favorite Pre-Teen Foundation,

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: Aden Relief Services, Alexandria, VA African-American Family History

Beach, FL America the Beautiful Centennial

Celebration, Inc., Colorado Springs, CO American Assistance to Eastern Europe,

Inc., Lake Ariel, PA Angleton Area Crimestoppers Inc.,

Angleton, TX Animal Aid for Vermilion Area Inc.,

Abbeville, LA Animal Protection League of Pulaski

Inc., Satellite Beach, FL American Association for Chronic

Fatigue Syndrome, Inc., Tulsa, OK American Bosnian Herzegovinian

Association, Clinton Township, MI American Childrens Welfare Foundation,

County, Inc., Somerset, KY Animal Relief Fund Inc., Garland, TX Amhe Incorporated, Chicago, IL Amigos for Education Inc., Alice, TX Amoco Dealers and Jobbers for Kids

Flora, IL American Disabilities Association,

Marshall, TX American Foundation for Removal of

Corporation, White Bear Lake, MN Anchor Ministries Inc., Conyers, GA Andrew Jackson Institute Inc., Nashville,

TN Andrew Magee-Scott Verplank

Addictions, Inc., Scottsdale, AZ American Freedom Assembly Inc.,

Trussville, AL American Friends of Mesilath Yesharim,

Inc., Baltimore, MD American Friends of the William Harvey

Endowment Fund, Dallas, TX Animal Relief Fund Inc., Parker, AZ Animal Welfare Society, Farmington, NM Animals Pals Inc., Farmington, MI Anioma Association of Nigeria Inc.,

Hyattsville, MD Anna Jonesboro Community Pride, Inc.,

Anna, IL Annual Emancipation Day Celebration,

LR-AR Scholarship Foundation Inc., Little Rock, AR Anoka County Tree Board Inc., Anoka,

MN Anti-Rheumatic Drug Guidelines Fund,

Association, Memphis, TN African American Men Against

Research Institute, Inc., Philadelphia, PA American Indian Center of Central

Narcotics, Inc., AA-MAN, Inc., Dallas, TX Alliance for the Welfare of Animals,

Florida, Inc., Orlando, FL American Mountain Guides Association,

Golden, CO American Multi-Racial Film Series, New

York, NY American Muslim Support Group Inc.,

Inc., Gallipolis, OH Annunciation Greek Orthodox Church of

Springfield, MO Allied Housing Group Ltd, St. Louis,

Inc., Phoenix, AZ

MO All Saints Scholarship Fund, Norfolk, VA

Belridge, MO American Podiatric Arthroscopic

Association, Inc., Lorain, OH

December 29, 1997 60 1997–52 I.R.B.

Antrim-Kalkaska Literacy Council,

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. Exploring Cultural and Educational

Kewadin, MI Apostolic Development Corporation,

Detroit, MI Applecor Foundation Inc., Chicago, IL Aqua-Tex Swim Team Inc., Klein, TX Aquatic Medical Research &

Development, Ltd., Inc., Miami, FL Aquia Harbor Volunteer Rescue Squad,

Inc., Stafford, VA Arab American Medical Association

Pittsburgh Chapter, Murrysville, PA Arc Thriftown Inc., Farmington, NM Ardbraccan Foundation Inc., Shorewood,

Learning, Sandy, UT Real Friends, Inc.,

Aurora, CO Youth Today Leaders Tomorrow, Inc.

WI Ardis Rhinehart Kremer Home of the

United Church of Christ, Conneaut, OH Ardmore Area Rapid Responders Inc.,

Ardmore, AL Area Counties Council on Alcoholism

Golden Valley, CO

Drug Abuse, Bellville, TX Arizona Academy of Family Physicians

Foundation, Inc., Phoenix, AZ Arizona Association of Conservation

Districts, Phoenix, AZ Campaign for Energy Efficiency in

Education and Health Care, Washington, DC Childrens Dance Co., Chattanooga, TN Coalition for a National Memorial to

Mahatma Gandhi, Potomac, MD Committee to Restore Pop Floyd Field,

Inc., Atlantic City, NJ Cystic Fibrosis Care Group Inc.,

Windermere, FL Gorgias Association Inc., Bellevue, CO Hollister Citizens Organization, Inc.,

Hollister, NC International Cultural and Friendship

Association, Mililani, HI Library Foundation of Jefferson County,

Inc., Montrello, FL Manasota Theatre Organ Society, Inc.,

Bradenton, FL Mid-South Tissue Bank, Inc., Memphis,

TN Rock the Vote Education Fund, Santa

Monica, CA San Diego Flute Guild, Poway, CA Wendy’s Relief Fund, Inc., Dublin, OH World Class School, Inc., Arlington, VA

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a pri

vate 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 97–126

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 29, 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).

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. At Cost Services, Inc.

New York, NY

1997–52 I.R.B. 61 December 29, 1997