Part IV. Items of General Interest

MN Grove City Football Supporters Inc.,

Announcement 98–9

Corrections are needed for the 1998 Circular E, Employer’s Tax Guide (Publication 15). Paper copies of Circular E and copies downloaded from the IRS web site or bulletin board before January 9, 1998, contain errors. The second paragraph under the heading “Family Employees” on page 7 should read:

Payments for the services of a child under the age of 21 who works for his or her parent whether or not in a trade or business are not subject to Federal unemployment (FUTA) tax. In addition, the Advance EIC Payment Tables contain errors (page 59 only). If these tables are used, some employees may receive slightly lower advance EIC payments than they are entitled to receive. However, because the errors create only small differences in advance EIC payments, employers are not required to correct payments already made or reprogram for the remainder of 1998.

A corrected Circular E has been posted to the IRS web site at www.irs.ustreas.gov. The tables in Circular A, Agricultural Employer’s Tax Guide (Pub. 51), and in Notice 1036, Early Release Copies of Income Tax Withholding and Advance Earned Income Credit Payment Tables, are correct as originally issued.

Foundations Status of Certain Organizations

Announcement 98–10

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: Brighton Foundation, Inc., Muncie, IN Camp Wanna-Be Inc., Vidalia, GA Children and Families Inc., Baltimore,

Society Inc., Paragould, AR

Greene County Education Foundation,

Eutaw, AL Grosse Pointe High School-Grosse Point

South High School Alumni Association, Grosse Pointe, MI Group for Affordable Housing, Roseville,

MD Children Inc., Raleigh, NC Children of Mine, Washington, DC Childrens Advocacy Center Inc.,

Phoenix, AZ Childrens Alternative Services Inc.,

Grove City, OH Guilford County Minority AIDS Task

Annapolis, MD Childrens Center of Preston County Inc.,

Force, Greensboro, NC Hannah’s House, Inc., Mishawaka, IN Health Education Resources Network of

Abilene Herna, Abilene, TX Healthier People Network Inc., Decatur,

Bruceton Mills, WV Childrens Christmas Dream Fund Inc.,

St. Petersburg, FL Circle C Child Development Center, Inc.,

GA Heart of Chicago Association, Oak

Brook, IL Heart of Florida Via De Cristo, Winter

Park, FL Heart of Ohio Girls Softball Association,

Austin, TX Circle of Hope Inc., Mableton, GA Citizens Advocating Responsible

Transportation, Houston, TX Doris Humphrey Repertory Dance

Richwood, OH Heart of the Rockies Christian

Company, Princeton, NJ Doubletree Foundation Inc., Austin, TX Douglas County Preservation Alliance

Conference, Salida, CO Heart of the Rockies Singers,

Inc., Lawrence, KS El Cid Historic Neighborhood, West

Palm Beach, FL El Paso Adult Day Care Service, El Paso,

Breckenridge, CO Hockey Unlimited Inc., Wausau, WI Hohokam Tribe of Indians, Tucson, AZ Holland Harbor Lighthouse Historical

Commission, East Lansing, MI Holland Home Health Services, Grand

Rapids, MI Holley Navarre Senior Association Inc.,

TX El Paso Borderlands Cultural Center, El

Navarre, FL Holly Pride Committee, Holly, CO Holy Rock Ministries Inc., Midwest City,

Paso, TX El S O L Project Save Our Landscape

Project, Kingsville, TX El Shaddai Emmaus Community of

OK Holyland and Bible Faith Foundation,

Illiana Inc., Harmony, IN Elephant Management USA Inc.,

Franksville, WI Family Enrichment Center, Inc.,

Indianapolis, IN Friends of Harris Park, Birmingham,

Washington, DC Home Inc., Colfax, NC Home of a Second Chance Incorporated,

AL Great Promise, Austin, TX Great River Foundation Inc., Natchez,

Indianapolis, IN Jefferson Business Referrals Inc., New

Orleans, LA Jefferson County Tuberculosis

Association Inc., Charles Town, WV Jefferson Junior Wrestling Association

MS Greater Annapolis Public Safety

Foundation Inc., Annapolis, MD Greater Columbus Billy Graham

Crusade, Columbus, OH Greene County Child Abuse Prevention

Council Inc., Solsberry, IN Greene County Courthouse Preservation

Inc., JJWA, Kearneysville, WV Jehovah Rapha Ministries, Starr, SC Jehovah Rapha Missions, Athens, TN Jemison-Van De Graaff Mansion

Foundation, Tuscaloosa, AL Jersey Light Horse Brigade Inc.,

Ringwood, NJ

1998–7 I.R.B 35 February 17, 1998

Kansas-Laubach Literacy Action Inc.,

Love and Faith Support Sytems Inc.,

Mid-City Development Corporation,

Detroit, MI Morgan Resident Association Inc.,

Arkansas City, KS Kansas Nurses for Life Inc., Valley

Center, KS Karpenissi Inc., Charlotte, NC Keep America Warm Inc., Tulsa, OK Keep Michigan Beautiful Foundation,

Chicago, IL Maryland Womens Lacrosse Club

Incorporated, Chattanooga, TN Maryland Youth Corporation Inc.,

Bloomfield Hills, MI Lakeshore Soccer League, Stevensville,

Owings Mills, MD Masjidullah Economic Community

Morgan, PA Morris Hockey Association Inc., Morris,

MN Morton-Tulpehocken Civic Association,

Philadelphia, PA Mosswood Golf & Recreation

Omaha Inc., Omaha, NE Sophia Schnitman Educational

MI Lakeview Senior Citizens Center, Macon,

Corporation of America-M.E.C.C.A., Philadelphia, PA Massacre Canyon Inc., Palisade, NE Masterbuilders Inc., Knoxville, TN Mastering Life Ministries Inc.,

Hermitage, TN Matthews Housing Corporation, Dallas,

Association, Monroe City, MO Mothers Against Gangs-Evanston Inc.,

Evanston, IL Ronald McDonald House Charities in

MO Lamar County Firefighters Association,

Chicota, TX Lamar Haven Inc., Fayette, AL Lesbian Thesbians Inc., Durham, NC Let God Arise Ministries Inc.,

TX Melbourne Beach Soccer Club Inc.,

Foundation Inc., East Windsor, NJ Virginia Chapter of National Bureau of

Montgomery, AL Levi Graham Henry III Scholarship

Foundation Inc., Miami, FL Levi Jordan Plantation Historical Society,

Melbourne Beach, FL Melchizedek Non-Profit Inc., Chicago, IL Melody and Harmony Low Cost

Housing, Far Hills, NJ Metro Life Choices, Dearborn, MI Metropolitan Community Housing

Angleton, TX Lorain County D.A.R.E. Officers

Missing Children Inc., Richmond, VA 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.

Association Inc., Elyria, OH Louisville Senior Citizens Inc.,

Louisville, NE Love & Light Support Co. Inc., Kansas

Development Organization, Southfield, MI Miami County Council on Aging,

Bucyrus, KS Miami Literature Depot Inc., Miami, FL Miami Valley Council for Native

City, MO Love-A-Lot Day Care Center Inc.,

Americans, Dayton, OH Micro Enterprise Assistance Program,

Dahlonega, GA Love Abounds House of Charity,

Edgewater, FL Love All-Serve All Inc., Tallahassee, FL

Pittsburgh, PA Mid-Atlantic Marine Education

Association, Williamsburg, VA

February 17, 1998 36 1998–7 I.R.B.