Part IV. Items — Internal Revenue Bulletin 1998-13

certification is based upon the fact that in the years 1987 through 1993 a total of 61 different state or local government issuers of exempt facility bonds issued under section 142(f) for the local furnishing of electric energy or gas filed information returns with the Internal Revenue Service under section 149(e). Further, an election under section 142(f)(4) is in no event required to be filed with the Internal Revenue Service more than once by a person engaged in the local furnishing of electric energy or gas. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. Chapter 6) is not required. 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

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

A public hearing has been scheduled for April 28, 1998, at 10 a.m. in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Because of access restrictions, visitors will not be admitted beyond the 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 April 22, 1998 and submit an outline of the topics to be discussed and the time to be devoted to each topic by April 7, 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 authors of these regulations are Michael G. Bailey and Allan

Notice of Proposed Rulemaking and Notice of Public Hearing

Obligations of States and Political Subdivisions

REG–110965–97

AGENCY: Internal Revenue Service (IRS), Treasury.

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

SUMMARY: This document withdraws portions of the notice of proposed rulemaking published in the Federal Regis- ter (59 F.R. 67658 [FI–72–88, 1995–1 C.B. 859]) on December 30, 1994. In T.D. 8757, the IRS is issuing temporary regulations that provide guidance to state and local governments that issue bonds for output facilities and to certain nongovernmental persons that are engaged in the local furnishing of electric energy or gas using facilities financed with state or local bonds. These proposed regulations reflect changes made by the Tax Reform Act of 1986 and the Small Business Job Protection Act of 1996. The text of those temporary regulations also serves as the text of these proposed regulations. This document provides a notice of public hearing on these proposed regulations.

DATES: Written comments must be received by April 22, 1998. Outlines of topics to be discussed at the public hearing scheduled for April 28, 1998, at 10 a.m. must be received by April 7, 1998.

ADDRESSES: Send Submissions to: CC:DOM:CORP:R (REG–110965–97), 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–110965–97), 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. The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Allan B. Seller, 202-622-3980; concerning submissions and the hearing, Michael L. Slaughter, Jr., 202-622-7190 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

Proposed regulations §§1.141–7 and 1.141–8, published on December 30, 1994 (59 F.R. 67658) addressed the application of the private activity bond tests of section 141(b)(2) to output contract for output facilities and the application of the $15 million limitation on output facility financings of section 141(b)(4). These proposed sections are withdrawn. These sections were issued as part of proposed regulations under §§1.141–0 through 1.141–16, Definition of Private Activity Bonds, which were finalized in part in T.D. 8712 published in the Federal Reg- ister on January 16, 1997.

Sections 1.141–7T, 1.141–8T, 1.141– 15T, 1.142(f)(4)–1T, and 1.150–5T published in T.D. 8757 are issued to provide guidance on certain aspects of the private activity bond restrictions under section 141 of the Internal Revenue Code. 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 notice of proposed rulemaking is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations.

It is hereby certified that these regulations do not have a significant impact on a substantial number of small entities. This

March 30, 1998 42 1998–13 I.R.B.

Seller, Office of the Assistant Chief Counsel (Financial Institutions and Products), and Nancy M. Lashnits, formerly of that office. However, other personnel from the IRS and Treasury Department participated in their development.

Partial Withdrawal of Notice of Proposed Rulemaking

Under the authority of 26 U.S.C. 7805, §§1.141–7 and 1.141–8 in the notice of proposed rulemaking that was published on December 30, 1994 (59 F.R. 67658) are withdrawn.

- - - -

Proposed Amendments to the Regulations

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

PART 1—INCOME TAXES

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

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.141–7 is added to read as follows:

§1.141–7 Special rules for output facilities.

[The text of this proposed section is the same as the text of §§1.141–7T published in T.D. 8757.]

Par. 3. Section 1.141–8 is amended by adding the text of the section to read as follows:

§1.141–8 $15 million limitation for output facilities.

[The text of this proposed section is the same as the text of §1.141–8T published in T.D. 8757.]

Par. 4. Section 1.141–15 is amended by adding paragraphs (f) through (i) to read as follows:

§1.141–15 Effective dates.

- - - -

(f) through (i) [The text of proposed paragraphs (f) through (i) are the same as the text of §1.141–15T(f) through (i) published in T.D. 8757.]

Par. 5. Section 1.142(f)(4)–1 is added to read as follows:

§1.142(f)(4)–1 Manner of making election to terminate tax-exempt bond financing.

Chipper of New Jersey Inc., Caldwell, NJ Choice Inc-Creative Homeless Options

[The text of this proposed section is the same as the text of §1.142(f)(4)–1T published in T.D. 8757.]

Par. 6. Section 1.150–5 is added to read as follows:

§1.150–5 Filing notices and elections.

[The text of this proposed section is the same as the text of §1.150–5T published in T.D. 8757.]

Michael P. Dolan, Deputy Commissioner of

Internal Revenue.

(Filed by the Office of the Federal Register on January 21, 1998, 8:45 a.m., and published in the issue of the Federal Register for January 22, 1998, 63 F.R. 3296)

Foundations Status of Certain Organizations

Announcement 98–25

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: A Miriam Jamison Children Center

Involving Community Exchange, Marietta, GA Christmas in October Miami County,

Spring, MD Fuquay-Varina Area Education, Fuquay

Inc., Paola, KS Christmas in September Inc., Butte, MT Christos Society Inc., Louisville, KY Christs Sanctified Holy Church

Foundation Trust of Atlanta, GA, Clarkston, GA Chronic Fatigue Syndrome Foundation of

Greater Baton Rouge, Inc., Baton Rouge, LA Citizens Foster Care Review Board Inc.,

Naples, FL Citizens Health Care Foundation, El

Paso, TX Daily Bread Inc., Bucyrus, KS Dakar Foundation for the Performing

Arts, Berkeley, CA Dakota Aids Life Foundation, Fargo, ND East Palo Alto Teen Home Inc., E. Palo

Alto, CA Ellis County Ministerial Alliance, Hays,

KS Elmas Little Lambs, Jackson, MS Emerald Coast Sailing Association Inc.,

Fort Walton Beach, FL Florida Judicial Education Foundation

Inc., Tallahassee, FL Florida Registry & Living Will Registry

of America Inc., Palatka, FL Folio Theatre Company Inc., Chicago, IL Food for Thought, Washington, DC Fort Towson School and Community

Foundation, Ft. Towson, OK Foxes for Kids Inc., Parker, CO Franciscan Friars of Mary Immaculate

Inc., Mt. Morris, MI Free the Children Inc., Cocoa, FL Friends of Guatemala Inc., Toledo, OH Friends of J.L. Long Middle School,

Dallas, TX Friends of Jung in Fort Wayne Indiana

Inc., Ft. Wayne, IN Fund to End the Deficit Inc., Silver

Foundation, Bakersfield, CA Asian Community Immigration Clinic,

San Francisco, CA The Berry Farm, Vashon, WA Centralia Schools Foundation, Centralia,

Varina, NC Fuse, Boulder, CO Forney Pee Wee Association, Forney, TX Greater East Canton Community

WA Childrens Rights Council of Illinois,

Pekin, IL Childrens Safe House Inc., Philadelphia,

Development Association, E. Canton, OH Greater Houston Church Directory,

Houston, TX

1998–13 I.R.B. 43 March 30, 1998

Greater Houston Puppetry Guild,

Richardson, TX Denver Dry Development Corporation,

Denver, CO Depere Development Corporation,

Houston, TX Hands Across Watts, Los Angeles, CA Hawaii Youth Congress, Honolulu, HI Head Injury Association of Kern County,

Houston Songwriters Performing Artists,

Galena Park, TX Houston Wee Care Shelter, Houston, TX HRS Employee Disaster Relief Fund,

Tallahassee, FL Hudson Volunteer Fire Department Inc.,

Dallas Chinese Community Center,

Bakersfield, CA The Healing Forest Conservancy,

Cleveland, OH Disabled Sports USAAdaptive Ski

Depere, WI Disabled Professionals Network,

Program, Albuquerque, NM Dolores Foundation Inc., Chamblee, GA Dolphin Alliance Inc., Melbourne Beach,

FL Dover Housing Development Inc., Dover,

Washington, DC Healthy Options for Teens, Portland, OR Helping Hand Vocational Training Camp,

Lufkin, TX Hula Hui O Kawai Aloha, Waimanalo, HI Jesus Christ Unlimited Evangelistic

Association Incorporated, Kokomo, IN Jesus House Inc., Florence, AL Jesus is Alpha and Omega Ministries

Orleans, CA Hemophilia-HIV Peer Association,

Cardiff, CA Heritage Discovery Center Inc.,

Mokelumne Hill, CA Heritage Village Committee Inc., Sidney,

Inc., Houston, TX Jesus Saves and Heals Ministries Inc.,

Tampa, FL Jet Age Museum of Technology Inc.,

Richardson, TX Jewish Learning Foundation, Chicago, IL Mass Healing Foundation, Olympia, WA Matanuska Valley American Baptist

Colorado Springs, CO Down Syndrome Interest Group of

MI Hickman County Historical Society,

DE Dovia of the Pikes Peak Region Inc.,

Delaware County, Upper Darby, PA Educational Adventures Inc., Sanford, FL Educational Council for Hope and

Centerville, TN High Blood Pressure Control Program of

Homes Inc., Palmer, AK McKinley District Housing Association,

Western New York Inc., Buffalo, NY The Highlands Pipes & Drum

Incorporated, West Hills, CA High on Kids, Hummelstown, PA Hilo Rotary Club Foundation, Hilo, HI Hindu Mandir, San Jose, CA H I S Group Homes, Ceres, CA Historic Bullock Cemetery Association,

Opportunity, Inc., New Orleans, LA Educational Enhancement Services Inc.,

Tacoma, WA The Medical Staff of Santa Barbara

Cottage Hospital, Santa Barbara, CA Metamorphosis, Gardena, CA Mexican Dialysis Assistance League,

Salt Lake City, UT Educational Foundation Inc., Houston,

TX Freedom Club Inc., Amarillo, TX Freedom Forum Inc., Colleyville, TX Freedom From Drugs Outreach

Coppell, TX Historic Hudson Community Association,

Santa Paula, CA Mid-State Evangelistic Crusade Inc.,

Paso Robles, CA Mission Global Harvest, Huntington

Park, CA Montreux Healthy Start Foundation,

Movement, Detroit, MI Freedom House Inc., Cleveland, OH Freedom Ministries Incorporated,

Newark, OH Hoboken Waterfront Corporation,

Hoboken, NJ Hollywood Youth Advisory Committee

Inc., Hollywood, FL Holopolis Inc., Chattanooga, TN Holton Youth Baseball and Softball Inc.,

Angeles, CA Mothers for Help Inc., Kirkland, WA Mount Hope-Helix Heights Residents

Reno, NV Morningside Group Home Inc., Los

Fremont, MI Fremont Soup Kitchen Inc., Fremont,

Martinsville, VA Freedom Now Inc., Chicago, IL Fremont Area Elderly Needs Fund,

Holton, KS Holy Spirit Ministries, Las Vegas, NV Horizon International Relief Services,

Corvallis, OR Myrtlewood Youth Services Inc.,

San Diego, CA Hot Springs Youth Center, Hot Springs, SD Housing Hope Properties, Everett, WA Housing Opportunity Center Mountain

Association Inc., San Diego, CA Multicultural Assistance Program,

Corvallis, OR Child Abuse Prevention Committee of

Albuquerque-Bernalillo County Inc., Albuquerque, NM Child Care Inc., Grand Junction, CO Chris Keeney Fund, Houston, TX Christ in My Life Productions

OH Grace Prison Outreach Inc., Austell, GA Graceville Informed Parents Inc.,

Graceville, FL Graham County Community Foundation

Inc., Augusta, GA Hatteras Island Maritime Museum Inc.,

Vista Villas, Phoenix, AZ Houston Alternative Ministers

Inc., Hill City, KS Hatchers Day Care & Learning Center

Fellowship Inc., Houston, TX Houston Area Association for Bilingual

Education, Spring, TX Houston Area Community Development

Foundation, Inc., Indianapolis, IN Christian Action Council of Ministry and

Hatteras, NC Haven Foundation Inc., Parma, OH Haven House of Pickaway County,

Circleville, OH Helping Hand Group Incorporated,

Indianapolis, IN Helping Miami Rebuild Inc., Miami, FL Helping Others Purse Excellence Hope,

Corporation, Houston, TX Houston Area Dekalb Association,

Houston, TX Houston Institute for the Protection of

Education, Lancaster, PA Chuck Cooper Youth Development

Association, Pittsburgh, PA CHWPC Education and Training Fund,

Birmingham, AL Hope Community Charitable Trust,

Youth Inc., Houston, TX Houston Safe Boating Council Inc.,

Houston, TX Houston Slam & Jam, Houston, TX

Chesterfield, VA

Washington, DC Dale Youth Soccer Club Limited,

Plano, TX Hope for Life, Westchester, OH

March 30, 1998 44 1998–13 I.R.B.

Hope House-Franklin County Christian

Minnesota Foundation for

Caring Center Inc., Ottawa, KS Hope House of Delaware Valley,

North American Conference for Itinerant

Evangelists, Minneapolis, MN North American Strawberry Growers

Endowment Fund, High Point, NC North Carolina Interfaith Network on

Rosemont, PA Jacksonville Concert Ballet Company

Inc., Jacksonville, FL Jacksonville Education Foundation Inc.,

Jacksonville, TX Jaguars Amateur Basketball Organization

Research Foundation, Inc., Amherst, OH North Bean Street Neighborhood

Association, Spartanburg, SC North Canton Chautauqua Foundation,

Inc., Canton, OH North Carolina Shakespeare Festival

of Prince Georges, Laurel, MD James Memorial Preservation Society

LTD, Williston, ND Kankakee Valley Tennis Association Inc.,

Communication and Education Through Storytelling, Minneapolis, MN Minnesota Ninth District American

Legion Band, Inc., Crookston, MN Minnesota Walk to Emmaus Inc.,

Oakdale, MN Minolas Place of Texas Inc., Houston,

TX Minority Advisory Panel, Southfield,

MI Miracle House Ministries Inc., Fort

Lauderdale, FL Network Ministries Inc., Tallahassee, FL Network of Ambassadors NOA

Bourbonnais, IL Kansas City African Tennis Association,

Alcoholism and Other Drug Abuse, Kannapolis, NC North Central PA Military Museum Inc.,

Kansas City, MO Kansas Crime Prevention Association,

Salina, KS Kansas Institute on Alcohol and Other

Foundation, Omaha, NE New Abundant and Everlasting Life

Williamsport, PA North Dade Trauma Center Inc., Sunny

Isles, FL North Detroit Jets Athletic Association,

Detroit, MI North Ellis County Economic

Drug Abuse in Higher Education, Topeka, KS Latrobe Chapter Society of Architectural

Historian, Washington, DC Lee Headquarters Trust Inc., Ronceverte,

Ministries, Inc., Naperville, IL New Beginnings Day Care & Pre-School,

TX New Center North Neighbors, Detroit,

MI New Century Learning & Development

Inc., Clyde, KS New Caney Horizons Inc., New Caney,

WV Leesville-Vernon Boys and Girls Club

Inc., Leesville, LA Legal Aid Society of the Martin County

Development Commission, Inc., Red Oak, TX North End Dental Care Assistance Inc.,

Flint, MI North Henry Athletic Association Inc.,

Stockbridge, GA North Jefferson Charity Run, Gardendale,

AL North Muskegon Booster Club Inc., N.

Bar Association Inc., Jensen Beach, FL Legal Assistance for Vietnamese Asylum

Center, Inc., Duluth, MN New Covenant Ministries Counseling and

Training Center, Mesa, AZ Stafford County Alcohol and Drug

Services, Inc., St. John, KS New Day Multi Purpose Service Center,

Seekers, Fairfax, VA Lehighton Ambulance Association Inc.,

Lehighton, PA Lend a Hand Inc., Fort Smith, AR Lesbian Gay and Bisexual Community

Center Inc., Miami Beach, FL Mindpower Incorporated, Hammond, IN Mini-Productions Inc., Pittsburgh, PA Ministerio Torre Fuerte Inc., Miami, FL Ministries of Faith Hope and Love Inc.,

Inc., Detroit, MI New Directions Association, Washington,

DC New Directions Training USA Inc., Cave

VA New Focus Tennessee, Parrotsville, TN New Friends Inc., Altamonte Springs, FL New Generation Youth Center Inc.,

Creek, AZ New Dominion Housing Inc., Norfolk,

Muskegon, 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.

Jacksonville, FL Ministry Center Inc., Lima, OH Ministry for Theological Education,

Memphis, TN Minnesota Deaf Skiers Association, St.

Plymouth, NC Norma B. Summerville Scholarship

Paul, MN Minnesota Environmental Initiative Inc.,

Foundation, Akron, OH Norma Wilson Ministries Inc., Harrison,

AR Norman Life Services Inc., Norman, OK

Minneapolis, MN

1998–13 I.R.B. 45 March 30, 1998