Part IV. Items of General Interest

organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations: Christians for Renewed Family Values,

Cinematic & Performing Arts, Inc., Denver, CO

Notice of Public Hearing on Proposed Regulations

Tax Treatment of Cafeteria Plans; Hearing

REG–243025–96

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of public hearing on proposed regulations.

SUMMARY: This document provides notice of a public hearing on proposed amendments that would 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.

DATES: The public hearing will be held on Tuesday, May 5, 1998, beginning at 10:00 a.m. Requests to speak and outlines of oral comments must be received by Tuesday, April 14, 1998.

ADDRESSES: The public hearing will be held in room 2615, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Requests to speak and outlines of oral comments should be submitted to the 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.

FOR FURTHER INFORMATION CONTACT: Mike Slaughter of the Regulations Unit, Assistant Chief Counsel (Corporate), 202-622-7190 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is proposed regulations under section 125 of the Internal Revenue Code. These regulations appeared in the Federal Register (62 F.R. 60196) on Friday, November 7, 1997. The rules of §601.601 (a)(3) of the “Statement of Procedural Rules” (26 CFR

part 601) shall apply with respect to the public hearing. Persons who have submitted written comments within the time prescribed in the notice of proposed rulemaking and who also desire to present oral comments at the hearing on the proposed regulations should submit not later than Tuesday, April 21, 1998, an outline of the oral comments/testimony to be presented at the hearing and the time they wish to devote to each subject.

Each speaker (or group of speakers representing a single entity) will be limited to 10 minutes for an oral presentation exclusive of the time consumed by the questions from the panel for the government and answers to these questions.

Because of controlled access restrictions, attendees cannot be admitted beyond the lobby of the Internal Revenue Building until 9:45 a.m.

An agenda showing the scheduling of the speakers will be made after outlines are received from the persons testifying. Copies of the agenda will be available free of charge at the hearing.

Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate) .

(Filed by the Office of the Federal Register on March 18, 1998, 8:45 a.m., and published in the issue of the Federal Register for March 19, 1998, 63 F.R. 13383).

Foundations Status of Certain Organizations

Announcement 98–36

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

Inc., St. Petersburg, FL Christopher Area Youth Association,

Christopher, IL Cincinnati Organization of Parents of

Suzuki, Cincinnati, OH Circle B. Blessings Therapeutic Riding

Center, Inc., Walkerton, IN Citizens Against Ravaging Our

Environment, Inc., Clinton, MI Citizens for Positive Affirmation Inc.,

Jacksonville, FL Citizens for Tomorrows Future Inc.,

Ivanhole, NC Citizens Housing and Motivation

Program-CHAMP, Houston, TX Citizens Island Bridge Company LTD,

Lake Havasu, AZ Citizens Promoting Recycling, Rifle, CO Coast of Judea Inc., Whitesboro, NJ Coastal Area Home Providers

Association, Inc., Savannah, GA Coastal Carolina HIV Care Consortium,

Inc., Jacksonville, NC Cobb County Fire and Emergency

Services Benevolent Fund, Marietta, GA Coffee Springs School District

Foundation, Inc., Coffee Springs, AL Coker Volunteer Fire Department Inc.,

Coker, AL Colcord Little League Inc., Colcord, OK College Information Systems, Hickory,

NC Collegians Activated To Liberate Life

Call, Madison, WI Collierville Rotary Foundation,

Collierville, TN Collirene Youth Recreation Inc., Tyler,

AL Collision Ministries Inc., Franklin, TN Colony Library Foundation, The Colony,

TX Colorado American Indian Foundation,

Denver, CO Colorado Assistance Center Inc., Denver,

CO Colorado Association for Healthcare

Quality, Inc., Fort Collins, CO Colorado Childrens Center for the

May 4, 1998 18 1998–18 I.R.B.

Count It All Joy Inc., Seymour, IN Country Heights Playground,

Owensboro, KY Country Kids Pre-School and Day,

Pocahontas, AR Court Appointed Special Advocates,

Colorado Foxes Recreational Soccer

Club, Inc., Parker, CO Colorado Senior Network Users Group,

Community Volunteer Training, Kansas

City, MO Community Works, Charlotte, NC Community Youth Association, Nevada,

Colorado Springs, CO Colorado Staff Development Council,

Broomfield, CO Colorado Teamsters Hispanic Caucus

TX Compani, Richfield, UT Compass Ministries Inc., Glendale, AZ Compass Theatre Company, Denver,

Joint Council 3, Denver, CO Colorado Veterans for Housing Inc.,

Lewisville, TX Coweta Communities in Schools Inc.,

Denver, CO Colorado Young Lawyers Christmas in

CO Compassionate Heart Ministries Inc.,

Newnan, GA Cowtown Opry, Fort Worth, TX Cozad Youth Recreation, Cozad, NE Craigs Divorced Kids, Craig, CO Cranberry Township Athletic, Cranberry

January Inc., Colorado Springs, CO Columbia State U Inc., Metairie, LA Columbus-Copapayo Sister City Project,

Kansas City, MO Comprehensive Care Center Memorial

Edison, NJ Computer Lifeskills Center Inc., Grand

Twp, PA Craven County Pirate Club, New Bern,

NC Create Inc., Tallahassee, FL Creations Anew Inc., North Royalton,

Columbus, OH Columbus Quincentennial Foundation

Inc., Media, PA Coming Together To Help Promotions,

Philadelphia, PA Comites Inc., Miami, FL Commerce Enhancement Corporation,

Fund, Houston, TX Computer Awareness Foundation Inc.,

Rapids, MI Comsoft, Clemson, SC Concerned Citizens for a Better

OH Creative Learning Day-Care Inc., St.

Martinville, LA Creative Playground of Ft. Pierce, Ft.

Shelbyville, KY Committee for the March on Washington,

Community, Harvey, IL Concerned Citizens of Central Texas

Sentinel Communications, Waco, TX Concerned Clergy Foundation Inc.,

Inc., Pittsburgh, PA Community Access Centers Inc.,

Pierce, FL Creek County Sheriff Reserve, Supulpa,

OK Creole Chapter 43 NAWCC, Metairie,

LA Crime Stoppers of Carroll County,

Roanoke, VA Community Access Television Inc.,

Indianapolis, IN Concerned Senior Citizens of Colorado,

Huntingdon, TN Crime Stoppers of Mayfield & Graves,

Mayfield, KY Crisis Pregnancy C A R E Center Inc.,

Fayetteville, AR Community Action Services, Provo,

UT Community Help Inc., Columbia, SC Community Housing Action Team

Inc., Fort Collins, CO Concert Dance Ensemble, Waxahachie,

Conneaut, OH Connections for a Better World Inc.,

Harrodsburg, KY Crisis Pregnancy Help-Line, Manistique,

MI Crisis Pregnancy Services of ADA, Ada,

Incorporated, Indianapolis, IN Community Housing Assistance

TX Concho Valley Regional Hospital

Auxiliary, San Angelo, TX Conneaut Education Foundation,

Program, Lebanon, OH Community Housing Corporation,

Southfield, MI Community Impact Organization,

OK Critical Incident Stress Debriefing,

Winter Haven, FL Critical Thought Development, Grand

Rapids, MI Cro-Aid Corp, Fort Lee, NJ Croatian Council of Kansas City Inc.,

Greenville, NC Community Multi-Cultural Action Team,

Jackson, TN Community of Men, Chicago, IL Community Redevelopment Inc., Atlanta,

Chevy Chase, MD Connor Moran Childrens Cancer

Foundation, Inc., Tequesta, FL Conquerors Quartet Ministries

Incorporated, Evansville, IN Conway Youth Sports Club Inc., Conway,

Inc., Adel, GA Cormagda Inc., Chicago, IL Cornerstone Ministries Inc., Dodge City,

AR Cook County Council on Child Abuse

GA Community Reinvestment Foundation

Kansas City, KS Croation Youth of New Jersey Inc., Fort

Inc., Indianapolis, IN Community Relations Council in

Lee, NJ Crofton Park Production Company,

Morristown, TN Crossroad Farms Inc., Newark, DE Crossroads Career Services Inc., Atlanta,

Anderson County, Inc., Palestine, TX Community Resource Council Polk

KS Corning Community Center Inc.,

Youth Institute, Inc., Raleigh, NC Community Resources Inc., Thomasville,

Corning, AR Coulters Mill Baptist Fellowship, Oreana,

IL Council for Urban Peace and Justice,

Granville, OH Council of Friends Groups of Akron,

GA Crosstown Outreach Services, Detroit,

GA Community Resources Unlimited Inc.,

Silver Spring, MD Community Social Service Inc., Baton

Rouge, LA Community United Neighbors Against

Beach, FL

Akron, OH Counseling Advocacy Resources Inc.,

MI Crown Broadcasting Company, Pella, IA Dreammakers International Education

Inc., Columbus, OH Dreamstreets Press Incorporated,

Newark, DE

Drugs, Philadelphia, PA

Kokomo, IN Count & Countess De Hoernle, Deerfield

1998–18 I.R.B. 19 May 4, 1998

Driver of the Year Foundation Inc.,

Pittsburgh, PA Drug and AIDS Prevention Among

Friends of the Topiary Park Inc.,

Columbus, OH Friends of Tijeras Pueblo, Tijeras, NM Future Harvest, Jackson, MS Future Leaders for a Better Philadelphia

African-Americans Inc., Smithfield, NC Drug Free Housing Foundation Inc.,

Fred Demayo Scholarship Fund Inc.,

Glenridge, NJ Freddie Moore Memorial Care Home

Inc., Memphis, TN Frederick County Sheriffs Office Citizen

Jacksonville, FL Drug Free Workplace Coalition of Palm

Advisory Committee Inc., Frederick, MD Frederick Knight Ministries Inc.,

Inc., Philadelphia, PA Footprints Only Inc., Timonium, MD For a Better World Inc., New Orleans,

LA Foresight Ministries Inc., Cascade, WI Greenwood Superfund Oversight

Beach County Inc., West Palm Beach, FL Drug Watch International, Elmhurst, IL Dublin Irish Celebration, Dublin, OH Dubuque Area Youth Leadership Council,

Midfield, AL Free Media Forum Inc., Atlanta, GA Friends of Kennesaw Mountain National

Williamston, NC Friends of Mi Casa Inc., San Antonio, TX Friends of Nathan Goff House Inc.,

Clarksburg, WV Friends of Northville Parks & Recreation,

Inc., Fayetteville, GA Gresham Hills Inc., Florence, AL Gulf Coast—A Journal of Literature &

Battlefield Park Inc., Marietta, GA Friends of Martin Memorial Library,

Coalition, Warrenton, VA Greg Mausz Evangelistic Association

Fine Arts, Houston, TX Gulf Coast Cycling Association,

Dubuque, IA Duke and Duchess Inc., Houston, TX Dunbar Bulldog Academic and Athletic

Boosters Inc., Lexington, KY Duncanville Soccer Association,

Duncanville, TX Durand Farm Natural Preserve Inc.,

Northville, MI Friends of Q. A. Thorp, Chicago, IL Friends of the Blanchard Library Inc.,

Houston, TX Gulf Yachting Association Foundation

Decatur, GA Episcopal Investment Corporation,

Inc., Mobile, AL Gunsight Religious Conference Center &

Dude Ranch, San Antonio, TX Gurleys Transportation Service Inc., New

Houston, TX Epsilon Tau Omega Endowment Fund,

Blanchard, OK Friends of the Coast Corporation, New

Braunfels, TX Friends of the Colon Township Library,

Greenville, SC Equestrian Challenge of Naples Inc.,

Orleans, LA Guru Nanak Nam Foundation, Santa

Cruz, NM Gwinnett County Mounted Patrol,

Naples, FL Equestrian Support Group, Hampton, AR Equip and Unify to Reach, Altamonte

Colon, MI Friends of the Culinary Arts Foundation,

Danville, IL Friends of the Davis Program Inc.,

Cincinnati, OH Friends of the Danville Public Library,

Springs, FL Fous Inc., Decatur, GA Franciscan Service Program

Incorporated, Covington, KY Frank L. Rizzo Monument Committee,

Philadelphia, PA Franklin County Education Corporation,

Meadville, MS Franz Jaegerstaetter Memorial Fund Inc.,

Columbus, OH Friends of the Holy Cross, Washington,

DC Friends of the Kenyon Area Ambulance

Library Incorporated, Vincennes, IN Friends of the Lancaster Veterans

Memorial Library, Lancaster, TX Friends of the Marylou Reddick Public

Association, Kenyon, MN Friends of the Knox County Public

Lawrenceville, GA 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.

Marion, SD Frazier Freedom Neighborhood

Association, Dallas, TX Fred A. Link III Memorial Scholarship

Library, Fort Worth, TX Friends of the Sierra Leone Peoples

Organization, Washington, DC

Inc., Bridgeport, OH

May 4, 1998 20 1998–18 I.R.B.