Part IV. Items of General Interest

Longmont, CO Kiwanis Club of Sarasota Sunrise

Foundations Status of Certain Organizations

Announcement 98–37

Hytowl Inc., Chicago, IL Jireh Development Corporation,

Kingston Youth League, Chillicothe, OH Kiwanis Club of Longmont 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: Hospice of the Heart Inc., Whitney, TX Hot Rod Hundley Foundation, Salt Lake

Cincinnati, OH Joe Wibel III Memorial Scholarship

Fund, Crossville, TN Joedy P. Hendrix Jr. Ministries Inc.,

Rapids, MI Kentucky Baptist Disaster Relief

Checotah, OK Joeys Shelter Inc., Atlanta, GA John & Lisa Mcdaniel Ministries Inc.,

Foundation Inc., Sarasota, FL Kiwanis Park Inc., Irvine, KY Knightlife Inc., Memphis, TN Knights of Christ Inc., Clarksville, IN Knoxville Concert Band, Knoxville, TN Knoxville Fall Baseball League,

Knoxville, TN Koala Lebanon Alumni Association Inc.,

Lebanon, IN Koinonia Agape Ministries Inc., Orlando,

Memphis, TN John Christian Charity Trust Inc.,

Pittsburgh, PA Johnson County Fire Training

Association Inc., Cleburne, TX Johnson Volunteer Fire Department,

Ellisville, MS Jr Pantherettes, Newark, OH Just Because Inc., Arvada, CO Just for the Kids of N P C Inc., Danville,

IN Justice Building Inc., Corpus Christi, TX Juvenile Officers Association of

Michigan & Ontario, Detroit, MI Juvenile Awareness in Law Enforcement

FL Koinonia House of Jackson County,

Chicago, IL Korner Klub Inc., Hillsboro, WI KPCH Inc., Winston Salem, NC Krewe of Christmas Inc., New Orleans,

LA Life Choice Mission Inc., Cocoa Beach,

FL Life Conservation Inc., Atlanta, GA Life Cycle of Indiana Inc., Indianapolis,

IN Life Education Network of Florida Inc.,

Jackson, MI Kokopelli Notes, Asheville, NC Korean American Citizens Coalition,

and Life Inc., Lithonia, GA Kent County Central Committee, Grand

City, UT Hot Springs Documentary Film Festival,

Southeastern Region, Barbourville, KY Kentucky Center To Prevent Gun

Hot Springs, AR Hugs Inc., Paulsboro, NJ Human Touch, Kansas City, MO Humane Society of Van Buren County,

Violence, Prospect, KY Kentucky Educational Fund for Handicap

Maitland, FL Life Giver Inc. of Hampton Roads,

Spencer, TN Humanitarian Aid for Ethiopia,

Washington, DC Humanities Corporation, Phoenix, AZ Hundred Club of Alvin, Alvin, TX Hundred Club of Greater Charleston Inc.,

Children Inc., Frankfort, KY Kentucky High School Junior All Stars

MI Kentucky Recycling Association Inc.,

Inc., Madisonville, KY Kentucky Homeless Shelter Inc., Detroit,

Charleston, SC Hungarian Baptist Union of Romania

Ministries Inc., Fort Valley, GA Lil Pardners Child Care and Learning

Incorporated, Dallas, TX Hunterdon County Housing Corporation,

Independence, KY Kentucky Refugee Ministries Inc.,

Louisville, KY Kentucky Society of Healthcare Planning

and Marketing Inc., Louisville, KY Kerr County Sheriffs Reserve, Kerrville,

Virginia Beach, VA Life Line Ministries Inc., Lafayette, LA Life Rescue Mission, Norristown, PA Life Styles Inc., Hoisington, KS Life Transition Therapy Institute, Santa

Fe, NM Lifeline Ministries, Marshall, MN Light Club No. 2 Inc., Jacksonville, TX Lighthouse Childrens Home and

Center Inc., Terrell, TX Lima Area Parkinson Support Group Inc.,

Lima, OH Lincoln County Band Boosters of the

W. Orange, NJ Huntsville Firefighters Retirees

Association Inc., Huntsville, AL Hurricane Andrew Relief Association of

TX Kids for Education, Dearborn Heights,

IRS Employees, Plantation, FL Hurricane Proof and Flood Resistant

Housing Foundation, Houston, TX Hutchinson Archives Inc., Hutchinson,

MI Kids Like Me of Johnson County,

Shawnee Mission, KS Kids Network Inc., Superior, WI Kids Unlimited, Tucson, AZ Kings Ambassadors Inc., Argyle, TX Kings Kids Day Care Inc., Gardner, KS Kingston Township Raiders Junior

Lincoln County Bands, Stanford, KY Living Alternatives Inc., Tyler, TX Living Alternatives of Jacksonville Inc.,

Jacksonville, TX Living Faith Group A Member Group of

Alcoholics Anonymous, Austin, TX Living Sanctuary of Faith, Broadview, IL Lloyd E Collins Scholarship Fund,

Danbury, NC

KS Hyde County Childrens Center Inc.,

Engelhard, NC Hydrocephalus Association of

Philadelphia, Philadelphia, PA

Football Inc., Shavertown, PA

May 11, 1998 24 1998–19 I.R.B.

Lo-Tech Research & Development Inc.,

St. Petersburg, FL Los Barrios Unidos Health Foundation,

Dallas, TX Los-Islenos Heritage & Cultural Society,

Violet, LA Los Ninos Inc., Albuquerque, NM Losers Inc., Kennesaw, GA Lost Pines Industries, Cedar Creek, TX Lotus Production Company Inc., Kansas

Michigan Environmental Trust Ltd,

Bloomfield Hills, MI Michigan Theatre Center Inc., Detroit,

Neighborhood Senior Center Inc., New

MI Mid-Del Food Pantry Inc., Midwest City,

Orleans, LA Neighborhood Visions Inc., Kansas City,

KS Neolaia of Pasco Inc., Holiday, FL New Hanover Adolescent Health

OK Mississippi Junior Chamber of Source

Council, Incorporated, Wilmington, NC New Hope Baptist Ministries of Summit

Foundation, Inc., Meridian, MS Mississippi Writers Association Inc.,

City, MO Louisiana Cancer Coalition, Baton

Rouge, LA Louisiana Feed-a-Meal Inc., Ruston, LA Louisiana Oilmans Charity Invitational

Jackson, MS Missoula on Ice Inc., Missoula, MT Missouri Valley Historical Society,

Bismarck, ND Missouri Valley Tennis E&R Foundation,

Kansas City, MO MNI SOSE Water Rights Coalition,

County-Akron, OH, Akron, OH New Hope Boys Ranch Inc., Overton, TX New Hope for Tomorrow Foundation,

Columbus, OH New Hope Housing Ministries Inc.,

Hudsonville, MI New Horizons Community Services Inc.,

Inc., New Orleans, LA Love for Children of Clark County,

Prescott Valley, AZ New Life Programs Inc., Dawsonville,

Albuquerque, NM New Mexico National Guard Historical

Jeffersonville, IN Love Inc. of Bradley County Tennessee,

Cleveland, TN Love the People Inc., Bozeman, MT Love To Serve Incorporated, Chicago, IL Loveland Police Dept. Racing Team,

Loveland, CO Low Income Housing Foundation of New

Rapid City, SD Mobile Beauty-N-Massage Inc., Dallas,

TX Mobile City Relief, Memphis, TN Mohave Literacy Council Incorporated,

Fort Mohave, AZ Moms Day Care Center, St. Thomas, VI Montgomery Dancers Unlimited, Mt.

Carbon, WV Montrose Community Foundation,

GA New Mexico Clogging Association,

Albuquerque, NM New Mexico Elite Volleyball Club,

Mexico Inc., Albuquerque, NM Lower 9th Ward Coalition Inc., New

Orleans, LA Lower Woodville Youth Development

Montrose, MI Monumental Rifle & Pistol Club-Junior

Foundation, Inc., Santa Fe, NM New Mexico Open Land Trust, Santa Fe,

NM New Mexico State D A R E Board, Santa

Fe, NM New Orleans Technology Council

Corporation, New Orleans, LA New World Foundation Inc., Miami, FL O. J. Esquivel Foundation, Kingsville,

Club, Natchez, MS LRGS Educational Foundation Inc.,

Baker, WV Lt. Ben Benjamin O. Davis Jr. Chapter

Division Incorporated, Clarksville, MD Moon Hut, Boulder, CO Mount Pocono Sports Complex Fund

Committee, Inc., Mt. Pocono, PA Mountain State Art and Craft Fair

Tuskegee Airmen, Box Elder, SD Luis H. Garcia Memorial Scholarship

TX Oak Cliff Christian Housing Inc., Dallas,

Fund Inc., Trenton, NJ Luther Heights Inc., Bettendorf, IA Lutheran Bears Football Association Inc.,

Scholarship and Grant Fund, Kenna, WV Mount Sneffels Education Foundation,

Ridgway, CO Mount Zion Fellowship Inc., New Bern,

NC Mountain Meadow Ranch Bible Camp,

TX Oak Grove Missions to Russia,

Poplarville, MS Oconto Falls Area School Age Child Care

Saginaw, MI Lutheran Social Services of the Greater

Charleston Area, N. Charleston, SC Luthern Family Services of Tennessee,

Phoenix, AZ Mt. St. Alban Independent Scholastic

Newspaper, Inc., Washington, DC Mt. Vernon Optimist Youth Baseball Softball, Inc., Mt. Vernon, IL Multi-Cultural Initiatives Alliance, St.

Inc., Oconto Falls, WI Oconto Falls Partners in Education Inc.,

Oconto Falls, WI Odessa Pony League, Odessa, MO Ofallon Community Center Inc., Ofallon,

Knoxville, TN Lycoming Animal Protection Society

Inc., Montoursville, PA Lydia Rose Hummel-Dosmann

Educational Foundation Inc., Milwaukee, WI Lyman Adult Foster Care, Detroit, MI Lyme Disease Institute Inc., Cape

Paul, MN Muslimat Al Nissa Jamiyatt Inc., Atlanta,

GA Mustard Seed Ministries Inc.,

IL Office of Black and Minority Health for

the State of Wisconsin, Glendale, WI Ohio Entrepreneurship Association,

Reynoldsburg, OH Ohio Eta Foundation of Sigma Phi

Girardeau, MO Michael E. Griffith Memorial

Epsilon, Cincinnati, OH Ohio Leadership Institute Inc., Ironton,

Cleveland, OH Ohio Schools Development Corporation,

Columbus, OH

Foundation, Inc., Copperas Cove, TX Michigan Black Shell Service Station

Dealers, Detroit, MI Michigan Chiropractic Foundation, East

Springfield, IL My Brothers Keeper Ministry Keepers

Inn, Youngstown, OH My Friends House Inc., College Park,

GA My Life Development Corps, Decatur,

GA

OH Ohio Psychiatric Nurses Network,

Lansing, MI

1998–19 I.R.B. 25 May 11, 1998

Ohio Valley Harvest Inc., Wheeling,

WV Oki Wildlife Cooperative, Pleasant Plain,

Orange County Radio Amateurs

Incorporated, Chapel Hill, NC Orchard Manor Resident Management

Corporation, Charleston, WV Organico Institute Corporation, Ashland,

OH Oklahoma Association of Resource

Conservation & Development Councils, Burns Flat, OK Oklahoma Association of Scholars,

Orlando, FL Orthopaedic Research Foundation Inc.,

Oklahoma City, OK Oklahoma Special Rescue Team Inc.,

Duncan, OK Oklahoma Tamil Sangam, Oklahoma

WI Orion Institute, Salt Lake City, UT Orlando Wheelchair Games Inc.,

City, OK Oklahoma Toxics Campaign Fund Inc.,

Fayetteville, AR Osage Community Day School Inc.,

Oklahoma City, OK Okmulgee Art Guild Inc., Okmulgee, OK Olathe Sister Cities Association Inc.,

Olathe, KS Old Camp Meeting Ministries, Arlington,

Aurora, CO Osceola County Intergroup of Alcoholics

Anonymous, St. Cloud, FL Osprey Baseball Alumni Club, Savannah,

GA Others Inc., Atlanta, GA Ottawa Kiwanis Retirement Community

TX Old East Dallas Renaissance Project,

Dallas, TX Old Fourth Ward Redevelopment Inc.,

Atlanta, GA Old Mill Hill Society Inc., Trenton, NJ Old Neighborhood Rehab Inc.,

Inc., Ottawa, OH Our Children in the Courts Foundation,

Bradenton, FL Our Industries, San Marcos, TX Our Jobs Our Children Our Future Inc.,

Chicago, IL Our Daily Bread of Bradenton Inc.,

Springfield, IL Old Rockport Inc., Rockport, IN Oldham County Heritage Farm and

Branch Museum of Vega Texas Inc., Vega, TX Olive Gardens Development Corporation

Huntington, WV Our Little Angels Inc., Lebanon, IN Outreach Community Services Inc., Lake

Providence, LA Outreach Ministries Inc., Green Forest,

AR Owen County Art Guild Inc., Spencer,

Inc., Brinly, AR Omaha South High School Alumni

IN Owensboro Metropolitan Parks

Association, Omaha, NE Omega Kappa Kappa Gamma

Educational Foundation, Leawood, KS One Love Inc., Savannah, GA One Veterans Crusade for Christ Inc.,

Foundation Inc., Owensboro, KY Owl Feather War Bonnet Womens

Resource Center, St. Francis, SD Ozark Alternative Crop Education

Green Cove Springs, FL One World Now Inc., Houston, TX Onslow Arts & Crafts Association,

Jacksonville, NC Open Air Recovery Productions Inc.,

Training and Promotion Association Inc., Searcy, AR Ozarks 285 Amateur Radio Club,

Loans to Plan Participants; Correction

Announcement 98–38

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to a notice of proposed rulemaking.

SUMMARY: This announcement contains corrections to the notice of proposed rulemaking (REG–209476–82 [1998–8 I.R.B. 36]), which was published in the Federal Register Friday, January 2, 1998 (63 F.R. 42), relating to loans made from a qualified employer plan to plan participants or beneficiaries.

FOR FURTHER INFORMATION CONTACT: Vernon Carter (202) 622-6070 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking that is the subject of these corrections is under sections 72(p) of the Internal Revenue Code.

Need for Correction

As published, REG–209476–82 contains errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking (REG– 209476–82), which was the subject of F.R. Doc. 97–33983, is corrected as follows:

1. On page 43, column 2, in the preamble under the paragraph heading “ Expla- nation of Provisions ”, the first full paragraph in the column, line 18, the language “However, a special rule applies if a plan” is corrected to read “In addition, a special rule applies if a plan”.

2. On page 43, column 2, in the preamble under the paragraph heading “ Expla- nation of Provisions ”, the first full paragraph in the column, line 26, the language “increase in basis thereafter is less than” is corrected to read “increase in basis thereafter (e.g., from after-tax contribution) is less than”.

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

Seminole, FL Open Door Health Clinic Inc., Frankfort,

Clarksville, AR 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.

IN Open Door Theater Inc., Ft. Wayne, IN Opera Piccola, Arlington, VA Operation Education Incorporated,

Plainsboro, NJ Operation Fresh Start, Columbus, OH Operation Luz de Sol Incorporated,

Washington, DC Operation Orphan Wildlife

Rehabilitation, Akron, OH Operation Playground, Crystal Lake, IL Operation Reach Out, Detroit, MI

May 11, 1998 26 1998–19 I.R.B.