Part IV. Items — Internal Revenue Bulletin 1998-23

Announcement 98–45

Optional Method of Reporting Make-Up Contributions by Employers Subject to the Uniformed Services Employment and Reemployment Rights Act (USERRA)

Background The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA), P. L. 103-353, requires that an employee who is absent from work because of military service be permitted, on return to work, to make up certain contributions to pension plans that the employee could have made if actually employed during the period of military service.

This announcement provides an alternative method for employers to report these USERRA make-up contributions to employees.

Current reporting Currently, employers must separately report these prior-year contributions to the employee on Form W-2. requirement The Instructions for Form W–2 require employers to report in box 13:

The USERRA make-up contributions using codes D through H and S to identify the plan,
The years to which the contributions relate, and
The amounts.

Employers may continue to report USERRA contributions on Form W–2.

New optional Some employers have reported difficulties with their payroll systems being able to accommodate the reporting method USERRA reporting on Form W–2. Therefore, rather than report USERRA make-up contributions in box 13 of Form W–2, an employer may provide a separate statement to its employees showing USERRA make-up contributions. The separate statement must identify:

The type of plan,
The years to which the contributions relate, and
The amounts.

Note: Contributions to pension plans for the current year will continue to be reported on Form W–2.

Additional information The 1998 Instructions for Form W–2 contain a discussion of the reporting requirements for contributions to pension plans.

June 8, 1998 18 1998–23 I.R.B.

Information Reporting Seminars for Magnetic Media/Electronic Filing

Announcement 98–49

Representatives from the Martinsburg Computing Center, Information Returns Branch, will conduct seminars in 29 cities during the months of August, September, and October. The seminar format will be geared toward magnetic media/electronic filers. Major changes were made to the record format for TY98 due to the century date change, legislative changes, and the creation of new forms. One major change is the expansion of the record length from 420 positions to 750 positions.

A representative of the Social Security Administration will immediately follow the IRS/MCC representative, during the morning session, to discuss magnetic media reporting and electronic filing specifications of Forms W–2/W–3. There may be an IRS District Office session at some sites in the afternoon.

Following is a schedule of seminar sites and dates, as well as telephone numbers of the Internal Revenue Service office closest to the sites. Please contact the appropriate office after July 10 for the exact location and times. The agenda for the day has also been included for your convenience.

Internal Revenue Service Martinsburg Computing Center Information Reporting Seminar Schedule 1998

CITY DATE PHONE FAX Atlanta, GA October 1 404/331-3808 Baltimore, MD August 19 410/962-2402 Billings, MT August 25 406/441-1042 Buffalo, NY August 27 716/686-4777 Boston, MA September 15 617/565-4325 617/565-1379 Charlotte, NC September 22 336/378-2026 Chicago, IL October 1 312/886-5544 Cincinnati, OH September 15 513/684-2400 Dallas, TX September 1 214/767-3755 Denver, CO September 3 303/446-1661 Hartford CT September 1 860/240-4149 Houston, TX September 24 713/209-4178 Indianapolis, IN September 29 317/226-6543 Los Angeles, CA September 30 213/894-4574 Milwaukee, WI August 27 414/297-3302 Minneapolis, MN September 24 612/290-3320 x231 612/290-4231 Nashville, TN September 17 615/736-2280 New Orleans, LA September 23 504/558-3011 New York, NY September 17 212/436-1023 Oklahoma City, OK September 22 405/297-4125 Omaha, NE August 27 402/221-3501 Pittsburgh, PA September 3 412/395-6504 Richmond, VA September 29 804/771-8048 Salt Lake City, UT September 1 801/799-6873 San Francisco, CA October 1 510/637-2482 Seattle, WA August 25 206/220-5803 206/220-5551 Spokane, WA September 22 206/220-5803 206/220-5551 St. Louis, MO September 17 314/539-2161 Tampa, FL September 24 904/232-2514

AGENDA

MORNING SESSION AFTERNOON SESSION IRS/MARTINSBURGH COMPUTING CENTER IRS/DISTRICT OFFICE PRESENTATION 9:00a Welcome 1:30p (This is optional and some districts may not plan a IRS-Magnetic Media and Electronic Filing of presentation.) Forms 1099, 1098, 5498, and W–2G. 10:30a Break 10:45a SSA-Magnetic Media and Electronic Filing of Forms W–2 and W–3. 12:30p Lunch

1998–23 I.R.B. 19 June 8, 1998

Savannah-Chatham Commission on

Foundations Status of Certain Organizations

Announcement 98–50

Rushmore Presidential Institute, Rapid

City, SD Rushmore State Games Inc., Aberdeen,

Children and Youth Inc., Savannah, GA Save America-Educate Our Children,

Denver, CO Save Cape May Harbor Inc., Cape May,

NJ Save Our Children Coalition, Farmville,

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: Rocky Mountain Harvest Inc., Highlands

SD Russell House Associates Inc., Baltimore,

SC Salina Saline County War Memorial Inc.,

MD Russian-American Independent Media

Association, McLean, VA Russian Peoples Relief Project Inc.,

Venice, FL Rutherford Junior Football Association,

VA Save Our Children Inc., Atlanta, GA Save Our Spring River Inc., Hardy, AR Save the Salt Inc., Brigham City, UT Saxe Gotha Historical Society, Columbia,

Inc., Rutherford, NJ S A F E, Elmhurst, IL S-T-R-E-T-C-H Ministries Inc.,

Thomasville, GA Sabetha Housing Corporation, Sabetha,

KS Sabine Volunteer Fire Department Inc.,

Kilgore, TX Safe Kids Inc., Wilmington, DE Sage Foundation for Better Education,

SC SBOBC, Florissant, MO Scattered Site Neighborhood Family

Housing Resident Council, Detroit, MI School District No. 20 Education

Inc., Shrewsbury, MA Saginaw Christmas in July Inc., Saginaw,

Foundation, Colorado Springs, CO School Dropout Prevention Center a Not

for Profit Corporation, Dallas, TX School Kids Club Inc., Circleville, OH Schools Out Adventure Club, Eagle, NE Schuyler Community Center on Waltons

MI Saints Child Care Center Inc., Taylors,

Mountain Museum, Schuyler, VA Scioto River Valley Federation,

Delaware, OH Scotland Neck Coordinating Committee,

Ranch, CO Rocky Mountain Team Fund Inc., Salt

Salina, KS Salt and Light Foundation, Salt Lake

Lake City, UT Roebling Gateway Park Corporation,

City, UT Samaritan Resource Center Inc., Chicago,

Scotland Neck, NC Scleroderma Federation Gulf Coast

Affilate, Cape Coral, FL Scottie Pippen Youth Foundation, Little

Covington, KY Rogue Theatre Inc., Orlando, FL Roger Mills County Health Care

Rock, AR Scroll People Inc., Chicago, IL Search and Rescue K-9 of Minnesota,

Foundation, Cheyenne, OK ROJA Productions Inc., Suitland, MD Root and the Branch Inc., South

IL Samaritan Salt Factory Inc., Miami, FL Samaritans Inc., Raleigh, NC Samuel Bronston Archives and Film

Academy, Houston, TX Samuel J. Lilly IV Brotherhood

Charleston, WV Rootin on the Ribber, Memphis, TN Roscoe Lyons Tackle Football Inc.,

Minnetonka, MN Second Chance Horses Inc., Dallas, TX Second District Volunteer Fire

Department, Mountain City, TN Second Time Around Catch a Star

Foundation, Chicago, IL Second Time Arounders Marching Band

Roscoe, IL Roscommon Area Historical Society,

Inc., Roscommon, MI Rosebud Youth Home Inc., Hamilton,

Association Inc., Augusta, GA San Angelo Rescue Dog, San Angelo, TX San Antonio Health Care Foundation,

Association, San Antonio, TX San Antonio Kids-N-Critters, San

San Antonio, TX San Antonio Hispanic Amateur Radio

MO Rosemary F. Dybwad International

Antonio, TX San Antonio School Business Promise

Inc., St. Petersburg, FL Sedona Hopi Show Inc., West Sedona,

AZ Segiun-Guadalupe County Heritage

Fellowship Trust, Olney, MD Roswell Vietnam War Memorial

Committee, Inc., Roswell, GA Roswell Village Theater Inc., Roswell,

Inc., San Antonio, TX San Saba County Police Activities

Museum Inc., Seguin, TX Seguin Police Activity League, Seguin,

TX Selden Park Committee for Progress Inc.,

GA Rotary Plaza of San Jose Inc., San Jose,

CA Round Rock Band Boosters Inc., Round

League Inc., San Saba, TX Sanctuary Project Inc., Baltimore, MD Sankofa Intercultural Programs

Corporation, Atlanta, GA Sarah F. Myles Foundation, Dayton, OH Saratoga Shakespeare Festival, Inc.,

Brunswick, GA Self Advancement & Recovery

Rock, TX Royal Garden Club by the Bay in Perth

Brooklyn, NY SAT RA Society Inc., Washington, DC Sav-A-Life of Covington Inc., Andalasia,

Assistance Inc., Decatur, GA Senior Activity Center of Port St. Lucie

Florida Inc., Port St. Lucie, FL Senior Citizens Awareness Council LTD,

Longmont, CO Senior Help Group Inc. Butler, IN

Amboy, Perth Amboy, NJ Royall Noyse, Inc., Centerville, MA Ruach Simcha Spirit of Joy Ministry,

Cantonment, FL

June 8, 1998 20 1998–23 I.R.B.

Senior Peer Counseling Inc., Oklahoma

City, OK Seniors Celebration Inc., Naples, FL Seniors for Seniors Inc., Decatur, GA Sense America, St. Louis, MO Serbian American National Information

Network Inc., Lansing, IL Serendipity House Day Care, Salt Lake

Sibyl Temple Foundation Inc., Vestavia

Orleans, LA Silver Foxes Theatrical Troupe,

Hills, AL Sickle Cell Anemia Rehabilitation and

Education Program, Lake Charles, LA Side by Side Community School, Inc.,

Society of Physicians for Reproductive

Choice and Health Inc., Franklin Lakes, NJ Society of Trauma Nurses, Washington,

Wilton, CT Sigur Incorporated Residential Care, New

DC Soliloquy Project Inc., Dallas, TX Somali Relief & Community Services

Inc., Atlanta, GA Somali Relief Federation, Washington,

City, UT Serenity Caring Homes Inc.,

Montgomery, MN Servicios Hispanos Inc., Herndon, VA Seventy-Second Benefit Fund Inc.,

Streamwood, IL Silver Lake-Hartford Housing

DC Somber Reptile Art and Music

Development Center Inc., Atlanta, GA Somebody Cares Ministries, Muskegon,

Jackson, MI Shade Tree, Inc., Zarephath, NJ Shakamak Area Recreation Association

Incorporated, Jasonville, IN Share Inc., Fulton, MD Share Pregnancy & Infant Loss Support

Inc., Tequesta, FL Shared Heartbeats Inc., Oklahoma City,

Revitalization Corporation, Providence, RI Simon Carter Musicians Emergency

Fund Inc., Atlanta, GA Sine Missions International Inc.,

Rockford, IL Single Action Theatre Co., Chicago, IL Siouxland Amateur Boxing Club Inc.,

MI Somethings Happening Inc., Houston,

TX Sonlight Ministries, Fort Collins, CO Sonny Parker Youth Foundation Inc.,

Chicago, IL Sons of Orpheus-the Male Chorus of

OK Sharing His Love Ministries, Stanley, NC Sharon Smyth Educational Foundation,

Tucson, Tucson, AZ Sonshine Youth Services Inc.,

Mesa, AZ Sharonville Business Association

Scholarship Fund, Cincinnati, OH Sheet Metal Generations Foundation Inc.,

Washington, DC Shekinah Refuge Inc., Sapulpa, OK Shelbyville Dixie Youth Baseball League

Sioux Falls, SD Sir Friendly C Inc., Louisville, KY Sister City Ministry Inc., Duluth, MN Sisters in Recovery Inc., Tampa, FL SJC Boxing Club Inc., Fort Myers, FL Skyfyre Unlimited, Rio Rancho, NM Skyhook Emergency Response

Corporation, Meridian, MS Slam Foundation, Nashville, TN Sleepy Eye Area Historical Soc., Sleepy

Wintersville, OH Soroco Baseball Softball, Yampa, CO SOS Scholarship Opportunities for

Students Inc., Belle Glade, FL Source of Life Ministry Inc., West

Jackson, MS South African Rural Development

Helena, AR South Africa Development Fund,

Inc., Shelbyville, TN Shelter Helpers Inc., Gretna, LA Sheltering Harbour, Houston, TX Shenandoah Center for Global Food

Support Program Inc., Augusta, GA South Carolina Academy of Authors Inc.,

Issues, Swoope, VA Shepherds Center of Charleston WV Inc.,

Eye, MN Slidell Youth Football Association Inc.,

Sidell, LA Slil Foundation, Dallas, TX Small World Inc., Baton Rouge, LA Smarty Pants Educational Services Inc.,

Jackson, MS Smith County Adult Protective Services

Advisory Board Inc., Tyler, TX Smith County Organization for Premium

Education Inc., Tyler, TX Smith House of Hot Spring County Inc.,

Columbia, SC South Carolina Ki Society Inc.,

Greenville, SC South Central Child Care Resource and

Referral Inc., Janesville, WI South Central Hope 2 Inc., Brentwood,

Charleston, WV Shepherds Foundation of Comfort Inc.,

Huggins, MO Sheridan Community Development

Corporation, Philadelphia, PA Sheriff Mike Sheahan Youth Athletic

TN South Central Wisconsin Division

Incorporated, Madison, WI South Dakota Brain Injury Assoc.,

Tyndall, SD South Dakota Womens Network

Foundation, Chicago, IL Shin Sai, Madeville, LA Shomrei Adamah, Philadelphia, PA Shooters Baseball Club, Oak Forest, IL Shooting for the Stars Inc., Bryn Mawr,

Malvern, AR Smithville Boosters Club, Smithville, OH Smyrna High School Band Boosters,

Smyrna, TN Snow on the Roof, Bloomington, MN Soccer Foundation Inc., Wayne, NJ Social Development Foundation for

Argentina Inc., Washington, DC Socialites Inc., Fort Wayne, IN Sociedad Para el Estudio de la

Foundation Inc., Sioux Falls, SD South Delta Regional Housing Authority

Resident Council Inc., Greenville, MS South Florida Youth Soccer Association

PA Shore Post Polio Support Group an

Unincorporated Association, Red Bank, NJ Shore Veterans Foundation Inc.,

Inc., Miami, FL South Haven Girls Softball League,

Middletown, NJ Shreveport-Bossier Summer Spectacular

Traduccion y la Interpretacion In., Viejo San Juan, PR Society for Cultural Awareness Inc.,

Portage, IN South Jersey Work on Waste Inc.,

Collingswood, NJ South of 8 Mile, Detroit, MI South Pacific-American Cultural

Fine Arts Camp Inc., Bossier City, LA S I A S T Foundation, Overland Park, KS SIBF Foundation, Atlanta, GA

Cincinnati, OH Society for the Preservation of Oriental

Forkloric Dance & Culture, Gainesville, FL

Exchange, Denver, CO

1998–23 I.R.B. 21 June 8, 1998

South Terrell Action Group Inc., Terrell,

TX South Texas Audio Reader, Austin, TX South Texas Beat the Heat Inc., Universal

Southern Regional Youth Institute, Lake

Charles, LA Southwest Child Development Institute

Inc., Austin, TX Southwest Creative Dance Center,

City, TX Southeast Association for the

Environment Inc., Baltimore, MD Southern Appalachian Community

Lakewood, CO Southwest Florida All American Soap

Development Corporation, Boone, NC Southern End Community Association,

Box Derby Inc., Fort Myers, FL Southwest Philadelphia Presbytery

Apartments Inc., Villanova, PA Southwest Range & Wildlife Foundation,

Austin, TX 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.

Quarryville, PA Southern Justice Institute, Durham, NC Southern Pain Society, Greenville, SC Southern Portage Non Profit Housing

Inc., Mogadore, OH

June 8, 1998 22 1998–23 I.R.B.