SEC. 7. FORM W–4 RECORD FORMAT AND RECORD LAYOUT

Field Position Field Title Length Description and Remarks

140–141 Employee State 2 REQUIRED. Enter the two of employees address - must be one the following:

Note 1: For foreign addresses, enter xx from table below.

Location Code Location Code Location Code

Alabama AL Kentucky KY Ohio OH Alaska AK Louisiana LA Oklahoma OK American Samoa AS Maine ME Oregon OR Arizona AZ Marshall Islands MH Pennsylvania PA Arkansas AR Maryland MD Puerto Rico PR California CA Massachusetts MA Rhode Island RI Colorado CO Michigan MI South Carolina SC Connecticut CT Minnesota MN South Dakota SD Delaware DE Mississippi MS Tennessee TN District of Columbia DC Missouri MO Texas TX Federated States Montana MT Utah UT of Micronesia FM Nebraska NE Vermont VT Florida FL Nevada NV Virginia VA Georgia GA New Hampshire NH Virgin Islands VI Guam GU New Jersey NJ Washington WA Hawaii HI New Mexico NM West Virginia WV Idaho ID New York NY Wisconsin WI Illinois IL North Carolina NC Wyoming WY Indiana IN North Dakota ND Foreign Address, Iowa IA Northern All Others XX Kansas KS Mariana Islands MP

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FORM W–4 RECORD FORMAT AND RECORD LAYOUT (CONTINUED)

Field Position Field Title Length Description and Remarks

214–247 Employer Name 34 If the employer name requires more space than is available in Employer Name Line 1, Line 2 enter the remaining portion of the name in this field. Left-justify and fill with blanks. Position 214 Must be alpha or numeric; hyphens must be surrounded by alphas or numerics; blanks must be surrounded by alphas or numerics or continued to the field (e.g., ab...b, aba).

Note: The same exceptions apply as set forth in “Employer Name Line 1” plus the use of a percent sign (%) is not valid—use c/o if necessary.

248–282 Employer Street 35 REQUIRED. Enter mailing address of employer. Street address should include num- ber, street, apartment or suite number (or P O Box if mail is not delivered to street address). Left-justify and fill unused positions with blanks. Position 248 must be alpha or numeric; hyphens must be surrounded by alphas or numerics; blanks must be surrounded by alphas or numerics or continued to the end of the field (e.g., ab...b, aba).

Note: The only allowable characters are alphas, blanks, numerics, ampersand, hyphens and slashes. Punctuation such as periods and commas are not allowed and will cause your file to be returned. For example, the address 210 N. Queen St., Suite #300 must be entered as 210 N Queen St Suite 300.

tax-exempt organization to claim that such organization is the beneficial owner of the income for which the form is being furnished, and if applicable, to claim a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty.

Form W–8C (Certificate of Intermediary for United States Tax Withholding) would be provided to a withholding agent or payer by an intermediary either to make representations regarding the status of beneficial owners of the amount paid or to transmit appropriate documentation to the withholding agent.

This announcement provides copies of proposed Forms W–8, W–8A, W–8B, W–8C, and the accompanying instructions. Comments on the forms and instructions should be submitted in writing by August 14, 1998, to the Chairman, Tax Forms Coordinating Committee, Internal Revenue Service, T:FS:FP, Room 5577, 1111 Constitution Avenue, NW, Washington, DC 20224.

Proposed Forms W–8, W–8A, W–8B, and W–8C, and Instructions

Announcement 98–51

The Internal Revenue Service announces that it is requesting comments from the public on proposed new Forms W–8, W–8A, W–8B, and W–8C and instructions to these forms. These new forms are being proposed as a result of final regulations published on October 14, 1997, relating to the withholding of income tax under sections 1441, 1442, and 1443 on certain U.S. source income paid to foreign persons. T.D. 8734, 62 F.R. 53387; 1997–44 I.R.B. 5. These regulations, which provide for the use of several withholding certificates, will be effective January 1, 2000. See Notice 98–16, 1998–15 I.R.B. 12. Prior versions of the new forms, without instructions, were issued in Announcement 98–15, 1998–10 I.R.B. 36.

Form W–8 (Certificate of Foreign Sta

tus of Beneficial Owner for United States Tax Withholding) would be provided to a withholding agent or payer by a beneficial owner of certain types of income to establish foreign status, to claim that such person is the beneficial owner of the income for which the form is being furnished, and if applicable, to claim a reduced rate of, or exemption from, withholding as a resident of a foreign country with which the United States has an income tax treaty.

Form W–8A (Foreign Person’s Claim of Income Effectively Connected With the Conduct of a Trade or Business in the United States) would be provided to a withholding agent or payer by a foreign person claiming that certain income is effectively connected with the conduct of a trade or business in the United States.

Form W–8B (Certification for United States Tax Withholding for Foreign Governments and Other Foreign Organizations) would be provided to a withholding agent or payer by a foreign government, international organization, foreign central bank of issue, or foreign

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Community Re-Orientation Program,

Math Team Inc., Foristell, MO Gods Hope, Hillsboro, MO Good Life Therapeutic Equestrian Center

Inc., Albany, GA Greater Atlanta Dermatology Foundation

Deletions From Cumulative List of Organizations Contributions to Which Are Deductible Under Section 170 of the Code

Announcement 98–52

Greenville, NC Community Tutoring School, Mesa, AZ Corporation for Cardiac Education,

Richmond, VA Creating Positive Relationships

The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are listed below.

Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on (DATE) 1998, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for revocation. Youth Today Leaders Tomorrow, Inc.

Golden Valley, MN

Foundations Status of Certain Organizations

Announcement 98–53

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: AAB Generations Foundation, Irving, TX AFROTC Cadet Association, Boulder,

Incorporated, Carmel, IN Dixie Hollins Band Boosters Inc.,

St. Petersburg, FL Funeral Directors Association of

Kentucky Scholarship Trust, Frankfort, KY Gentlemens Club, Lufkin, TX Edgeworth Preservation, Sewickley, PA Ernest T. Chadwell Parent and Teacher

Organization, Madison, TN Friends of Bulloch Inc., Roswell, GA Friends of the Wentzville High School

CO Arizona Cowboy Hall of Fame and

Museum Inc., Payson, AZ Arizona Multi-Cultural Youtheatre and

Inc., Atlanta, GA Greater Collegedale School System

School of Music Dance Drama, Scottsdale, AZ Asia Missionary Evangelism, Garden

Grove, CA Association for Injured Workers, Fridley,

Endowment Fund Inc., Collegedale, TN Grove City Star, Grove City, OH Happy Days Daycare & Child

Development Center Inc., Diaz, AR Hawley-South Granville Choral Parents

MN Baltimore Washington Chapter of the

Health Physics Society Inc., Silver Spring, MD Big Sky Family Allergy-Asthma Support

Team Inc., Bozeman, MT Black Watch Soccer Club Inc., Tampa, FL Boynton Beach Community

Association, Creedmoor, NC Helen K. Kanoy Endowment Fund,

Winston Salem, NC Huntsville Chapter of the American

Thomasville, NC Help or Motivate Everybody, Inc., Dallas,

TX Helping Hands of America Association,

Development Corporation, Boynton Beach, FL Bulldog Hocky Club Inc., Washington,

Substance Abuse Inc., Muncie, IN International Society of Welding

DC Central Wisconsin Zoological Society

Institute of Banking, Huntsville, AL Indiana Minority Consortium on

Inc., Wausau, WI Cherry Creek Touchdown Club Inc.,

Englewood, CO Christ Centered Counseling Clinic Inc.,

Educators, Inc., Miami, FL Irving Schools Crime Stoppers Inc.,

Irving, TX Journey of the Heart International, Falcon

Heights, MN Kids School Tools Inc., Macon, GA Life Change Technologies of Ohio Inc.,

Madison, TN Christine Gage Upper East Trenton

Outreach Center Inc., Trenton, NJ Clark County Arts and Humanities

Kent, OH Matlack Specialized Creative Ministries,

Council, Arkadelphia, AR Coalition Advocating Marydales

Preservation, Villa Hills, KY Columbia Central High School Academic

Bayonet, FL Medford Educational Institute Inc.,

Medford, OR Metropolitan Milwaukee Civic Alliance,

Boosters Association, Columbia, TN Community Housing Inc., Tampa, FL Community Services Development

Institute Inc., Potomac, MD

Group, Olympia, WA

Milwaukee, WI Middle East Development and Science

1998–24 I.R.B. 37 June 15, 1998

Mitchell High School Athletic Booster

Santa Monica Youth Athletic Foundation,

Santa Monica, CA Saturday Seminars, Albany, CA Sausalito Sister City Committee Inc.,

Spring Brook Resident Council, Moline,

IL Spring Hill Z-Bar Ranch Inc., Hays, KS Spring I S D Education Foundation,

Club, Colorado Springs, CO Monacan Band Boosters Association,

Richmond, VA Mother Divine Love Foundation,

Houston, TX Spring Lake Centennial Playground

Burlingame, CA Mountaintop Soccer Association Inc.,

Sausalito, CA Save Our Bays and Beaches, Kailua, HI Save Our Future, Los Angeles, CA Save Our Youth Arts & Education

Swanton, MD National Foundation for Families,

Committee, Spring Lake, NJ Spring of Life Skills Developers,

Auburn, WA National Service Organization of Cosa

Organization, Pasadena, CA Seattle Kobe Sister City Association,

Seattle, WA Secular Humanists of Los Angeles, Los

Inglewood, CA Springville Preservation Society,

Springville, AL Spud Webb Youth Foundation, Dallas,

Inc., Louisville, KY Nehemiah Project Inc., Dysart, PA North Pittsburgh Quilters Guild,

Angeles, CA See Above Productions, Agoura Hills,

Wexford, PA North Springs Baptist Church, Colorado

CA Shirts-N-Skins, Los Angeles, CA Sibling Communication Network,

Springs, CO Northwest Arkansas Society of

TX Square One for Youth, Heath, OH Squeaky Janitorial Services, Conroe, TX SS Peter & Pauls Home and School

Association, Boonville, MO SSOSS Outreach Inc., Hollywood, FL St. Agape Corporation, Wilmington, DE St. Barnabas Endowment Foundation,

Diagnostic Medical Sonographers, Springdale, AR Ohio Association of Casa and Gal

Tarzana, CA Sierra Classic Foundation, Sacramento,

Minneapolis, MN St. Charles Chamber of Commerce

Parachute, Columbus, OH 100 Black Men of West Tennessee, Jackson, TN One Byte At A Time Inc., Nampa, ID Osceola & St. Croix Valley Railway Inc.,

Osceola, WI Overcoming Christians Inc., Keller, TX Overseas Medical Foundation, San Jose,

CA Sigma Tau Educational Foundation,

Mercer Island, WA Simba-Sis, Pomona, CA Skating Club of North Carolina Inc.,

Sonoma, CA Sonrise Medical Clinic Inc.,

Chicago, IL St. Barnard Courthouse Restoration

Cary, NC Sober Musicians Fundraiser, Santa

Corporation, Chalmette, LA St. Bridgets Educational Foundation,

Business & Education Foundation, St. Charles, MO St. Charles Housing II Inc., Pt. Charlotte,

Monica, CA Sonoma Valley Field of Dreams,

CA Parents for Parity, Flossmoor, IL Pearl M. Goodwin Charitable Trust,

FL St. Clouds Area Tenants Union,

House, Cincinnati, OH St. James Housing Trust Inc., San

Garden City, NY Permian Basin Childs Play Inc., Odessa,

N. Hollywood, CA South Whittier Community Coordinating

Council, Whittier, CA Southwest Repertory Theatre at Santa Fe

Inc., Norman, OK Southwest Shalom Ministries for Women,

St. Cloud, MN St. Francis County Parents Support

Group, Marianna, AR St. Francis-St. Joseph Catholic Worker

TX Pet Adoption Nursery of West County,

Chesterfield, MO Positive Images Southwest Mississippi

Community Outreach Inc., Tylertown, MS Purdue Student Broadcasting Foundation

Inc., Lafayette, IN Rick Finley Memorial Inc., Newark, AR Royal Foli Bebe AAyi Foundation,

Washington, DC Russellville Womans Club, Russellville,

Waco, TX Southwest Sports Inc., Louisville, KY Sovereign Grace Ministries of Colorado

Inc., Canon City, CO Space Arts Cener, Inc., Lexington, MA Spaha, Inc., Saratoga Springs, NY Spare Parts Theatre, Greensboro, NC Special Equestrians of the Treasure Coast

Inc., Vero Beach, FL Special Needs Network, Montrose, CO Special Therapeutic Equestrian Program,

Antonio, TX St. John Christian Care Center Inc.,

Oklahoma City, OK St. John Community Development

Corporation, Camden, NJ St. Johns County Christian Action

MO St. Louis Co. National Steeplechase

KY Safe Medicine for Consumers, San

Andreas, CA Saginaw Valley Safety and Health

Greenwood, NE S P I N Recycling, Provo, UT Spirit of Truth Foundation, Upper

Council Inc., St. Augustine, FL St. Josephs Home Inc., West Milwaukee,

WI St. Louis Bicycleworkers Inc., St. Louis,

Foundation, St. Louis, MO St. Margaret Shelter Care Inc.,

Council, Midland, MI Salinas Valley Youth Soccer League,

WI Sprayberry Band Parents Association

Salinas, CA San Diego Big Book, Lakeside, CA San Diego Youth & Adult Coalition, San

Marlboro, MD S P O T Inc., Tahlequah, OK Spoken for Spinal Cord Injury, Madison,

Inc., Marietta, GA Spring Creek Volunteer Fire Association,

Minneapolis, MN St. Mark Outreach Center, Cincinnati,

OH St. Marthas Senior Care Center,

Claremont, CA St. Martins Church Foundation Inc.,

Berlin, MD

Diego, CA San Jose Kendo Dojo, Santa Clara, CA

Kentwood, LA

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St. Marys Church Hamilton Village,

Stenton Arms Complex Tenants Council,

Philadelphia, PA Step Ahead Inc., Pinellas Park, FL Step of Faith Inc., St. Petersburg, FL Stephen House, W. Bend, WI Stephens County Food Bank Inc.,

Philadelphia, PA St. Marys Housing Development

Corporation, Glendale, AZ St. Michaels Store, Perryville, MO St. Oswalds-in-the-Fields Historic

Corporation, Oregon, MO St. Paul Ciudad Romero Sister City

Project, St. Paul, MN St. Petersburg Junior Football Athletic

Association Inc., St. Petersburg, FL St. Petersburg Martin Luther King Jr.

Commemorative Organization Inc., St. Petersburg, FL St. Tammany Community Housing

Toccoa, GA Stepping Stone Foundation Inc., Cape

Coral, FL Sterling Heights Utica Shelby Township

Crime Stoppers Inc., Sterling Hts., MI Still Hope Ministries Inc., Mount Laurel,

Mountain, NC Stingray Aquatic Foundation Inc., Miami,

NJ Stillpoint Ministries Inc., Black

Resource Board, Slidell, LA St. Vincent De Paul Society of the

Chippewa Valley Inc., Altoona, WI Sta-Home Hospice Inc., Carthage, MS Stacy Lane Art and Nature Center,

Leonard, MI Stan-Beck Ministries Inc., Abilene, TX Stand by Me Boys Ranch Inc., Big

FL Stormy Weather Productions, Inc., New

York, NY Stonevale Press Inc., Towson, MD Stonewall Estates Group Home Inc.,

Sandy, TX Standard Bearer Ministries Inc., Zachary,

Fredericksburg, VA Stopgap Incorporated, Corpus Christi,

TX Stow Home Bible Study Ministries

Incorporated, Stow, OH Straight Street Productions Inc., Kennard,

LA Stanley Historic Foundation Inc., Estes

NE Straightline Ministries Inc., Lansing, MI Stride Forward Woodlawn Inc.,

Park, CO Star Foundation for Children, Inc.,

Melrose, MA Starbright Pavilion Foundation, Los

Angeles, CA Stark Citizens Opposing Pollution of the

Birmingham, AL Stroke Association of Kentucky Inc.,

Lexington, KY Strom Thurmond Educational Fund Inc.,

Environment Inc., Massillon, OH Stark County Emergency and Homeless

Shelter, Canton, OH Stark County Golf Charities Inc., Canton,

Washington, DC Stuarts Draft Crime Prevention Council

Inc., Stuarts Draft, VA Student Alliance, Chicago, IL Student Benefit and Aid Committee for

OH Stark County Out of Poverty Partnership

Kids of DC Inc., Washington, DC Student Planning Association Inc.,

Incorporated, Canton, OH State International Performing Arts

Studios Inc., Benton Harbor, MI Statesville High School Renaissance

Foundation, Statesville, NC Statewide Parent Association for the

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.

Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings

This announcement serves notice to potential donors that the organization listed below has recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2). Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1). In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one contributor. This protection is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170. Fountain of Life, Inc.

Greensboro, NC

Childrens Effort Inc., E. Orange, NJ Steele Creek Library Association,

Rockwall, 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

Charlotte, NC Steelville Area Historical Society,

Steelville, MO

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