Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 98–101

A F T E R Care Unlimited Inc., New

Adais Inc., Chicago, IL Adaptive Recreation Inc., Hattiesburg,

MS Adebara Research Foundation, Staten

Rochester, NY Adopt a Horse Program Inc., Palermo,

ME Adopt-A-Neighborhood Inc., Racine,

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: 9th Avenue International Market, New York, NY 15th Avenue Housing Corporation, Escondido, CA 24 hours for Children Foundation U S A Inc., New York, NY 24 Karat Career Development Center, Chicago, IL 142 Ludlow Street Housing Development Fund Corporation, New York, NY 258 Cumberland Avenue Inc., West Paterson, NJ 573 Warren Street HD FC, Brooklyn, NY 701 Shipley Inc., Wilmington, DE 1290 Scholarship Fund Inc., Milwaukee, WI 1993 Denver Dynamite Club, Denver, CO 1995 Vandergrift Centennial Committee Inc., Vandergrift, PA 1996 United States Precision Figure Skating Championship Inc., Chicago, IL 2450 W. Monroe St. Resident Organization, Chicago, IL A Bridge to the Arts Inc., Mt. Kisco, NY A Childs Claim for Survival, Spokane,

York, NY A I D to Mankind, Louisville, KY A Legacy of Care Inc., Columbus, OH A O A Health Center Inc., Orange, MA A Plus for Kids Inc., Great Neck, NY A Second Chance-A Haven for Abuse-N

New York, NY Ada Council for the Arts, Grand Rapids,

Island, NY Adirondack Community Foundation Inc.,

Battered Women & Children, Philadelphia, PA A Statue for Roberto, Pittsburgh, PA A Taste of the Berkshires Inc., Great

Barrington, MA A Vision for the Community Inc.,

Denver, CO A Womans Place, Asheville, NC Abbeville General Hospital Volunteers

WI Adopt-A-Spot, St. Thomas, VI Adoption Knowledge Affiliates, Austin,

TX Adoration Ministries Inc., Jackson, TN Adult Attention Deficit Disorder

Awareness, Warren, MI Adult Literacy Center of Southern West

Inc., Abbeville, LA ABC Missions Inc., Rapid River, MI Aberdeen Community Projects

Virginia, Beckley, WV Adult Sexual Abuse and Incest Survivors,

Committee Inc., Aberdeen, MD Above and Beyond for Children,

Dewitt, IA Adults and Youth United Development

Bedford, TX Abraham Moyano International

Ministries Inc., Houston, TX Abundant Harvest Foundation, Marrero,

Association Inc., El Paso, TX Adults Committed to Inspire

LA Abundant Life Support Group, New

Bern, NC Academy Child Care Center, Cleveland,

Opportunities Needed for Kids, Simi Valley, CA Advances in Mineral Metabolism,

Rochester, MN Advisory Board to the Michigan City

Police Department DARE Program Inc., Michigan City, IN Advocates for Dignity, Westerspring, IL Aerospace Education of Wisconsin Inc.,

OH Academy of Human Resource

Development Inc., Austin, TX Accident Prone Man Press and

Publication LTD., Tulsa, OK Ace Association of Eau Claire Inc.,

Eau Claire, WI ACF Black Hills Chapter of Professional

Neenah, WI Affordable Housing Advocates of Kansas

Association, Topeka, KS Affordable Housing Alliance Inc., Irvine,

CA Affordable Housing Inc., Anoka, MN Afghan Womens Association

Chefs, Deadwood, SD ACHI Foundation, San Francisco, CA ACI Fund for Developing Nations

International, Hayward, CA Africa Biodiversity Foundation,

Airports-North American Fund, Tucson, AZ Action & Community Training,

Arlington, MA Action 4 Aids, Miami, FL Action Not Gridlock Education Fund,

Missoula, MT African American Chamber of,

Arlington, VA Actors Theatre Inc., Virginia Beach, VA Acupuncture Society of Michigan,

Milwaukee, WI African American Clergy, Portland, OR African American Community Initiatives

Inc., Minneapolis, MN African American Institute Inc.,

Birmingham, AL African American Leaders of Tomorrow,

Ann Arbor, MI Ad Astra Inc., Houston, TX Ad Hoc Committee for Courts LTD.,

Seattle, WA African American Parade Day Committee

Inc., Bloomfield, CT African American Recruitment Training

WA A Childs Right Foundation Incorporated,

MI Adagio Center Inc., Portland, OR

and Placement Assn. Inc., Chicago, IL

Cotati, CA

1998–45 I.R.B. 27 November 9, 1998

African American Task Force for

Optimist Club Foundation of Abilene

Texas, Inc., Abilene, TX Research and Education Group, Derry, NM Spokane Masonic Temple Foundation,

University of Kentucky, Inc., Cold Spring, KY Wheels of Fire, Dallas, TX

Substance Abuse Prevention, Salt Lake City, UT African Forum Inc., Austin, TX African Lawyer Committee for Human

Algiers Crescent Community

Development Corporation, New Orleans, LA Algonquian Intertribal Village Inc.,

Petersham, MA Alice Heyward Taylor Tenants Task

Rights, Washington, DC Afrikan Free School Inc., New York, NY Afrinatino, Corapolis, PA AFSMI Foundation Inc., Fort Myers, FL AGAPE Christian Counseling Inc.,

Force Inc., Roxbury, MA Alkebulan Sharo, Akron, OH All Holiday Moving, Duluth, MN All One Company, Taos, NM All Saints Turning Point Recovery

Spokane, WA Tim Freudenberg Scholarship Fund

Tampa, FL AGAPE Foundation Inc., Plainfield, NJ AGAPE Ministries Inc., Waterbury, CT AGAPE Placement, Hartsville, SC AGIOS Prodromos Hellenic Orthodox

Christian Association, Morton Grove, IL AHEPA 18 Inc., West Palm Beach, FL AHEPA 250-II Inc., Niantic, CT AIADA Disaster Relief Fund Trust,

Center, Oakland, CA Allah Temple No. 6 Prince Hall

Affiliation Inc., Kansas City, MO Allapattah Wynwood Community and

Development Center Inc., Miami, FL Alle-Kiski Homeless Project Inc.,

Tarentum, PA Alleanza Italiana Foundation, Brooklyn

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.

Alexandria, VA Aid for the Visually Impaired Inc.,

St. Louis, MO Aid to AIDS Inc., Clearwater, FL AIDS Buddy Network, Middleton, CT AIDS Foundation of America, Augusta,

Height, NY Allegan Youth Sports Inc., Allegan, MI Allen Outreach and Development Center

Inc., Orlando, FL Allenton Foundation Inc., Pacific, MO Alliance for Eye and Vision Research

ME AIDS Project Inc., Spring Grove, IL AIDS Relief Fund, Tucson, AZ AIDS Resource Network of Ellis County

Inc., Washington, DC Alliance for Financial Education a

Inc., Miami Beach, FL Alliance for Women of Divorce Inc.,

Inc., Hays, KS AIDS Support Foundation Inc.,

Tax-Exempt Education Corp., Incline Village, NV Alliance for Musical Arts Productions

Toms River, NJ AIDS Wellness Project of Verde Valley

Indianapolis, IN Alliance Francaise de Wilmington,

Announcement 98–102

Assistant Commissioner (International) John Lyons has announced the Eleventh Annual Institute on Current Issues in International Taxation, co-sponsored with The George Washington University, to be held December 10 and 11, 1998, at the J.W. Marriott Hotel in Washington, DC.

Designed for professionals in international tax law, the Institute will open with a panel of the Competent Authorities from the U.S., Germany and Japan and a representative from Inland Revenue, UK. The first day will also include sessions on current transfer pricing issues, international tax issues raised by emerging technologies, and corporate developments affecting U.S. multinationals. Commissioner Charles O. Rossotti will be the featured luncheon speaker. The second day will include sessions on the return of controversial cross-boarder transactions, inbound update, managing the effective tax rate for U.S. multinationals, and an “Ask the IRS” panel. Donald C. Lubick, Treasury Assistant Secretary for Tax Policy will be the featured luncheon speaker.

Those interested in attending may obtain more information from The George Washington University, Conference Management Services, by calling (202)9731110 or visiting their Internet site at http://www.gwu.edu/~cms/tax/.

Living with HIV, Cottonwood, AZ AIJ Inc., College Station, TX Airport Area Amateur Hockey

Association Inc., Coraopolis, PA Alabama Association for Behavioral

Analysis Inc., Montgomery, AL Alabama Association of Minority

Contractors, Birmingham, AL Alabama Foundation for Workplace

Education, Montgomery, AL Alabama International Piano Competition

Wilmington, DE Alliance of Alcohol & Drug Addicts Inc.

a Non-Profit Corp., Chicago, IL Allora Inc., Philadelphia, PA Aloa Scholarship Foundation, Dallas, TX Alpha Gamma Chapter of Theta Chi

Educational Foundation Inc., Southfield, MI Alpha Health Services Inc., Boutte, LA Aradia Inc. Aradia Theatre, Buskirk, NY BCC Inc., Windsor, CO Center for Modernization Studies,

Foundation Inc., Orange Beach, AL Alachua County Sickle Cell Foundation

Inc., Gainesville, FL Alamo Association of Adoptive Parents,

Scotts Valley, CA Common Sense Environmental

Dearborn, MI Children’s Legal and Social Services,

San Antonio, TX Alaska Women in Business Inc.,

Fairbanks, AK Alcohol Free Drivers Inc., Chapel Hill,

Association, Sacramento, CA Family Development Foundation, Inc.,

Chesapeake, VA Gertrude J. Dombrowski Research

NC Alcoholic Beverage Servers Relief

Foundation Inc., Martinsburg, WV Alconon Club of Shelby Inc., Kings

Organization, Anacortes, WA Italian Cultural Society of Northwest

Florida Inc., Pensacola, FL OIC Housing Inc., Weslaco, TX

Mountain, NC

November 9, 1998 28 1998–45 I.R.B.

tion will be given to any written comments (a signed original and eight (8) copies) that are submitted timely to the IRS. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register.

Drafting Information

The principal author of these proposed regulations is Russ Weinheimer, Office of the Chief Counsel (Employee Benefits and Exempt Organizations), IRS. However, other personnel from the IRS and Treasury Department participated in their development. The proposed regulations, as well as the temporary regulations, have been developed in coordination with personnel from the U.S. Department of Labor and the U.S. Department of Health and Human Services.

- - - -

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 54 is proposed to be amended as follows:

PART 54—PENSION EXCISE TAXES

Paragraph 1. The authority citation for part 54 is amended by adding an entry in numerical order to read as follows:

Authority: 26 U.S.C. 7805 * * * Section 54.9811–1 also issued under 26 U.S.C. 9833. * * *

Par. 2. Section 54.9811–1 is added to read as follows:

§54.9811–1 Standards relating to benefits for mothers and newborns.

[The text of this proposed section is the same as the text of §54.9811–1T published in T.D. 8788.]

Michael P. Dolan, Deputy Commissioner of

Internal Revenue.

(Filed by the Office of the Federal Register on October 26, 1998, 8:45 a.m., and published in the issue of the Federal Register for October 27, 1998, 63 F.R. 57565)

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations

HIPAA Newborns’ and Mothers’ Health Protection Act

Reg–109708–97

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.

SUMMARY: In T.D. 8788 on page 6, the IRS is issuing temporary regulations relating to minimum hospital length-of-stay requirements imposed on group health plans with respect to mothers and newborns. The hospital length-of-stay requirements were added to the Internal Revenue Code by section 1531 of the Taxpayer Relief Act of 1997. The IRS is issuing the temporary regulations at the same time that the Pension and Welfare Benefits Administration of the U.S. Department of Labor and the Health Care Financing Administration of the U.S. Department of Health and Human Services are issuing substantially similar interim final regulations relating to hospital length-of-stay requirements added by the Newborns’ and Mothers’ Health Protection Act of 1996 to the Employee Retirement Income Security Act of 1974 and the Public Health Service Act. The temporary regulations provide guidance to employers and group health plans relating to the new hospital length-of-stay requirements. The text of those temporary regulations also serves as the text of these proposed regulations.

DATES: Written comments and requests for a public hearing must be received by January 25, 1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG–109708–97), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered to: CC:DOM:CORP:R (REG–109708–97), room 5226, 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

FOR FURTHER INFORMATION CONTACT: Russ Weinheimer, (202) 6224695 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

T.D. 8788 adds §54.9811–1T to the Miscellaneous Excise Tax Regulations. These regulations are being published as part of a joint rulemaking with the Department of Labor and the Department of Health and Human Services (the joint rulemaking).

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

This regulation is not subject to the Unfunded Mandates Reform Act of 1995 because the regulation is an interpretive regulation. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to this regulation, and because the regulation does not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. For further information and for analyses relating to the joint rulemaking, see the preamble to the joint rulemaking. 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 Requests for a Public Hearing

Before these proposed regulations are adopted as final regulations, considera

1998–45 I.R.B. 29 November 9, 1998