Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 98–112

Hands Across Greene County

Helen and Stuart Over MD Center for

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: H C I T, Uniontown, PA H E L P Center Inc., Monroe, NC H O S E A Inc., West Allis, WI H T D Vet Inc., Cedar Hill, MO H-Town Pony Express, Huntsville, AL Habitat for Humanities of Palestine

Incorporated, Jasonville, IN Hands and Hearts for Needy Children

Inc., Garner, NC Hands Inc., Great Falls, MT Hands of Christ a Duluth Cooperative

Ministry Inc., Duluth, GA Hands on Child Development Inc.,

TX Helping Hand Projects for the Blind,

Minneapolis, MN Hands on Memphis Inc., Memphis, TN Hanover Youth Athletic Association,

Holistic Living, Santa Barbara, CA Help & Learn Inc., Jacksonville, TX Help Feed the Kids Inc., Houston, TX Help Our Playground Inc., Manasquan,

NJ Help the Children Inc., Chicago, IL Helping Electra Local People, Electra,

Hanover, MA Happe Programs for Personal, Rochester,

Joplin, MO Helping Hands-Hospice of Ionia County

Inc., Ionia, MI Helping Hands Ministries, Charles Town,

NY Harbour House Ministries Incorporated,

Clanton, AL Harlem Community Inc., New York, NY Harlem Volunteer Ambulance Corp., New

York, NY Harmon House, Detroit, MI Harmony House Inc., Madison, WI Harmony Ministries Inc., Tulsa, OK Harpazo Inc., Chicago, IL Harpeth Foundation Inc., Brentwood, TN Harpo Inc., Hunger and Relief Program

WV Helping Hands of Cleveland Inc.,

Houston, TX Helping Russian Hospitals Heal,

Annville, PA Helpline Inc., Jonesboro, AR Hendersonville Youth Football &

Cheerleader Organization Inc., Hendersonville, NC Henry County Child Abuse Prevention

Cleveland, OH Helping Other People Evolve

Successfully Inc., Chicago, IL Helping Others Pursue Excellence,

of Oklahoma Inc., Crowder, OK Hartline Hospice Memorial Fund Inc.,

Springfield, MO Hathaway Ministries Inc., Wooster, OH Hatznei Leches Charitable Foundation

Scholarship Fund, Missouri City, TX Heureka Center for Disease Prevention

Council Inc., New Castle, IN Heron Courtney Waddy Memorial

Coalition Inc., High Point, NC Higher Authority Productions Inc., Bal

Chapter Inc., Palestine, TX Habitat for Humanity of Greater Garland

and Health Promotion, Willingboro, NJ Hibernian Foundation Inc., Milwaukee,

Inc., Garland, TX Haitian Agricultural Renaissance Fund,

Abington, PA Haitian American Alliance for Progress

WI High Point Alcohol & Drug Action

Inc., Laurelton, NY Hajjco Inc., East Orange, NJ Halcyone Production, Chicago, IL Halifax County-South Boston Sports Hall

Charity Through Anonymi, Brooklyn, NY Haven House Inc., Colorado Springs, CO Hazelnut Project, Seattle, WA HBHCI Home Corporation, New Port

Richey, FL Healing Musical Ministries Inc., Fairfax,

OH Health Awareness Inc., Cockeysville, MD Health Through Communications

VA Healing Resources, Cleveland Heights,

Harbour, FL Highland Area Recreation Project Robert

Siegel Treasurer, St. Paul, MN Highland Park Community Outreach,

Highland Park, MI Highlands Ranch Touchdown Club,

Highlands Ranch, CO Highways & Hedges Outreach, San

of Fame, South Boston, VA Hallelujah Voices Inc., Brockton, MA Hamilton County Economic

Development Foundation, Harrison, TN Hamlins Horizon Ministries Inc.,

Phoenix, AZ Hampton Roads Aids Walk Foundation,

Foundation, La Mesa, CA Health Van, Fort Collins, CO Healthcare Education Inc., Melbourne,

FL Heart to Heart Ministries Inc., Carmel,

IN Heartfire, Sioux Falls, SD Heartflight, Albuquerque, NM Heartland Youth Ministries, Burlington,

Antonio, TX Hillcat Athletic Booster Club Inc.,

Hillsboro, NH Hill-Grainger Neighborhood

Norfolk, VA Hancock County Corporation for

Independent Living, Findlay, OH Hand Foundation of San Antonio, San

Revitalization Corporation, Kinston, NC Hillsborough Moving Company, Tampa,

Hillsdale, NJ

Antonio, TX Handicapped Employee and Learning

Program of New Mexico, Taos, NM

IA Hearts of Peace Inc., Ivorytown, CT Heavenly High Ministry Fellowship Inc.,

Rockville, MD Hegman Family Foundation, Edina, MN

FL Hillsdale Playground Association Inc.,

December 21, 1998 46 1998–51 I.R.B.

Housing for the Homeless Inc., Gary, IN Housing Solutions Inc., New Orleans, LA Housing Starts Inc., Atlanta, GA Houston Area Outreach Coalition Inc.,

Hillside Early Childhood Learning

Center Inc., Jackson, MS Hilton Head Community Foundation,

Holy Cross Lutheran Church Foundation

Hilton Head Island, SC Hindi Punjabi Samaj of North America

Inc., Sarasota, FL Holy Ghost Ministries, Markham, IL Home Builders Foundation of Western

Inc., Wilson, NC His Majestys Messengers Inc., Laramie,

Mass Inc., Springfield, MA Homeless Cat Project International,

Houston, TX Houston Chinese Culture & Art

Foundation Incorporated, Houston, TX Houston County Visitors Center-Museum

WY Hispanic Community of Great Neck Inc.,

Yarmouth, ME Homeless Critters Humane Society in

Pine County Inc., Pine City, MN Homeless Education & Resource

Great Neck, NY Hispanic Leaders Group of Greater

Inc., Crockett, TX Houston Educational Excellence

St. Louis, St. Louis, MO Hispanic Research League Inc., New

Organization, Columbia, SC Homeless Empowerment Relationship

Organization Inc., Flint, MI Homeless Enrichment Liaison Program,

Foundation, Houston, TX Houston Shoes for Needy Children Inc.,

Houston, TX Howland Team Sports H T S, Warren,

OH Hudson Community Food Pantry Inc.,

York, NY Historic Concord Preservation TR,

Boston, MA Hudson River Defense League Inc.,

Concord, NC Historic Roger Mills Preservation and

Development Foundation Inc., Cheyenne, OK Historic Sites & Shipwrecks Restoration

Philadelphia, PA Homeless Helpers Inc., Scottsdale, AZ Homes for Independent Disabled HID

Nyack, NY Hugh J. White Chapter Tuskegee Airman

& Preservation SCY Inc., Fort Lauderdale, FL Historical Chatham Roseland Englewood

Inc., Phoenix, AZ Homesmart, Auburn, ME Hoot Owl Servants Corporation,

Spokane, WA Hope for the World Foundation Inc.,

Orlando, FL Homosexual Education for Latter Day

Inc., Clayton, MO Hugo Community Foundation Inc.,

Westside CDC, Chicago, IL Historical Society of the Pound, Pound,

Saints Parents, Pleasanton, CA Hoosier Gospel Jubilee Inc., Indianapolis,

Hugo, OK Hulett Community Housing Authority,

Gillette, WY Human Outreach Inc., Freeport, NY Human Resources 2100, Casper, WY Humanaserv, Midvale, UT Humble Area Veterans Memorial

VA HMI Inc., New Orleans, LA HNC Corporation, Fredericksburg, VA Hockessin Area Heritage Association,

Hockessin, DE Holcombe Superstars of Tomorrow,

IN Hoosier Hurricanes, Hobart, IN Hoot N Holler Cloggers Inc., Huntsville,

Houston, TX Holiness Unto God Ministries-H U G,

Hammond, IN Holly Annette Davila, Thornton, CO Holly Coast Retirement Community Inc.,

AL Hope Orlando Inc., Orlando, FL Hope Outreach Inc., Dallas, TX Hope Inc., Ormond Beach, FL Hope Ministries International, Castle

Rock, CO Hope Outreach Inc., Macon, GA Hopeful Expectations Inc., Rolla, MO Hopkins Park-Pembroke Community

Development Corporation, Hopkins Park, IL Hot Steamed Music Festival Inc., Old

Association Inc., Humble, TX Hunger is Curable Inc., Rockville, MD Huron Housing Corporation, Sandusky,

Holly Ridge, NC Hollywood for Children Inc., New York,

NY Hollywood Golf Institute Inc., Detroit,

MI Holmes County Quality of Life

Association, Lexington, MS Home Resource Corporation, Los Osos,

CA Homefields, Lancaster, PA Holy Bible Mission Church, Baltimore,

Lyme, CT House of Joseph, N. Kingstown, RI House of Myrrh, Tualatin, OR House of Nia Purpose, Bellwood, IL House of Sparrow Outreach Inc.,

Evansville, IN House of the Morning Star, Austin, TX Housing Enterprises and Local Programs

OH 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.

MD Holy Cross Community Development

Help-Inc., Mars, PA

Corporation, New Orleans, LA

1998–51 I.R.B. 47 December 21, 1998

Changes to Codes for Roth IRAs on Form 1099–R (Announcement 98–106 Corrected)

Announcement 98–113

Purpose The purpose of this announcement is to advise payers making distributions from Roth IRAs of changes to the distributions codes on Form 1099–R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Background The Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105–206) amended Internal Revenue Code section 408A, dealing with Roth IRAs. Because of these amendments, the Service has concluded that code K, “Distribution from a 1998 Roth conversion IRA in the first 5 years,” on the 1998 Form 1099–R may no longer serve its intended purpose. In addition, a new code for recharacterizations is needed.

1998 Form 1099–R Code K, to be used in box 7 on the 1998 Form 1099–R, is now optional. Payers may choose to use Code J in box 7 for all distributions from a Roth IRA or Roth conversion IRA. They will meet the requirements of Q/A-B–2 of Notice 98–49, 1998–38 I.R.B. 5, if they use Code J instead of Code K.

1999 Form 1099–R Code K will be eliminated on the 1999 Form 1099–R. Code J will be changed to “Distribution from a Roth IRA.” Use Code J when reporting any distribution from a Roth IRA or Roth conversion IRA. New Code R, “Recharacterized IRA contribution,” will be added to identify a recharacterization of an IRA contribution.

December 21, 1998 48 1998–51 I.R.B.