Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 99–23

Lewis IDA Community Development

Corporation, Lowville, NY Magical Helping Hands, Inc., Brockton,

Winnebago Veterans Association Inc.,

Winnebago, NE Winnies Nursery School Inc., Cleveland,

OH Wintergreen House Inc., Lutherville, MD Wiregrass Community Outreach, Dothan,

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: Adult and Children Transitional Shelter,

Denver, CO Al Simon Center for Telecommunication

MA Metropolitan Entertainment, Sterling

Compton, CA Studio E Repertory Inc., New York, NY Texas Society of Certified Public

Heights, MI Music and Living, Inc., New York, NY Nagis Dutt Memorial Care Fdn., Ann

Inc., Dousman, WI Wishes are Horses, Loveland, CO Wishing Well Foundation Inc.,

Arbor, MI Oasis Mission Incorporated, Radcliff, KY Ohio Elks Charitable Trust, Marysville,

OH Praise Mountain Ministry, Inc., Conyers,

AL Wisconsin Masonic Soccer Foundation

Louisville, KY With in Reach Kids Inc., Moorestown,

NJ Wolf River Pipes and Drums Inc.,

GA Preston Road Literacy Society, Dallas,

TX Prince Hall African Lodge Urban

Development Corporation, Flint, MI Womans Club of Warren Educational

Renewal Corporation, Newark, NJ Reef USA Inc., Florham, NJ Robinson Tennis Academy, Howell, MI Rocky Mountain Community

Development Inc., Stillwell, OK Siskiyou Institute, Etna, CA Southern Tier West Development Fnd.,

Byhalia, MS Wolverine State Community

Scholarship & Historical Preservation Group, Warren, PA Women Changing the World, Lowell, IN Women Executives in Business,

Salamanca, NY The Spruell Community Learning Center,

Mankato, MN Womenfirst Inc., Paterson, NJ Womens Implant Foundation, Dallas,

TX Womens Media Project, Austin, TX Womens Opportunity Network, So

Portland, ME Womens Outreach Inc., Goldsboro, NC Womens Self-Defense League Inc.,

Law, Inc., San Diego, CA Amelia Lighthouse & Museum Inc.,

Fernandina Beach, FL American Atheist Veterans Inc.,

Escondido, CA American Friends of Yeshivat Eretz

Accountants Peer Assistance Foundation, Inc., Dallas, TX Voices of Hope, Greenville, SC Waianae Coast Coalition for Human

Services, Waianae, HI William C Pryor Portrait Trust Fund,

Hatzvi TR, Brooklyn, NY Barberton Moose Charity and

Great Barrington, MA Woodson County Follies Community

Scholarship Fund Inc., Piqua, OH Benton Park Arts Council, St. Louis, MO Calvin Browns Alcohol & Drug-Free

Washington, DC Williams Foundation, Houston, TX Williamsburg Court HDFC, Brooklyn,

NY Williamsburg Fire Department Auxiliary

Inc., Williamsburg, IN Williamsburg Heights Community Block

Club Association Inc., Milwaukee, WI Willowtree Counseling Center Inc.,

Rutherfordton, NC Womens Task Force Inc., Greenville, SC Woodbin 2 Project, Cary, NC Woodburn Inc., Cincinnati, OH Woodcrest Foundation Inc., Syosset, NY Woodruff Mountain Foundation Inc.,

Inc., Delray Beach, FL Word of Truth Community Housing

Association, Detroit, MI Wordcraft Circle of Native Writers,

Living Centers, Pasadena, CA Children’s Education Fund, Inc.,

Lincolndale, NY Cuban Humanitarian Assistance Society,

Theatre Corporation Inc., Yates Center, KS Word of Grace International Ministries

Inc., Dade County, FL Dreams for Kids Inc., Chicago, IL Faith House of America, Buffalo, NY Gleasons Athletic Club, Inc., Brooklyn,

NY House of Coverance, Markham, IL International Foundation, Broken Arrow,

OK Institute Paso Del Norte, El Paso, TX Jeanette Lyons Surina Scholarship Fund,

Phoenix, AZ Wilson House Inc., Bartow, FL Wimbly Club Inc., Jacksonville Beach,

Winona, MN Window Rock Unified School District 8

Foundation Inc., Fort Defiance, AZ Wings for Christ Inc., Beach Grove, IN Wings of Freedom, Edmonds, WA Wings Through TLC Inc., Crockett, TX

FL Win, Baltimore, MD Win-Good Sand Island Association,

Fairfax, VA Working Families Inc., Raleigh, NC Workplace Institute, Tacoma, WA World Ambassadors Ltd., Coralville, IA World Childrens Foundation Inc., New

Orleans, LA World Class, Maryville, TN World Class Foundation, Normal, IL World Class Partnership, Columbia, SC

Inc., Greenwood, IN Let It Shine Center for the Learning

Impaired, West Linn, OR

1999–15 I.R.B. 7 April 12, 1999

World Congregational Fellowship Church

of Somers, Somers, CT World Evangelical Mission Team of New

Y & E Foundation, Yakima, WA Y E S Kids Inc., Sarasota, FL Yachad-Immanuel Ministry Inc.,

Youth Entrepreneur Program Inc.,

England Inc., Mattapan, MA World Interdependence Fund of New

Yakima, WA Yellowstone Project to Promote

Columbus, OH Youth Forever, Long Lake, MN Youth Job Training Center of Slaton

Mexico, Santa Fe, NM World Mission Mobilization Center Inc.,

Yoakum, TX World of Learning Inc., Austin, TX World Peace Foundation Inc., Tampa, FL World Refuge Charity Inc., St.

Bradenton, FL Yakima Gateway Tower Foundation,

Tolerance, Billings, MT Yerakas Society of Greater New England

Inc., Peabody, MA Yes Lord Ministries Inc., Indianapolis, IN Yeshiva Hayisodos Inc., New York, NY Yonkers Beautification Conservancy Inc.,

City, MD Youth Today Leaders Tomorrow Inc.,

Lubbock, Lubbock, TX Youth Leadership Council, Houston, TX Youth Medical Home Inc., New Orleans,

LA Youth Services America Corp., Elliccott

Golden Valley, MN Youth Unlimited Inc., Fort Collins, CO Youth Vision Inc., Miami Beach, FL Youth with a Mission-Philadelphia Inc.,

Petersburg, FL World Salmonid Research Institute Inc.,

Yonkers, NY Yonkers Job Development Corp.,

Nederland, CO World Sports Mission of America,

Essington, PA Youth with a Mission Salt Lake City,

Huntington Beach, CA World Telugu Federation, West

Bloomfield, MI World View Foundation Inc., Boston,

MA World Vision Mission Town, Cerritos,

Yonkers, NY York Skating Rink Inc., York, ME Young Ambassador Center, Chicago

Foundation, Stafford, TX Young Leaders Academy of Baton

Ogden, UT Youthserveusa, Washington, DC Zainabia Islamic Society, Fontana, CA Zato-Durami Water Project Inc.,

Amherst, MA Zion Community Empowerment Center

Inc., College Park, GA Zion Ministries Inc., Terre Haute, IN Zook Community Club Inc., Larned, KS

CA Worldaid Foundation Inc., Orlando, FL Wounded Eagles, Richardson, TX Wray Cultural Enrichment Council,

Heights, IL Young Artists Inc., N. Myrtle Beach, SC Young Blacks Making a Difference

Rouge, Baton Rouge, LA Young Leaders Council Inc., Nashville,

Wray, CO Writers Inc., Lawrence, KS Writers Room of Boston Inc., Boston,

MA Writings on the Wall Inc., San Anselmo,

CA WXRT-WSCR Foundation, Chicago, IL Wyoming Farmers Union Community

Services Incorporated, Pine Bluffs, WY Wyoming Observer Inc., Laramie, WY Wyoming State AIB Committee, Casper,

WY X-Treme Football Club Inc., Powell, OH Xilin Childrens Foundation for Chinese

TN Young Peoples Marketing Society Inc.,

Denver, CO Younger Family Home & Study Center

Inc., Lees Summit, MO Youth Achievers U S A Inc., Landover,

Winston Salem, NC Youth Courts of the Capital District Inc.,

Latham, NY Youth Encouragement Systems, Linden,

MI

MD Youth Alternative for Christ Inc.,

Springfield, NJ Youth Awareness Program Inc., Tulsa, OK Youth Challenge International Inc.,

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.

Education, Roselle, IL

Format Changes to Forms W-2 and W-3 Postponed Until Tax Year 2001

Announcement 99–34

Background In Announcement 98–55, 1998–26 I.R.B. 41, the IRS asked for comments on proposed format changes to Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. These changes were proposed for the 1999 forms to be filed in 2000.

In Announcement 98–84, 1998–38 I.R.B. 30, the IRS postponed making major format changes to Forms W-2 and W-3 until the 2000 forms to be filed in 2001.

Changes Postponed Based on concerns expressed by industry representatives and others, the IRS is again postponing major Until Tax Year 2001 format changes to Forms W-2 and W-3. The IRS intends to make format changes similar to those first proposed in Announcement 98–55 to the 2001 forms to be filed in 2002.

April 12, 1999 8 1999–15 I.R.B.

The IRS will announce and request comments on proposed changes to the 2001 Forms W-2 and W-3 by early 2000.

2000 Forms W-2 The 2000 Forms W-2 and W-3 will remain the same size and retain the same format as the 1999 forms. The and W-3 forms may, however, be revised to reflect changes in the law or to allow for the reporting of additional items in box 13.

apply to filers of Form 5330, Return of Excise Taxes Related to Employee Benefit Plans. Applications for extension of time to file Form 5330 will continue to be returned to the applicant as approved or not approved.

These new procedures are reflected in the instructions for the March 1999 revision of Form 5558. The form is now available at the IRS’s Internet Web Site. You can also get copies of Form 5558 from the IRS Distribution Centers when it becomes available in early May 1999.

Automatic Extension of Time To File Certain Employee Plan Returns (Forms 5500, 5500- C/R, and 5500-EZ)

Announcement 99–37

Effective immediately, all applications for extension of time to file Forms 5500, 5500-C/R, and 5500-EZ will be automatically approved if the request (Form 5558) is filed on or before the normal due date of the return or report. The Form 5558,

Application for Extension of Time To File Certain Employee Plan Returns, must be properly completed and signed in order for the filer to receive an automatic approval of up to 2-1/2 months.

Because the extension is automatically approved, the IRS will no longer return approved copies of Form 5558 to the filer to be filed with the return. Instead, filers will be required to attach a photocopy of the completed and signed Form 5558 to the return or report.

This change in procedure does not

Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG– 105170–97), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Submit outlines electronically via the Internet by selecting the “Tax Regs” option on the IRS Home Page, or by submitting them directly to the IRS Internet site at:http:// www.irs.ustreas.gov/ prod/tax_regs/comments.html.

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing Guy Traynor, (202) 622-7180 (not a toll free number).

Credit for Increasing Research Activities; Hearing

Announcement 99–38

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

SUMMARY: This document contains a notice of a public hearing on proposed regulations relating to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d).

DATES: The public hearing is being held on Thursday, April 29, 1999, at 10 a.m.

The IRS must receive outlines of topics to be discussed at the hearing by April 15, 1999.

ADDRESSES: The public hearing is being held in room 2615, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Due to building security procedures, visitors must enter at the 10th Street entrance, located between Constitution and Pennsylvania Avenues, NW. In addition, all visitors must present photo identification to enter the building.

Mail outlines to: CC:DOM:CORP:R (REG–105170–97), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Hand deliver outlines Monday through

1999–15 I.R.B. 9 April 12, 1999

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is proposed regulations (REG-105170-97) that were published in the Federal Register on December 2, 1998 (63 F.R. 66503

[1998–50 IRB 10 (see §601.601(d)(2)]).

The rules of 26 CFR 601.601(a)(3) apply to the hearing.

Persons who have submitted written comments and wish to present oral comments at the hearing, must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (signed original and eight (8) copies) by April 15, 1999.

A period of 10 minutes is allotted to each person for presenting oral comments.

After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing.

Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 15 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this document.

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

(Filed by the Office of the Federal Register on March 24, 1999, 8:45 a.m., and published in the issue of the Federal Register for March 25, 1999, 64 F.R. 14412)

Continuation Coverage Requirements Applicable to Group Health Plans; Correction

Announcement 99–39

AGENCY: Internal Revenue Service (IRS), Treasury

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to Treasury Decision 8812, 1999–8 I.R.B. 19, which was published in the Federal Register on Wednesday, February 3, 1999 (64 F.R. 5160), relating to continuation coverage requirements applicable to group health plans.

DATES: This correction is effective February 3, 1999.

FOR FURTHER INFORMATION CONTACT: Yurlinda Mathis at 202-622-4695 (not a toll free call).

SUPPLEMENTAL INFORMATION:

Background

The final regulations that are subject to these corrections are under section 4980B of the Internal Revenue Code.

Need for Correction

As published, T.D. 8812 contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (T.D. 8812), which were the subject of FR Doc. 99–1520, is corrected as follows:

1. On page 5166, column 2, in the preamble under the heading, “COBRA Con- tinuation Coverage”, first full paragraph, line 4 from the bottom of paragraph, the language “offer for core coverage separately.” is corrected to read “offer core coverage separately.”

2. On page 5170, column 1, in the preamble under the heading, “Paying for COBRA Continuation Coverage”, last paragraph in the column, line 14, the language “beginning. Therefore, the final” is corrected to read “beginning of the period. Therefore, the final”.

§54.4980B–1 [Corrected]

3. On page 5174, column 1, §54.4980B–1, paragraph (b), line 7 from the bottom of the paragraph, the language “rules in §§54.4980B–1 though” is corrected to read “rules in §§54.4980B–1 through”.

Michael Slaughter, Acting Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on March 24, 1999, 8:45 a.m., and published in the issue of the Federal Register for March 25, 1999, 64 F.R. 14382)

April 12, 1999 10 1999–15 I.R.B.