Part IV. Items — Internal Revenue Bulletin 1999-25

National Olympic Committee of

Lithuania, Chicago, IL National Organization for the Elderly,

Foundations Status of Certain Organizations

Announcement 99–61

National Association for Early Childhood

Development and Research, Killeen, TX National Association of Housing

Omaha, NE National Park Rangers Resource

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: N B S-Northside Neighborhood

Counselors and Agencies Inc., Savannah, GA National Association of Temporary

Research, Santa Rosa, CA National Debt Fund, Saratoga, CA National Educational Campaign on

Services Foundation, Alexandria, VA National Black MBAAssociation

Protection Fund, Inc., Elkton, VA National Perinatal Foundation Inc.,

Tampa, FL National Pony Express Association,

Foundation Inc., Chicago, IL National Cellular Safetalk Center Inc.,

Elgin, IL National Center for Child Protection &

Minden, NV National Sponsored Programs

Hollow, Park City, UT National Term Limit Council, Northfield,

Awareness Inc., Decatur, AL National Coalition for Understanding

Administrators of Historically Tallahassee, Tallahassee, FL National Sports Foundation at Bear

Inc., Washington, DC National Consolidators Inc., Deerfield

Beach, FL National Consumer Justice Foundation

IL National Veterans Foundation

Inc., Decatur, GA National Corporation for Substance

Corporation, Fort Myers, FL National Voluntary Organizations Active

Abuse Recovery, Eagan, MN National Council for Transplantation &

in Disaster Inc., Washington, DC National Volunteer Hall of Fame, Glen

Ellyn, IL National Womans Party, Washington, DC National YMCA Fund Inc., Chicago, IL Nations Recovery Foundation, Inc.,

Beautification Services, Columbus, OH N C Idealist Inc., Springfield, MA N E S D Excellence in Dance Education

Attention Deficit Disorders Inc., Fort Smith, AR National Federation of the Blind of the

Gruffin, GA Native American Arts Institute, Tulsa,

North Little Rock, AR Native American Cultural Center, Fort

Inc., Goffstown, NH N W OA-How Intergroup, Estacada,

OK Native American Coalition of Arkansas,

OR Nabnasset Lake Preservation Association,

District of Columbia, Washington, DC National Federation of the Blind of

Wisconsin, Milwaukee, WI National Former and Concerned Citizens

Dodge, IA Native American Ministries, Gallup, NM Native American Traditions Ideas and

Westford, MA Naguenae Mission Inc., Flushing, NY Nanas K I D S, El Paso, IL Nanas House Child Care Center Inc.,

of Tunica, Inc., Hazelwood, MO National Foundation for Television

Values Educational Society Inc., Orange Park, FL Native Council on Economic and

Community Development Corporation, Macy, NE Native Yew Conservation Council,

Liberty, NY Nantucket County Fair Inc., Nantucket,

Research and Education Inc., Boston, MA National Heart Foundation, White Stone,

MA Nappanee Development Corporation,

Nappanee, IN Narayana Development Corporation,

Fame Foundation, Inc., Valdosta, GA National Institute for the Development of

VA National High School Football Hall of

Portland, OR Natural Areas Association, Toquerville,

UT Nature Friends, Inc., Las Vegas, NV Nautical Archaeology Society, Inc.,

New York, NY Narberth Centennial Committee,

Longwood, FL Naval Sea Cadet Corps, Grand Prairie,

Narberth, PA Nashoba Valley Housing Corp., Ayer,

MA Natchitoches Student Housing Corp.,

Positive Relationships, Inc., Dorchester, MA National Institute of Emergency Vehicle

TX NAWIC Chapter 17 Scholarship

Shreveport, LA National AIDS Foundation, Jamul, CA National Amputee Fund, San Diego, CA National Association for a Deficit Free

Safety, Reno, NV National Junior Baseball League, Inc.,

East Northport, NY National Middle School Activities

Foundation, New Orleans, LA Near, Inc., Liberal, KS Neartown Community Development

America, Houston, TX National Association for College Funding

Association, Pittsburg, KS National Minority Resource Association,

Inc., Farmington Hills, MI National Museum of Live Entertainment,

Inc., Baltimore, MD

Corporation, Houston, TX Nebo Cemetery Memorial Fund, Dallas,

& Planning Inc., Roswell, GA

1999–25 I.R.B. 11 June 21, 1999

Okaloosa Medical Assistance Center Inc.,

Nebraska Nut Growers Association,

Lincoln, NE Nebraska CASA Foundation, Norfolk,

New Century Community Development

Corporation, Dover, DE New Church Ventures Properties Inc.,

Phoenix, AZ New Creations Unlimited Family Support

Fort Walton Beach, FL Okawanda Wildlife Foundation,

Cheektowaga, NY Okfuskee County CASA Inc., Okemah,

OK Oklahoma Addiction Research &

NE Nebraska Community Development

Society Inc., Lincoln, NE Nebraska Community Reinvestment

Treatment Foundation, Oklahoma City, OK Oklahoma City Street Hoops Inc.,

Coalition, Lincoln, NE Nebraska High School Sports Hall of

Fame Foundation, Gothenburg, NE Nebraska Home-Based Business

Educational Institute, Merna, NE Nebraska Law Enforcement Memorial

Center, Chester, PA New Creek Foundation for Low Impact

Therapy Evaluation and Research, Alexandria, VA New East Texas Foundation

Incorporated, Longview, TX New England Center for Creative Arts,

Oklahoma City, OK Oklahoma Financial Administration

Association, Oklahoma City, OK Oklahoma Public Health Association,

Oklahoma City, OK Oklahoma Sports Museum Association,

Fund Inc., Seward, NE Ned Smith Center for Nature and Art,

Millersburg, PA Nehemiah Corporation, Greenville, SC Neighborhood Crime Prevention Inc.,

Newport, VT New Enterprise Works Inc., Raleigh, NC New Faith Community Non-Profit

Housing Corporation, Detroit, MI New Fontainebleau Human Performance

Oklahoma City, OK Oklahoma Reserve Force Limited,

New York, NY Neighborhood Development Center Inc.,

Institute Inc., Mandeville, LA New Hampshire Tennis Foundation,

Contoocook, NH New Haven Cares Inc., New Haven, CT New Heights Educational Center Inc.,

Guthrie, OK Oklahoma Telephone Association

Baltimore, MD Neighborhood Empowerment Economic

Foundation, Oklahoma City, OK Oklahoma Today Foundation Inc., Tulsa,

Development, E. Elmhurst, NY Neighborhood Preservation and

OK Oklahoma Urban and Community

Forestry Council Inc., Oklahoma City, OK Okmulgee County Adult Day Care

Center Inc., Okmulgee, OK Okshare Incorporated, Chicago, IL Old Arlington Inc., Jacksonville, FL Old Boarding House Gallery Inc., Magee,

MS Old Mission Peninsula Historical Society,

Revitalization Council of Plano, Plano, TX Neighborhood Watch Crime Prevention

Norcross, GA O-B Acquisition Corporation, Berkeley

Heights, NJ O-D Acquisition Corporation, Linden, NJ O J Goldrick Publishing Company,

Parker, CO Oakland Civic Charities Foundation,

South Shore Assoc., Staten Island, NY Neighborhood for Empowerment &

Change Inc., Savannah, GA Neighbors of Little Eagle Creek Inc.,

Zionsville, IN Neighbors Reaching Neighbors Inc.,

Lancaster, TX Neuman Project Dance Arts Theatre,

Farmington Hills, MI Oakwood Cemeteries of Syracuse

Foundation Inc., Syracuse, NY Oasis Inc., Albemarle, NC Oasis Inc., Fargo, ND Oasis Life Inc., Spencerport, NY Object Relations Institute Training

Foundation, New York, NY Oceana Veterans Service Center, Hart, MI Oceanpower Film Distributor Inc.,

Traverse City, MI Old Port Historic Trust, Newburyport,

MA Olive Branch, Washington, DC Olive Tree Ministries Inc., Woodstock, IL Oliver Plaza Development Corporation,

Baltimore, MD Olujimi Incorporated, Chicago, IL Olympia Rural Fire Department,

Des Moines, IA Neurobehavioral and Psychological

Institute, Concord, CA Neuroscience Nursing Foundation,

Chicago, IL Nevada First Housing Inc. Nevada Corp.,

Seaside, CA Nevada Playhouse Inc., Las Vegas,NV Neverlands Inc., Portland, AR New Beginnings Institute, Fayette, IA New Beginning Organization, Hazelcrest,

N. Myrtle Beach, SC Oceansciences Inc., New London, CT Oceanside Focus on Youth Inc.,

Oceanside, CA Odessa Childrens Rehabilitation Center

Inc., Baltimore, MD Odessa Citizen Police Alumni, Odessa,

TX Odessa High School Basketball Booster

Eldorado Springs, MO Olympic Style Wrestling Club of Albany

Children, Omaha, NE Omega Development Corporation, Little

IL New Beginnings for Children Inc.,

Inc., Albany, NY Omaha Amateur Competition Team

Fund, Omaha, NE Omaha Volunteers for Handicapped

Statesboro, GA New Beginnings in Christ, Omaha, NE New Bern Amateur Radio Club, New

Bern, NC New Birth Ministries, Woonsocket, RI New Carlisle Rotary Club Foundation,

Club, Odessa, TX Off the Streets Inc., Emerson, NJ Off the Streets-the New Orleans

Rock, AR Omega Project, Chicago, IL Omicron Lambda Chapter Alpha Phi

Alpha Education Foundation Inc., Birmingham, AL Omnificent Ink Productions Inc., New

York, NY On Line Arts Inc., Darien, Ct

New Carlisle, OH New Castle Community Drug Prevention

Homeless Union, New Orleans, LA Offering Hope Inc., Sapulpa, OK Ohio Aerospace Council, Cleveland, OH Ohio AIDS Housing Coalition, Akron,

OH Ohio Hooved Animal Humane Society,

Brecksville, OH

Program, Westbury, NY

June 21, 1999 12 1999–25 I.R.B.

One Arm Bandits Inc., Miami, FL One Foundation, Tulsa, OK One Heart One Mind Corporation, Blue

vice concerning the application. The information returns are the Form 990, Re- turn of Organization Exempt From In- come Tax, Form 990-EZ, Short Form Return of Organization Exempt From In- come Tax, Form 990-BL, I nformation and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Per- sons, and the Form 1065, U.S. Partner- ship Return of Income. The regulations do not require an exempt organization to disclose the Form 990-T, Exempt Organi- zation Business Income Tax Return, nor the Schedule K-1 of the Form 1065.

The documents must be available at a tax-exempt organization’s principal office and at certain regional or district offices that have the equivalent of at least three full-time employees. In other words, employees who normally work an aggregate of at least 120 paid hours a week.

A tax-exempt organization may charge a reasonable fee for providing copies, which is defined as the amount charged by the IRS for providing copies. Currently, that amount is $1.00 for the first page and .15 for each subsequent page. An organization may require payment before it provides copies, but must advise requesters of the total cost of the copies requested if adequate payment is not included with the request.

Responsible persons of a tax-exempt organization who fail to provide the documents as required may be subject to a penalty of $20 per day for as long as the failure continues. There is a maximum penalty of $10,000 for each failure to provide a copy of an annual information return. There is no maximum penalty for the failure to provide a copy of an exemption application.

A tax-exempt organization does not have to comply with individual requests if it makes the documents “widely available” as described in the regulations. This can be done by posting the documents on a readily accessible World Wide Web site, either its own or on a database of exempt organization documents maintained by another organization, provided the documents are posted in a format that meets the criteria set forth in the regulations. In general, the format must exactly reproduce the image of the original document and allow an Internet user to access, download, view and print the posted document without the payment of a fee. One format

Springs, MO One Hundred Black Men of Chattanooga

Inc., Chattanooga, TN One in Christ Ministry of Song and

Music Alliance Inc., Miami, FL One Step at a Time, Richmond, CA Oneness in Christ Inc., Memphis, TN Open Arms Ministries Inc., Angelton,

TX Open Door Jail Ministry Inc., Forest

Park, GA Open Door Missions International Inc.,

Covington, GA Opening Potential for Environmental

Change Inc., Troy, NY Opera Camerata of Washington DC Inc.,

Washington, DC Opera San Benedetto Chicago, Chicago,

IL Operation Christian Youth Outreach,

Toledo, OH Operation High Hopes Inc., Rye, NY Operation Mountain Kids, Prather, CA Operation Mustard Seed Inc., Red Bank,

NJ Operation Nehemiah, Pittsburgh, PA Operation Resources Inc., Grand Rapids,

MI Operation Save My Environment Life

and Land Inc., Pompano Beach, FL Operation We Care Inc., Gainesville, FL Operation Wipe Out Multiple Sclerosis

Inc., Greenwich, CT Opportunities Industrialization Centers of

Clark County Nevada, Las Vegas, NV Opportunity House of Greene County

Inc., Greeneville, TN Opus County Soccer Club Inc.,

Wellesley, MA Oral History Project Inc., New Orleans,

LA Orange County Citizens Association 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.

Effective Date of New Disclosure Rules Affecting Tax-Exempt Organizations and Summary Description of Those Rules

Announcement 99–62

This document reminds exempt organizations that new requirements to provide copies of their exemption applications and three most-recently filed annual information returns are effective June 8, 1999. The new requirements were added to § 6104 of the Internal Revenue Code by § 1313 of the Taxpayer Bill of Rights 2, P.L. 104–168, 110 Stat. 1452, but they were not to become effective until 60 days after the Secretary of the Treasury promulgated final regulations. Final regulations were issued in Treasury Decision 8818 (64 F.R. 17279 [1999–17 I.R.B. 3]) on April 9, 1999, and may be found by selecting the “Tax Regs in English” option on the Service’s Home Page, http://www. irs.ustreas.gov. The new rules require any organization, other than a private foundation, that is exempt from federal income tax under § 501(a) and described in § 501(c) or § 501(d), to comply with requests made either in-person or in-writing from individuals who seek a copy of those documents.

An exemption application includes the Form 1023 (for organizations recognized exempt under § 501(c)(3)), Form 1024 (for organizations recognized exempt under most other paragraphs of § 501(c)), or the letter submitted under the paragraphs for which no form is prescribed, together with supporting documents and any letter or document issued by the Ser

Orlando, FL Orange County Hoops, Costa Mesa, CA Orange County Victim Service Center,

Orange, TX Orfeus International Music Institute Inc.,

New York, NY Organization of the Moroccan

Community in the United States Inc., New York, NY Oromo Women Organization of

Minnesota, Minneapolis, MN Orphan Voyage of Alabama Inc., Toney,

1999–25 I.R.B. 13 June 21, 1999

that currently meets the criteria is Portable Document Format (.pdf). An organization that makes its documents widely available in this manner, must advise requesters how the forms may be accessed.

The principal author of this announcement is Toussaint Tyson of Office of the Assistant Commissioner (Employee Plans and Exempt Organizations). For further information regarding this announcement

contact Toussaint Tyson on (202) 6228363 (not a toll-free call).

June 21, 1999 14 1999–25 I.R.B.