Part IV. Items of General Interest

Chicago, IL Trees for Dubuque, Dubuque, IA Trezza Foundation for the Arts Inc.,

Foundations Status of Certain Organizations

Announcement 99–64

Jefferson Economic Development Inc.,

Louisville, KY Joan Mitchell Foundation, Inc., Bronx,

Treasure Island Training Center Inc.,

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: Archangel Foundation, Inc., Silver

NY Keewaydin Institute, Naples, FL Lenape Enterprise, Inc., Winfield, TN Michael J. Carmichael Family

Flint, MI Tol Inc., Houston, TX Toledo-Lucas Housing Fund Inc., Toledo,

Hollywood, FL Tri-Agency Conference 95 Inc., Miami,

Foundation Inc., Ocala, FL New Creek Foundation for Low Impact

FL Tri-Community Development Inc.,

Cherry Creek, SD Tri Counties Special Services Inc.,

Therapy, Evaluation and Research, Alexandria, VA New Road Community Development

Group of Exmore, Exmore, VA NIA Hope Inc., Philadelphia, PA NNI Revitalization Corp., Stamford, CT Organplan Foundation Inc., New York,

NY Providence Sickle Cell Research, Inc.,

Dalzell, SC Southern Oklahoma Memorial

Foundation Inc., Ardmore, OK Spirit of America Research Foundation

Inc., Lake Mary, FL Togs for Tots Professional Child Care,

Hopkinsville, KY Tri-County Hospice Inc., Charleston, SC Tri-County Problem Solving Services

Inc., Sault Ste Marie, MI Triangle Productions, Kirkland, WA Triple R Speciality Ranch Inc., Portland,

OR Truckers for Kids Incorporated, Wichita,

KS True Alternative Inc., West Palm Beach,

FL Truth Program Services Inc., Bronx, NY TSM Inc., Racine, WI Tulsa Firefighters Educational Clowns

Inc., Tulsa, OK Tundra Club, Salt Lake City, UT Turner Group Home, Tustin, CA Turning Point Services, Houston, TX Turtle River Nation Inc., Fair Acres, NM TW Fastpitch, Inc., Naples, FL Twelve Step House II Inc., Omaha, NE Twenty-First Century Educational

Spring, MD Bay View High School Education

Foundation, Milwaukee, WI The Block, Houston, TX Chicago House of Recovery Inc., Alsip,

OH Tomche Shabbos Fund Inc., Miami

Beach, FL Tomi Care Facility, Houston, TX Tomorrows Vision Foundation,

Computing Corp., Baltimore, MD Twin Ports Boxing Club, Duluth, MN Tyler Auto Christian Fellowship Inc.,

IL Citizens for Health Improvement of

Antonio, TX U P Outreach-93, Marquette, MI U S A Verich Reps., Warren, OH U S Shelter Corporation, Minneapolis,

Nigeria, Dayton, OH Conceptual International Agency,

Anchorage, AK COMBAC Family Center, Washington,

DC Educational Research and Development

Tyler, TX Tyler Family Ministries Inc., Little Rock,

Foundation, Grove City, OH Ernie’s Museum of Black Arkansans Hall

Charleston, SC Tonopah Life Center, Tonopah, NV Tony Casillas Foundation, Irving, TX Tonya Potter Ministries Inc., Seminole,

FL Toppers Association Inc., Brooklyn, NY Torah Vadanesh Inc., Forest Hills, NY Tori Foundation, Houston, TX Totally Tennis Inc., Washington, DC Touch the Earth Inc., Bismarck, ND Touch Together Our Unity Can Help,

AR U N L Medical School Foundation, San

of Fame and Music Theater, Little Rock, AR Gulf Coast Wetlands Preservation

River Edge, NJ UMOJA Optimist Foundation, Detroit,

Foundation, Metairie, LA Haitian Education & Revitalization

MN UJC Community Advocacy Program Inc.,

MI Uni-Rock Group Inc., New York, NY Unicorn School of Acting, Pearland, TX Unified Community Economic

Team-HEART, Naples FL. Highland Terrace Housing Corp., New

Baltimore, MD Township of Washington Operation

Castle, PA Interventional Cardiology Research

Development Association, Seattle, WA Union County Foundation, Lewisburg,

PA Union of Baptists of the Ukraine,

Fund, Inc., Metairie, LA International Health Network, Tacoma,

WA International Museum Theatre Alliance,

Inc., Boston, MA Jasper Rotary Charitable Fund Inc., Big

Playground Inc., Washington Township, NJ Trade Support Institute Inc., Durham, NC Traditional Indian Housing Inc.,

Shawnee, OK Traffic Incident Services Inc., Sutton,

MA Transitional Housing Employing Islip

Patients Inc., Kansas City, MO

Louisville, KY

Canoe, GA

Rehab Homes Inc., Islip, NY Translating Assistance Program for

1999–27 I.R.B. 7 July 6, 1999

Union Station Alliance Inc., Worcester,

Uptown 23 Development Association,

Oklahoma City, OK Urban and Suburban Properties, Blue

Victory Road Rehab Program Inc.,

NY Vincennes Cub League Inc., Vincennes,

MA United African American Coalition,

Philadelphia, PA United Asian Community Center Inc.,

Island, IL Urban Art Retreat, Chicago, IL Urban Artists Incorporated, Philadelphia,

Redding, CA Video Vista of New York Ltd., New York,

IN Vinedresser Ministries Inc., Grand

Milwaukee, WI United Black Fund of Alabama Inc.,

PA Urban Computer Learning Corp.,

Birmingham, AL United Business Association of

Rapids, MI VINH Long-VINH BINH-SA DEC

Incorporated, Mesquite, NV Virginia Alliance for Safety Education,

Richmond, VA Virginia Nurserymens Association

Woodlawn, Chicago, IL United Caring Service, Sandusky, MI United Charitable Foundation of

Fraternity, Houston, TX Violence Free School Project, Duluth,

America, Las Vegas, NV United Charities of America, Clemmons,

Minneapolis, MN Urban Express Inc., Lake Dallas, TX Urban Living Center, Denver, CO Uriah Art Council, Uriah, AL USA Basketball Camp Inc., Irving, TX Utah Baroque Ensemble, Springville, UT Utah Blues Society Inc., Salt Lake City,

MN Virgin Valley Volunteer Services

NC United Chow Christian Mission,

San Diego, CA United Christian Charities-Georgia Inc.,

UT Utah Gerontological Society, Salt Lake

Professionals Inc., Piscataway, NJ Vision for the Nations Ministries

Incorporated, Wills Point, TX Visions, Pickett, WI Visions of Hope Incorporated, Terre

Norcross, GA United Compassionate Artists Project,

Bend, OR United Day of San Antonio, San Antonio,

TX United Endeavors Inc., New York, NY United Fellowship Foundation, Hoffman

City, UT Utah Music Festival, Logan, UT Utah Society of Fund Raisers, Salt Lake

City, UT V F H & E Inc., Grand Rapids, MI V IA Art Inc., New York, NY Valley Arts Group Inc., Saint Albans, WV Valley Green Resident Council Inc.,

Washington, DC Valley Medical Clinic Inc., Julesburg, CO Valley Youth Basketball Association,

Horticulture Research Foundation, Christiansburg, VA Virtual Reality Alliance of Students and

Estates, IL United Fellowship Ministries Inc.,

Tampa, FL United for the Community of Homeless

Inc., Atlanta, GA United Fundraisers Inc., Eugene, OR United Parents for all Salinas, Salinas, CA United Parents for Excellence in

Perris, CA Valorie Dancer & Patricia Gill Ptr.,

Houston, TX Venture Abilities U S A Inc., Boston, MA Vera Court Neighborhood Association

Haute, IN Vista Initiative for the Visual Arts Inc.,

Carlsbad, CA Visual Video Ministry, Houston, TX VIVV Inc., Fort Worth, TX Vocare Spiritual Awakening for Sexual

Minorities, Monterey, CA Voice of Calvary Family Health Center

Education Inc., Atlanta, GA United Park Drive Association,

Inc., Jackson, MS Voluntech, Minneapolis, MN Volunteers With A Vision, Arlington,

Statesville, NC United Progressive Action League,

Inc., Madison, WI Verden Improvement Inc., Verden, OK Vermont Aviation Advisory Council Inc.,

Lakeview, NY United States League for Freedom and

Montpelier, VT Veterans Council for American Rights

and Equality Redwood Empire, Nice, CA Veterans Counseling Services Inc.,

VA VVES Inc., Vestal, NY WRC Elderly Assisted Living Housing,

Brookville, PA Zezzo House Corporation, Hartford, CA

Democracy Inc., East Orange, NJ United States Marshals Posse,

New Salem, ND United States Precision Flying

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.

Association Inc., Longview, TX United Veterans Council of Washington

Lawrence, MA Veterans Emergency Transition Shelter

Inc., Newport News, VA Veterans Memorial Committee, Jupiter,

County, Forest Lake, MN Unity House Inc., Phoenix, AZ Unity Outreach Inc., Chicago, IL Universal Book Program Inc., Yazoo

FL Veterans Resource Center Inc. of New

City, MS Universal Dynamics Inc., Chicago, IL University of Pennsylvania Dade Alumni

England, Lawrence, MA Veterans Services Association Inc.,

Inc., Vian, OK Victim Investigation Information

Foundation Incorporated, Miami, FL Upper Room, Ortonville, MN Upson Renewed Education and Adult

Phoenix, AZ Vian Indian Community Organization

Services, Tucson, AZ Victory Ministries Flying Service,

Development Program, Thomaston, GA

Albuquerque, NM

July 6, 1999 8 1999–27 I.R.B.

ject of these corrections are under section 904 of the Internal Revenue Code.

Need for correction

As published, the final regulations contain errors that may prove to be misleading and are in need of clarification.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

Accordingly, 26 CFR Part 1 is corrected by making the following correcting amendment:

PART 1 – INCOME TAXES

Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *

§1.904–4 [Corrected]

Par. 2. Section 1.904–4 is amended as follows:

1. Paragraph (c)(1) is amended by adding the sentence “This paragraph (c)(1) is applicable for taxable years beginning after March 12, 1999.” at the end of the paragraph.

2. Paragraph (c)(2)(i)(A) is amended by removing the last sentence of the paragraph and adding a new sentence “Paragraph (c)(2)(ii) of this section is applicable for taxable years beginning after March 12, 1999.” in its place.

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

Accounting for Long-Term Contracts; Correction

Announcement 99–65

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

SUMMARY: This document contains a correction to a notice of proposed rulemaking which was published in the Fed- eral Register on Wednesday, May 5, 1999 (64 F.R. 24096). The notice of proposed rulemaking relates to accounting for long-term contracts.

FURTHER INFORMATION CONTACT: John M. Aramburu or Leo F. Nolan II (202) 622-4960 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking that is subject to this correction is under section 460 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking contains an error which may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking (REG– 208156–91, 1999–22 I.R.B. 11), which is the subject of FR Doc. 99–10948 is corrected as follows:

§1.460–4 [Corrected]

On page 24109, column 2, §1.460– 4(b)(3), line 9, the language “the treatment of post-completion costs,” is corrected to read “the treatment of post-completion-year costs,”.

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

Application of Section 904 to Income Subject to Separate Limitations; Correction

Announcement 99–66

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains corrections to final regulations that were published in the Federal Register on Monday, January 11, 1999 (64 F.R. 1505

[T.D. 8805, 1999–5 I.R.B. 14]) relating to the application of section 904 with respect to certain categories of income.

DATES: This correction is effective March 12, 1999.

FOR FURTHER INFORMATION CONTACT: Rebecca Rosenberg (202) 6223850 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the sub

1999–27 I.R.B. 9 July 6, 1999