Part IV. Items of General Interest

Secretary; (2) the taxpayer has entered into an agreement under section 6159 to satisfy the liability for which the lien was imposed by means of installment payments, unless the agreement by its terms provides that the notice will not be withdrawn; (3) the withdrawal of notice will facilitate collection of the tax liability for which the lien was imposed; or (4) the withdrawal of notice would be in the best interest of the taxpayer, as determined by the National Taxpayer Advocate, and in the best interest of the United States, as determined by the director.

The fourth ground for withdrawal (i.e., withdrawal based on the best interests of the parties) requires that the withdrawal be in the best interests of both the United States and the taxpayer. Therefore, two distinct determinations must be made before a director may withdraw a notice of federal tax lien based on the best interests of the parties. Under the proposed regulations the director alone will determine whether the withdrawal of a notice of federal tax lien is in the United States’ best interest. The National Taxpayer Advocate generally will determine whether the withdrawal of a notice is in the taxpayer’s best interest; however, if a taxpayer requests the director to withdraw a notice and has not requested the National Taxpayer Advocate to determine the taxpayer’s best interest, a finding by the director that the withdrawal is in the taxpayer’s, as well as the United States’, best interest will be sufficient to support the withdrawal of notice. The director is not authorized to determine that the withdrawal of a notice is not in the taxpayer’s best interest. Only the National Taxpayer Advocate is authorized to make that determination.

The proposed regulations provide that a person may request the withdrawal of a notice of federal tax lien by writing to the director (marked for the attention of the Chief, Special Procedures Function) of the district in which the notice is filed. A written request for withdrawal must include: (1) the name, current address, and taxpayer identification number of the person requesting withdrawal of the notice of federal tax lien; (2) a copy of the notice of federal tax lien affecting the property, if available; (3) the grounds upon which the

Notice of Proposed Rulemaking

Withdrawal of Notice of Federal Tax Lien in Certain Circumstances

REG–101519–97

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains proposed regulations relating to the withdrawal of notices of federal tax liens in certain circumstances. The proposed regulations reflect changes made to section 6323 of the Internal Revenue Code of 1986 by the Taxpayer Bill of Rights 2. The proposed regulations affect all taxpayers seeking withdrawals of notices of federal tax liens.

DATES: Written comments and requests for a public hearing must be received by September 27, 1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG–101519–97), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered to: CC:DOM:CORP:R (REG–101519–97), room 5228, 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_regslist.html.

FOR FURTHER INFORMATION CONTACT: Kevin B. Connelly, (202) 6223640 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

This document contains proposed amendments to the Procedure and Administration Regulations (26 CFR part 301) relating to the withdrawal of notices of federal tax liens under section 6323 of the

Internal Revenue Code (Code). Section 501(a) of the Taxpayer Bill of Rights 2 (TBOR2), Public Law 104–168, 110 Stat. 1452 (1996), amended section 6323 to authorize the Secretary to withdraw a notice of federal tax lien in certain limited circumstances. Section 501(a) also requires the Secretary to notify credit reporting agencies, financial institutions and creditors of the withdrawal upon the written request of the taxpayer. These proposed regulations reflect the amendments made by Section 501(a) of TBOR2.

Explanation of Provisions

Section 501(a) of TBOR2 amended section 6323 of the Code by authorizing the Secretary to withdraw a notice of federal tax lien under certain conditions and providing that upon written request of the taxpayer the Secretary will notify any credit reporting agency and any financial institution or creditor identified by the taxpayer. These proposed regulations implement section 501(a).

The proposed regulations provide that a district director, the director of a service center or the Assistant Commissioner (International)(the relevant person being referred to as “the director”) may withdraw a notice of federal tax lien if the director determines that one of the conditions enumerated in paragraph (b) of the regulations exists. The notice of federal tax lien is withdrawn by filing a notice of withdrawal in the office in which the notice of federal tax lien is filed and providing the taxpayer with a copy of the notice. Following the withdrawal of a notice of federal tax lien, chapter 64 of subtitle F, relating to collection, is applied as if the IRS had never filed a notice of federal tax lien. The withdrawal of a notice of federal tax lien does not affect the underlying tax lien. The withdrawal simply relinquishes any lien priority the IRS had obtained under section 6323 of the Code when the IRS filed the notice being withdrawn.

The proposed regulations provide that the director has the authority to withdraw a notice of federal tax lien if one of the following conditions exists: (1) the filing of the notice of federal tax lien was premature or otherwise not in accordance with the administrative procedures of the

July 19, 1999 114 1999–29 I.R.B.

Par. 2. Section 301.6323(j)–1 is added to read as follows:

§301.6323(j)–1 Withdrawal of notice of federal tax lien in certain circumstances.

(a) In general. A district director, the Assistant Commissioner (International), or the director of a service center (collectively the director) may withdraw a notice of federal tax lien filed under this section, if the director determines that any of the conditions in paragraph (b) of this section exist. A notice of federal tax lien is withdrawn by the director filing a notice of withdrawal in the office in which the notice of federal tax lien is filed. If a notice of withdrawal is filed, chapter 64 of subtitle F, relating to collection, will be applied as if the withdrawn notice had never been filed. A copy of the notice of withdrawal will be provided to the taxpayer. Upon written request by a taxpayer with respect to whom a notice of federal tax lien has been or will be withdrawn, the director will promptly make reasonable efforts to notify any credit reporting agency and any financial institution or creditor identified by the taxpayer of the withdrawal of such notice. The withdrawal of a notice of federal tax lien will not affect the underlying federal tax lien.

(b) Conditions authorizing withdrawal. The director may authorize the withdrawal of a notice of federal tax lien upon determining that one of the following conditions exists:

(1) Premature or not in accordance with administrative procedures. The filing of the notice of federal tax lien was premature or otherwise not in accordance with the administrative procedures of the Secretary.

(2) Installment agreement. The taxpayer has entered into an agreement under section 6159 to satisfy the liability for which the lien was imposed by means of installment payments. If, however, the agreement specifically provides that a notice of federal tax lien will not be withdrawn, the director may not grant a request for withdrawal of that notice of federal tax lien under this paragraph (b)(2).

(3) Facilitate collection. The withdrawal of the notice of federal tax lien will facilitate the collection of the tax liability for which the lien was imposed.

withdrawal of notice of federal tax lien is being requested; (4) a list of the names and addresses of any credit reporting agency and any financial institution or creditor that the taxpayer wishes the director to notify of the withdrawal of notice of federal tax lien; and (5) a request to disclose information relating to the withdrawal to the persons or entities listed.

The director must consider each taxpayer’s request for withdrawal of notice of federal tax lien and determine whether any of the conditions authorizing withdrawal exists and whether to issue a withdrawal. The director also may issue a notice of withdrawal based on information received from a source other than the taxpayer.

If the director grants a withdrawal of notice of federal tax lien, the taxpayer may supplement the list of credit reporting agencies and financial institutions or creditors provided with the request for withdrawal. If no list was submitted with the request to withdraw, a list may be submitted after the notice is withdrawn. A request to supplement the list must be sent in writing to the director (marked for the attention of the Chief, Special Procedures Function) of the district in which the notice of federal tax lien is filed. The request must contain: (1) the name, current address, and taxpayer identification number of the person requesting the notification; (2) a copy of the notice of withdrawal; (3) the names and addresses of the persons or entities the taxpayer wishes the IRS to contact; and (4) a request to disclose the withdrawal to the persons or entities listed.

The regulations as proposed will be effective when the final regulations are published in the Federal Register with respect to withdrawals of any notice of federal tax lien occurring after such date regardless of when the notice was filed.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in EO 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because the collection of infor

mation in the regulation is exempt pursuant to 5 U.S.C. 601(7)(B), the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. 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 businesses.

Comments and Requests for a Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments that are submitted timely (preferably a signed original and eight (8) copies) to the IRS. 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_regslist.html. All comments will be available for public inspection and copying. The IRS and Treasury Department specifically request comments on the clarity of the proposed rule and how it may be made easier to understand. 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 regulations is Kevin B. Connelly, Office of Assistant Chief Counsel (General Litigation) CC:EL:GL, IRS. However, other personnel from the IRS and Treasury Department participated in their development.

- - - -

Proposed Amendments to the Regulations

Accordingly, the IRS proposes to amend 26 CFR part 301 as follows:

PART 301—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 continues to read in part as follows:

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

1999–29 I.R.B. 115 July 19, 1999

(4) Best interests of the United States and the taxpayer —(i) In general. The taxpayer or the National Taxpayer Advocate has consented to the withdrawal of the notice of federal tax lien, and withdrawal of the notice would be in the best interest of the taxpayer, as determined by the National Taxpayer Advocate, and the United States, as determined by the director.

(ii) Best interest of the taxpayer. The National Taxpayer Advocate generally will determine whether the withdrawal of a notice of federal tax lien is in the best interest of the taxpayer. If, however, a taxpayer requests the director to withdraw a notice and has not specifically requested the National Taxpayer Advocate to determine the taxpayer’s best interest, a finding by the director that the withdrawal of notice is in the best interest of the taxpayer will be sufficient to support withdrawal.

(5) Examples. The following examples illustrate the provisions of this paragraph (b):

Example 1. A is an employee of X Corporation. A notice of federal tax lien has been filed to secure an outstanding tax liability against A. A, who has no assets and no other secured creditors, has agreed to pay the balance of tax due through payroll deductions at a rate higher than the Internal Revenue Service could obtain through a wage levy in order to get the notice of federal tax lien withdrawn. X Corporation has agreed to allow A to enter into a payroll deduction agreement. In this situation, the director may withdraw the notice of federal tax lien to facilitate collection.

Example 2. A owes $1,000 in federal income taxes. A enters into an agreement to pay the outstanding federal income tax liability in installments. The agreement provides that a notice of federal tax lien may be filed if the taxpayer defaults. A timely pays the installments each month and has not defaulted in any way. Eleven months after entering into the installment agreement, the Internal Revenue Service files a notice of federal tax lien. Noting that there has been no default, the taxpayer asks the Internal Revenue Service to withdraw the notice of federal tax lien. In this situation, the director may withdraw the notice of federal tax lien because the taxpayer has entered into an installment agreement that does not prohibit the withdrawal of the notice.

Example 3. A is the owner of a farm machinery dealership against whom a notice of federal tax lien has been filed to secure an outstanding tax liability. A currently is paying the tax liability by an installment agreement that prohibits the withdrawal of the notice of federal tax lien. X Corporation has agreed to provide A with 100 tractors to increase A’s inventory if the notice of federal tax lien is withdrawn. A asks the Internal Revenue Service to withdraw the notice of federal tax lien. The director determines that the withdrawal of the notice of federal tax lien is

in the best interest of the United States because it would enable A to generate additional tractor sales, and increased sales would enable A to increase the amount of his installment payments as well as reduce the amount of time needed to satisfy the liability. A, who has no other assets or secured creditors, has agreed to modify his installment agreement. If the National Taxpayer Advocate (or the director in lieu of the National Taxpayer Advocate) determines that the withdrawal is in the best interests of the taxpayer, the director may withdraw the notice of federal tax lien because withdrawal is in the best interest of the taxpayer and the United States. Alternatively, the director may withdraw the notice of federal tax lien to facilitate collection.

(c) Determinations by the director. The director must determine whether any of the conditions authorizing the withdrawal of a notice of federal tax lien exist if a taxpayer submits a request for withdrawal in accordance with paragraph (d) of this section. The director also may make this determination based on information received from a source other than the taxpayer. If the director determines that conditions authorizing the withdrawal are not present, the director may not authorize the withdrawal. If the director determines conditions for withdrawal are present, the director may (but is not required to) authorize the withdrawal. If the basis for the withdrawal is the best interests of the taxpayer and the Internal Revenue Service, the taxpayer or the National Taxpayer Advocate must consent to the withdrawal.

(d) Procedures for request for with- drawal —(1) Manner. A request for the withdrawal of a notice of federal tax lien must be made in writing to the director (marked for the attention of the Chief, Special Procedures Function) of the district in which the notice of federal tax lien is filed.

(2) Form. The written request will include the following information and documents—

(i) Name, current address, and taxpayer identification number of the person requesting the withdrawal of notice of federal tax lien;

(ii) A copy of the notice of federal tax lien affecting the taxpayer’s property, if available;

(iii) The grounds upon which the withdrawal of notice of federal tax lien is being requested;

(iv) A list of the names and addresses of any credit reporting agency and any financial institution or creditor that the tax

Michael P. Dolan, Deputy Commissioner of

Internal Revenue.

payer wishes the director to notify of the withdrawal of notice of federal tax lien; and

(v) A request to disclose the withdrawal of notice of federal tax lien to the persons listed in paragraph (d)(2)(iv) of this section.

(e) Supplemental list of credit agencies, financial institutions, and creditors —(1) In general. If the director grants a withdrawal of notice of federal tax lien, the taxpayer may supplement the list in paragraph (d)(2)(iv) of this section. If no list was provided in the request to withdraw the notice of federal tax lien, the list in paragraph (d)(2)(iv) of this section and the request for notification in paragraph (d)(2)(v) of this section may be submitted after the notice is withdrawn

(2) Manner. A request to supplement the list of any credit agencies and any financial institutions or creditors that the taxpayer wishes the director to notify of the withdrawal of notice of federal tax lien must be sent in writing to the director (marked for the attention of the Chief, Special Procedures Function) of the district in which the notice of federal tax lien is filed.

(3) Form. The request must include the following information and documents—

(i) Name, current address, and taxpayer identification number of the taxpayer requesting the notification of any credit agency or any financial institution or creditor of the withdrawal of notice of federal tax lien;

(ii) A copy of the notice of withdrawal, if available;

(iii) A supplemental list, identified as such, of the names and addresses of any credit reporting agency and any financial institution or creditor that the taxpayer wishes the director to notify of the withdrawal of notice of federal tax lien; and

(iv) A request to disclose the withdrawal of notice of federal tax lien to the persons listed in paragraph (e)(3)(iii) of this section.

(f) Effective date. This section applies on or after the date final regulations are published in the Federal Register with respect to a withdrawal of any notice of federal tax lien.

July 19, 1999 116 1999–29 I.R.B.

cacy of the Small Business Administration for comment on its impact on small business.

Comments and Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written or electronic comments (a signed original and eight (8) copies, if written) that are submitted timely to the IRS. The IRS and Treasury specifically request comments on the clarity of the proposed regulations and how the regulations may be made easier to understand. All comments will be available for public inspection and copying.

A public hearing has been scheduled for November 9, 1999, beginning at 10 a.m. in room 2615 of the 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. Because of access restrictions, visitors will not be admitted 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 preamble.

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit written comments by September 28, 1999, and submit an outline of the topics to be discussed and the time to be devoted to each topic (signed original and eight (8) copies) by October 19, 1999. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing.

Drafting Information

The principal author of these regulations is Timothy L. Jones, Office of Assistant Chief Counsel (Financial Institutions & Products). However, other personnel

(Filed by the Office of the Federal Register on June 29, 1999, 8:45 a.m., and published in the issue of the Federal Register for July 1, 1999, 64 F.R. 35102)

Notice of Proposed Rulemaking and Notice of Public Hearing

Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions

REG–105327–99

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.

SUMMARY: The IRS is issuing temporary regulations providing guidance to holders and issuers of qualified zone academy bonds. These proposed regulations would change the method of ascertaining the qualified zone academy bond credit rate and would provide reimbursement rules. State and local governments that issue qualified zone academy bonds would be affected by these proposed regulations. The text of the temporary regulations, T.D. 8826 on page 107, also serves as the text of these proposed regulations. This document also provides a notice of public hearing on these proposed regulations.

DATES: Written and electronic comments must be received by September 28, 1999. Outlines of topics to be discussed at the public hearing scheduled for November 9, 1999, at 10 a.m. must be received by October 19, 1999.

ADDRESSES: Send Submissions to: CC:DOM:CORP:R (REG–105327–99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG–105327–99), Courier’s Desk, 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 sub

mitting comments directly to the IRS Internet site at http://www.irs.ustreas.gov/ tax_regs/reglist.html. The public hearing will be held in the room 2615, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Timothy L. Jones at 202-622-3980; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing, Michael Slaughter at 202-622-7190 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

Section 226(a) of the Taxpayer Relief Act of 1997, Public Law 105–34, 111 Stat. 788 (1997) amended the Internal Revenue Code by redesignating section 1397E as 1397F and adding a new section 1397E. Section 1397E authorizes a new type of debt instrument known as a qualified zone academy bond. Temporary Regulations (T.D. 8755, 1998–10 I.R.B. 21) interpreting section 1397E were published on January 7, 1998, 63 F.R. 671, as §1.1397E–1T.

Temporary regulations amending §1.1397E–1T are published in T.D. 8826 on page 107. Section 1.1397E– 1T is amended by revising paragraphs (b) and (j), redesignating paragraph (h) as paragraph (i) and adding new paragraph (h). The text of the temporary regulations also serves as the text of these proposed regulations. An explanation of the regulations may be found in the preamble of the temporary regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in EO 12866. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply. The Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply because these regulations do not impose a collection of information on small entities. Pursuant to section 7805(f) of the Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advo

1999–29 I.R.B. 117 July 19, 1999

Community Housing Foundation,

Penryn, CA Covenant Life Ministries, Virginia Beach,

VA Cresthill Police Association, Joliet, IL Crosslake Club Inc., Covington, LA Crossroads Career Services, Inc., Atlanta,

GA D A R E Davenport Inc., Bettendorf, IA Double Trouble in Recovery Inc.,

from IRS and the Treasury Department participated in their development.

- - - -

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 1 is proposed to be amended as follows:

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 * * * Par. 2. Section 1.1397E-1 as proposed to be added at 63 F.R .708 is amended by:

1. Revising paragraphs (b) and (j);

2. Redesignating paragraph (h) as paragraph (i);

3. Adding new paragraph (h). The revisions and addition read as follows:

§1.1397E-1 Qualified zone academy bonds.

[The text of proposed paragraphs (b), (h) and (j) is the same as the text of §1.1397E–1T(b), (h), and (j) published in T.D. 8826.]

Robert E. Wenzel, Deputy Commissioner of

Internal Revenue.

(Filed by the Office of the Federal Register on June 30, 1999, 8:45 a.m., and published in the issue of the Federal Register for July 1, 1999, 64 F.R. 35579)

Foundations Status of Certain Organizations

Announcement 99–70

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: 360 Degree Exchange Inc., Washington, DC Adult and Children Transitional Shelter,

Denver, CO African American Cultural Education

Foundation Inc., Washington, DC Aide in Community Development

Incorporated, Hamburg, AR Alexander Band Boosters, Albany, OH All Children Count Inc., Los Angeles,

Brooklyn, NY Drake School Parent Teacher

CA Alliance for Lending Assistance to

Students, Victoria, TX American Association for Medical-Legal

Organization, Sugar Land, TX Dunkirk-Fredonia Lions Club Barker

Russell C. MRL Scholarship Fund, Dunkirk, NY Eden Center, Chester, SC Equestrian Therapy Center Inc.,

Wolfforth, TX Ernies Museum of Black Arkansans Hall

Education, North Charleston, SC Animals Protected in Entertainment,

Stockton, CA Art for Kids Sake, Gladstone, OR Art St. Ballet Society, Galveston, TX Associate Benevolent Committee,

of Fame and Music Theater, Little Rock, AR Eyestone Elementary School Parent

Menomonie, WI Association for the Support of

Intercollegiate Speech Teams, Cheverly, MD Atlantic Indoor Association, Powhatan,

Teacher Organization, Wellington, CO Families on the Edge, Riverdale, MD Florida Jr. Chamber of Commerce

Disaster Relief Foundation, Lakeland, FL For the Defense Ltd., Chicago, IL Fort Worth Teen Center Inc., Fort Worth,

TX Friends of City Hall, New Orleans, LA Friends of the Henderson County Library

VA Back Pain Society Inc., Woburn, MA Baldwin Youth Work Institute, Inc.,

New York, NY Ballet Eddy Toussaint USA Inc.,

Sarasota, FL Bemidji Centennial Committee, Bemidji,

West, Seven Points, TX Fund for the Advancement of Social

Work Practice in New York City, New York, NY General Care, Inc., Baton Rouge, LA George Jenkins High School Band

MN Berdan Support Fund, Mendenhall, PA Bridgewater Creative Playground Inc.,

Bridgewater, NJ Broomstones Curling Foundation,

Framingham, MA Celebrate Life City Wide Virginia Beach,

Boosters Inc., Lakeland, FL Good News Ministries, Newport News,

VA Good Sports Inc., Miami, FL Haparnes Inc., Brooklyn, NY Hattie Larlham League of Hudson,

Virginia Beach, VA Center for African Development

International Inc., Richmond Hill, NY Center for Counseling Training and

Development Inc., Tampa, FL Center for the Applied Study of Prejudice

& Ethnoviolence, Inc., Baltimore, MD Child Health Institute Foundation, Inc.,

Hudson, OH Healthspeak Inc., Durham, NC Heart of Gold Foundation Inc., Storm

Centerville, TN Honduran Waves From the Americas

Lake, IA Hickman County Band Boosters,

Shawnee Mission, KS Chippewa Valley Concert Band Inc.,

Eau Claire, WI Church Partners Inc., Dallas, TX Coker Green Productions, Lubbock, TX Community Help Fund, Redmond, OR

Hola Corporation, Silver Spring, MD International Society for Consciousness

and the Arts, New York, NY Jesus Christ King of Kings—Global

Ministries Inc., Houston, TX

July 19, 1999 118 1999–29 I.R.B.

Turner Chapel Community Development,

Inc., Raleigh, MS T W Hellman Educational Foundation,

Junior Shooting Sports USA Inc.,

Spotsylvania, VA Juvenile Educational Travel, Inc.,

Parents Supporting Parents of Maryland

Kernersville, NC Kansas Academy of Theatrical Arts Inc.,

Inc., Kensington, MD Peach County Partnership Coalition,

Fort Valley, GA Perry Community Development Inc.,

Perry, IA Philadelphia Health Care Trust,

Kansas City, KS Kenny Neighborhood Association,

Kirkwood, MD U S Registry of Alcohol Victims &

Survivors, Washington, DC UDT Seal Memorial Park, Virginia

Beach, VA Ohio Education Fund, Columbus, OH Ultimate Housing Co-Partnership, West

Minneapolis, MN Kent Bramlett Foundation Inc.,

Nashville, TN Laredo Independent School District

Philadelphia, PA Point Men of Fort Worth, Arlington, TX Powerhouse Productions Inc., Chicago,

Valley City, UT Under Two Flags, Gettysburg, PA Union County Genealogical Society,

Educational Foundation, Laredo, TX The Leadership Trust, Greensboro, NC Learning Institute for Employability,

IL Power in One Foundation, Drums, PA Public Integrity Research Corporation,

Gilbert, AZ Public Interest Science Conference,

Elmhurst, NY Life Bridges Inc., Libertyville,IL Life Outreach Urban Development

Creston, IA Union Lancers Youth Soccer Association,

Glen Ridge, NJ Union of Christians Inc., Tulsa, OK Unite El Paso, El Paso, TX United Campus Ministry of Pittsburgh,

Corporation, Baltimore, MD Maranatha 2 Ministries, Inc., Lakewood,

Eugene, OR Pulaski County Youth Emergency Shelter

Pittsburgh, PA United Caring and Sharing, Goshen, OH United Catholic Development Inc.,

NJ Massid Al-Mubeen, Inc., Glassboro, NJ Meals on Wheels of Quince Orchard Inc.,

Inc., Pulaski, VA Red Sea International Heritage, Inc.,

New York, NY Resident Assistance Corporation,

St. Louis, MO Sandia Softball Booster Club,

Gaithersburg, MD Meherrin River Arts Council Inc.,

Overland Park, KS United Chambers Scholarship

Emporia, VA Metropolitan Housing Development

Corporation, Kansas City, MO Midatlantic Credit Counseling Services

Albuquerque, NM Sartell Arena Association, Sartell, MN Sea Rescue Group Inc., Miami, FL Self Educational Art Institute Inc.,

Menomonee Falls, WI Seminole Warhawk Band Aides Boosters

Foundation Inc., Sanford, FL United Children Services, Houston, TX United Childrens Protection Coalition

Inc., Holiday, FL United Christian Ministries Inc., Port

Inc., Dover, DE National Book Exchange, Pawtucket,

Orange, FL United Endeavors Inc., New York, NY United Housing Contractors Association,

New Orleans, LA United Latins of America, Orange, NJ United Security Institution Academy,

Columbus, OH United Senior Citizens Association of

RI National Museum of Coal Mining Inc.,

Golf, IL National Parent Alliance Inc., Jamaica,

NY Network Aiken, Aiken, SC New American Revolution, New York,

Inc., Seminole, FL Seneca Boosters Club, Louisville, KY Shelter the Children, Ft. Worth, TX Society for Jewish Music, Skokie, IL South Central Oklahoma Christian

Broadcasting, Inc., Ada, OK Special Defenders, Inc., Orlando, FL Speelyay Inc., Chesterton, IN Starting Over of New York Inc.,

NY North Metro Arts Roundtable Inc.,

Atlanta, GA Northeast Fine Arts Boosters, Goose

New York, NY Stephens County Veterans Council

Texas Inc., Houston, TX United Soccer of Adamsville Club Inc.,

Lake, IA Northwood Youth Futures Inc., Eagle

Incorporated, Duncan, OK Tal Psycho-Social Research Center Inc.,

River, WI Oelwein Friends of Education

Foundation, Oelwein, IA Oklahoma Judo Development Institute,

New York, NY Teens Reaching Out, Detroit, MI Tennessee Education Support Systems,

Millington, TN The American Sports Academy Inc.,

Adamsville, AL 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.

Norman, OK Omnificent Ink Productions, Inc.,

New York, NY Opera Northeast of New England Inc.,

Gardner, MA Organplan Foundation Inc., New York,

Oxon Hill, MD Through Education and Art Comes Hope,

Chicago, IL Town of Tonawanda Lightning Hockey

Haven, MI Tri-State Ecumenical Counsel,

NY Padrinos In Education, Irving, TX Paragon Foundation, Austin, TX

Association, Buffalo, NY Tri-Cities Kids at Play Inc., Grand

Morrisville, PA

1999–29 I.R.B. 119 July 19, 1999