Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 99–96

Diana Roberts Memorial Scholarship

Fund, New York, NY Duzyj Charitable Foundation, Warren,

John and Mary Alice Beck Scholarships,

Inc., Cohassett, MA Killingsworth-Utsman Foundation,

San Angelo, TX Kings Kids Outreach Ministries, Abilene,

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: American Community for Research and

MI Earth Now, Eugene, OR Economic and Human Development

Verona, WI Garden of Dreams Youth and Family

Foundation, Willow Creek, CA El Shaddai Elohim Ministry, Inc., Ava,

TX The Lighthouse Foundation, McAllen,

MO Ernst Krenek Society, Inc., Palm Springs,

TX Lighthouse Ministries, Honolulu, HI Linking Industry with Nonprofit

Charities, Inc., Tulsa, OK Louisiana Horseman Substance Abuse

CA Ezras Mamesh Tr, Brooklyn, NY Families First, Missoula, MT First Amendment Productions, Inc.,

Huntington, NY Florida School of Safe Performance, Inc.,

Foundation, Inc., New Orleans, LA Marine Academy Scholarship Fund, Inc.,

Dallas, TX Montessori Catholic Council, Inc.,

Centerville, VA Mother of the Holy Incarnation, Colorado

Okahumpka, FL Foundation for Cultural & Literary

Studies, Henderson, NV Foundation for the Deaf-Blind, Inc.,

Somerset, NJ Friends of the Israeli Women’s Network,

Springs, CO Music Missions International, Inc.,

Inc., Springfield, NJ Friends of Prairie Spirit Farm, Inc.,

Education Development, Inc., New York, NY American Friends of the Vincentian

Mission, Massapequa Park, NY American Fund for Human Potential,

Charlotte, NC National Ego Project, Inc., Berea, OH National Men’s Health Foundation,

Emmaus, PA Neighborhood of Winners NOW, Inc.,

Birmingham, AL New Covenant Research, Chicago, IL New Life Systems a Nonprofit

Corporation, Santa Monica, CA Old City of Jerusalem Fund, Brooklyn,

NY Operation Children’s Hope, Marengo,

IL Parents and Students Succeed

Inc., Tamarac, FL American Luxor Foundation, Hertford,

Services, Richton Park, IL Garricks Animal Shelter, Readfield, WI Gospel Skates, Inc., Oakland, CA Grace Development Corporation, Moline

Acres, MO Grace International Foundation for Total

Health, Ltd., Boca Raton, FL Guiding Light Outreach Ministries

Church, Inc., St. Louis, MO Halifax Organization for Economic

Trades, Inc., Clinton, IN Partnership for Connecticut Cities, Inc.,

NC Annie’s Orphans, Durango, CO Baseball Americana Foundation, Inc.,

Deerfield, IL Bibleway Community Development

Development, Durham, NC Hearts of Heroes, Inc., Titusville, FL Henry and Company Boarding Home,

Association, Dallas, TX Parke Vermillion Vocational Building

Corporation, Gary, IN Bio-Behavioral Institute, Inc.,

New Haven, CT Philippine National Day Association,

Jacksonville, FL Biomedical Park Development

Corporation, New Haven, CT Blue Ice Corporation, Ellicott City, MD Bonsall Community Center, Fallbrook,

CA Bread for the Soul, Washington, DC Carolyn Darch Ministries, Inc., Troy, MI Citizens for Lecompte United for a Better

Inc., Orange, NJ Heritage Preservation Society, Houston,

TX Heroes Unite, Inc., Miami, FL High Land Place, Inc., Blaine, MN Hoganson Foundation, Ltd., Burlington,

Ltd., Wilmington, DE Institute of Interdisciplinary Research

WI Institute for Advanced Scientific Studies,

Sacramento, CA Phoenix Rising, Inc., Missoula, MT Pino Foundation, Inc., Orlando, FL Pleasant Hills Historical Society,

Pittsburgh, PA Potomac Community Development

Corporation, Alexandria, VA Project Heart, East Hanover, NJ Public Golf Foundation of America,

Community, Inc., Lecompte, LA Community Economic Development

and Technology, Inc., New York, NY Interlinks Community Development

Chicago, IL Reliefnet, New York, NY Rescue Foundation, South Pasadena, CA Ron Santo-Freedom Jet Foundation, Inc.,

Corporation, Los Angeles, CA Conference of Funeral Service

Bradley, IL Rural Health Foundation of Iowa,

Examining Boards Foundation, Inc., Muncie, IN Deborah G. Dunston Seniors Retreat,

Corporation, Memphis, TN International Center of Design Art to

God to the World and to Man, Inc., New York, NY Jimmy Ray Ministries, Inc., Tulsa, OK

Des Moines, IA

Mt. Ida, AR

October 12, 1999 504 1999–41 I.R.B.

Sam Butcher Fund, Inc., Morgantown,

Sta-Home Home Health Agency of

Grenada, Inc., Jackson, MS

Sta-Home Home Health Agency of

Jackson, Inc., Jackson, MS

Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings

This announcement serves notice to potential donors that the organizations listed below have recently filed timely declaratory judgment suits under section 7428 of the Code, challenging revocation of their status as eligible donees under section 170(c)(2). Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1). In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one contributor. This protection is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170.

American Heart Foundation

Des Moines, IA

IHC Health Plans, Inc.

Salt Lake City, UT

Sta-Home Home Health Agency of

Grenada, Inc., Jackson, MS

WV Seguin-Guadalupe County Heritage

Museum, Inc., Seguin, TX Senior Citizens Center, Inc., Beatrice,

NE Shepherd of the Streets, Inc., New York,

NY Sistership, Inc., Dayton, OH S M Temple Foundation, Inc., Hudson,

OH Society for the Humanitarian Assistance

of Nortern Iraq, Annandale, VA Spiritual Library, Inc., Gaithersburg, MD Team L.A., Inc., Santa Monica, CA Tedsco, Inc., Norman, OK Thee Art Tree Service, Seattle, WA Tregoe Education Forum, Inc., Princeton,

NJ Trinity & Associates, Inc., Mexico, NY United Communities to Advance Our

Neighborhoods, Inc., Russell, KY Upper Skagit Historical and Recreational

Association, Concrete, WA US Metro American Metropolitan

Institute Corporation, Springfield, VA Warren James Memorial Home for

Children, Lakeview Terrace, CA Winter Park Association, Kennebunk,

ME Wolf Lake Research Laboratories, Inc.,

Grass Lake, MI World Hope Organization, Inc.,

Brooklyn, NY Youthful Elderly and Retirement Seniors,

Inc., Beaumont, TX YWCA Housing Corporation, Lincoln,

NE 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.

Deletions From Cumulative List of Organizations Contributions to Which Are Deductible Under Section 170 of the Code

Announcement 99–97

The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are listed below.

Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on October 12, 1999, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

Sta-Home Home Health Agency of

Forest, Inc., Jackson, MS

Mississippi Wildlife Conservation, Inc.

Brookhaven, MS

1999–41 I.R.B. 505 October 12, 1999