Part IV. Items of General Interest

Withdrawal of Notice of Federal Tax Lien in Certain Circumstances; Hearing

Announcement 99–108

SUMMARY: This document contains a notice of public hearing on proposed regulations relating to the withdrawal of notice of federal tax liens in certain circumstances.

DATES: The public hearing is being held on November 30, 1999, at 10 a.m. The IRS must receive outlines of the topics to be discussed at the hearing by November 16, 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–101519–97), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Hand deliver outlines Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG– 101519–97), 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.gov/tax_regs/regslist.html.

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

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the notice of proposed regulations (REG– 101519–97, 1999–29 I.R.B. 114) that was published in the Federal Register on Wednesday, June 30, 1999 (64 F.R. 35102).

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 Tuesday, November 16, 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” section of this document.

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

(Filed by the Office of the Federal Register on October 27, 1999, 8:45 a.m., and published in the issue of the Federal Register for October 28, 1999, 64 F.R. 58006)

Foundations Status of Certain Organizations

Announcement 99–109

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 follow

ing 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:

Augustine Foundation, Ames, IA Born Free MC Toy Run, Inc., Kent, OH Brandwein-Morholt Trust, New York,

NY Celestial Harvest Foundation, New York,

NY Christian Education Forum, Nashville,

TN Ellis Island of Baltimore Foundation,

Inc., Baltimore, MD Global Arts, Ltd., Denver, CO Harry Chapin Foundation, Huntington,

NY The Hydrogen Foundation, Edina, MN Inland Boat Works, Inc., Sausalito, CA International Center for Disarmament and

Conversion, Davidson, NC Investment Education Institute, Detroit,

MI Joy Hanbury Home, Inc., Hampton, VA Kairos Ministries, Inc., Walnut Cove, NC Light Club 7, Incorporated, New Port

Richey, FL Louis Cunningham Scholarship

Foundation, Southfield, MI Mentor Plus, Inc., Fairfield, AL Moonlight Theatre, Inc., New Rochelle,

NY Roseau Youth Activities Association,

Inc., Roseau, MN Schraalenburgh Housing Nonprofit

Corporation, Teaneck, NJ Thomas County Christian Brotherhood,

Inc., Ochlocknee, GA Bob L. Thomas Ministries, Inc., Pryor,

OK World of Friends, Inc., Phoenix, AZ Yad Ezra, Inc., West Hempstead, NY Yalobusha County Educational Fund,

Inc., Water Valley, MS

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 pro

1999–46 I.R.B. 573 November 15, 1999

vided 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.

Missing Children Photos Appear in IRS Tax Products

Announcement 99–110

The ability of the Internal Revenue Service to reach tens of millions of American households each year is being put to an unprecedented use–the search for missing children. The IRS is partnering with the National Center for Missing and Exploited Children (NCMEC) to dramatically expand the distribution of photos of lost, abducted, and runaway children.

The IRS will post pictures of missing children in its walk-in centers and print their pictures on otherwise blank pages of IRS tax form instructions and taxpayer information publications, including the Internal Revenue Bulletin. The photos will be provided by NCMEC and will be accompanied by information about the children and the NCMEC’s 24-hour, toll-free hotline number 1-800-THE-LOST (1-800-843-5678). The IRS is also establishing a link from its Web site ( www.irs.gov ) to the NCMEC Web site ( www.missingkids.com ).

“One in six missing children is found as a direct result of someone recognizing their photos, and we count ourselves extremely fortunate to have the IRS as a powerful new partner in our Picture Them Home campaign,” said Ernie Allen, presi

dent of NCMEC. “We are confident this new program will help us resolve cases and reunite more missing children with their families.”

“The IRS is proud to participate in this important program,” said IRS Commissioner Charles O. Rossotti. “By utilizing space in tax products, the IRS has an opportunity to bring these pictures to the public in an effective and unprecedented way.”

“The initiative represents a long-term commitment by the IRS to NCMEC’s cause,” Rossotti said.

Created in 1984, the private, nonprofit NCMEC has aided law enforcement officials in the search for over 67,000 missing children. More than 48,000 children have been returned to their families as a result.

November 15, 1999 574 1999–46 I.R.B.