Part IV. Items of General Interest

payer instructions on how to accept the settlement offer.

These instructions will direct taxpayers to assemble the information that will be used to determine the Verified Noncertified Employee Claims. In order to accept the settlement offer, the taxpayer will be required to provide, and certify under penalties of perjury, the following information regarding the Noncertified Employee Claims for each taxable year: (1) the name and social security number of each employee included in the claim; (2) the targeted group in which it claims the employee belongs (e.g. economically disadvantaged youth, etc.); (3) the employee’s start date; (4) the employee’s end date, if any; (5) the amount of eligible wages; (6) the amount of the credit claimed for that employee; and (7) that the employer timely submitted a request for certification. Timely filing means: (a) a written request submitted to the designated local agency on or before the day the individual began work, or (b) if the individual presented the employer with a written preliminary determination from the designated local agency that the individual was a member of a targeted group, a written request submitted to the designated local agency no later than five days after the individual began work. The Service may also require the taxpayer to provide additional information to confirm the accuracy of any information submitted. Once the Service has confirmed to its satisfaction the accuracy of the information, that the statutory requirements for minimum hours are met, and that there are not duplicate claims, it will determine the amount of Verified Noncertified Employee Claims subject to the 50% settlement offer.

Step 3: The taxpayer will execute a closing agreement (Form 906) to document the resolution of this issue and appropriate adjustment of related matters (e.g., section 280C).

Steps to Follow to Participate in the Settlement Program For Taxpayers whose Claims are under the Jurisdic- tion of the Department of Justice

The settlement initiative does not apply to cases in litigation before the United States district courts or the United States

Targeted Jobs Tax Credit Settlement

Announcement 2000–58

The Internal Revenue Service announces today a settlement initiative under which taxpayers may resolve an issue under the Targeted Jobs Tax Credit (the “TJTC”), formerly section 51 of the Internal Revenue Code of 1986, as in effect prior to January 1, 1995 (“section 51”). The issue relates to whether a taxpayer may claim the TJTC with respect to an employee for whom it has not received a certification or denial from a designated local agency that the employee is a member of a targeted group.

The purpose of the settlement initiative is to relieve both taxpayers and the Service from the burdens associated with further development or litigation, and to permit a quick resolution of this issue. See Perdue Farms, Inc. v. United States of America, No. Y–97–3571 (D.C. MD June 14, 1999), and H.E. Butt Grocery Co. v. United States, No. SA–98–CA–336– EP (W.D. Tex. July 30, 1999; February 9, 2000). The settlement initiative is available only to taxpayers who have timely claimed (or may timely claim) the TJTC and can satisfy all of the section 51 requirements, other than the certification requirement (Noncertified Employee Claims). If a timely claim is not currently pending (and the statute of limitations within which to make the claim is open), the taxpayer should submit its claim with the Indication of Interest described below. Under the settlement initiative, taxpayers may take a credit for 50% of the Verified Noncertified Employee Claims, as described below.

Steps to Follow to Participate in the Settlement Program for Taxpayers whose Claims are Pending with the In- ternal Revenue Service (including Ap- peals and Tax Court)

Step 1: An eligible taxpayer, whether or not currently under examination, before Appeals, or in Tax Court litigation, must first indicate in writing its interest in accepting the offer under this settlement initiative by mailing the following Indication of Interest to the address listed below:

Indication of Interest in TJTC Settlement

Program

Taxpayer’s Name:

Taxpayer’s Address:

Taxable Years Involved:

Employer Identification Number:

Amount of Claim: $ x 50% = Settlement: $

If Applicable:

Name, address and telephone number of I.R.S. employee responsible for claim year(s):

On behalf of the above-named taxpayer, I am interested in accepting the settlement offer described in Announcement 2000–58, 2000–30 I.R.B. (July 24, 2000), relating to the TJTC and Noncertified Employee Claims.

By Date

Title

Mailing Address of Signatory

The taxpayer should mail the completed Indication of Interest to the following address no later than 120 days after this Announcement appears in the Internal Revenue Bulletin to:

Internal Revenue Service Kansas City, Missouri 64999 Attention: QMSS, Stop 4100, Annex 2. If the taxpayer is under examination or before Appeals or in litigation before the Tax Court for the taxable year(s) listed in the Indication of Interest, the taxpayer should also provide a copy of their Indication of Interest to the IRS employee who is responsible for the examination or other consideration of the year(s). (The taxpayer should also state the name, address and telephone number of the I.R.S. employee responsible for the year(s) of the claim on the Indication of Interest.)

Step 2: Upon receiving the Indication of Interest, the IRS will send to the tax

2000–30 I.R.B. 135 July 24, 2000

Edgartown Patrolmens Association, Inc.,

Richmond, TX Friends of the Holy Cross, Staunton, VA Gang Outreach Covina, Covina, CA GOYE Ministry, Chicago, IL Helpline Soul Rescue Ministry, Inc.,

court of appeals. Settlements of those cases should be discussed with the U.S. Department of Justice attorneys handling them.

No taxpayer, including one currently under examination, in Appeals, or in Tax Court litigation, is required to accept the terms of the settlement initiative. If a taxpayer does not believe that the offer is appropriate for its case, the taxpayer may decline to participate in the settlement initiative, and the case will be handled under normal procedures. If participation is declined, the final result in a case could be either more or less favorable than the settlement offer, depending on the merits of the taxpayer’s position.

For cases that are not resolved through the settlement initiative, the Service will continue to advance the legal argument that a taxpayer may not claim the TJTC with respect to an employee for whom it has not received a certification from a designated local agency that the employee is a member of a targeted group. The Service will also consider whether, as a factual matter, an employee is a member of a targeted group and the other statutory requirements are met. In addition, the Service believes that the Work Opportunity Tax Credit (WOTC), section 51 of the Code as in effect after September 30, 1996, also requires that an employer receive a certification before it is entitled to this credit. Accordingly, the Service will rely on the certification process required by the WOTC before allowing this credit.

Please contact the Retail ISP Specialist at (763) 549–1020 x 328 (not a toll-free number) if there are any questions regarding the initiative. The settlement initiative is also described at the “Tax Professional’s Corner” of the IRS Web site at http://www.irs.ustreas.gov.

The principal author of this announcement is Robert G. Wheeler. Mr. Wheeler can be reached at (202) 622-6060 (not a toll free number).

Foundations Status of Certain Organizations

Announcement 2000–61

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:

Indianapolis, IN David Groves Ministries, Inc., Tulsa, OK Deborah Salem Foundation, Brooklyn, NY

Edgartown, MA Ezra Health Foundation, Beverly Hills,

CA Faith Human Services Ministry

Incorporated, New Orleans, LA Family Journey Center Foundation,

Bluffdale, UT Fort Bend Songwriters Association,

Richmond, TX Fortune Arms Corporation, Inc.,

AEONMS Health and Medical Research

Baldwin, NY Hope for Clevelands Children, Akron, OH Joan Schuman Fund, Inc., New York, NY John J. McMahon, Jr. Memorial Roller

Hockey Club, Inc., Deer Park, NY Los Islenos Heritage and Culture Society,

Foundation, Inc., Memphis, TN Allen Outreach & Development Center,

Inc., Orlando, FL American Friends of Birkas Rifka, Inc.,

Lakewood, NJ American Non-Profit Housing

Corporation, Lake Oswego, OR Assured Nonprofit Services, Inc.,

Sumner, WA Athena Telematics Foundation, Inc.,

Hartsdale, NY Austen Foundation, Inc., Ambridge, PA Bread of Life Mission, Martinsville, VA Brunettes Adult Residential Care Facility,

Violet, LA Love and Hope, Inc., Lynnwood, CA Marietta Reading Center, Jackson, MS Middlesex County Bar Foundation, Inc.,

Cambridge, MA Minnesota Safety & Health Foundation,

Vegas, NV Nehemiah Ministries, Inc., Cleveland,

St. Paul, MN National Learning Foundation, Las

Detroit, MI Camp All American, Inc., Duluth, GA Camptonville Education Fund,

Camptonville, CA Canon McMillan Baseball Association,

OH New Horizons Un-Limited, Inc.,

Wauwatosa, WI Newport Volunteer Firefighters & Rescue

Cannonsburg, PA Caribbean Foundation, Hayes, VA Center for the Development of Senior

Educators, Inc., Brooklyn, NY Northern Lights Junior Drum & Bugle

Association, Newport, NC New York Alliance of Black School

Horizons, Detroit, MI Center for the Unfoldment of Heart,

Mind, & Spirit, Freedom, CA Charleston Council 22 056 Navy League

Corps Association, Longview, WA Nurses Registry Care Center

of the United States, Charleston, SC Child Development Center Parent

Advisory Council, Ferguson, MO Children’s Homes Foundation, Oakley,

CA Children’s Medical Research Foundation,

Foundations, Harahan, LA Ocean Race Chesapeake, Inc., Baltimore,

MD Paradise Foundation, Ashford, CT Peninsula Housing Development, Inc. IX,

Miami, FL Perfect Image Youth Center, Riverside,

Carlsbad, CA Choreotectonics, Inc., New York, NY Church Street Graveyard Preservation

Foundation, Inc., Mobile, AL City of Church Hill Community Chest,

Worth, TX Pownal Education Foundation, Pownal,

CA Persian Community Center, Inc.,

Doraville, GA Pious Propagating Islam over U.S., Fort

Church Hill, TN Concerned Clergy Foundation, Inc.,

ME Public Television Service, Inc.,

Columbia, MD

July 24, 2000 136 2000–30 I.R.B.

Rev. Willie Jordan Community Service

tions described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on July 24, 2000, 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, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

Animal Right

Seattle, WA

Conservation Education

Seattle, WA

Enviro Hope

Seattle, WA

Great Will

Seattle, WA

Green Nature Service

Seattle, WA

Nature Care

Seattle, WA

Nature &Animal Circle

Seattle, WA

Nature Educator

Seattle, WA

Nature Preservation

Seattle, WA

Project Life Ministries

San Diego, CA

Wildlife Conservation

Seattle, WA

Center, Harvey, IL Russell House Association, Inc.,

Baltimore, MD Sahmadan Foundation, Tempe, AZ Shekinah Refuge, Inc., Sapulpa, OK Skidrow Passion Outreach, Los Angeles,

CA Sonlight Ministries, Inc., Fort Collins,

CO Sub-Saharan Relief Fund, Inc.,

Washington, DC Sullivan County Scenic Coalition, Inc.,

Livingston Manor, NY Tennis in Motion, Chicago, IL Tom Wick Agricultural Scholarship Fund,

Brewster, WA Trinity Adoption Services International,

Inc., Houston, TX Triple Cross Ranch, Inc., Okeechobee,

FL Truman High School Wrestling Team

Parents Association, Bronx, NY Two, Inc., Kingsport, TN Urban Outpatient, Inc., Dorchester, MA Urban Wall Street Community

Development Corp., Kansas City, KS Vintage War Birds, Louisville, KY Woodburn, Inc., Cincinnati, OH YBL Ohana Alliance, Pittsburgh, PA YETA, Philadelphia, PA Youth First Communications d/b/a Youth

First Concerns, Englewood, CO Youth Reach Out Program, Inc., Atlanta,

GA Youthventures, Inc., Miami, FL Youth Your Opportunity Upward

Through Hard Work, Lithonia, GA

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 determi

nation 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 2000–62

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 organiza

2000–30 I.R.B. 137 July 24, 2000