Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 2000–91

Association for Legal Learning,

Pelham, NY Atlanta Outreach Foundation for the

Chassidic Discover Center, Inc.,

Brooklyn, NY Chen V’Chesed, Brooklyn, NY Child Identification & Data Services,

Incorporated, Brooklyn, NY Children Mishnayos Memorial

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: Afghanistan Peace Association, Inc.,

Homeless, Atlanta, GA B. Stephen Demchuk Foundation,

Area, Houston, TX Brass Band of Minot, Milnot, ND Brazilian Community Center,

South Salem, NY Bakersfield Storm Soccer Club,

Bakersfield, CA Bath Civil War Preservation Society, Inc.,

Bath, ME Battered Womens Resource Center, Inc.,

Foundation, Inc., Brooklyn, NY Childrens Fund USA, Inc., Brooklyn, NY Christmas in April - El Paso, Inc.,

El Paso, CA Christmas in the Valley, Arcadia, MO City Club of Boise, Inc., Boise, ID Clinton Residence, Inc., Hempstead, NY Coalition for Pregnant Teens Services for

Brooklyn, NY Benjamin Church Development

Corporation, Bristol, RI Bishop Henry B. Hucles Nursing Home,

Inc., Uniondale, NY Bluff City Middle School Athletic Booster

Youth and Families, West Hempstead, NY Community Ministries of Virginia, Inc.,

Newport News, VA Contemporary Chamber Opera of

Club, Bluff City, TN Boles Junior High Athletic Booster Club,

Inc., Arlington, TX Bosnian Refugees Association, Corp.,

Long Island City, NY Brain Injury Association Texas Gulf Coast

Minnesota, Inc., Minneapolis, MN Contending for the Faith Bible Study,

Tampa, FL Corporate Kingdom, Ltd.,

Garden City, NY Corporation for Musical Development,

Flushing, NY Alameda County Cancer League, Inc.,

Malden, MA Break O’Day Farm and Metcalfe Museum,

Middle Village, NY Counsel of Substance Abuse

Professionals, Inc., Rome, GA Cultural Center of the Taino Nation of the

Piedmont, CA Alameda Ladies Relief Society,

Alameda, CA Alfred J. Friend Memorial Fund, Inc.,

Inc., Durham, OK Bridges of Milwaukee, Inc.,

Wauwatosa, WI Brookdale Residence Housing Development

Antilles, Inc., New York, NY Cystic Fibrosis Support Group of

Oregon, Clackamas, OR Dark Horse Productions, Inc.,

Rockville Centre, NY Alliance for Advanced Coatings

Fund Corporation, Brooklyn, NY Brotherhood for HIV Economic Support,

Amagansett, NY David Rosenthal Foundation,

Research, Rolla, MO Alternative Home Care, Inc.,

Mount Sinai, NY American Friends of Birkat Peretz,

Brooklyn, NY American Friends of Gifted Young

Inc., Evansville, IN Buckeye Academic Booster Club,

Buckeye, AZ Buenos Aires Yoga School Foundation,

Great Neck, NY Deaf and Hearing Ventures, Incorporated,

Musicians in Israel, Inc., New York, NY American Friends of Ora, Brooklyn, NY American Friends of Yeshiva Nezer

Chicago, IL Building Blocks Non-Profit Housing

Corporation, Royal Oak, MI California Capital Access Forum, Inc.,

Birmingham, AL DEAF, Inc., New York, NY Desnick Family Charitable Foundation,

Hatorah, Inc., Brooklyn, NY American Friends of Yeshivat Imrei Datt,

San Francisco, CA Catch and Release Foundation, Inc.,

Pound Ridge, NY Catholics for Life, Inc., Deer Park, NY C C L Chinese-American Culture Learning

Chicago, IL Disability Group, Inc., Los Angeles, CA Donation for Life Coalition, Inc.,

San Francisco, CA Earthspan, Stewartstown, PA East Central Upper Peninsula Health and

Education Foundation, Newberry, MI Ebony Zawadi, Inc., Brandywine, MD Elderly Housing Services, Inc.,

Inc., Brooklyn, NY American Philharmonic & Theatre

Company, Inc., New York, NY Angels on Earth, Inc., Lawrence, NY Another Door, Ltd., Glencove, NY Appomattox Primary School Parent

Johnson City, TN Emilys Store, Inc., Columbia, MD End Time Full Gospel Harvestors, Inc.,

Teacher Organization, Appomattox, VA Arizona Hispanic Association,

Center, Inc., Flushing, NY Cedarburg Junior Womans Club, Inc.,

Cedarburg, WI Center for Childrens Advocacy, Inc.,

Nutley, NJ Center for Policy Studies in Russia,

Monterey, CA Center for the Urban Environment, Inc.,

Apache Junction, AZ Arkansas Osteopathic Foundation,

Brooklyn, NY

Floral Park, NY Families of Abused Children Traumatized

Sexually, Inc., Virginia Beach, VA Family Link-up, Inc., Brooklyn, NY

Little Rock, AR

November 13, 2000 484 2000–46 I.R.B.

Far Rockaway Panther Football, Inc.,

Interactive Trust - A Foundation for

Moharil Ashlag Torah Center, Inc.,

Brooklyn, NY Monsignor Michael Fleming Catholic

Far Rockaway, NY Farm Workers Development Center,

Granger, WA Fathers and Mothers in Legal Yearning,

America, Des Moines, IA International Center for Jewish

Peoplehood, Memphis, TN International Skating Center of

Connecticut Scholarship Foundation, Avon, CT International Used Oil Research Institute,

Inc., Tucson, AZ Flatbush Youth Association, Inc.,

Brooklyn, NY Focus Information Service, Ltd.,

Youth Foundation, Inc., Bayside, NY Moscow State University Center for

Social Services and Humanities, Arlington, VA MRC Housing Development Fund

Company, Inc., Brooklyn, NY Municipal Training Center Queens, Inc.,

Dayton, OH Fontana Academy of Martial Arts,

Mobile, AL Internet Nonprofit Center, Inc.,

Jamaica, NY Nassau Community Outreach

Fontana, CA Foundation for Clean Air Progress,

Brooklyn, NY Irish Services, Inc., Woodside, NY Island Park Playground Fund

Washington, DC Foundation for Peace, Inc.,

Consortium, Inc., Lawrence, NY National Educator Foundation,

Los Angeles, CA National Independence Day Parade, Inc.,

Brookville, NY Foundation for the Children of Haiti,

Organization, Inc., Island Park, NY It Takes a Village, Inc., Chicago, IL Jesus the Living Word Ministries, Inc.,

Hughson, CA Jim Clark Community Services, Inc.,

Dix Hills, NY Foundation for the Prevention and

Washington, DC National Organization for Von

Willebrand Patients & Carriers, Inc., Cockeysville, MD Neurodegenerative Disease Foundation,

Recovery of Missing Children, Boca Raton, FL Friends of Beth Yisrael Institutions,

Inglewood, CA June and Roy Metcalf Elementary Parent

Teacher Organization, Houston, TX Kansas Community Corporation,

Inc., Huntington, NY New Creation Ministries,

Brooklyn, NY Friends of Rye Brook, Inc.,

Rye Brook, NY Friends of the William Floyd Estate,

Kansas, IL Keeping Brothers in School, Inc.,

Wenatchee, WA New Dialogue Study Group, Inc.,

Rego Park, NY New Horizon Childrens Enrichment

Center, Dothan, AL New York Guard Foundation, Inc.,

White Plains, NY Northeast Community Feed-a-Meal

Inc., Patchogue, NY Frontier Fertilizer Superfund Oversight

Brooklyn, NY Keren Aniyai Irchoh, Inc., Brooklyn, NY Kids Instilled with Dignity Survive Kids,

Program, Mer Rouge, LA North Haven Historical Cemetary

Group, Davis, CA Fund for the Children of Chernobyl

Northwest United States of America, Kent, WA Garland Genealogical Society, Inc.,

Inc., Ponte Verde, FL Kids Nutritional Services, Slidell, LA Kincraig Housing, Inc., Brooklyn, NY King Kekaulike High School Band

Boosters, Pukalani, HI Koakos Syllogos Ippocrates, Inc.,

Astoria, NY Kolel Zichron Yoseph, Inc.,

Garland, TX Give a Helping Hand Corporation,

Bay Shore, NY Griffin-Spalding Clean Community

Association, Inc., Sag Harbor, NY North Posey Athletic Booster Club, Inc.,

Commission, Inc., Griffin, GA Habitat for Elderly & Handicapped, Inc.,

Brooklyn, NY Laneville Christmas Light Display,

Laneville, TX Lantern Theatre, Inc., Wantagh, NY Law Review, Inc., Edina, MN League of Muslim Women of Rochester,

Rochester, NY Light to the Nations, Inc., Brooklyn, NY Long Island Counseling Center, Inc.,

Poseyville, IN Oklahoma Association of Urban Bankers,

Oklahoma City, OK Olympic Peninsula Intertribal Cultural

Advisory Committee, Kingston, WA Osage Resident Council Association,

Nashville, TN Oxbridge Study Abroad Center,

Shirley, NY Hampton Roads Boys-Girls Club

Alumni Association, Newport News, VA Hashevaynu, Inc., Monsey, NY Health Care Resources Interlink, Inc.,

Skiatook, OK Outreach Childrens Home,

Washington, DC Palm Beaches Alive, Inc.,

West Palm Beach, FL Parker Youth, Inc., Parker, CO Parsippany High School Wrestling

Care Resources, San Jose, CA High Thoughts Ministries, Inc.,

Newbury Park, CA Hmong American Womens Association,

Milwaukee, WI Homeowners Assistance Corporation of

Mineola, NY Machne Menachem, Inc., Brooklyn, NY Marcus High School Basketball Booster

Club, Flower Mound, TX Masumeen Charitable Trust,

North Reading, MA Maumee High School Ice Hockey

Association, Maumee, OH Mesorah Center for Jewish Studies

New York, St. Albans, NY Inner-Outer Partnership,

Pacific Palisades, CA Institute for Community Leadership

Boosters Parents Association, Parsippany, NJ Pathways Spiritual Foundation,

Laguna Beach, CA Project Destiny International Scholarship

Training, Inc., Brooklyn, NY Institute of World Traditional Medicine,

Charitable Trust, Highland Park, NJ Mindpaint Workshop, Lincoln, NE Mishkan Yaakov Charitable Trust,

New York, NY Mission Crusade, Inc., Forest Hills, NY

Foundation, Inc., Jamaica, NY Project Intercept, Inc., St. Paul, MN Project Pass, St. Louis, MO

Santa Monica, CA

2000–46 I.R.B. 485 November 13, 2000

Protestant Lawyers Association of New

Stonewall Jackson Middle School,

Mechanicsville, VA Stop Abuse, Inc., Canoga Park, CA Supportive Living Program, Inc.,

York Scholarship Fund, Inc., Brooklyn, NY Pursuit Soccer Club, Spring, TX Quick Social Services, Inc.,

Wyandanch, NY Quota Club of Tulsa Charitable and

Quincy, MA Substainable Communities, Inc.,

Santa Fe, NM Tanitas, Inc., Chevy Chase, MD Tax History Foundation and Museum,

Educational Foundation, Inc., Talala, OK Rabbi Yisroel Aryeh Leib Research

Institute on Moshiach and the Scie, Brooklyn, NY Rabbinical Study - Ohel Shlomo, Inc.,

Northfield, IL Teal Lost Land & Ghost Lakes

Improvement Assn., Hayward, WI Telos Institute, Inc., Candor, NY Toaster Museum Foundation, Inc.,

Brooklyn, NY Radcliffe Sorority Sisters, Inc.,

Radcliffe, IA Reach Foundation,

Shaker Heights, OH Reaching Out the African-American

Charlottesville, VA Tov-Roi Foundation, Inc., Brooklyn, NY TRRE Foundation, Seattle, WA Tulsa Area Wheelchair Sports

Youth Mentoring Service, Tacoma, WA Rebel Alliance Theatre, Inc.,

Association, Inc., Tulsa, OK Tunbridge Engine Company, Inc.,

Tunbridge, VT United Ethiopian Services, Inc.,

Cambridge, MA Universal Peace Mission, Inc.,

Oshkosh, WI Renaissance Alano Club, Santa Ana, CA Rhode Island Breast Cancer Coalition,

Pittsburgh, PA Vaad L’Hatzolas Nidchei Yisroel, Inc.,

Inc., Coventry, RI River Run Arts - Earth Studies Camp,

Inc., Peninsula, OH Rivers Bend Playhouse, Inc.,

Evansville, IN Rosemary Fund, Inc., Franklin Sq, NY Rwanda Reconstruction Fund, Inc.,

Brooklyn, NY Valley Coalition for the Homeless,

San Benito, CA Vermilion Schools Athletic Boosters,

Inc., Vermilion, OH Veuhsesuh Hayushor Vehatov, Inc.

Rockville, MD Santa Paula Foundation for Youth,

Monroe, NY Victorious Overcomers Community

Ventura, CA Sarajevo Fund, Incorporated,

New York, NY Save Our Selves, Inc., Bowie, MD Save our Smile SOS, Inc., Dix Hills, NY Save the Horse, Inc., Old Bethpage, NY Scholar Athletes, Inc., Westbury, NY Selig Gourson Tapemobile, Inc.,

Alliance, Inc., Amityville, NY Vietnam Veterans for Christ, Phoenix, AZ Walk for a Cure Foundation, Salem, OR Wellness Education Foundation,

Carlsbad, CA Wellston Community Support Assoc.,

Brooklyn, NY Seven Loaves & Five Fishes, Inc.,

Mission, Brooklyn, NY Seventh Principle, Inc., South Orange, NJ Sigma Phi Omega National Honor

St. Louis, MO Whiteman Officers Wives Club,

Warrensburg, MO Worldwide Gospel Tracts, Inc.,

Pasadena, CA Yamim, Inc., New York, NY Yeshiva Chasidei Belz of Jerusalem,

Society, Washington, DC Sixty-Five Roses Auxiliary, Inc.,

Phoenix, AZ Sonoma County Braillists, Inc.,

Santa Rosa, CA Southern California Support for Children,

Brooklyn, NY Yeshiva Shalom Rav, Far Rockaway, NY Youth Frontiers, Inc., Bronx, NY YSI International, Hollywood, FL Yvettes Creative Learning, Inc.,

Marietta, GA Zomet, Woodmere, NY 1884 Oakhurst Links Foundation, White Sulphur Springs, WV If an organization listed above submits information that warrants the renewal of

Inc., Yucaipa, CA Special Forces Ministries, Inc.,

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.

Tax Treatment of Cafeteria Plans; Correction

Announcement 2000–92

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

SUMMARY: This document contains a correction to proposed regulations that were published in the Federal Register on Thursday, March 23, 2000 (65 F.R. 15587), relating to tax treatment of cafeteria plans.

FOR FURTHER INFORMATION CONTACT: Christine L. Keller at (202) 6226080 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking that is the subject of this correction is under section 125 of the Internal Revenue Code.

Need for Correction

As published, the proposed regulations contain an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the proposed regulations (REG–117162–99, 2000–15 I.R.B. 871), that were the subject of FR Doc. 00–5818, is corrected as follows:

On page 15587, column 2, the regulation heading in the middle of the column, line 5, the “RIN 1545–AX59” is corrected to read “RIN 1545–AY23”.

Brusly, LA Starbrite Foundation, Phoenix, AZ Stillwater Volunteer Fire Association,

Cincinnati, OH

November 13, 2000 486 2000–46 I.R.B.

Cynthia E. Grigsby, Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning)

(Filed by the Office of the Federal Register on October 24, 2000, 8:45 a.m., and published in the issue of the Federal Register for October 25, 2000, 65 F.R. 63824)

IRS and George Washington University to Sponsor Institute on International Tax Issues

Announcement 2000–93

Director, International, LMSB, Carol A. Dunahoo has announced the Thirteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University, to be held

on December 7 and 8, 2000 at the J.W. Marriott Hotel in Washington, DC. Registration is currently underway for the Institute, which is intended for professionals in international tax law.

The program will present a unique opportunity for top IRS and Treasury officials and tax experts, as well as leading private sector specialists, to address breaking issues and present key perspectives on new developments. The Institute will open with an address by Jeffrey Owens, Head of Fiscal Affairs Division, Organisation for Economic Co-operation and Development. The first day will also feature sessions on corporate tax shelters from an international perspective, new ways of handling tax controversies, and inbound and outbound updates. Competent Authority officials from Canada, Japan, the United Kingdom, and the United States will discuss current and emerging issues. Larry Langdon, Com

missioner of the IRS Large and Mid-Size Business Division, will provide the luncheon address.

The second day will focus on international tax issues in the New Economy, including character of income and permanent establishment, e-commerce implications for Subpart F, income sourcing rules and transfer pricing, e-commerce and the EU VAT proposal, and virtual relationships in an e-commerce world. Jonathan Talisman, Acting Assistant Secretary for Tax Policy, Department of the Treasury, will provide the luncheon address. The second day will also include an “Ask the IRS” panel.

Those interested in attending or obtaining more information should contact The George Washington University, Conference Management Services, by phone at (202) 973-1110 or by visiting their web site at http://www.gwu.edu/~cms/iti13 .

2000–46 I.R.B. 487 November 13, 2000