Part IV. Items of General Interest

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

Announcement 2001–46

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 May 7, 2001, 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.

Foundations Status of Certain Organizations

Announcement 2001–47

Park Hills, MO Anodos Foundation, Cambria, CA Association of Special People Inspired to

Autism Society Wake County Housing

Corporation #3, Raleigh, NC Bertha B. Blair Telephone Founders

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:

1st North Carolina Artillery Battery A, Conowingo, MD Abe Lincoln’s America, Inc., Jasper, GA Aids Victims Fund, Philadelphia, PA All in the Family Group Associates, Inc.,

Association, Ephrata, PA Bethlehem Townhouse I Resident

Association, Bethlehem, PA Better Community Development

East Orange, NJ Cats Haven, Inc., Norristown, PA Cedar Lake Association, Inc.,

Corporation, Plano, TX Big Ben Foundation, Inc.,

Bethlehem, PA Brandywine Valley Quilters,

Concordville, PA Bravo Dance, Wilkes-Barre, PA Brentwood Economic Development

Corporation, Pittsburgh, PA Brian Scott Belson Parenting Foundation,

Inc., Turnerville, NJ Brotherhood 2, Inc., of Connecticut,

W. Haven, CT Burn Institute, San Diego, CA Butler Township Playground & Athletic

Assn., Drums, PA Caldwell Community Mosque,

Caldwell, NJ Canal Center Housing Rehabilitation

Corporation, Trenton, NJ Caring Generations, Inc.,

Philadelphia, PA Alston Jennings Foundation, Inc.,

Little Rock, AR Amateur Soccer Funding Association

Faribault, MN Center for Accelerating Literacy, Inc.,

Fairborn, Fairborn, OH American Friends of the China National

Symphony Orchestra, Inc., Olathe, KS American Rehabilitation Services,

Syosset, NY Center for Intelligence Studies, Inc.,

Wilkes Barre, PA Central Point Comets, Central Point, OR Central Valley Charitable Foundation,

Alexandria, VA Center for Responsible Government, Inc.,

Butler, PA Americans United to Help, Inc.,

Doylestown, PA A M L Leukemia Foundation Trust,

Visalia, CA Chalk Hill Festival for the Performing

Dunellen, NJ Anabaptist Deaf Ministries,

Lancaster, PA Animal Shelter & Welfare Society

Arts, Inc., Pittsburgh, PA Challah Fund, Inc., New Brunswick, NJ Child Association of Nigeria

NHHA, Inc., Hollywood, FL Annie Sisk Memorial Educational Trust,

Corporation, Hackensack, NJ Children for Change, Inc., Salem, OR Children of Colors, Houston, TX Childrens Museum of Centre County,

Inc., Lemont, PA Choyce Foundation, Riverside, CA Chrysalis of Western Pennsylvania,

Keene, NH Clark Wildcats, Inc., Clark, NJ Clay Ambulance Assoc., Lititz, PA Coalition of Food Pantries for the

American Heart Foundation

Ankeny, IA

Career Guidance Foundation

San Diego, CA

Riding Excellence, Inc., Philadelphia, PA Atlanta’s Extended Family, Inc.,

Atlanta, GA Autism Society Stanley County Housing

Corporation #2, Raleigh, NC

Hungry, Pittsburgh, PA

2001–19 I.R.B. 1165 May 7, 2001

Coastal Aquasytems, Depoe Bay, OR Columbus PHA Communities United,

Family Endeavors Assisted Living, Inc.,

Homeless Animal Adoption League, Inc.,

Bloomfield, NJ Homeless Enrichment Liaison Program,

Seattle, WA Hope Prison Ministry, Inc.,

Columbus, OH Committee for the Support of Inter

Seminaries for the Biblical Faith, Philadelphia, PA Community Child Health Foundation,

Library, PA Farmington Valley Band, Collinsville, CT Fibromyalgia Association of Greensburg

PA, Greensburg, PA First Church Community Development

Schenectady, NY ICA USA, London, England Inclusion, Inc., Metuchen, NJ Indian Cultural Center, Yardley, PA Indiana Area School District Pigskin

Denver, CO Community Outreach & Vocational

Training Center, Inc., East Orange, NJ Concerned Christian Men, Inc.,

Corporation, Paterson, NJ Fly Art Ltd., New York, NY Food and Emotions Foundation,

Franklin, MI Foundation, Highlands, NJ Fredericksburg Area Library-Kathryn

Dayton, OH Corry Kids Wrestling, Inc., Corry, PA Cosmic Learning Center,

Richard Memorial, Fredericksburg, PA Free Enterprise Foundation,

Club, Indiana, PA International Association for Breast

Ultrasound, Freiburg, Germany International Society for Krishna

Consciousness of Center City, Inc., Philadelphia, PA International Ukramdas Bhudardas Patel

Philadelphia, PA Creative Fund Raisers Corporation,

Las Vegas, NV Critical Mass Media Corp., Boston, MA CSTR Tax Research Institute,

Princeton, NJ Free People, Washington, DC Friends Bettering Independence,

McAdoo, PA Friends of the Library of Mount Vernon

and Knox County, Mt. Vernon, OH Friends of the New Jersey Motion Picture

Washington, DC Dailey Care, Inc., Philadelphia, PA David Coleman Firearms Freedom

Organization, North Bergen, NJ Irish Famine Curriculum Foundation,

Nutley, NJ Jade Fastpitch, Inc, Phoenixville, PA Jerusalem Community Development

Inc., Huntington Valley, PA Judees Place, Inc., Coatesville, PA Juliet Chris Foundation, Inc.,

Foundation, Stratham, NH David Pegel Childrens Cancer Fund, Inc.,

and Television Comm, Inc., Fairlawn, NJ Friends Who Care, Inc., Garfield, NJ Garden State Discovery Museum Ctr. for

Corp., Wichita Falls, TX John Woodward Memorial Foundation,

Wycoff, NJ Delaware Valley Siberian Huskey

Rescue, Inc., Horsham, PA Della N. Landes Foundation Charitable

Learning, Cherry Hill, NJ Glenside Green, Inc., Glenside, PA Golden Years Retirement Association,

St. Louis, MO Good Providers Child Care Alliance, Inc.,

TR, Souderton, PA Doctor Rex A. Patterson Foundation,

Trexlertown, PA Just Say No, Richmond, VA Juvenation, Collegeville, PA K-9 Search & Rescue Specialists, Inc.,

Greensburg, PA Donald E. Farber Jr., Memorial

Temple, GA Kairos Institute, Madison, NJ Kendleton Community Action Group,

Charitable Trust, State College, PA Eco Environment & Community

Randallstown, MD Gratitude House, Inc., Newton, NJ Greater Naples Babe Ruth Baseball

Kendleton, TX Kids & Momma Wonda Bookgee

Projects, Houston, TX Kings Ferry Apartments Resident

Organized, Inc., Ottsville, PA Economic Revitalization Corporation of

League, Naples, FL Greater New York Association of

Chester, Philadelphia, PA Education Fund for Israel,

Philadelphia, PA Educational and Health Care Services

Network, Inc., Philadelphia, PA Edward A. Zabielski Jr. Foundation, Inc.,

Holocaust Survivors, Inc., Woodburgh, NY Grove Tree-Man Trust, Inc.,

Coconut Grove, FL Groveton Endowment Fund,

Groveton, NH Guardians of Big Beaver, Darlington, PA Gujarati Samaj of Greater Philadelphia,

Association, Inc., Philadelphia, PA Korean Youth Cultural Organization,

Philadelphia, PA Koz Research & Development Ltd.,

Radnor, PA Lehighton Area Soccer Club,

Wilmington, DE Emanuel Lutheran Development

Philadelphia, PA Harrison Bmx Parents Association,

Corporation, Pittsburgh, PA Empower Network, Inc.,

State College, PA Energy Education Foundation, Inc.,

Harrison, OH Heads on Straight Support Group,

Bensalem, PA Health for Humanity, Houston, TX Healthco, Inc., Berlin, NJ Hearts for Jesus Ministries,

Lehighton, PA Lillye’s Net Work, Maxton, NC Little Lamb Nursery, Inc., Kenner, LA Love Links Ministries, Forge, PA Macedonia Housing and Development

Canton, GA Eortc USA Foundation, Inc.,

Washington, DC Eurolink Charities, Inc.,

Corporation, Lakewood, NJ Madison Housing, Inc., Media, PA Manville Soccer Club, Manville, NJ Marian Anderson Award Foundation,

La Jolla, CA E X A M S, Inc., West Orange, NJ Family and Youth Benefit of Idaho, Inc.,

Vintondale, PA Heartwood Bus, Inc., Pittsburgh, PA Helena Housing Development

Corporation, Helena, MT Hepatitis C Foundation, Warminster, PA Holocaust Survivors of the Desert,

Inc., Danbury, CT Mark Little Ministries, Elk City, OK Mercer County Wildlife Center A New

Jersey Nonprofit Corporation, Chalfont, PA

McCall, ID Family Bridges Advocacy & Resource

Cathedral City, CA

Services, Inc., Cleveland, OH

May 7, 2001 1166 2001–19 I.R.B.

Merion Village Civic Association,

Columbus, OH Metropolitan Ecumenical Ministry

Paraclete Retreat Center, Pittsboro, IN Parent Teacher Organization,

Sanberger, Inc., Rockville, MD School of Spiritual Formation,

Franconia, PA Servants of Jesus Christ, Inc.,

Estes Park, CO Sewickleynet, Sewickley, PA Shiloh Baptist Community Development

Community Development Corporation, Ventnor, NJ Miami County Foster Parents

Kingman, AZ Pawtucket Police Athletic League, Inc.,

Pawtucket, RI Pennsylvania Battleship Monument,

Glen Mills, PA Pennsylvania Made Crafts, Inc.,

Association, Troy, OH Miami Heights Volunteer Firemens

Association, Inc., North Bend, OH Milford Youth Football, Milford, OH Mobile VOA Home Development,

Pittsburgh, PA Pennsylvania School Age Child Care

Mobile, AL Monroeville Area Chamber Foundation,

Alliance, Broad Axe, PA Peoples United Community

Organization, Inc., Philadelphia, PA PerDev Perceptual Development Center,

Corporation SBCDC, Bridgeport, CT Signal 10-13, Inc., Pittsburgh, PA Smicksburg Area Heritage Society,

Smicksburg, PA South Shore Bay Band, Duxbury, MA South Village Community Development

Corporation, Philadelphia, PA Southwestern Alliance of the Navajo

Monroeville, PA Morning Sun Foundation, Inc.,

Nation, Winslow, AZ Spiritual Eldering Institute, Bolder, CO Spiritual Renewal Minstries, Inc.,

Southeastern, PA Springfield Township Emergency

Ridgewood, NJ Morrisville Playground, Inc.,

Morrisville, PA Mount Vernon Academy Alumni

Inc., New York, NY Pet Recyclers, Inc., Cherry Hill, NJ Phila Noma, Inc., Philadelphia, PA Philadelphia Air & Space Museum,

Association, Inc., Mt Vernon, OH Mt. Airy Community Development

Philadelphia, PA Philadelphia Eight Icoc, Inc.,

Philadelphia, PA Philadelphia-White Marsh Rugby

Corp., Philadelphia, PA Muskingum Area Aids Task Force,

Medical Services, Inc., Jobstown, NJ St. Johns East European Cultural and

Zanesville, OH Napa County Fire Department Station

Football Club, Inc., Philadelphia, PA Picc of New Jersey, Inc., New York, NY Pittsburgh Shade Tree Commission,

Pittsburgh, PA Pittsburgh West Hills Basketball,

16-West Hills, Yountville, CA National Black MBAAssociation

Columbus Chapter, Columbus, OH N A T Neighbors About Town,

Information Center, Homestead, PA Steps to Success, Inc., Leola, PA Summit Urban Renewal Nonprofit

Corporation, Teaneck, NJ Support our Communities’ Kids, Inc.,

Gainesville, FL Susquehanna Aids Awareness Coalition,

Clifford, PA Talent Plus Education, Albuquerque, NM Target Youth, Inc., Morrisville, PA Tele-Jazz, Inc., South Orange, NJ Texas Midwest Communities, Inc.,

Natrona, PA New Beginnings at Woods Mansion, Inc.,

McKees Rocks, PA Port Neches Girls Softball League, Inc.,

Port Neches, TX Presbyterian Ministries Foundation,

Wayne, PA Present Help, Inc., Pittsburgh, PA Project W I N, Inc., Cherry Hill, NJ Quaker City Rowing Foundation,

Abilene, TX Threshold Foundation in Support of

Vineland, NJ New Creations, Inc., of Phila,

Philadelphia, PA New Horizons in Autism Foundation,

Inc., Neptune, NJ New Jersey Food Council Foundation,

Inc., Trenton, NJ New Jersey Intergenerational Network,

Philadelphia, PA Rainbows Unlimited, Inc.,

Morrisville, VT Ralph Stover Climbers Coalition, Inc.,

Coopersburg, PA Raven Centers, Inc., Bensalem, PA Real Estate Consumer Council, Inc.,

Youth, Lancaster, PA Township of Neptune Economic

Development Corporation, Neptune, NJ T P I Foundation, Pittsburgh, PA Treasures Along the Trail,

Inc., Eatontown, NJ New Jersey State Law Enforcement

Officers Scholarship Fdn, Inc., Hillside, NJ New Kensington Summer Youth

Programs, Inc., Pittsburgh, PA Newark Yankees, Inc., Newark, NJ NJ Car Charitable Foundation, Inc.,

Narberth, PA Real World Computer Museum,

West Newton, PA Triumphant House Mission Homes,

Philadelphia, PA Unionville-Chadds Ford Education

Trenton, NJ Norristown Area Fight Against Drugs,

Norristown, PA Ocean Gate Improvement Association,

Glen Mills, PA Return to Love Outreach Store, Inc.,

Fairfield, OH Rimersburg Veterans Memorial Park,

Foundation, Rockwell City, IA Rosemary’s Barrier Free Country Inn,

Inc., Tampa, FL Roxbury High School Baseball Parents

Rimersburg, PA Rockwell City Public Library

Foundation, Inc., Kennett Square, PA Vision Quest Association, Inc.,

Atlanta, GA Volunteer Center of Burlington County,

Inc., Westhampton, NJ Wayne County Deputy Sheriffs

Association, Detriot, MI Wayne County Housing Development

Corporation, Inc., Waymart, PA Westlanco Love, Inc., Mount Joy, PA Williamsburg Creative Education Fund,

Inc., Ocean Gate, NJ Operation Get Done, Inc., Fords, NJ Oswayo Valley Memorial Library,

Shinglehouse, PA Our Lady of Rivers and Bridges, Inc.,

Club, Inc., Succasunna, NJ Rufus W. Walden Scholarship

Association, Philadelphia, PA Sail-Habilitation, Toms River, NJ

Pittsburgh, PA Pangea United, Inc., Maumelle, AZ

Williamsburg, PA

2001–19 I.R.B. 1167 May 7, 2001

Windber Centennial Committee 1997,

Windber, PA Wings of Charity, East Orange, NJ Woman of Color, Inc., Bala Cynwyd, PA Womens Crisis Center of West

Philadelphia, Philadelphia, PA World Disaster Aid, Inc., Nashville, TN Yella Gal Productions, Huntsville, AL Yes I Can, Inc., Cornwall, NY Youth Development and Encouragement,

Inc., Philadelphia, PA

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 clas

sification of foundation status in the Internal Revenue Bulletin.

New Form 720-TO, Terminal Operator Report, and New Form 720-CS, Carrier Summary Report