Part IV. Items — Internal Revenue Bulletin 2001-21

son under paragraph (b)(3)(iii) of this section, a withholding agent shall not treat the payee as the beneficial owner of income if the withholding agent knows, or has reason to know, that the payee is not the beneficial owner of the income. For this purpose, a withholding agent shall have reason to know that the payee is not a beneficial owner if the documentary evidence indicates that the payee is a bank, broker, intermediary, custodian, or other agent, or is treated under §1.6049–4(c) (1)(ii)(B) through (Q) as such a person. A withholding agent may, however, treat such a person as a beneficial owner if the foreign person provides a statement, in writing and signed by a person with authority to sign the statement, that is attached to the documentary evidence stating it is the beneficial owner of the income.

On page 32175, column 2, §1.1441–1(b)(3)(vi), line 5, the language “this section that has not agreed to be” is corrected to read “this section that has provided a withholding certificate as described in paragraph (e)(3)(v) of this section on which it has not agreed to be”.
On page 32175, column 2, §1.1441–1(b)(3)(vii)(B), line 9, the language “defined in §1.6059–5(e)) to an offshore” is corrected to read “defined in §1.6049–5(e)) to an offshore”.
On page 32176, column 3, §1.1441–1(c)(14), line 3, the language “intermediary that is not a qualified” is corrected to read “intermediary that is not a U.S. person and not a qualified”.
On page 32179, column 1, §1.1441–1(e)(3)(iii)(D), line 7, the language “(e)(3)(iii) or paragraph (e)(3)(iv) of this” is corrected to read “(e)(3)(iii) or paragraph (e)(5)(iv) of this”.
On page 32180, column 1, §1.1441–1(e)(3)(iv)(C)( 1 ), line 8, the language “intermediary to the withholding agent” is corrected to read “intermediary and provided to the withholding agent”.
On page 32180, column 2, §1.1441–1(e)(3)(iv)(C)( 2 ), line 5 from the top of the column, the language “person), the withholding certificate” is corrected to read “person), the withholding statement”.
On page 32180, column 3, §1.1441–1(e)(3)(iv)(D)( 2 ), line 3, the lan

New Revision of Publication 538, Accounting Periods and Methods

Announcement 2001–54

Publication 538, revised April 2001, will be available soon from the Internal Revenue Service. It replaces the April 1999 revision. This publication provides information on how to determine the appropriate accounting year and accounting method for your business.

You can get a copy of this publication by calling 1-800-TAX-FORM (1-800-8293676). You can also write to the IRS Forms Distribution Center nearest you. Check your income tax package for the address. The publication is also available on the IRS Internet web site at www.irs.gov .

Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations; Correction

Announcement 2001–55

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to final regulations (T.D. 8881, 2000–23 I.R.B. 1158) which were published in the Federal Register on Monday, May 22, 2000 (65 FR 32152). The final regulations relate to withholding of tax on certain U.S. source income paid to foreign persons and related requirements governing the collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463.

DATES: This correction is effective January 1, 2001.

FOR FURTHER INFORMATION CONTACT: Carl Cooper, Laurie Hatten-Boyd, or Kate Hwa (202) 622-3840 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are subject to these corrections are under section 1441 of the Internal Revenue Code.

Need for Correction

As published, final regulations (T.D. 8881) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of final regulations (T.D. 8881), which were the subject of FR Doc. 00-11937, is corrected as follows:

§1.1441–1 [Corrected]

On page 32174, columns 1 and 2, §1.1441(b)(3)(ii)(C) is corrected to read as follows:

§1.1441–1 Requirement for the deduction and withholding of tax on payments to foreign persons.

(b) * * * (3) * * * (ii) * * * (C) Documentary evidence furnished for offshore account . If the withholding agent receives valid documentary evidence, as described in §1.6049–5(c)(1) or (4), with respect to an offshore account from an entity but the documentary evidence does not establish the entity’s classification as a corporation, trust, estate, or partnership, the withholding agent may presume (in the absence of actual knowledge otherwise) that the entity is the type of person enumerated under §1.6049–4 (c)(1)(ii)(B) through (Q) if it can be so treated under any one of those paragraphs without the need to furnish documentation. If the withholding agent cannot treat a payee as a person described in §1.6049–4(c)(1)(ii)(B) through (Q), then the payee shall be presumed to be a corporation unless the withholding agent knows, or has reason to know, that the entity is not classified as a corporation for U.S. tax purposes. If a payee is, or is presumed to be, a corporation under this paragraph (b)(3)(ii)(C) and a foreign per

May 21, 2001 1284 2001–21 I.R.B.

guage “(e)(3)(iv)(B)( 2 ) of this section allocating” is corrected to read “(e)(3)(iv)(C)( 2 ) of this section allocating”.

On page 32180, column 3, §1.1441–1(e)(3)(iv)(D)( 2 ), line 11, the language “(e)(3)(iv)(B) of this section. Further, each” is corrected to read “(e)(3)(iv)(C) of this section. Further, each”.
On page 32180, column 3, §1.1441–1(e)(3)(iv)(D)( 2 ), line 25, the language “(e)(3)(iv)(B) of this section (other than” is corrected to read “(e)(3)(iv)(C) of this section (other than”.
On page 32181, column 1, §1.1441–1(e)(3)(iv)(D)( 3 ), line 6, the language “payee (including U.S. nonexempt” is corrected to read “payee (including U.S. exempt”.
On page 32186, columns 1 and 2, §1.1441–1(e)(5)(v)(C)( 2 ), is corrected to read as follows:

§1.1441–1 Requirement for the deduction and withholding of tax on payments to foreign persons.

(e) * * * (5) * * * (v) * * * (C) * * * ( 2 ) Alternative procedure for U.S. non- exempt recipients . If permitted under its agreement with the IRS, a qualified intermediary may, by mutual agreement with a withholding agent, establish a single zero withholding rate pool that includes U.S. non-exempt recipient account holders for whom the qualified intermediary has provided Forms W-9 prior to the withholding agent paying any reportable payments, as defined in the qualified intermediary agreement, and a separate withholding rate pool (subject to 31-percent withholding) that includes only U.S. non-exempt recipient account holders for whom a qualified intermediary has not provided Forms W-9 prior to the withholding agent paying any reportable payments. If a qualified intermediary chooses the alternative procedure of this paragraph (e)(5)(v)(C)( 2 ), the qualified intermediary must provide the information required by its qualified intermediary agreement to the withholding agent no later than January 15 of the year following the year in which the payments are paid. Failure to

provide such information will result in the application of penalties to the qualified intermediary under sections 6721 and 6722, as well as any other applicable penalties, and may result in the termination of the qualified intermediary’s withholding agreement with the IRS. A withholding agent shall not be liable for tax, interest, or penalties for failure to backup withhold or report information under chapter 61 of the Internal Revenue Code due solely to the errors or omissions of the qualified intermediary. If a qualified intermediary fails to provide the allocation information required by this paragraph (e)(5)(v)(C)( 2 ), with respect to U.S. non-exempt recipients, the withholding agent shall report the unallocated amount paid from the withholding rate pool to an unknown recipient, or otherwise in accordance with the appropriate Form 1099 and the instructions accompanying the form.

§1.1441–5 [Corrected]

12a. On page 32193, column 2, §1.1441–5(e)(5), paragraph (e)(5)( ii ) is correctly designated paragraph (e)(5)(ii).

On page 32193, column 3, §1.1441–5(e)(5)(ii), the last 2 lines of the paragraph, the language “having to identify any partner’s distributive share of the payment.” is corrected to read “having to identify any beneficiary’s or grantor’s distributive share of the payment.”.

§1.1441–7 [Corrected]

On page 32198, columns 1 and 2, §1.1441–7(b)(4)(i) is corrected to read as follows:

§1.1441–7 General provisions relating to withholding agents.

(b) * * * (4) * * * (i) In general . A withholding agent has reason to know that a beneficial owner withholding certificate provided by a direct account holder in connection with a payment of an amount described in §1.1441–6(c)(2) is unreliable or incorrect if the withholding certificate is incomplete with respect to any item on the certificate that is relevant to the claims made by the direct account holder, the withholding certificate contains any information that is inconsistent with the direct

account holder’s claim, the withholding agent has other account information that is inconsistent with the direct account holder’s claim, or the withholding certificate lacks information necessary to establish entitlement to a reduced rate of withholding. For purposes of establishing a direct account holder’s status as a foreign person or resident of a treaty country, a withholding certificate shall be considered unreliable or inconsistent with an account holder’s claims only if it is not reliable under the rules of paragraphs (b)(5) and (6) of this section. A withholding agent that relies on an agent to review and maintain a withholding certificate is considered to know or have reason to know the facts within the knowledge of the agent.

On page 32198, column 3, §1.1441–7(b)(5)(i)(A)( 1 ), lines 4 and 5, the language “address) that is no more than three years old, the documentary evidence supports” is corrected to read “address) that has been provided within the past three years, was valid at the time it was provided, the documentary evidence supports”.
On page 32201, column 1, §1.1441–7(b)(10)(ii), line 21, the language “withholding certificate relates. A” is corrected to read “withholding certificate. A”.

§1.1461–1 [Corrected]

On page 32201, column 3, §1.1461–1, in the section heading “Payment and returns of tax withhold.” is corrected to read “Payment and returns of tax withheld.”.
On page 32202, column 1, §1.1461–1(c)(1)(ii)(A)( 1 ), line 2, the language “paragraph (c)(6) of this section,” is corrected to read “§1.1441–1(c)(6),”.
On page 32202, column 3, §1.1461–1(c)(2)(i) is corrected by adding the language “and” at the end of the last line of paragraph (c)(2)(i)(L), removing paragraph (2)(i)(M), and correctly designating paragraph (c)(2)(i)(N) as paragraph (c)(2)(i)(M).
On page 32203, column 1, §1.1461–1(c)(2)(ii)(H) is corrected to read as follows:

§1.1461–1 Payment and returns of tax withheld.

2001–21 I.R.B. 1285 May 21, 2001

(ii) * * * (H) Interest (including original issue discount) paid with respect to foreign-targeted registered obligations described in §1.871–14(e)(2) to the extent the documentation requirements described in §1.871–14(e)(3) and (4) are required to be satisfied (taking into account the provisions of §1.871–14(e)(4)(ii), if applicable;

§1.6045–1 [Corrected]

On page 32206, column 2, §1.6045–1(g)(3)(iv), lines 6 and 7, the language “broker has actual knowledge or reason to know (within the meaning of” is corrected to read “broker has actual knowledge (within the meaning of”.

§1.6049–5 [Corrected]

On page 32207, column 3, §1.6049–5(c)(4) introductory text, lines 2 and 3, the language “modifies the provisions of this paragraph (c) for payments to offshore” is corrected to read “modifies the provisions of paragraph (c)(1) of this section for payments to offshore”.
On page 32208, columns 2 and 3, §1.6049–5(d)(2)(i), is corrected to read as follows:

§1.6049–5 Interest and original issue discount subject to reporting after December 31, 1982.

(d) * * * (2) * * * (i) In general . Except as otherwise provided in this paragraph (d)(2)(i), for purposes of this section (and other sections of regulations under this chapter to which this paragraph (d)(2) applies), the provisions of §1.1441–1(b)(3)(i) through (ix) and §1.1441–5(d) and (e)(6) shall apply (by applying the term payor instead of the term withholding agent ) to determine the classification (e.g., individual, corporation, partnership, trust), status (i.e., a U.S. or a foreign person), and other relevant characteristics (e.g., beneficial owner or intermediary) of a payee if a payment cannot be reliably associated with valid documentation under §1.1441–1(b)(2)(vii) irrespective of whether the payments are subject to withholding under chapter 3 of the Internal Revenue Code. The provisions of §1.1441–1(b)(3)(iii)(D) and (vii)(B) shall not apply, however, to payments to amounts that are not subject to withholding. The rules of §1.1441–1(b)(2)(vii) shall apply for purposes of determining when a payment can reliably be associated with documentation, by applying the term payor instead of the term withhold- ing agent . For this purpose, the documentary evidence or statement described in paragraph (c)(4) of this section can be treated as documentation with which a payment can be associated.

On page 32208, column 3, §1.6049–5(d)(2)(ii), line 11, the language “described in §1.1441–6(c)(2) that are” is corrected to read “described in §1.1441–6(c)(2) (or credits an account with broker proceeds from securities described in §1.1441–6(c)(2)), that are”.
On page 32209, column 2, §1.6049–5(d)(3)(i), line 11 from the top of the column, the language “determine the payees status for” is corrected to read “determine the payee’s status for”.
On page 32209, column 2, §1.6049–5(d)(3)(ii), the last line in the paragraph, the language “an exempt recipient.” is corrected to read “an exempt recipient and has actual knowledge of the amount allocable to such a person.”.
On page 32209, column 2, §1.6049–5(d)(3)(iii)(A), line 13, the language “§1.1441–1(b)(3)(ii)(C) or (v)(A) shall be” is corrected to read “§1.1441–1(b)(3)(ii)(C), (v)(A), §1.1441–5(d) or (e), shall be”.
On page 32209, column 3, §1.6049–5(d)(3)(iii)(B), line 4 from the top of the column, the language “under §1.1441–3(b)(ii)(C) or (v)(A) for” is corrected to read “as an intermediary for”.

PART 1 – [Corrected]

On page 32212, the table in amendatory instruction Par. 18. is corrected by adding two entries in numerical order to read as follows:

Section	Remove	Add
* * * * 1.6045–1(g)(1)(i), first sentence . . . . . * * * 1.6049–5(b)(12), first sentence . . . . . . * * * *	or presumed to be made to a foreign payee under §1.6049– 5(d)(2), (3), (4), or (5) . . . . . . . . . . . . . . . . or presumed to be made to a foreign payee under paragraph (d)(2), (3), (4), or (5) of this section . . . . .	or presumed to be made to a foreign payee under §1.6049– 5(d)(2) or (3) . . . . . . . . . . . . . . . .. . or presumed to be made to a foreign payee under paragraph (d)(2) or (3) of this section . . . . . . .

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

(Filed by the Office of the Federal Register on April 5, 2001, 8:45 a.m., and published in the issue of the Federal Register for April 6, 2001, 66 F.R. 18187)

Accounting for Long-Term Contracts; Correction

Announcement 2001–56

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to final regulations (T.D. 8929, 2001–10 I.R.B. 756) which were published in the Federal Register on Thursday, January 11, 2001 (66 FR 2219). The final regulations provide guidance on methods of accounting for long-term contracts.

May 21, 2001 1286 2001–21 I.R.B.

Services, Chesterton, IN Children-Parent Center, Inc.,

Burns Harbor, IN Childrens Learning Center II,

DATES: This correction is effective January 11, 2001.

FOR FURTHER INFORMATION CONTACT: Leo F. Nolan II (202) 622-4960 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are subject to these corrections are under section 460 of the Internal Revenue Code.

Need for Correction

As published, final regulations (T.D. 8929) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of final regulations (T.D. 8929), which were the subject of FR Doc. 01-6, is corrected as follows:

On page 2222, column 1, in the preamble under the paragraph heading “ Unique Items ”, first paragraph, last 3 lines of the paragraph, the language “taxpayer must allocate all customization costs to the first unit manufactured under the contract.” is corrected to read “taxpayer must allocate all customization costs necessary to manufacture the first unit manufactured under the contract to that first unit.”.

§1.460–2 [Corrected]

On page 2230, column 2, §1.460–2(b)(2)(ii), second line from the bottom of the paragraph, the language “the item must be allocated to the first” is corrected to read “the first unit of the item must be allocated to that first”.
On page 2230, column 2, §1.460–2(c)(1), fourth line from the bottom of the column, the language “time required to design and” is corrected to read “time normally required to design and”.

§1.460–4 [Corrected]

On page 2232, column 2, §1.460–4(b)(3), line 9, the language “the treatment of post-completion costs,” is corrected to read “the treatment of postcompletion-year costs,”.
On page 2235, column 2, §1.460–4(g), lines 2 through 5, the language “that uses the PCM, EPCM, CCM, PCCM, or elects the 10-percent method or special AMTI method (or changes to another method of accounting with the Commissioner’s consent) must apply the” is corrected to read “that uses the PCM, EPCM, CCM, or PCCM, or elects the 10-percent method or special AMTI method (or changes to another method of accounting with the Commissioner’s consent) must apply the”.

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

(Filed by the Office of the Federal Register on April 5, 2001, 8:45 a.m., and published in the issue of the Federal Register for April 6, 2001, 66 F.R. 18190)

Foundations Status of Certain Organizations

Announcement 2001–60

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:

Chicago, IL

Alternative Hope for Youth, Inc.,

Chicago, IL Alternative Sentencing Approach

Program, Chicago, IL Amer Friends of Tiferes Yehoshua Inc.,

Chicago, IL American Academy for Cerebral Palsy &

Developmental Medicine, Rosemont, IL American Organization to Help Needy

Seniors, Chicago, IL Andre Hunter & Health Associates,

Lincolnwood, IL Artensa Randolph Biographical

Foundation, Chicago, IL Austintown Junior Womens League,

Youngstown, OH Australian Shepherd Rescue of Indiana,

Inc., Greenfield, IN Ballet Theatre of Chicago, Chicago, IL Beacon Light Center, Hazel Crest, IL Bellevue Recreation Youth Track Club,

Omaha, NE Black Line Productions Inc., Center,

E. St. Louis, IL Black Metropolis Convention and

Tourism Council, Chicago, IL Broken Wagon Ranch Incorporated,

Indianapolis, IN Brownhelm Historical Association,

Vermilion, OH Care for Children, Oak Lawn, IL Care & Share of Grant County, Inc.,

Marion, IN Carver Institute, Tinley Park, IL Catlin Recreation Complex, Inc.,

Catlin, IL Center for Equal Justice, Chicago, IL Center for Hospice Care, Inc.,

Lafayette, IN Challenged Hearts, Chicago, IL Charotar Patidar Samaj Midwest,

Hoffman Est, IL Chicago Land Arts and Sciences Energy

Consortium, Inc., Chicago, IL Children of Prisoners Enhancement

Advisory Board for BHM Health

Associates, Inc., Merrilville, IN AFC Community Development

Corporation, Chicago, IL African Institute for Education and

Indianapolis, IN Christian Law Enforcement Association

Bellwood, IL CHOICE Learning Center, Inc.,

Development, Chicago, IL Agenda for Black Quad Citians,

Rock Island, IL Airport Development Zone Commission,

of Nebraska, Dannebrog, NE Churchhill Fund, Chicago, IL Citizens Certificate Awards, Gary, IN Codi Vespa Foundation for Pediatric

Inc., Gary, IN All My Children Daycare Center,

Aids, Davis, IL

2001–21 I.R.B. 1287 May 21, 2001

Community Arts Council,

Sugarcreek, OH Community Home Development, Inc.,

Gary Alumni Chapter Kappa Alpha Psi

Community Foundation, Inc., Gary, IN Global Christian Ministries, Inc.,

Manilla, IN God Loves Little Children, Hillside, IL Gonstead Methodology Institute, Inc.,

Rock Island, IL Gotta Dance Parents Association, Inc.,

JRB Cystic Fibrosis Hope Foundation,

Oak Park, IL Kankakee Area Transit System,

Bourbonnais, IL Kelly Park Advisory Council,

Chicago, IL Kentuckiana Prison Ministries,

Park Forest, IL Complementary Health Project, Inc.,

Incorporated, Jeffersonville, IN Kiddie Kottage Day Care Center,

Chicago, IL Kolbe Fund, Inc., Willoughby, OH Law School Fund for the Future,

Indianapolis, IN Comprehensive Community Services,

Inc., Calumet Park, IL Deby Focus, Chicago, IL Diamonds Fast Pitch Softball Teams,

Markleville, IN Die Hanswurste, Chicago, IL Divine Hope, Chicago, IL Dubois County Homeless Fund, Inc.,

Jasper, IN Dunamis Ministries, Chicago, IL Duneland Friends of the Playground,

Speedway, IN Great Lakes Youth Academy,

Park Forest, IL Great Us - Owerri Foundation, Inc.,

Calumet City, IL Greater Kishwaukee Men of Promise,

Dekalb, IL Gus Johnson Community Center, Inc.,

Chicago, IL Life After Racing-Greyhound Adoption,

Inc., Whitestown, IN Lift Corporation, Indianapolis, IN Lift Ministries, Chicago, IL Lighthouse Academy and Residential

Inc., Chesterton, IN English Learning & Counseling Center,

Akron, OH Guttr, Inc., Indianapolis, IN Hammond Hispanic Community

Committee, Inc., Hammond, IN Harvard Outreach Program for

Inc., Chicago, IL ESPA, Warrensville Heights, OH Evansville Welcome Wagon Charities

Emergencies, Harvard, IL Have A Heart Save A Heart,

Center, Joliet, IL Lineage Gallery Project, Inc.,

Chicago, IL Look at Me Now, Chicago, IL L.O.S.T. Lifeline Organized Search

Corporation, Evansville, IN Excel Rewards, Inc., Solon, OH Exchange Foundation, Inc.,

Teams, Clyde, OH L.Z. Incorporated, Fort Wayne, IN Machine Trades Advisory Council, Inc.,

Willoughby, OH Falls Cities Community Network, Inc.,

Shaker Heights, OH Helen Surovek Foundation, Ltd.,

Hammond, IN Helena Parents Commission,

Chicago, IL Mack-Swains Share and Care, Inc.,

Sellersburg, IN Fayette Township Fire Protection

Chicago, IL Madison County Child Abuse Prevention

Council, Inc., Anderson, IN Marcinkowski Amyloidosis Foundation,

Association, Inc., W. Terre Haute, IN Fellowship of Christian Modelers,

Galena, IL Financial Services Assistance Housing

Helena, MT Helpful Christian Ministries, Inc.,

Canton, OH Henry River Front Development Council,

Tr, Highland, IL Housing Opportunities Mean

Exchange, Inc., Chicago, IL Finnegans Wake Foundation,

Henry, IL Highland Rotary Club Scholarship Fund

Inc., Barrington, IL Maria Mater Ecclesiae, Gary, IN Marshall County Christmas in April, Inc.,

Plymouth, IN Mentoring Foundation, Chicago, IL Mentors Action Network, Chicago, IL Mexican American Family Association,

Forest Park, IL Fishers Arts Council, Inc., Fishers, IN Fondo Franciscano, Ltd., Chicago, IL Foster Foundation, Inc., Nineveh, IN Foundation E.A.R.T.H., St. Louis, MO Foundation for Orthodox Tradition,

Empowerment, Chicago, IL Ican Day Camp & Care, Inc., Elkhart, IN Indiana Association of Nonprofit

Unionville, IN Indiana School of Champions, Inc.,

Organizations, Inc., Indianapolis, IN Indiana Sanitary Commission, Inc.,

Chicago, IL Foundation for the Evanston Public

Library, Evanston, IL Founders Resource Artist Fund, Inc.,

Indianapolis, IN Indianapolis Mayors Commission on

Chicago, IL MGT Council of Elders, Chicago, IL Miami-Class County Freedom Bound

Wildlife Rehabilitation Center, Inc., Peru, IN Michiana Academy for Visual &

Performing Arts, South Bend, IN Midwest Community Development

Alexandria, IN Friends of Maayenot Yerushalayim for

Family Violence, Inc., Indianapolis, IN Indianapolis Minyo Dancers,

Girls, Inc., Chicago, IL Friends of the Arts of Grant County, Inc.,

Marion, IN Friends of the Elkhart County Parks, Inc.,

Incorporated, Greenwood, IN Institute of Intra-American Studies,

Dixon, MT James Ford Bell Natural History Tr,

St. Louis Park, MN Jefferson County Child Abuse Prevention

Corporation, Broadview, IL Mid-West Symphony Orchestra,

Chicago, IL Mission Media Production, Inc.,

Scipio, IN Morse Lake Safety Committee, Inc.,

Goshen, IN Friends of Wesley International

Thelogical Seminary, Inc., Greenwood, IN Full Gospel Day Care Ministry,

Indianapolis, IN Museums of Prophetstown, Inc.,

Noblesville, IN Multicultural Network, Incorporated,

South Bend, IN Gang Outreach, Lake Zurich, IL

Council, Madison, IN Jesse the Law Torres Boxing Club and

Drop in Youth Center, Naperville, IL Jewel Tea Historical Foundation,

Barrington, IL JNCL Researach Fund, Mundelein, IL

Battle Ground, IN

May 21, 2001 1288 2001–21 I.R.B.

National Archery Museum, Inc.,

Fort Wayne, IN National Coalition of 100 Black Women

Property Remediation and

Redevelopment Foundation, Chicago, IL Proviso Infant Academy, Chicago, IL Runamuck, Chicago, IL Quad Town Safety Village, Inc.,

Taekwondo Brat Pak, Bargersville, IN Testimony Ministries, Incorporated,

Indianapolis, IN Three Little Kittens Adoption Agency,

Inc., Chicago, IL Townsend Mosby, Inc., Calumet Park, IL Trinity House of Hope, Inc.,

Indianapolis Chapter, Inc., Indianapolis, IN National Raynauds Network, Inc.,

Chicago, IL New Century Brass and New Century

Highland, IN Quilt Literacy to Facilitate Job

Education, Chicago, IL Raven Brook Corporation,

Fort Wayne, IN United Together Against Gangs,

Concerts, Inc., Lakewood, OH New Land Castle Foundation, Inc.,

Matteson, IL New Life Mission, Northbrook, IL New Music Guild, Inc., Liberty, OH New Roots, Incorporated, Gary, IN Nicholas Foundation, Hazelcrest, IL Northside Youth Center, Inc.,

Indianapolis, IN Redes, Chicago, IL Revere Antiques Guild, Bath, OH Richard Wagner Association of Chicago,

Western Springs, IL Rock-River-CRI Wildlife Refuge, Ltd.,

E. Moline, IL Rowe & Gayle Giesen Trust,

Villa Park, IL Universal Center, Inc., Indianpolis, IN Visiontek Foundation, Gurnee, IL Warren Guthrie Memorial Foundation,

Inc., Indianapolis, IN We Care Development Center, Inc.,

Matteson, IL We Will Work, Inc., Lawrence, IN Westside Christmas Fund,

Indianapolis, IN NU Alpha, Chicago, IL Nurses for Better Babies, Inc.,

Ft. Wayne, IN Oasis of Joy, Vincennes, IN Old St. Pauls Warming Center,

Pasadena, CA RTAA, Matteson, IL Scholarships for Aggrieved Victims

Indianapolis, IN Whitecaps Water Protection Foundation,

Brookings, SD Whittington Foundation, Vernon Hills, IL Wildlife Natural Care Exchange,

Chicago, IL Operation Change, Olympia Fields, IL Operation Fellowship,

Education, Inc., Chicago, IL Seniors Unlimited Adult Day Care, Inc.,

Harvey, IL Shannon Lutz Foundation, Inc.,

Michigan City, IN Options Institute, Inc., S. Bend, IN Orange Township Youth Athletic

Chicago, IL Window, Inc., Warren, OH Womens Health Education Project,

Inc., Zion, IL

Association, Inc., Rome City, IN Ottawa Area Economic Development

Chicago, IL Work-Based Education Project,

Foundation, Inc., Ottawa, IL Otter Limits Association, Waterford, CT Our Blessed Hope Evangelistic Assn.,

Fort Wayne, IN Sharona, Inc., Wheaton, IL Shekinah Global Outreach International,

Inc., South Bend, IN Showcase Productions, Inc., Skokie, IL Sioux River Rodeo Club, Flandreau, SD Sisters Taking Care, Inc., Chicago, IL Society of Filipino American Youth

Professionals, Brookfield, IL Southlake Net, Inc., Crown Point, IN Southside Nondenominational

Chicago, IL Worldwide Fund for Mothers Injured in

Childbirth, Chicago, IL Z-B Pre High School Youth Football,

Inc., Frankfort, IN Overflow Ministries, Chicago, IL Pan-Arts Theatre, Incorporated,

Indianapolis, IN Perspectives International Educational

Films, Wilmette, IL Polycystic Kidney Disease Foundation of

Fellowship, Inc., Fort Wayne, IN Speedway Allison Association, Inc.,

Speedway, IN Spelling Bee Competition, Inc.,

Chicago, IL Springfield Sun Baseball,

Illinois, Inc., Chicago, IL Porter Memorial Hospital Foundation,

Inc., Valpariso, IN Potters Will, Inc., River Forest, IL Prairie Arts Council, Princeton, IL Prairie Haven Homes, Ltd., Chicago, IL Preservation Association of Clay Co,

Morrisonville, IL St. Joseph County 4-H Scholarship Tr,

Chicago, IL Steven A. Larue Scholarship Foundation,

Inc., Richwood, OH Street Films, Oswego, IL Sycamore Institute, Inc., Indianapolis, IN

Cleveland, OH Step Right Up Productions Company,

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.

Inc., Brazil, IN Primal Connection, Chicago, IL Production Unlimited Multi-Cultural

Organization, Waukegan, IL

2001–21 I.R.B. 1289 May 21, 2001