Part IV. Items of General Interest

American Aviation Heritage Foundation,

Inc., Minneapolis, MN American Lutheran Community Services,

Fond Du Lac, WI

New Revision of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities

Announcement 2001–65

Publication 954, revised June 2001, is now available from the Internal Revenue Service. It replaces the February 1999 revision.

This publication is primarily for business owners who want to find out whether they qualify for certain tax incentives created to increase business activity in distressed communities.

You can get a copy of this publication by calling 1-800-TAX-FORM (1-800829-3676). 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.

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

Announcement 2001–67

The name of an organization that no longer qualifies as an organization described in section 170(c)(2) of the Internal Revenue Code of 1986 is 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 June 25, 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.

Wentworth Community Services

Chicago, IL

Foundations Status of Certain Organizations

Announcement 2001–68

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:

100 Black Women of Milwaukee, Inc., Milwaukee, WI Able Group, Inc., San Diego, CA A.D.D. Foundation, Medina, MN African International Institute,

Irvine, CA Africarta, Inc., St. Petersburg, FL Ahava Incorporated, Baltimore, MD

Inc., Eau Claire, WI Anchor Ministries Incorporated,

Yorkville, IL Association for Christian Teens-Act, Inc.,

Lake City, MN Baldwin Conservation Area Corporation,

Howell, MI Barb Frost Foundation, Inc.,

New Brighton, MN Bartus Foundation, Inc., Wauwatosa, WI Bell School Parent Teacher Organization,

Marblehead, MA Bible Verse Ministries, Montgomery, AL Black Excel the College Help Network,

New York, NY Bloomingdale Athletic Club,

Grand Junction, MI Boston Aids Consortium, Boston, MA Buddy Ball Sports League,

Laureldale, NJ Business and Nonprofit Development

Center of Eastern Madera County, Inc., North Fork, CA C. D. Gilmore African-American

Genealogy & Research Center, East Orange, NJ Call to Action-Wisconsin,

Milwaukee, WI Campbell Residential Services, Corp.,

Lancaster, OH Career Development and Youth

Community Services, Inc., Inkster, MI Carlton County Electric Tr.,

Kettle River, MN Carver-Scott Educational Foundation,

Chaska, MN Catholic Servant, Minneapolis, MN Cedarburg Community Pool Association,

Cedarburg, WI Cema Sargent Foundation, St. Paul, MN Center for Intelligence Studies, Inc.,

Arlington, VA Consolidated Medical-Jurisprudence

Services, Inc., Edina, MN Creative Lifelines for Survivors,

Stillwater, MN Creative Steps Learning World, Chicago,

IL Cyclone Fire Department, Cyclone, WV Derek Kuduk Memorial Foundation,

Andover, MN Earning by Learning Foundation, Inc.,

June 25, 2001 1356 2001–26 I.R.B.

East Gull Lake First Responders,

E. Gull Lake, MN Evansville Minority Community

New Beginnings of Northern Wisconsin,

Inc., Bronx, NY New Vision Community Organization of

Southeast Wisconsin, Inc., Racine, WI North Urban Broadcasting, Inc.,

Development Fund of Indiana, Inc., Evansville, IN Faith Community Impact, Inc.,

International Association for Scientific

Study of Intellectual Disabilities, Birmingham, AL International Black Aerospace Council

IBAC, Inc., Oklahoma City, OK International Churchill Society,

Laurel, MD International Fuel Cell Electric Power

Inc., Rhinelander, WI New Beginnings Outreach Ministries,

Racine WI Families Fighting Against Crime

Minneapolis, MN Northeastern Minnesota Creativity

Together, Inc., Delavan, MI Farm City Link, Inc., Milwaukee, WI Fishnet Ministries International,

Association, Tulsa, OK International Marinelife Alliance,

Council, Duluth, MN Paideia Educational Foundation,

Kihei, HI Five Fold Ministries, Inc., Canton, MN Flyway Ministries, Inc., Beaver Dam, WI Furry Critters Wildlife Sanctuary, Inc.,

Honolulu, HI International Society of Refractive

Milwaukee, WI Jesses Toys for Tots Committee,

Surgery Foundation, Minneapolis, MN James and John Apartments, Inc.,

Parkersburg, WV Partnership for a Healthier Community,

Joliet, IL Paul E. Goldstein Family and Childrens

Sturgeon Bay, WI Future Home Foundation, Inc.,

Foundation, Minnetonka, MN Pazmany Peter Catholic Univ. of

Hungary Chapel, Madison, WI People Regenerating Opportunities for

Phoenix, MD Gateway Development Opportunities,

New Baltimore, MI Jim Niessen Foundation for Disabled

Inc., Minneapolis, MN Generations Neighborhood Development

Organization, Detroit, MI Girls Club of Puget Sound, Seattle, WA Global Environmental Business Research

Skiers, Forest Lake, MN Kappa Chapter-Gamma Phi Beta

Foundation, Excelsior, MN Knights of Columbus Scholastic

Achievement Fund, Essex Junction, VT Lakes Area Community Association, Inc.,

Equal Success Corp., Milwaukee, WI Phoenix Project Community

Development Fdn., Fayette, MS Planet Savers, Inc.,

Port Washington, NY Praise Cathedral Ministries, Dallas, TX Primary Choice Residence Home, Inc.,

Institute, San Diego, CA Gold Coast Driving for the Disabled,

Valley Center, CA Queens Multi-Service, Glendale, NY Rainforest and Reef Conservation Fund,

Ojai, CA Good Company, Prior Lake, MN Grasslyn Manor Neighborhood

Association Nonstock, Inc., Milwaukee, WI Great Lakes Housing Opportunities, Inc.,

Twin Lakes, WI Lakeshore Child Care Services, Inc.,

Sturgeon Bay, WI Latin Athletic Club, Inc., Racine, WI Living Treasures, Inc., Monsey, NY Mankato School of Arts & Crafts,

Mankato, MN Mantle Group, Inc., Hempstead, NY Mechanic Arts Central Alumni

Milwaukee, WI Pro Viviendas I, Inc., Canovas, PR Progressive Center for Education and

Economic Development, Inc., St. Paul, MN Project Success, Inc., Savannah, GA Purple Cow & Friends,

Haslett, MI Great Taste of La Crosse, Inc.,

La Crosse, WI Gundersen Lutheran Visiting Nurses,

Inc., La Crosse, WI Happy Voices, Inc., Medford, OR Harlem Jazz Society Foundation, Inc.,

Association, St. Paul, MN Memory Lane Center, Detroit, MI Michigan Black Expo, Inc.,

Grand Rapids, MI Michigan Council on Problem Gambling,

Grand Rapids, MI Range Helping Hands, Inc.,

New Orleans, LA Harriet Sloan Memorial Scholarship

Fund, Somers, NY Healthy Visions Laurens County, Inc.,

Inc., Grosse Pointe Farms, MI Michigan Regional Training Agency,

Birch Run, MI Minds Eye Institute, Inc., Brookfield, WI Minneapolis St. Paul Tape & Book

Hibbing, MN Read Tampa Bay, Inc., Tampa, FL Recycled Rhapsodies-Free Musical

Instruments for Needy Children, Kenosha, WI Renew Community Services, Inc.,

Milwaukee, WI Restore Our Waters, Inc.,

Clinton, SC Hello Friend, Inc., Madison, WI Hibbing Sister Cities, Inc.,

Hibbing, MN Hispanic Educational and Support

Ministry, Burnesville, MN Minnesota Professional Golfers

New Smyrna Beach, FL Ripon Community Thrift Store, Inc.,

Ripon, WI Rivers of Healing Ministries,

Outreach Services, Inc., Racine, WI Hoop Club, Inc., Duluth, MN Hopkins Family & Youth Preservation

Association Scholarship Fund, Coon Rapids, MN Minnesota Property Rights Foundation,

Inc., Blaine, MN Minnesota Valley BMX, Inc.,

Bloomington, MN Motion of South Fla. Inc., Miami, FL National Association of Baby Boomers,

Society, Hopkins, MN Hudson Benchwarmers Club, Inc.,

Philadelphia, PA Rochester Youth Self Leadership

Hudson, WI ICI University Center for Deaf

Program, Rochester, MN Rose Cologne Center for Barrier Free

Living, State College, PA Russian Connection, Inc., Glendale, WI San Diego Institute for Herbal Studies,

Ministries, Nerstrand, MN Independence Square Apartments II,

Inc., Depere, WI National Center for Violence Prevention,

Ashland, OR Natives, Columbia Heights, MN

San Diego, CA

Fort Gratiot, MI

2001–26 I.R.B. 1357 June 25, 2001

Sheboygan Elite Fussball Club, Inc.,

Wild Ground Learning Center,

Sheboygan, WI Shorewood Girls Softball, Inc.,

Milwaukee, WI Skill Builders, Inc., Bellevue, NE Southside Youth Sports Club,

Minneapolis, MN Staring Art Center, Eden Prairie, MN State Street Renewal Corp.,

Missoula, MT Winnetka Public Schools Foundation,

Winnetka, IL Wisconsin Alcohol Drug & Disability

Association, Inc., Madison, WI Wisconsin Fish Stocking Association,

West Bend, WI Wisconsin Society for the Prevention of

Milwaukee, WI Stay in the Game, Incorporated,

Milwaukee, WI Temple Foundation, Westminster, CA Terwilliger Special Childrens Fund,

Cruelty to Animals, Mequon, WI Wondercare Child Care, Inc.,

Lowman, NY Timothy Foundation, Sturgeon Bay, WI Trauma and Abuse Information, Inc.,

Camp Verde, AZ Wonderland Gardens, Inc., Decatur, GA Yates Charitable Foundation, Inc.,

Boston, MA Youthful in Roads, Inc., Racine, WI Zachary James Lea Memorial

Foundation, Incorporated, Waterford, VA Zichron Arye, Inc., Brooklyn, NY

Madison, WI Trillium Society for the Visual and

Performing Arts, Butler, PA Turning Point Ministries, Inc.,

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.

Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428

This announcement serves notice to donors that on April 26, 2001, the United States Tax Court entered a Decision accepting the agreement of the parties that the organization described below is recognized as an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from tax under section 501(a) and is an organization described in sections 509(a)(1) and 170(b)(1)(A)(iii).

Great Plains Health Alliance, Inc.

Phillipsburg, KS

Two Harbors, MN Ujima Community Development

Corporation, Milwaukee, WI United Lao and Hmong Youth of Mn.

Ulhym, St. Paul, MN Valley Ark, Inc., Oshkosh, WI White Bear Area Chamber of Commerce

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

Scholarship Fund, White Bear Lake, MN

June 25, 2001 1358 2001–26 I.R.B.