Part IV. Items of General Interest

Friends of the Saint Paul Riverfront

Stadium, St. Paul, MN Fully Reciprocal Theatre Company,

Foundations Status of Certain Organizations

Announcement 2001–72

Christopher Foundation, Burnsville, MN Clay Central Everly Community School

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 Generation Community Development Corporation, Jefferson City, MO Academy, Cedar Rapids, IA Afro-American Military Historical A

District Foundation, Everly, IA C.O.I.N. Betterment, Coin, IA Committed by Choice Ministries,

Minneapolis, MN Egbe Omo Oduduwa, Inc.,

Minneapolis, MN Community Development University and

Entertainment Center, Inc., Boone, IA Community Health Resources,

Minneapolis, MN Gateway Center for Development and

Learning, Inc., St. Louis, MO Great Northern Ball Association,

Minneapolis, MN Hale Mahaolu Ehiku, Inc., Kahului, HI Hopkins Varsity Basketball College

Scholarship Fund, Minnetonka, MN House of Pain, Inc., Waterloo, IA H.R. Services of St. Paul, St. Paul, MN Hurricanes E.S.A., Edina, MN Immaculate Heart of Mary Our Lady

Woodbury, MN Compass Institute, Springfield, MO Computer Information Age Expo, Inc.,

St. Louis, MO Concerned Citizens for the Emergency

Room & Spelman Hospital, Smithville, MO Council Bluffs Parenting Coalition, Inc.,

Council Bluffs, IA Crossroads Ministries, Goldfield, IA Do the Right Thing of Greater St. Louis,

Inc., Sun Lakes, AZ Interns, Inc., Pleasant Hill, CA Iowa Citizens for the Arts Education,

Inc., Des Moines, IA Jazz Partners, Des Moines, IA Joplin Area Aids Resource Center, Inc.,

Joplin, MO Juneteenth Historical Commemoration

Queen of Heaven, Minnetonka, MN Interfaith Council of Greater Sun Lakes,

Inc., St. Louis, MO Doug Stanton Ministries International,

Big Lake, MN Duluth Woodland Community Center,

Inc., Duluth, MN Dutchmen Dutchgirl Athletic Booster

Association, St. Louis, MO Karaoke Kare of Missouri, Inc.,

Club, Owensville, MO Eden Prairie ABC Foundation,

Eden Prairie, MN Education & Housing Equity Project,

Marthasville, MO Keenes Creek Youth Organization,

Duluth, MN Koshkonong Volunteer Fire Dept.,

Koshkonong, MO Lakeville Area Historical Society,

Association, Inc., Kansas City, MO Akwaaba, Inc., St. Louis, MO American Research Center,

Lakeville, MN Lee County Rabbitary, Inc.,

Mt. Pleasant, IA Americharities, Eden Prairie, MN Athletics for Disadvantaged and Disabled

Minneapolis, MN Equipment Replacement Fund,

St. Paul, MN Exchange Club Foundation of Brainerd,

Inc., Brainerd, MN Family Life Skills Learning Center, Inc.,

Plano, IA Family YMCA of Muscatine Endowment

St. Louis, MO Evangelical Human Care,

Bishopville, SC Legion of Friends, Carmel, CA Library of Lives, Lees Summit, MO L.O.V.E. Home, Inc., Hermantown, MN LRC Partners Foundation, Inc.,

Troy, NY Lubavitch of Iowa, Inc., Des Moines, IA Luv-N-Care, Inc., Sedalia, MO Mabel Youth, Inc., Mabel, MN Macon County Crisis Center,

Athletes, Inc., White Bear Lake, MN Aware Committee, St. James, MO Before and After School Services,

Spirit Lake, IA Bernard Whittington Foundation,

St. Louis, MO Black Belt Parents Association of

Missouri, Inc., St. Louis, MO Brainerd South Housing Group, Inc.,

Brainerd, MN Bridges Institute for Health Services

Foundation, Muscatine, IA Faribault Ice Arena Association,

University City, MO Foundation for Senior Housing Options,

Faribault, MN Feed the Children, Inc.,

New Cambria, MO Main Stage Productions, Inc.,

Kansas City, MO Marathon Area Historical Society,

Research, St. Louis, MO Central Lakes Snowmobile Club,

Watkins, MN Cherryfest, Cherryville Community

Minneapolis, MN Freedom Foundation, Inc.,

Marathon, IA Marquette Learning Institute,

Education, Bloomington, MN

Betterment Organization, Cherryville, MO Christian Ministry Center, Willmar, MN Christian Teachers College St. John Under

Lees Summit, MO Friends of Decorah Public Library, Inc.,

Decorah, IA Friends of Lacey-Keosauqua State Park,

Keosauqua, IA Friends of the Green, Inc., Litchfield, CT

St. Louis, MO Matoska Neighborhood Association,

White Bear Lake, MN Midwest Tarlton Institute of Marine

the Rock Fund, Chambersburg, PA

2001–28 I.R.B. 39 July 9, 2001

Minnesota Aviation History and

Education Center, Inc., St. Paul, MN Mission-A Catholic Worker Community,

Southwest Missouri Youth Baseball Club,

Carl Junction, MO Special Needs Association, Cresco, IA Springfield Community Theatre Group,

St. Cloud, MN Missouri Black Bass Unlimited, Inc.,

Springfield, MN St. Andrews Assisted Living Services,

Clinton, MO Mt. Pleasant Neighborhood,

St. Louis, MO National Native American War Memorial

St. Louis, MO St. Charles Basketball Club,

St. Charles, MO St. James Opera House Restoration

Complex, Incorporated, Chapter Oak, IA Network for Prep., Inc., Bettendorf, IA New Harmony Care Center, Inc.,

Project, Inc., St. James, MN St. Louis Northside Coaches Association,

Richfield, MN Nguzo Saba Community Studio,

St. Paul, MN Nisswa Enhanced Reading Foundation,

St. Louis, MO Starving Artists Entertainment Group,

Inc., Edina, MN Stewartsville Community Betterment

Association, Stewartsville, MO Stoddard County Inter-Agency Council,

Nisswa, MN North Lilbourn Development, Inc.,

Lilbourn, MO Northland Opera Theater Experience,

Dexter, MO Suburban Documentation Project,

St. Paul, MN Summit Psych Care, Pleasant Hill, MO Teen Pregnancy Prevention Action

Duluth, MN Northside Economic Development

Council, Inc., Minneapolis, MN One Small Step, St. Paul, MN Parents Together Network, Inc.,

Council, Alexandria, MN Tom Peterson Memorial Foundation,

Marion, IA Patch, Ballwin, MO Paths Unlimited, Minneapolis, MN People Place, Minneapolis, MN Philip & Adeline Woods Memorial Fund,

Sioux City, IA Trees for Tomorrow, Newton, IA Tumwater Hardball Association,

St. Paul, MN United Neighborhoods of Jennings, Inc.,

Tumwater, WA Twin Cities Business Foundation,

Yanceyville, NC Pilot Grove Community Athletic

Association, Pilot Grove, MO Playground, Inc., Buffalo, MO Port Morris Neighborhood Development

Jennings, MO Urban Hope Ministries, Inc.,

Minneapolis, MN Voce Magna, Blaine, MN West End Elderly Housing Corporation,

Corporation, Bronx, NY Presbyterian Homes-Wedum Affordable

Saint Louis, MO Wild Rice Electric Trust, Mahnomen, MN Willow Springs Medical Assistance

Housing, Inc., Arden Hills, MN Quite Light Opera Company,

St. Joseph, MN Ralls County Community 2000, Inc.,

Perry, MO Recover America, Inc., Joplin, MO Recovery Road, Inc., St. Paul, MN Red Wing Public Schools Foundation,

Program, Willow Springs, MO Winterset Fire Fighters Association, Inc.,

Winterset, IA Youth Gospel Music Conference, Inc.,

St. Louis, MO

sification of foundation status in the Internal Revenue Bulletin.

Rev. Proc. 2000–39, Business and Traveling Expenses; Correction

Announcement 2001–73

This document contains a correction to Rev. Proc. 2000–39 (2000–41 I.R.B. 340) published on October 10, 2000, relating to business and traveling expenses, and per diem allowances.

Under SECTION 5. HIGH-LOW SUBSTANTIATION METHOD, .01 General rule., toward the end of the paragraph on page 343 of the Internal Revenue Bulletin, the text below in brackets is missing.

…substantiated for each calendar day is equal [to the lesser of the per diem allowance for such day or the amount computed at the rate set forth in section 5.02 of this revenue procedure for the locality of travel for such day (or partial day, see section 6.04 of this revenue procedure). Except as provided in section 5.06 of this revenue procedure, this high-low substantiation method may be used in lieu of the per diem substantiation method provided in section 4.01 of this revenue procedure, but may not be used in lieu of the meals] only substantiation method provided in section 4.02 or 4.03 of this revenue procedure.

New Filing Locations for Estate, Gift, and Generation-Skipping Transfer Tax Returns

Announcement 2001–74

Beginning with returns filed on or after January 1, 2001, the filing locations for some states have changed for the following tax returns:

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Re- turn Form 706–CE, Certificate of Payment of Foreign Death Tax Form 706–GS(D), Generation-Skip- ping Transfer Tax Return for Distribu- tions Form 706–GS(D–1), Notification of Distribution From a Generation-Skip- ping Trust

Red Wing, MN Responsible Adults & Youths, Ofallon, MO R.O.F. Reins of Freedom, Avon, MN Roots Program, St. Paul, MN Save Iowas Civil War Monument

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

Foundation, W. Branch, IA Shelly Dorgan Memorial Scholarship

Fund, Minneapolis, MN Simien Foundation for Seniors, Inc.,

Kansas City, MO Southern California Allstars,

Garden Grove, CA

July 9, 2001 40 2001–28 I.R.B.

Form 706–GS(T), Generation-Skip- ping Transfer Tax Return for Termina- tions Form 709, United States Gift (and Gen- eration-Skipping Transfer) Tax Return Form 709–A, United States Short Form Gift Tax Return

Send these forms to the applicable IRS address listed below. Note that all returns filed in 2002 and thereafter, except those with a foreign, APO, or FPO address, will be filed at the Cincinnati Service Center.

Important

Any return filed before the date this announcement is published in the Internal Revenue Bulletin will be considered correctly filed if it was filed in accordance with the instructions for that return at the time it was filed. Do not file a duplicate of a return that has already been filed solely because the filing location has changed.

2001–28 I.R.B. 41 July 9, 2001

Waivers for Form 1065 Electronic Filing Due to Unavailability of the Necessary Software

Announcement 2001–75

Section 6011(e)(2) of the Internal Revenue Code and section 301.6011–3(a) of the Regulations on Procedure and Administration require partnerships with more than 100 partners to file their partnership returns (Form 1065 series) on magnetic media. The regulations define “magnetic media” to include electronic filing, if electronic filing is required by the Internal Revenue Service (“Service”).

The Service has become aware that some partnerships cannot file electronically because the necessary software for some required forms is unavailable. This announcement describes how partnerships required to file electronically under section 6011(e)(2) may request a section 6724(a) reasonable cause waiver for failing to file electronically.

This announcement is applicable only to waiver requests made by taxpayers who are required to file forms and schedules that are not supported by electronic filing software and who can- not file those forms and schedules as paper attachments to the Form 8453-P.

The forms that may be attached to the Form 8453-P are listed later in this announcement. This announcement is not applicable to other types of waiver requests (i.e. economic hardship). Announcement 2001–101 describes how to request waivers from filing electronically under section 6011(e) for other reasons.

Waiver Request Procedures

Taxpayers are required to submit a waiver request to the Memphis Submission Processing Center by October 1, 2001. To initiate a waiver request, the following information must be submitted for each partnership:

Taxpayers may mail or fax the waiver request to the following:

Mail to: Internal Revenue Service P.O. Box 420 Memphis, TN 38101-0420

Attn: Electronic Filing Unit,

Stop 2711 or

Fax to: 901-546-2544

Requests from the partnerships’ tax advisor/preparer do not have to be accompanied by a valid power of attorney. If a valid power of attorney is not on file, the Service will address questions about the waiver to the partnership. Also, partnerships need not file Form 8800 before submitting a waiver request under this procedure. However, approval of a waiver request will not relieve the partnership of a failure to file penalty for returns filed after the original due date without a valid extension.

To complete the waiver request process, taxpayers must attach a signed waiver request to the Form 1065 return at the time it is filed. The signed waiver request must include the following information:

1. A notation in large red letters at the top of page 1 of the Form 1065 return,

ters Partner, as defined in section 6231(a)(7) of the Code, stating: “Under penalties of perjury, I declare that the information contained in this waiver request is true, correct and com- plete to the best of my knowledge and be- lief.”

Failure to complete the entire process will result in the Service denying the waiver

“Waiver Request: IRC Section 6011(e)(2)” ; 2. The Waiver Request Attached must contain: a) A notation at the top “Waiver Re-

quest: IRC Section 6011(e)(2)” ; b) The name, federal tax identification

number, and mailing address of the partnership; c) The taxable year for which the

waiver is requested; d) A detailed statement which lists:

(i) What steps the partnership has

taken in an attempt to meet its requirement to file its return electronically, (ii) Why the steps were unsuccess ful, (iii) What steps the partnership

request and assessing the penalty for failure to file electronically.

Service Determination

Within 30 days after receipt of the initial waiver request, the Service will notify the partnership if the Service is denying the waiver request. Partnerships may not appeal a denial of a waiver request at any time. After verifying that a listed form is unavailable and may not be filed with the Form 8453-P, the Service will process initial waiver requests to prevent the assessment of the penalty for failure to file eletronically. However, the Service must also receive the required waiver request attached to the filed Form 1065 to ensure the penalty will not be subsequently assessed. If the Service processes an initial waiver request and a form listed in the initial waiver request becomes available before the partnership files its Form 1065, the Service will not deny the waiver request based on the subsequent availability of the form.

The Service will not grant waiver requests for the following forms that may be attached to the 8453-P, allowing the rest of the return to be filed electronically: Schedule A (Form 5713), Schedule A (Form 8847), Schedule B (Form 5713), Schedule C (Form 5713), Schedule J (Form 5471), Schedule M (Form 5471),

will take to assure its ability to electronically file its partnership return for the next tax year. e) A statement signed by the Tax Mat-

July 9, 2001 42 2001–28 I.R.B.

Schedule N (Form 5471), Schedule O (Form 5471), Form T, Form 982, Form 4255, Form 5471, Form 6478, Form 8283, Form 8582-CR, Form 8594, Form 8820, Form 8861, Form 8866, Form 8873.

Failure to File Penalty

It is not the Service’s intent to assess penalties for failure to file electronically because the necessary software is not available and the partnership cannot file the forms with the Form 8453-P. However, penalties may inadvertently be as

sessed. If a filer receives an improper penalty notice, the filer should request an abatement of the penalties by sending a letter to the IRS at the address provided in this annoucement. Filers must include the information requested in the CP Notice 162 assessing the penalty.

Late Filing Penalties

The electronic postmark is not available for the current tax year for electronic Forms 1065. However, the IRS will accept the transmitter’s date and time acknowledgement for purposes of evaluat

ing requests to abate late-filing penalties assessed on partnership returns.

For questions concerning a request for waiver or a late filing penalty of an electronic Form 1065, contact the Memphis Submission Processing Center at 901546-2690 (not a toll-free call).

2001–28 I.R.B. 43 July 9, 2001