Part IV. Items of General Interest

ACFE Foundation, Inc., Springfield, MO Akaryd Trust, Inc., Leawood, KS American Institute of Jewish Studies,

Minot, ND Emerald Door, Inc., Fargo, ND

Withdrawal of Notices of Proposed Rulemaking

Withdrawal of Proposed Regulations Relating to Corporations Filing Consolidated Returns and Proposed Regulations Relating to Collapsible Corporations

REG–100548–01

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notices of proposed rulemaking.

SUMMARY: This document withdraws two notices of proposed rulemaking, one relating to corporations filing consolidated income tax returns and the other relating to collapsible corporations. The proposed regulations were published before the enactment of the Internal Revenue Code of 1986, do not reflect changes to the tax law made after their publication, and will not be finalized unless reproposed.

DATES: These proposed regulations are withdrawn June 27, 2001.

FOR FURTHER INFORMATION CONTACT: Charles M. Whedbee (202) 6227550 (not a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

On July 31, 1984, the IRS issued proposed regulations (LR–97–79, 1984–2 C.B. 821) relating to corporations filing consolidated returns (49 FR 30528). Portions of these proposed consolidated return regulations were withdrawn by subsequent notices of proposed rulemaking (CO–78–90, 1991–1 C.B. 757 and REG–103805–99, 2000–42 I.R.B. 376) published in the Federal Register on February 4, 1991 (56 FR 4228) and September 26, 2000 (65 FR 57755).

On August 31, 1984, the IRS issued proposed regulations (LR–107–84, 1984–2 C.B. 902) relating to collapsible corporations (49 FR 34523).

The IRS is withdrawing these proposed regulations because of intervening

amendments to the Internal Revenue Code and because these regulations projects will not be undertaken in the foreseeable future (or if undertaken, the regulations will be reproposed).

Drafting Information

The principal author of this withdrawal notice is Charles M. Whedbee of the Office of the Associate Chief Counsel (Corporate). However, other personnel from the IRS and Treasury participated in its development.

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Withdrawal of Notices of Proposed Rulemaking

Accordingly, under the authority of 26 U.S.C. 7805, the notices of proposed rulemaking published in the Federal Register on July 31, 1984 (49 FR 30528) and August 31, 1984 (49 FR 34523) are withdrawn.

Robert E. Wenzel, Deputy Commissioner

of Internal Revenue.

(Filed by the Office of the Federal Register on June 26, 2001, 8:45 a.m., and published in the issue of the Federal Register for June 27, 2001, 66 F.R. 34136)

Foundations Status of Certain Organizations

Announcement 2001–76

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:

Overland Park, KS American Neuropsychiatric Association,

Detroit, MI Another Way the Fund for Progress,

Wichita, KS Association for a Free Burma,

Fairbanks, AK Avonda Land, Inc., St. Louis, MO Bethany Free Methodist Church-District

40 School Historical Preservation Society, Inc., Bennington, KS Beyond Bounds, Inc., Kansas City, MO Biblical Archeology Educational

Services, Inc., Lincoln, NE Bismarck-Mandan Interfaith Hospitality

Network, Bismarck, ND Boomerang Kids, Inc., Kirksville, MO Boonslick Area Citizens Advisory Board,

Columbia, MO Box Butte County Family Focus

Coalition, Inc., Alliance, NE Boys and Girls Club of Standing Rock,

Fort Yates, ND Brown Hotel, Inc., Neodesha, KS Brown Institute Association of Topeka,

Topeka, KS BSDC Foundation, Inc., Beatrice, NE Call to Commitment, Branson, MO Capital City Men of Integrity,

Jefferson City, MO Care of Poor People, Inc., Kansas City,

MO City Sprouts, Inc., Omaha, NE Civil War Round Table of Wilmington

Delaware, Inc., Wilmington, DE Concerned Citizens for Topeka, Inc.,

Topeka, KS Crawford County Domestic Violence

Coalition, Steelville, MO Crete Athletic Booster Club, Inc.,

Crete, NE Crown, Inc., Fulton, MO Dakota Flyers, Inc., Fargo, ND Derby Historical Society, Derby, KS Divine Resurrection Ministries, Inc.,

Oakland, CA Dolan Residential Care Centers, Inc.,

Chesterfield, MO Douglas County Fire-Rescue

Departments, Inc., Boys Town, NE Eagle Feather Indian Center, Inc.,

2001–29 I.R.B. 67 July 16, 2001

En Gedi Ministries, Inc., Branson, MO Eye Laser Center, Springfield, MO Fargo-Moorehead Express, Inc.,

Saint Paul, MN Farm & Ranch Educational Exchange,

Kids Can Foundation, Inc., Blair, NE Kids First, Inc., Independence, MO Kidspace Childrens Museum, Inc.,

Partners in Progress, Portland, ND Pet Adoption & Welfare Society, Inc.,

Branson, MO Peter Erickson Ministries, Inc.,

Fargo, ND Pi Bear Childrens Charities, Inc.,

Hays, KS Polk County Foundation, Inc.,

Morrill, NE First Place Racing Ministries Foundation,

Springfield, MO Kinder Town, Inc., Waverly, KS La Roca Boxing Club of Leavenworth,

Leavenworth, KS Lawson Cardinal Soccer Club,

Lawson, MO Lexington Senior Center, Inc.,

Lawrence, KS Flying Circus Air and Sea Museum,

Gravois Mills, MO Fowler Hospital District, Inc.,

Osceola, NE Posi-Rx, Wichita, KS Quakes Softball, Inc., Omaha, NE Ray Menefee Amateur Boxing Club, Inc.,

Lincoln, NE Reno County Planning Council for

Fowler, KS Freedom Prison Ministries, Inc.,

Lexington, MO Liberty Area Chamber Community

Minot, ND Friends of Kagawad, St. Louis, MO Gateway Moo Do Kwan Association,

Foundation, Inc., Liberty, MO Long Time Coming, Inc.,

Kansas City, MO Maize Youth Baseball & Softball

Association, Maize, KS Masonic Charity Fund of Wichita

Inc., St. Louis, MO Gentle Giants Equestrian Therapy,

AF&AM, Inc., Wichita, KS May Morley Elementary School Parent

Incorporation, Russell, KS Gladd, Inc., Jefferson City, MO Greater Missouri Area C.A.,

Children and Families, Inc., Hutchinson, KS Saddle Champ Therapeutic Riding

Center, Inc., Kansas City, MO Safe Harbor, Inc., Scottsbluff, NE Saline County Fair Association,

Marshall, MO Sarcoidosis Resource Center of

Delaware, Inc., Wilmington, DE Seeds for Leadership, Talmage, NE Senior Center of Carroll County,

University City, MO Greater St. Louis Community Prevention

Teacher Organization, Lincoln, NE Merry Go Round Day Care Center, Inc.,

Boonville, MO Midwest Ecological Resources

Partnership, St. Louis, MO Greater St. Louis Regional, Inc.,

Carrollton, MO S.E.T. Community Youth Center of the

St. Louis, MO Greenway Manor Resident Management

Association, Inc., Wichita, KS Grundy County R-VI Instructional Fund,

Inc., Trenton, MO Harvey Sports Boosters, Harvey, ND Heartland Dance Company, Bellevue, NE Henderson Health Care Foundation,

Foundation, Inc., Lawrence, KS Midwest Railroad Workers Scholarship

Imperial, MO Molly M. Rickel Research Library, Inc.,

Manhattan, KS Myria Lee Youth House, St. Louis, MO Native American Foundation of

Shelton, NE Sioux Empire Housing Partnership, Inc.,

Foundation, St. Louis, MO Mission Out-Reach to Siberia,

Frohna, MO Missouri Kids with Neimann-Pick C,

Kansas Business Womens Assn., Inc., Kansas City, KS Shawnee Mission East Friends of the

Arts, Inc., Prairie Village, KS Shelton Township Library Foundation,

Sioux Falls, SD Smart Motorcyclists Attend Rider

Henderson, NE Home Charitable Foundation,

Kensington, KS Idhal, Inc., Poplar Bluff, MO Igbo Union of St. Louis, Inc.,

Nebraska, Lincoln, NE Nebraska Operation Lifesaver,

Training, Inc., (S.M.A.R.T., Inc.), Topeka, KS Soft Steps, Inc., Mandan, ND Spirit Four Indian Center of Topeka, Inc.,

Topeka, KS Splitrock Rail Station, Garretson, SD St. Louis Advisory Board of Caring

Florissant, MO Improve the Educational Process, Inc.,

Lincoln, NE New Wineskins, Inc., Omaha, NE Noel Community Development Council,

Inc., Noel, MO North American Fiddlers Association NAFA, Warrenburg, MO North Dakota Olympic Dreamers, Inc.,

Topeka, KS Innovation Institute, Inc.,

Lawrence, KS John H. Hinrichs PDCA Scholarship

Fund, St. Louis, MO Johnson County Volleyball Club, Inc.,

Kansas City, KS Juda, Inc., Buffalo Gap, SD Kanarts, Incorporated, Lawrence, KS Kansas Business Education Coalition,

Williston, ND North Kansas City Kiwanis Foundation,

Communities, St. Louis, MO St. Peters Beautification Task Force, Inc.,

St. Louis, MO Stepping-Stone Ranch, Inc., Spearfish,

Wellington, KS Teton Lakota Museum Board,

Hill City, SD Topeka Model Railroaders, Incorporated,

SD Sumner Youth Services, Inc.,

Inc., Overland Park, KS Kansas City Irish Festival Organization,

Gladstone, MO Old Engine Company 8, Inc., Ottawa, KS Omicron XI Foundation,

Kansas City, MO Optimist Club of Deep River - Northview

North Carolina, Sanford, NC Over the Road Gang, Inc., Ottawa, KS Pakistan American Society of Greater

Olathe, KS Kansas International Museum, Inc.,

Topeka, KS Kansas Search & Rescue Dog

Topeka, KS Tuttle Area Development Corporation,

Tuttle, ND Veterans Foundation of America,

Columbia, MO

Association, Topeka, KS Kanza Development, Inc., Wilson, KS

Kansas City, Olathe, KS Parshall 2000, Inc., Parshall, ND Parsons Community Service Fund, Inc.,

Parsons, KS

July 16, 2001 68 2001–29 I.R.B.

Vietnam Veterans Support Foundation,

Inc., Kansas City, MO Voices of the Children Auxiliary Fund,

Wichita, KS Watertown Banquet, Watertown, SD Watertown Inline Skating Association,

Wilmington Youth Organization, Inc.,

Wilmington, DE

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 classi

fication 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.

Watertown, SD Wilco Interagency Corporation,

Fredonia, KS

2001–29 I.R.B. 69 July 16, 2001