Part IV. Items — Internal Revenue Bulletin 2001-31

Filmmakers of Color Actors of Color,

Inc., Atlanta, GA Fold, Inc., Asheville, NC Forum to Stop Family Violence in

Foundations Status of Certain Organizations

Announcement 2001–79

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:

Boys & Girls Club of Toombs Co., Inc.,

Commission, Inc., Canton, GA Chiefs Athletic Scholarship Fund, Inc.,

Vidalia, GA British & International Sailors Society,

Mt. Pleasant, SC Brothers II Residential Center,

Valdosta, GA Cabrailsong School of Vocal Arts,

Columbia, SC Callie Clark Seales Scholarship Fund,

Clayton County, Inc., Decatur, GA Fowler Middle School, Tigard, OR Genessential, Inc., Stone Mountain, GA Georgia Art Education Association, Inc.,

Sumter, SC Cape Cod Waves Girls Ice Hockey, Inc.,

Marietta, GA Give Us Hope, Inc., Norcross, GA Golden Bells of Atlanta, Norcross, GA Good Horseman Foundation,

Pine Lake, GA Gospel Sound Ministries, Florence, SC Grady Graves Annex, Inc., Atlanta, GA Greater Atlanta Family Center, Inc.,

Osterville, MA Cape Sportsmans Society, Inc.,

Columbia, SC Carolinas Volunteer Auxiliary, Inc.,

Florence, SC Carpenters for Christ International,

Fair Play, SC Casa Bonita Housing, Inc., A Non-Profit

Decatur, GA Greater Bethanyvine City Outreach

Community Service Ministry, Inc., Atlanta, GA Healthy Kids of North Carolina, Inc.,

Public Benefit Corporation, Stockton, CA Cause for Paws, Inc., Woodstock, GA Chapss, Inc., Douglasville, GA Cherokee Clean & Beautiful

Raleigh, NC Helping Youth Pursue Excellence, Inc.,

Atlanta, GA Historical Society of Forsyth County,

Inc., Cumming, GA Housing Ideas, Inc., Atlanta, GA Institute for Human Development, Inc.,

113 Calhoun Street Foundation, Inc., Charleston, SC Advanced Community Educators, Inc.,

Decatur, GA Aenon Evangelical Ministry, Trevose, PA African-American Heritage Foundation,

N. Myrtle Beach, SC Circle of Reflection Enterprises, Inc.,

Atlanta, GA Community Interactions, Inc.,

Metuchen, NJ Community Service Group Foundation,

Detroit, MI International Hope Foundation,

Inc., Stone Mountain, GA African American Women

West Palm Beach, FL Invaders for Christ, Inc., Union City, GA Itawa Retreat Center, Inc., Roswell, GA Jericho Road Ministries, Longview, TX Jones County Senior Citizens, Inc.,

Gray, GA Judah Team Ministries, Inc., Smyrna, GA Justice for Children, Summerville, SC Life Signs, Inc., Pelion, SC Listen Up-A Drug Prevention and

Education Company, College Park, GA Live, Inc., Atlanta, GA Live & Learn Counseling Center, Inc.,

Empowerment, Inc., Riviera Beach, FL American Defense Coalition,

James Island, SC Cross Cultural Institute of America, Inc.,

Spartansburg, SC CSRA Breastfeeding Coalition,

Mt. Pleasant, SC American Dream Career Museum

Company, Mountaintop, PA American Patriotic Charities, Inc.,

Clearwater, SC CSRA Share and Care Foundation, Inc.,

Augusta, GA Atlanta Technical Assistant Organization,

Washington, GA Dekalb M.R. Homes II, Inc.,

Atlanta, GA Disadvantaged Childrens Education

Inc., Atlanta, GA Autism Society of North Carolina, Inc.,

Fund, Inc., Greensboro, GA Eastern Orangeburg County Enterprise

Raleigh, NC Bankhead Courts RMC, Inc.,

Decatur, GA Love in Action Ministries, Inc.,

Atlanta, GA Lower Sampson Development Corp.,

Willard, NC Mazzei Foundation, Inc., Tulsa, OK Metro Outreach Project, Inc., Atlanta, GA Midlands Foundation for Scholastic

Atlanta, GA Barefoot Childrens Society, Inc.,

High Point, NC Barnwell County Hospital Foundation,

Community, Holly Hill, SC Education Zone Network, Detroit, MI Ethnographic and Environmental Science

Institute, Berkeley, CA Family Assistance Management Service,

Inc., Williamston, SC

Barnwell, SC BBAM Community and Economic

Development Corporation, Tupelo, MS Believers Outreach Ministries, Inc.,

Inc., Charleston, SC Family Health Institute, Lanham, MD Family Life Education Center, Inc., An

Alternative to Child Abuse & Negl., Cedartown, GA Feline Refuge, Mt. Pleasant, SC Fertile Ground, Inc., Atlanta, GA

Success, Columbia, SC Midlands Wellness and Recreation

Institute, Swansea, SC Mike Muth Basketball Scholarship Fund,

Los Alamitos, CA Blackburn Elementary School Parent

Teacher Organization, Newton, NC

2001–31 I.R.B. 97 July 30, 2001

Miss-Lou Mental Health Association,

Rock County Family Coordinating

Natchez, MS Mississippi Housing & Community

Services, Inc., Jackson, MS Mt. Olive Housing, Inc., Myrtle Beach, SC Naresh C. Jain Foundation, Buena Park, CA Nathaniel House Personal Care Home,

Council, Luverne, MN Save Our Swamp, Inc., Conway, SC S.C. Center for the Book,

Columbia, SC Shandon Baptist Church Foundation,

Atlanta, GA Nevada Testing Institute, Inc.,

North Las Vegas, NV New Atlanta Early Learning Center, Inc.,

Columbia, SC Share International, Inc., Atlanta, GA Somali Community Services of Seattle,

Seattle, WA South Carolina Affiliate of the American

Geriatric Society, Rock Hill, SC South Carolina Amateur Sports, Inc.,

Atlanta, GA New Dance Company of San Joaquin

Columbia, SC Southern Hispanic Resource Center, Inc.,

Valley, Stockton, CA New Directions Development

Corporation, Inc., Atlanta, GA New Tyler Child Enrichment Center,

Jonesboro, GA Southwest Atlanta Community

Incorporated, Memphis, TN New York Retirees Association of

Georgia, Inc., Decatur, GA North Carolina Indian Community

Development Corporation, Raleigh, NC North Carolina Peace Corps Association,

Durham, NC Onesimus Foundation, Inc., Atlanta, GA Operation Dignity, Inc., Decatur, GA Options for Living-East One, Inc.,

Partnership, Inc., Atlanta, GA St. Benedicts Society, Inc., Atlanta, GA Star of Hope, Inc., New Orleans, LA Stars of Heaven, Inc., Ellenwood, GA Sumter Bluegrass Series, Inc.,

Reidsville, GA Tenn-Vest, Incorporated, Memphis, TN Tiger Band Booster Club, Smithville, TX Tri-Community Collaborative, Inc.,

Manning, SC Systas 4 Systas, Inc., East Orange, NJ Tattnall Band Boosters, Inc.,

Albany, GA Options for Living-East Two, Inc.,

Albany, GA Pain Foundation, Kansas City, MO Palmetto Baseball League, Inc.,

Columbia, SC Palmetto Girls Soccer Association,

Atlanta, GA Troup Shelter for Abused & Neglected

Columbia, SC Partners Advancing the Community, Inc.,

Hogansville, GA Peaceworks, Charleston, SC Peachstate Football Officials Association,

Children, LaGrange, KY Urban Youth Enrichment Concepts, Inc.,

Atlanta, GA Village Museum, McClellanville, SC Waccamaw High School Athletic Booster

Mt. Pleasant, SC Washington County Golden Hawks

Club, Inc., Pawleys Island, SC Wando High School Band Boosters,

Atlanta, GA Progressive Columbia, Inc.,

Atlanta, GA Project Adopt, Inc., Stone Mountain, GA Rabun County Real Life Crusade, Inc.,

Athletic Association, Inc., Sandersville, GA Wee-Love, Inc., Ladson, SC William Henry Waldon Jr., Outreach

Ministry, Inc., Atlanta, GA Wings of Love, Atlanta, GA Word of Truth Community Housing

Clayton, GA Raduium Springs Foundation, Inc.,

Association, Detroit, MI

Albany, GA Recovery Center Foundation,

Hilton Head Island, SC Reidville Historical Society,

Reidville, SC Reins of Life Academy, Inc.,

ing 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.

New Backup Withholding Rate for Amounts Paid After August 6, 2001

Announcement 2001–80

Purpose

This announcement is to advise payers about a reduction in the backup withholding rate authorized by section 3406(a)(1) of the Internal Revenue Code. Section 101(c)(10) of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) reduced the rate for backup withholding on reportable payments.

New Backup Withholding Rate

Effective for amounts paid after August 6, 2001, payers should backup withhold at a reduced rate of 30.5%.

For amounts paid after December 31, 2001, the backup withholding rate will be further reduced to 30%.

New Rate Not Reflected in 2000 Products

The backup withholding rate shown in the December 2000 revision of the following products is incorrect for amounts paid after August 6, 2001.

Tax Forms.

Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Instructions for Form W-8BEN
Instructions for Form W-8ECI
Instructions for Form W-8EXP
Instructions for Form W-8IMY
Form W-9, Request for Taxpayer Identification Number and Certification
Instructions for the Requester of Form W-9

The Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY, and the separate instructions for Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY will be revised in August 2001 to reflect the new rates.

Springfield, GA Renewed Life, Inc., Blythewood, SC Residents Working for Georgia, Inc.,

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 rul

Macon, GA Rippavilla, Inc., Columbia, TN

July 30, 2001 98 2001–31 I.R.B.

Form W-9 and the Instructions for the Requester of Form W-9 will be revised in December 2001 to reflect the new backup withholding rate for amounts paid after December 31, 2001.

Technical publications.

Publication 17, Your Federal Income Tax
Publication 225, Farmer’s Tax Guide
Publication 505, Tax Withholding and Estimated Tax
Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Cor- porations
Publication 542, Corporations
Publication 550, Investment Income and Expenses
Publication 583, Starting a Business and Keeping Records
Publication 1212, List of Original Issue Discount Instruments

The 2001 version of these publications will show the new backup withholding rate for amounts paid after December 31, 2001.

New Rate Not Reflected in 2001 Products

The backup withholding rate shown in the 2001 version of the following products is incorrect for amounts paid after August 6, 2001.

Form W-2G, Certain Gambling Winnings
Instructions for Form 1042-S
Form 1099-DIV, Dividends and Distri- butions
Form 1099-G, Certain Government and Qualified State Tuition Program Payments
Form 1099-INT, Interest Income
Form 1099-OID, Original Issue Dis- count
Form 1099-MISC, Miscellaneous In- come
Form 1099-PATR, Taxable Distribu- tions Received From Cooperatives
Instructions for Forms 1099, 1098, 5498, and W-2G

The 2002 version of these forms and instructions will show the new backup withholding rate for amounts paid after December 31, 2001.

2001–31 I.R.B. 99 July 30, 2001