Part IV. Items of General Interest

Anaheim Hills, CA Club Zion Ministries, Hanford, CA Colorado Capitol Preservation Fund,

Redesignation of Estimated Income Tax Payments

Announcement 2001–112

Many taxpayers have informed the Internal Revenue Service (IRS) that their income for the current year will be substantially less than previously expected because of economic disruptions resulting from the September 11, 2001, terrorist attacks. Some taxpayers who made estimated income tax payments now believe their tax liability for their current taxable year will be lower than the sum of the estimated tax payments they have already made. Several of these taxpayers have asked whether the IRS will permit them to redesignate their estimated income tax payments, in whole or in part, as deposits to satisfy their obligations to deposit employment and withheld income taxes.

This announcement clarifies that the IRS will permit the redesignation of estimated income tax payments as tax deposits to satisfy obligations to deposit employment taxes imposed by chapters 21, 22, and 23 of the Internal Revenue Code, and income taxes withheld under chapter 24. To make this redesignation, a taxpayer should contact the IRS through its Disaster Relief toll-free telephone number 1-866-562-5227. Taxpayers who wish to redesignate their estimated tax payments should keep in mind their estimated income tax obligations. If, as a result of the redesignation, the amount of estimated tax payments is reduced below the amount required to satisfy the taxpayer’s estimated income tax obligation, the taxpayer may be liable for additions to tax under section 6654 or 6655.

Foundations Status of Certain Organizations

Announcement 2001–113

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:

Association, Casper, WY

Catskill Mountain Wolf Center,

Athens, NY Centennial Rural Development Project,

Alpine, TX Changeology Learning Centre,

Colorado Springs, CO Cheyenne Gospel Mission,

Cheyenne, WY Children’s Rights Project, Inc.,

Baltimore, MD Childrens Village Management, Inc., An

Idaho Non Profit Corporation, Coeur Dalene, ID Christian Outreach for Pastors,

Aaron Kritz Music Foundation,

Chicago, IL Abundant Grace, Inc., Longmont, CO Aid for the Homeless and Children, Inc.,

Golden, CO Colorado Herpetological Society,

Littleton, CO Alice G Reynolds Memorial Fund,

Denver, CO Alliance for Donor Insemination

Families, Inc., Englewood, CO American Coordination Center of the

Sovereign Military Order of Malta, Inc., Coral Gables, FL American Institute of Technology,

Denver, CO Colorado Knights Templar Foundation,

Denver, CO Colorado Longball Youth Softball, Inc.,

Englewood, CO Colorado Meeting Place, Denver, CO Colorado Solar Racers, Inc.,

Littleton, CO Antonia and Vladimer Kulaev Cultural

Denver, CO Commercial Fisherman Memorial, Inc.,

Heritage Fund, Inc., Los Angeles, CA Appropriate Technology, Incorporated,

Port Washington, WI Conejos Parks Education & Heritage

Foundation, Romeo, CO Conifer Basketball Association,

Ogallala, NE Area 76 Alcoholics Anonymous,

Casper, WY Arklight Ministries, Woodland Hills, CA Arrowhead Housing Development Fund

Conifer, CO Consumer Advisory Services,

Crawford, CO Creek Court Club, Englewood, CO Crosslink International Ministries,

Snoqualmie, WA Crawford Creative Alliance,

Company, Inc., Dunkirk, NY Arvada Youth Foundation, Inc.,

Arvada, CO Bainbridge-Guilford PTO, Inc.,

Bainbridge, NY Balanced Transportation Education,

Silver Creek, CO Crossroads Lodestar, Corporation,

Denver, CO Blue Angels Cheerleaders, Denver, CO Bolder Options, Boulder, CO Branyon Workshop, Ltd,

Falcon, CO Crusades for Kids, Inc., Boise, ID Currier International Foundation, Inc.,

Pasadena, CA Dear Old Cu Fund, Inc., Littleton, CO Denver Metro Association of

Evangelicals, Thornton, CO Denver Million Man March Coalition,

Amagansett, NY Buffalo Girls Productions, Inc.,

Moscow, ID Cain Family Day Care, Inc.,

South Bay, FL Camden County Education Foundation,

Denver, CO Designing Brighter Tomorrows, Inc.,

Denver, CO Diannes Day Care & Christian Schools,

Gardena, CA DML & Associates Foundation A

Inc., Camden SC Casper World War II Commemorative

Housing Corporation, Tarzana, CA

November 13, 2001 494 2001–46 I.R.B.

Dolphin Human Research, Inc.,

Max Dream, Springfield, VT Medicine Wheel Story Tellers Institute of

Miami, FL Drug Free Events, Inc.,

Colorado Springs, CO Ebenezer Enhancement, Corp.,

Hands on Childrens Museum, Inc.,

Ridgewood, NJ Haymarket Historical Foundation,

the Arts, Douglas, WY Mel Berg Ministries, Inc.,

Westminster, CO Metropolitan Community Resource

Center, Pasadena, CA Mezzo Consortium, Inc., Boise, ID Ministry Resources International,

Augusta, GA Education Project of Maya Children in

Haymarket, VA Healing Images Artfest Association,

Colorado Springs, CO Heritage Lacrosse Club, Inc.,

Littleton, CO Higgins Diggins Lions Trust,

Guatemala, Denver, CO Erie Senior Citizens Fund, Erie, CO Esa Indah, Redlands, CA Essence of Enhancement, Inc.,

Denver, CO Everybody Wins, Federal Way, WA Facing our Childrens Urban Situation

Auburn, CA Home for the Future Hope,

Englewood, CO Morey Organization Scholarship Trust

Fund, Wildwood, NJ Moscow Parents Womens Fastpitch

Foundation, Inc., Franklin Lakes, NJ Family Empowerment Center, Inc.,

Softball Association, Moscow, ID Mountain International Exchange, Inc.,

Grand Junction, CO Family Learning Tree, Inc., Decatur, GA Family Life Foundation, Englewood, CO Feyda, Inc., Aurora, CO Film the Bible Ministries, Inc.,

Washington, DC House of Joy, Inc., Indian Springs, AL Hudsons River Project Corp,

New York, NY Hugh A Martin Memorial Scholarship

Fund, Colorado Springs, CO Human Rights Interactive Network,

Antelope, CA Idaho Dance Classic, Meridian, ID Imagination Station, Marina Del Rey, CA Imani House, Inc., Houston, TX Inkatha Foundation for the Arts,

Group, Inc., Buena Vista, CO NBC-USA Housing, Inc., Thirty,

Denver, CO Musicmedicine Institute, Chicago, IL National Association of Shooting Sports

Athletes, Colorado Springs, CO Native American Prisoners Support

Newark, OH North Metro Gang Task Force, Inc.,

Westminster, CO Nourishment Education Foundation,

Tamarac, FL Finding Hope, Incorporated,

Colorado Springs, CO Fire Safety Educators of Colorado, Inc.,

Denver, CO Firebrand Ministries, Inc., Ft. Worth, TX Foresight Affordable Housing, Inc.,

Las Vegas, NV Institute for Trauma of Colorado, Inc.,

Colorado Springs, CO Integral Health Foundation, Inc.,

Rockville, MD Irish Arts Foundation of Kentucky, Inc.,

Rockville, MD Foresight Affordable Housing

Boulder, CO Oasis World Mission, West Monroe, LA Oklahoma Investment Forum

Educational Foundation, Tulsa, OK Open Arms International, Arlington, VA Orenda, Santa Fe, NM Panini Foundation, Westerville, OH Peers, Denver, CO Pentecostal Assembly Commitment to

Service, Inc., Jackson, TN Pets are Wonderful Support for People

Ridgewood Park, Inc., Rockville, MD Foundation for Justice and Democracy in

Latin America, Washington, DC Foundation of the Florida Chapter of the

Louisville, KY Jairus, Inc., Hilo, HI Jami Breedlove Ministries, Loveland, CO Janrus, Incorporated, Harvey, LA J H Machina, Inc., Boulder, CO Jim McQueen Ministries, Inc.,

Ridgway, CO J Morris Center for Children with Special

American College of Cardiology, Tampa, FL Foxview Preservation Corporation,

Empowerment, Restoration and

Chicago, IL Friends of Hospice Fremont County,

Needs LTD, St Louis, MO Jobscomp Educational Services

Corporation, Columbia, MD K & A Sports Alliance, Inc.,

with Aids-Arc, Denver, CO Plattee County Science Education &

Canon City, CO Friends of the South Routt Library

District, Yampa, CO Front Range Dolphins Swim Club,

Research Foundation, Wheatland, WY Policemen-Firemen Killed in Action,

Cincinnati, OH Pueblo Flyers, Inc., Pueblo, CO PWA Center, Corp., Honolulu, HI Reclaiming Easter International USA,

Thornton, CO Frontier Mission Foundation,

Mount Lake Terrace, WA Frontier Pathways Scenic Byway, Inc.,

Inc., Carmen, ID Promised Land Ministries, Denver, CO Promised Land’s Development and

Redevelopment Corporation,

Westcliffe, CO Gods Way Ministry, Houston, TX Good Samaritan Childrens Mission, Inc.,

W Jordan, UT Kids One, Inc., Larkspur, CA Kuumba Project, Inc., Milwaukee, WI La Comunidad, Westminster, CO La Puente Enterprises, Inc., Alamosa, CO Larry G. Huss Scholarship Memorial,

Inc., Appleton, WI Legacy for Learning, Denver, CO Lida Project, Denver, CO Life Light Drug Free International, Inc.,

Inc., Andover, MA Righteousness & Praise Ministries, Inc.,

Sugarland, TX Grant Street Development Corporation,

Lumberton, NC Lillian Leppe & Augusto Mauro

Homestead, PA Greater Erie County Marketing Group

Community Urban Redevelopment Corp., Sandusky, OH Greater Reading Development

Sandpoint, ID Mainstreet Roswell, Inc., Roswell, NM

Memorial Foundation, Inc., New York, NY Lytton Research and Analysis,

Peyton, CO Rita Leahy Manning Charitable Trust,

Southwick, MA Robert Victor Sager & Beatrice Mintz

Sager Charitable Foundation,

Rolla, MO

Corporation, Reading, PA

2001–46 I.R.B. 495 November 13, 2001

Safe Haven Animal Sanctuary, Inc.,

Tanner Daily Memorial Scholarship

Fund, Aspen, CO Technology Transfer Solutions,

Greenwood Village, CO Thirteenth-Irving Development

Wings of Light Foundation,

Boca Raton, FL San Pedro Charity Foundation,

Houston, TX Save a Child, Incorporated,

Denver, CO Senior Resource Council, Inc.,

Lakewood, CO Win-Win Resource Network,

Evergreen, CO Womens Home Improvement,

Incorporated, Aurora, CO World Baseball Card, Corp., Neenah, WI Wyoming Buffalo Soldiers Association,

Fe Warren AFB, WY Your Life Can Change, Gary, IN Youth Pops America Foundation,

Colorado Springs, CO Shakespeare Marionette Company,

Corporation, Washington, DC Thomas Foundation, Inc., Albany, GA Tibetan Childrens Education Foundation,

Morgantown, WV Tolo Mammoth Replica Group, Inc.,

Chicago, IL Shekhina House, Boulder, CO Shining Mountains Center for

Cooperation, Durango, CO Shoshone County Substance Abuse

Grangeville, ID Tony Gaines Memorial Fund,

Denver, CO Youth Social Development Center,

Council, Inc., Wallace, ID Sillca Syndrome Reach Corporation,

Denver, CO Touch International Missions, Inc.,

Idaho Falls, ID Simone Institute for Women, Denver, CO Sisters Organizational Services,

Denteon, TX Trinidad Access to Informational

Resources, Trinidad, CO United Ethiopian Services, Inc.,

Cambridge, MA United Karate Federation of America,

Gardena, CA Soli Deo Gloria, Ltd., Eau Claire, WI Southeast Colorado Crime Stoppers,

Inc., Seattle, WA United States Council on Veterans

Lamar, CO Southside Nondenominational

Fellowship, Inc., Fort Wayne, IN Story Gleaner, Evergreen, CO Street Project, Inc., New York, NY Strykers Field Charitable Foundation,

Affairs, Inc., Las Vegas, NV Usoc Employee Hardship and Relief

Denver, CO 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.

Wichita, KS Students Hope, Inc., Denver, CO Superior Image Economic Development

Corporation, Rialto, CA Survivors of Violence, Westminster, CO

Foundation, Colorado Springs, CO Valley Voices, Inc., Modesto, CA Warriors of Light, Boulder, CO Weiser Soccer Association, Inc.,

Weiser, ID Wendell P Carnefix Memorial

Scholarship Trust, Fruitland, ID Wiconi Waste, Lakewood, CO Windows to the Future, Brighton, CO

November 13, 2001 496 2001–46 I.R.B.