Part IV. Items of General Interest

Friends of Petoskey Public Library,

Petoskey, MI Friends of the Library for the Blind and

Physical Handicap of the State of DE, Inc., Dover, DE G A N G-Girls of the Ann Norton

Foundations Status of Certain Organizations

Announcement 2001–123

The following organizations have failed to establish or have been unable to maintain their status as public charities or 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:

Bernard and Sonya Singer Non Profit

Corporation, Englewood, CO Bridgewater Bears Hockey Club, Inc.,

Corporation, Jacksonville, AL Chippewa County Foster and Adoptive

Parents Association, Sault Ste Marie, MI Clams-Computer Literate Advocates for

Multiple Sclerosis, Bainbridge Island, WA Collaborative Research for Endangered

Wildlife, Inc., Burlingame, CA Color Box Foundation, New York, NY Communities United Together,

Foundation, Inc., Latham, NY Himalayan Instructional Ministries,

Madras, OR House of Angels, Inc.,

Budd Lake, NJ Broadway Institute of Massage

Therapy, Inc., Hollywood, FL Burnt Hills Hockey Association, Inc.,

Burnt Hills, NY Center for Research on Innovation &

New Orleans, LA Great Lakes Non-Profit Housing

Gardens, Palm Beach, FL Great Expectations Foundation, Inc.,

Society, Santa Barbara, CA Central Arkansas School-To-Work

Council, North Little Rock, AR Central Kitsap Medic One Foundation,

Corporation, Marquette, MI Greater Mid-South Junior Chamber of

Commerce Foundation, Inc. Memphis, TN Greenspace Bucks County, Inc.,

Morrisville, PA Hall County Homeless Resource

Silverdale, WA Century One Foundation, Inc.,

Pasadena, CA Chattanooga Lafayette Emmaus

Community, Inc., Rossville, GA Child Abuse Awareness, Inc.,

Batesville, AR Child Search, Moore, OK Children’s Developmental Services, Inc.,

Coalition, Inc., Gainesville, GA Hammerheads Theatre, Incorporated,

New York, NY Helping Ministry Neighborhood

Riverdale, NY Chimney Peak Development

Development Corporation, Hayti, MO Hemangioma and Vascular Birthmarks

Issues, Inc., Naples, FL Institute of World Traditional Medicine,

4 As-Hope Psychosocial After Care Family Services, Inc., Dearborn, MI African American Achievers Youth

Los Altos, CA Institute for Global Environmental

Corps, Inc., Gary, IN African Anti-Poachins Foundation,

Silver Spring, MD How to Get an A in Life, Inc.,

Brunswick, ME African Arts Foundation,

LaPlace, LA Community for Progress Association,

Santa Monica, CA International Cultural & Educational

Beverly Hills, CA Always in Season, Inc.,

Myakka City, FL American Friends of Ezer Lachim, Inc.,

Kansas City, KS Community Justice Outreach, Inc.,

Miami, FL Cornerstone Community Devlopment

Exchange Foundation, Inc., Falls Church, VA Ipswich Equine Rescue Corp.,

Monsey, NY American Friends of Qatzrin, Inc.,

Corporation, Inc., Dallas, TX Delta County Cancer Alliance, Inc.,

New York, NY American History Studies,

Ipswich, MA Jimmy’s Heart Foundation, Kihei, HI Kansas City Area Historic Trails

Association, Shawnee Mission, KS Kings Kids Learning Center, Inc.,

Houston, TX Lady Monarchs of New Jersey, Inc.,

Katy, TX American Pushington University,

Pomona, CA American Sculpture Association,

Escanaba, MI DeVaughn Corporation, Balitmore, MD East County Youth Soccer Association

University, MS Lancaster County Historical Society &

Glenmoore, PA ARC Foundation of Kentucky, Inc.,

Inc., Vancouver, WA El Shaddai, Springfield, MO Exercise Tiger Memorial Association,

Inc., New Bedford, MA Families for Autism Intervention and

Bayonne, NJ Lafayette County Literacy Council,

Frankfort, KY Art Spirit, Inc., Sea Cliff, NY B A S U, San Jose, CA Belvidere Main Street Center,

McAllen, McAllen, TX Forgotten Treasures, Inc., Denver, CO

Resources, La Mesa, CA Family Works, Inc., Oceanside, CA Filipino-American Tennis Club of

Museum, Whitestone, VA Legacy Ministries, Inc., California, MO Lighthouse - Reach Ministries,

Belvidere, IL

Incorporated, Plainview, TX

2001–52 I.R.B 629 December 26, 2001

Little Peoples Day Care,

Philadelphia, PA Long Island Seaport and Ecocenter, Inc.,

Phillip Ates Broadcast Group, Inc.,

Maywood, IL Phoenix Heros Endowment Fund,

Scottsdale, AZ Pieces of a Dream, Inc., St. Louis, MO Play Source International, Inc.,

Lousiville, KY Poimens Family Care, Manteca, CA Prospect Hill Neighborhood Community

Port Jefferson, NY Longfellow Area Neighborhood

Association, Inc., Roslindale, MA Majestic Harmony, Inc., Bronx, NY Malemute Football Booster Club,

Fairbanks, AK Maui Military Museum, Inc.,

Makawao, HI Medford High Alumni Association,

Medford, OK Miami Valley Fandom for Literacy,

Council, Omaha, NE Rabbit Rescue, Inc., Hollywood, FL Railway Memorial Project,

Santa Barbara, CA Rim Civic Orchestra, Incorporated,

Columbia, MT Restore Hope Relief International,

Dayton, OH Mountain Meadow PTA 5 9 15,

Buckley, WA MSL Barristers, Inc., Andover, MA Mutual Assisted Senior Housing, Inc.,

Payson, AZ Rivers of Healing Ministries,

Philadelphia, PA Rotary Club of Winters Community

New York, NY National Decubitus Foundation,

Aurora, CO National Large Cell Braille Foundation,

Foundation, Winters, CA Sacramento 21 Community Partnership,

Sacramento, CA Safari Missions International,

Incorporated, Orlando, FL Nelson A. Rockefeller Foundation for

Public Service, Bellevue, WA New Concept Education and Research,

Beverly Hills, CA Salinas Boxing Club, Inc., Salinas, CA San Francisco Clidrens Museum,

San Francisco, CA S E W Sewing Education Workstudy

Inc., San Jose, CA New Day Foundation, Inc.,

Broken Arrow, OK New Hope Home for Boys, Inc.,

Foundation, El Cerrito, CA SGPHS Chey-Anne Booster Club,

Memphis, TN New London Partners in Education,

Grand Prairie, TX Southwest Section of the Air & Waste

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.

Additional Disaster Relief in Connection With the September 11 Terrorist Attack for Taxpayers With Interests in Passthrough Entities

Announcement 2001–124

This announces additional relief in connection with the September 11, 2001, terrorist attack for partners, shareholders, and beneficiaries of passthrough entities that are affected taxpayers as defined in Notice 2001–61 (2001–40 I.R.B. 305) (October 1, 2001). This announcement modifies and expands the relief granted by Announcement 2001–117 (2001–49 I.R.B. 567). Under section 301.7508A– 1(d)(1)(vii) of the Procedure and Administration Regulations, the IRS may determine whether any person is affected by a Presidentially declared disaster. The IRS has determined that a taxpayer that is a partner, shareholder, or beneficiary of a taxpayer affected by the September 11, 2001, terrorist attack, is also an affected taxpayer. Accordingly, partners, shareholders, and beneficiaries of an affected taxpayer are eligible for all the relief granted by Notice 2001–61 and Notice 2001–68 (2001–47 I.R.B. 504). Thus, for example, a partner that is an individual income taxpayer with an extended due date of October 15, 2001, for the 2000 return will have until February 12, 2002, to file the return.

If a partner, shareholder, or beneficiary of an affected taxpayer qualifies for relief under this notice because an original due date fell within the specified period, and

New London, OH New Vision Community Church, Inc.,

Valdosta, GA New Vision House, Inc., Valdosta, GA Newbury Education Foundation,

Cleveland, OH North East School Scholarship Fund,

Inc., North East, PA North Emergency Planning Committee,

Management Association, Arlington, TX Teen Pregnancy Outreach Development

Center Shelter, Inc., Whitesburg, GA Theatre Asylum, Ltd., Brooklyn, NY Tiger Foundation, Newtown Square, PA Time Dollars Madison, Madison, IN Tonga Peoples Development Society,

Salt Lake City, UT Uncle Kens Kitchen, Inc.,

Pearland, TX Northwest Sarcoma Memorial

East Setauket, NY Urban Black Music Project,

Foundation, Seattle, WA Oakfield Historical Society,

Oakfield, ME Operation Role Models of America, Inc.,

Incorporated, New York, NY Wawasee Area Swim Team, Inc.,

North Webster, IN Web Cinema Group, New York, NY West High School Alumni Association,

New York, NY Owerri Cultural Association,

Beverly Hills, CA Pakistan American Cultural Society, Inc.,

Denver, CO West Texas Expo Center, Inc.,

Midland, TX Wichterich Ministries, Slidell, LA Women of Georgia for Peace and Life,

Tenafly, NJ Peggy Thorns Evangelistic Association,

Inc., Chevy Chase, MD Youth Guidance, Plattsmouth, NE

Charlotte, NC Perry County Medical Association

Alliance, Inc., Hazard, KY

December 26, 2001 630 2001–52 I.R.B.

This announcement was drafted by the Office of Associate Chief Counsel, Procedure and Administration (Administrative Provisions and Judicial Practice Division). For further information regarding this notice, you may call (202) 622–4940 (not a toll-free call).

such partner, shareholder, or beneficiary has already obtained an extension of time to file, the IRS will supplement such extension with the relief granted by Notice 2001–61 and/or Notice 2001–68. Thus, for example, a corporate partner with an original due date during the specified period that has obtained the automatic six-month extension of time to file will be granted a six-month extension

of time to pay and an additional 120 day postponement of time to file and time to pay.

Taxpayers that qualify for relief under this announcement should mark “September 11, 2001, Terrorist Attacks Passthrough Entity” in red ink on the top of their returns or other documents filed with the IRS.

2001–52 I.R.B 631 December 26, 2001