Part IV. Items of General Interest

American Literacy Network, Inc.,

Sacramento, CA Bikeways Maui, Inc., Hana, HI Blue Skunk Society, Inc., Mankato, MN Bridges of DC, Inc., Washington, DC Broken Tree One Room Cosmos School

Frequent Flyer Miles Attributable to Business or Official Travel

Announcement 2002–18

Most major airlines offer frequent flyer programs under which passengers accumulate miles for each flight. Individuals may also earn frequent flyer miles or other promotional benefits, for example, through rental cars or hotels. These promotional benefits may generally be exchanged for upgraded seating, free travel, discounted travel, travel-related services, or other services or benefits.

Questions have been raised concerning the taxability of frequent flyer miles or other promotional items that are received as the result of business travel and used for personal purposes. There are numerous technical and administrative issues relating to these benefits on which no official guidance has been provided, including issues relating to the timing and valuation of income inclusions and the basis for identifying personal use benefits attributable to business (or official) expenditures versus those attributable to personal expenditures. Because of these unresolved issues, the IRS has not pursued a tax enforcement program with respect to promotional benefits such as frequent flyer miles.

Consistent with prior practice, the IRS will not assert that any taxpayer has understated his federal tax liability by reason of the receipt or personal use of frequent flyer miles or other in-kind promotional benefits attributable to the taxpayer’s business or official travel. Any future guidance on the taxability of these benefits will be applied prospectively.

This relief does not apply to travel or other promotional benefits that are converted to cash, to compensation that is paid in the form of travel or other promotional benefits, or in other circumstances where these benefits are used for tax avoidance purposes.

For information regarding this announcement, call (202) 622–4606 (not a toll-free number). Alternatively, taxpayers may transmit comments electronically via the following e-mail address:

Notice.Comments@irscounsel.treas.gov . Please include “Announcement 2002–18” in the subject line of any electronic communications.

Foundations Status of Certain Organizations

Announcement 2002–25

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:

Ruckersville, VA

Tarrytown, NY American Methadone Treatment

Association, New York, NY American Micro Institute, Inc.,

West Terre Haute, IN American Museum of Entrepreneurs,

Inc., West Palm Beach, FL Angel Land Child Care & Parent

Centers, Detroit, MI Animals Museum, Venice, CA Anne Walker Scholarship Fund,

New York, NY Arlington Development Corporation,

Akron, OH Art Spirit, Inc., New York, NY Assisted Reproduction Foundation, Inc.,

Bedford, MA Awareness Plus, Sherman Oaks, CA Barbara Chasan Center for Creative

Approaches to Social Change, Ames, IA Berkeley Community Homes,

Oakland, CA Bernard E. Shultz Foundation, Inc.,

Silver Spring, MD BFI Human Services Foundation, Inc.,

100 Black Men of Central Florida, Inc., Daytona Beach, FL AADEM, Inc., McAllen, TX Action for Affordable Housing,

Greenwood Village, CO African Americans Taking Action AIDS

Council, Inc., Brooklyn, NY Cal Community Housing, Oakland, CA California Association of American

House Research Initiative, Inc., Kintnersville, PA Building Blocks Non-Profit Housing

Corporation, Royal Oak, MI Bushwick United Community Service

Council, Inc., Waterloo, IA Alternatives Living, Inc.,

New Orleans, LA AM Envirotraining, Inc.,

San Antonio, TX American-Arab Media Foundation, Inc.,

Physicians & Surgeons Educational, Torrance, CA California Street Corporation,

Needham, MA Californians Against Fraud,

Wellesley, MA American Committee for the David

Shapell College of Jewish Studies, Brooklyn, NY American Echo Chinese Institute,

San Francisco, CA Carolyn Brown Reading Academy,

Bellevue, WA Cedarmore Corporation, Freeport, NY Center for National & International

Walnut, CA American Foundation for the

Development of Nicaragua, Inc., Miami, FL American Leadership Foundation,

Community Management, Wilberforce, OH Center on Deafness Inland Empire, Inc.,

Los Angeles, CA

March 11, 2002 621 2002–10 I.R.B.

Mel Farr Scholarship Foundation,

Charleston Community and Family

Development Corporation, Charleston, WV Chicago Pet Museum, Chicago, IL Children of the Son, Cotopaxi, CO Christ, Inc., Rockford, IL Christian Research and Resource Center,

Franklin-Southampton Literacy Council,

Franklin, VA Friends of White Park Trust,

Stone Mountain, GA Gillis Benevolent Tr, Waycross, GA Grant Elementary PTA 10-9-95,

Concord, NH Full Armor Ministries, Inc., Eveleth, MN Georgia Somali Community, Inc.,

Oak Park, MI Mid-Michigan Cooperating Educational

Fund, East Lansing, MI Model-As, Inc., Palm Beach, FL Mother of the Year, Dallas, TX Multidimensional Lifespan Institute,

Raleigh, NC Citizens Against Domestic Violence,

Providence, RI Muslim Youth & Young Adult

Organization, Inc., Omaha, NE Mustard Seed Korean Community

Service Center, Inc., Palisades Park, NJ MWP Funds, Farmington Hills, MI NA Keiki Hoa Hanau, Mililani, HI National Center for the Performing Arts,

Inc., New York, NY Clarkston Community Museum

Foundation, Inc., Clarkston, MI Coalition for a Healthy and Responsible

Georgia, Smyrna, GA Community Coalition to Restructure P S

Tacoma, WA Greccio-Mountain Knolls Housing, Inc.,

Colorado Springs, CO Green Mountain Coffee Roasters

Foundation, Waterbury, VT Happy Organization, New York, NY Health Care Education Institute, Inc.,

Compton, CA National Charitable Partners, Inc.,

76, Inc., Brooklyn, NY Community Youth Services,

Jackson, MS Concerned Citizens Commission on

Columbia, MD Helping Hands of Cleveland, Inc.,

Cleveland, OH Hill Top Personal Care Home, Inc.,

Washington, DC National Issues Forum Institute,

Pornography and Obscenity, Hesperia, CA Contemporary Art for America,

New York, NY Creative Decisions Foundation,

Decatur, GA Holley Martlew Archaeological

Dayton, OH National Network for Women in Prison,

San Francisco, CA Neighbors United, Inc., River Beach, FL New Life Transformation Christian

Development, Inc., Cincinnati, OH New Visions Social & Clinical Services,

Pittsburgh, PA Cutler-Orosi Seniors, Cutler, PA Desai Charitable Foundation, Inc.,

Foundation, Philadelphia, Pa Hosanna in the Highest, Inc.,

Charleston, SC Ighodaro Foundation, Bern, Switzerland Imagination Foundation, Mill Valley, CA Institute for Community Development

Wayne, NJ Development Partners for Eastern

Homes, Los Angeles, CA New St. Paul Community Outreach

Inc., Milwaukee, WI Newport Municipal Charitable

Europe, Inc., Quincy, MA Diamond Community Development

and Transition, Inc., McPherson, KS J. Shammah International Foundation,

San Jose, CA Jewish Registry, Inc., Riverdale, NY John J. Wagner Ministries, Inc.,

Group, Portage, MI Discover Education Corporation,

Improvement Fund, Inc., Newport, RI Normanstone Foundation,

Washington, DC Nosotros Political Leadership and

Missouri City, TX Operation Outreach, Detroit, MI Operation Shield, Inc., Fords, NJ Orange County Deaf Equal Access

Tulsa, OK Disowned Children of America

Foundation, Union City, GA DMH-Ohio, Inc., San Diego, CA Don’s Big Picture Ministries, Inc.,

South Chicago Heights, IL Education for Alternative Economics,

Cooper City, FL Kan Research Institute, Corrales, NM Kathedral Community Development,

Inc., Tampa, FL Kiddy’s Little Den, Lake Charles, LA Kingfisher Flat Foundation,

Santa Cruz, CA La Mesita Foundation, Inc., Meza, AZ Lasco Foundation, Inc., Tacoma, WA Leadership Paradigms, Inc.,

Educational Institute, Salt Lake City, UT Ocular HIV Study Group, Inc.,

New York, NY Old Dominion Telecine Productions,

Inc., Arlington, VA One Billion in One, Inc.,

Philadelphia, PA Eisenhower Durr Ministries, Inc.,

Magee, MS Epsilon Education Foundation,

Washington, DC Ethnographic and Environmental Science

Rochester Hills, MI Legal Services for the Elderly, Inc.,

New York, NY Life Skills Learning Center of

Institute, Berkeley, CA Experience G.R.A.C.E. Foundation,

Woodland, Inc., Woodland, CA Lone Peak Institute, Orem, UT Louis Lotstein Library Fund, Inc.,

Foundation, Inc., Los Angeles, CA Our Happy Homes, Inc., Houston, TX Panhandle Land Conservancy, Inc.,

Cornwall, NY Parsons Community Service Fund, Inc.,

Plymouth, MN Family Options Resource Center,

Laguna Beach, CA Family Restoration Centers,

Parsons, KS Phi Chapter of Tau Kappa Epsilon

Los Angeles, CA Film Source, Inc., Bethesda, MD Fort Rucker Community Foundation,

Stamford, CT Louisville Association of Music

Performers, Inc., Louisville, KY Love Outreach Training Center,

Incorporated, Morris, IL McCrary Economic Development, Inc.,

Educational Foundation, Inc., Columbus, NE Phifer Adolescent Treatment Center,

San Leandro, CA

Fort Rucker, AL Fowler Middle School, Tigard, OR Franklin H E L P Center, Inc.,

Belle Glade, FL

Hawthorne, FL

2002–10 I.R.B. 622 March 11, 2002

Welcome Home Ministries, Inc.,

Phoenix Housing Corporation,

St. Paul Economic Development, Inc.,

Washington, DC Piedmont Housing Solutions

Corporation, York, SC Presland, Inc., Grass Valley, CA Quality AFC Home, Inc.,

Riviera Beach, FL Stand By Me, Inc., Waterbury, CT Statistical Patient Input, Inc.,

Jacksonville, FL West 49th, Inc., Rumley, MI West Bend Clinic Foundation, Inc.,

West Bend, WI Western Massachusetts Veterans of

Color, Inc., Springfield, MA Westside Track Club, Inc.,

Pontiac, MI RAQC Clean Air Fund, Denver, CO Reach One Teach One of America,

Norfolk, CT Stephanie Silverman Dance Fund,

New York, NY Student Scientific Discovery Foundation,

Chicago, IL SVC Excel Housing Development Fund

Louisville, KY White Castle Economic Development

Tuskegee, AL Reaching Out Ministries, Inc.,

Gloucester, MA World Orthopedic Research and

Fayetteville, NC Recovery King Sanctuary of God,

Corporation, White Castle, LA Wilson Family Ballfield Foundation,

Philadelphia, PA Restore to Hope, Bloomington, CA Robert Thomas Affordable Housing

Corp., New York, NY Synergy Works, Inc., Stone Ridge, NY Talent Alliance Charitable Foundation,

Morristown, NJ Tallahassee Area FPA, Inc.,

Development Foundation, Scottsdale, AZ Youth Empowerment Services,

Corporation, Lorain, OH Rose Park Community Council,

Salt Lake City, UT Rotary Club of Winters Community

Los Angeles, CA

Foundation, Winters, CA San Francisco Episcopal High School,

Inc., San Francisco, CA Science and Spirit Resources, Inc.,

Geneva, IL Seed the World, Inc., Grand Rapids, MI Sheltering A Nation II, Inc., Austin, TX Sheridan Place 1 Tenant Council,

Tallahassee, FL Tau Delta Phi Scholarship Fund, Inc.,

Northfield, IL Teens in Touch, Clarksville, TN Tender Care Guest Home, Perris, CA Three Parks Foundation, Seattle, WA Trade Policy Institute, Burke, VA Tri-County GLAD, Los Angeles, CA Unilife Mission, Los Angeles, CA United Men of Hollandale,

Hollandale, MS United States Wittenberg Foundation,

Edina, MN Urban Development & Technology

Detroit, MI Sierra Community Access Television,

Inc., Placerville, CA Signature Ministries, Inc., Dallas, TX Sola Scripta Project, La Quinta, CA Southern California BIA Educational

Springfield, MO

Center, Chicago, IL Vietvets Family Project, Mill Valley, CA Visions for Human Development,

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.

Foundation, Diamond Bar, CA

Chicago, IL Walnut Street Music Festival,

March 11, 2002 623 2002–10 I.R.B.