Part IV. Items of General Interest

Becker Foundation, Albany, NY Bethel Nurturing Care Center, Inc.,

Pittsburgh, PA Circle of Light Foundation, Moosic, PA Clear Foundation, Ithaca, NY Clergy Partnership on Domestic

Changes and Clarifications to Rev. Proc. 2002–34, Revised July 2002, Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W–2G Electronically or Magnetically

Announcement 2002–76

This document contains changes and clarifications to the Rev. Proc. 2002–34, 2002–25 I.R.B. 1205, revised July 2002, Publication 1220, Specifications for Fil- ing Forms 1098, 1099, 5498 and W–2G Electronically or Magnetically.

For Form 1098–T, Tuition Payments Statement, the payer should use the Special Data Entries field in positions 663– 722 of the Payee ‘B’ Record for information reported in Boxes 2, 3, and 5 of the paper form. The electronic/magnetic specifications do not always correspond to paper Form 1098–T. When reporting electronically or magnetically, the guidelines in Publication 1220 must be followed. Box 6 on the paper form does not need to be reported if the payer is filing electronically or magnetically.

For Form 1099–Q, Qualified Tuition Program Payments (Under Section 529), in the Payee ‘B’ Record, Payment Amount Field 2, Earnings, may contain negative amounts. If a negative amount is reported, follow the reporting guidelines in the general information for Payment Amount Fields in the Payee ‘B’ Record.

For Form 5498–IRA and Coverdell ESA Contribution Information, ESA contributions and rollover amounts should be reported in Payment Amount Field B of the Payee ‘B’ Record.

In Part E, Sec. 4 .03 Extension of Time for Recipient Copies of Information Returns, has been clarified. IRS/MCC will not require a copy of a power of attorney from each filer. However, you must have a contractual agreement with the filers to submit extension requests on their behalf. This should be stated in your letter of request for recipient copy extensions. If you are requesting an extension for multiple payers and wish to submit the request electronically or magnetically, you must use the format specifications in Section 4. The

Transmitter Control Code (TCC) is not required for recipient requests.

Foundations Status of Certain Organizations

Announcement 2002–77

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:

100 Black Men of the Philadelphia Region, Inc., Philadelphia, PA Accessible Home for Disabled Americans,

Pittsburgh, PA Adopt a High Rise, Inc., Pittsburgh, PA Aging Grace Community Center, Inc.,

Branchburg, NJ Blackwood Lake Advisory Committee, Inc.,

Blackwood, NJ Bracken Cavaliers Junior Drum and Bugle

Corps, Bristol, PA Brain Injury Association of Western

Pennsylvania, Pittsburgh, PA Buffalo Eastsiders Standing Together

Community Association, Buffalo, NY Burton C. Shirley B. Cathie Family Life

Development Center, Inc., Plainfield, NJ Capital Area Convention of N.A., Inc.,

Trenton, NJ Catalan Arts Council, Inc., Buffalo, NY C A U S E-Creating Action in Urban

Settings Efficiently, Trenton, NJ Center for the Recovery of

Internationally Abducted Children, Carlisle, PA Center for Urban Law & Community

Development Advocacy at Newark, Newark, NJ Central American Outreach Program, Inc.,

Philadelphia, PA Central Jersey Community Health

Center, Inc., Somerset, NJ Central Regional Community Council, Inc.,

Forked River, NJ Centro Cultural Rosacruz Amorc

Elizabeth, Inc., Roseelle, NJ Champions for Charity, Inc., Nyack, NY Chester Dionna Habitat for Children,

Philadelphia, PA Childrens Cancer Foundation,

Philadelphia, PA Aim for Education, Cranbury, NJ American Friends of SPNI, Inc.,

Valley Stream, NY American Society of Musculoskeletal

Radiology, Philadelphia, PA Apollo Team, Inc., Morris Plains, NJ Aroostook Partners in the Arts,

Violence, Inc., Madison, NJ Cocalico Midget Football Association,

Presque Isle, ME Asca, Inc., Ithaca, NY Athletics for Juvenile Development, Inc.,

Princeton, NJ Atlantic Korean Association of Southern

Denver, PA Co-Mans Supported Housing, Inc.,

Penndel, PA Common Ground Charity, Inc.,

Huntingdon Valley, PA Community Baseball League, Lancaster, PA Community Oriented Firefighters for

Eminent Equality, Inc., Plainfield, NJ Community Youth Project, Windham, ME Concerned Citizens Action Program, Inc.,

New Jersey, Inc., Northfield, NJ Avivamiento Amazonico S A,

Churchville, PA Bayonne Baseball Developmental &

Syracuse, NY Concerts of Worship & Praise,

Instructional Organization, Inc., Bayonne, NJ

S. Montrose, PA

2002–35 I.R.B. 471 September 3, 2002

Liberian Refugee Relief Organization,

Concord Career & Educational

Services, Inc., Springville, NY Creativity Unlimited, Inc., Rochester, NY Cumberland County Association of School

Administrators, Inc., Bridgeton, NJ David Neuman Free Loan Foundation, Inc.,

Handicapped Riding Center at West

Orange, Inc., West Orange, NJ Harambee Community Development

Hawthorne, NJ Healthy Choices-N-City Kids, Inc.,

Corporation, Harrisburg, PA Hawthorne Education Foundation,

Monroe, NY Deaf Aids Core, Inc., Rochester, NY Delaware District Scout Unit Support

Organization, Inc., Philadelphia, PA Deleware Valley Voter Rigistration

Education Project, Philadelphia, PA Downtown Albany Restoration

Harrisburg, PA Heartsong Ministries, Inc., Albany, NY Helping Hands Mission, Inc.,

Philidelphia, PA Lifeskills Center, Glen Ridge, NJ Lin-Mid Corporation, Lincroft, NJ Livonia Community Players, Livonia, NY Lock Haven Court Corp., Barnesboro, PA Lycoming County Drug Task Force,

Williamsport, PA M & C Computer Learning, Inc.,

Philadelphia, PA Mac Farren Field Project, Inc., Ramsey, NJ Magyar Alap Hungarian Foundation, Inc.,

Malden, MA Manalapan High School Theatre Boosters

Association, Manalapan, NJ McWard Management Company, Inc.,

Program, Inc., Albany, NY Dunkirk Local Development Corporation,

Dunkirk, NY Eagles Nest Recreational &

Environmental Association, Slatedale, PA Elizabeth & Michel Sorel Charitable

Manahawkin, NJ Hnet of New Jersey, Inc., Lakewood, NJ Home Fare, Inc., Cortland, NY Home Front, Inc., Yarmouth, ME Home Residential, Inc., Mays Landing, NJ Hospice Regatta of Maine, Ellsworth, ME Hudson Valley Trust, Inc., Carmel, NY Huntingdon Valley Grange, Inc.,

Somerset, NJ Maine Community Reinvestment

Corporation, Portland, ME Malden Housing Associates, Inc.,

Organization, New York, NY ENS Cachan Foundation for Global

Management Studies, Inc., New York, NY Environmental Funding Resources, Inc.,

Huntingdon Valley, PA In-Tyme Programs, Herman, ME Indigenous Resistance Against Tribal

Extinction, Old Town, ME Information Lifeline, Sebago Lake, ME Institute for Learning Centered

Rochester, NY Family Respite, Inc., Troy, NY Fayette Civic Forum, Uniontown, PA Finger Lakes Interpretive Center, Inc.,

Madison, NJ Italian American Writers Association,

Education, Inc., Yorkshire, NY International Transitions Development, Inc.,

Johnstown, PA Men in Motion, Inc., Philadelphia, PA Men of God, Inc., Philadelphia, PA Mettowee Coalition, Inc.,

Upper Saddle River, NJ Milennium Dance Company, Inc.,

Penn Yan, NY Fire, Inc., Searsport, ME FMI Scholarship Foundation, Inc.,

Urban Development, Syracuse, NY Montgomery County Korean American

Bronx, NY Millenium Stage, Inc., New York, NY Million Man March Booster Club 3MBC

Association, Gwynedd Valley, PA Nat Education Center, Ltd., New York, NY National Association of Adoption

Branchville, NJ Fola, Inc., New York, NY Friends of Childrens Court Care,

Counselors, Inc., New York, NY National Urban Exposition USA, Inc.,

Schwenksville, PA Friends of Philipse Manor Hall, Inc.,

New York, NY Janet Perez Memorial Scholarship Fund,

Inc., Colts Neck, NJ Jazz Music Association, Inc., Boston, MA Jersey Shore Irish Festival, Inc.,

Yonkers, NY Friends of the Massachusetts National

Roseland, NJ Jobstart Learning Center, Inc.,

Hackensack, NJ John D. Mears Home, Inc.,

Newark, NJ Navy Club of Black Diamond Ship 257,

Organization, Inc., Asbury Park, NJ New Galilee Emergency Medical

Services, Inc., New Galilee, PA New Israel Community Development, Inc.,

Guard Museum, Inc., Worcester, MA Friends of the Pleasant Plains School

Minersville, PA Neighborhood Watch Response

House, Inc., Somerset, NJ Garden Square North Development

Company, Pittsburgh, PA Gods Christian Women, Inc., Yeadon, PA Golden Tomorrow, Berwick, PA Gordy Colletti Sr. Memorial Fund, Inc.,

East Aurora, NY Joseph J. Barrett Sr. Memorial All-Star

Game and Scholarship Fund, Upland, PA Just Publications, Inc., Philadelphia, PA Katie Foundation for Leukemia Research,

State College, PA Kidspeace National Centers for Kids in

Margate, NJ Keystone Kids Wrestling Club,

Princeton, NJ New Jersey Rehabilitation Association,

Westfield, NJ Grace Care Community, Inc.,

Philadelphia, PA New Jersey Community Focus,

Project, Inc., Camden, NJ New Rochelle Cares, Inc.,

Quakertown, PA Grace Congregate Housing Corporation,

Waterbury, CT Group Research Institute, Inc., Bronx, NY Grrowls-NY, Inc., Syracuse, NY G.T.Y.F.A. Lions, Inc., Sicklerville, NJ Gyre Theatre Company, Inc., Boston, MA Haddington-Cobbs Creek Community

Crisis of Pennsylvania, Inc., Orefield, PA Labrys Foundation, Hallam, PA Lansdale 125 Committee, Lansdale, PA Laser Foundation, New York, NY Lasting Inclusion for Freedom of

New York, NY Legal Assistance Program, Roselle, NJ

South Orange, NJ New Jersey Tenants Preservation

Education, Inc., Watertown, NY Latin American Coalition Corp.,

New Rochelle, NY New Vision Community Development

Corp., East Orange, NJ New York Raptors Special Hockey Club,

Development Corporation, Philadelphia, PA

Plainfield, NJ Leading Ladies Just for Teens, Inc.,

Inc., Larchmont, NY

September 3, 2002 472 2002–35 I.R.B.

Troy United Ink Corporation Troy United

Ink Newsletter, Troy, NY True Vine Restoration Network, Inc.,

New York Veterans Museum, Inc.,

Mongaup Valley, NY Northeast Neighborhood Association, Inc.,

York, PA Northern Frontier Project, Inc., Rome, NY Ogwashi-Uku Association New York,

Incorporated, Bronx, NY Original Tenerlines Reunion Committee,

Philadelphia, PA Orleans County Child Advocacy Center,

Newport, VT Panoramic Programs, Inc., Philadelphia, PA Park Hill Community Corporation,

Boston, MA Partnership for Success, Asbury Park, NJ Pennsylvania Association of Native

Research Group for Taiwanese History and

Culture, Inc., Madison, WI Riverhead Development Corp.,

Jersey, Inc., Voorhees, NJ Sergeant Kirklands Museum and

New York, NY Riverside Beautification Committee,

Camden, NJ Tu Amigo Community Center, Inc.,

Riverside, NJ Rose of Sharon Center, Ranch, and

Camden, NJ United States Volunteers, Inc., Lebanon, PA Universal Support Associates, Inc., Pottstown, PA Urban Computer Club, Philadelphia, PA Vernon Marks Learning Center, Inc.,

Philadelphia, PA Verona Park Conservancy, Inc., Verona, NJ Vietnamese Community Cultural

Center, Inc., Utica, NY Vineland Mini Wrestlers Booster

Americans, Pittsburgh, PA Pennsylvania Multi-Services, Inc.,

Foundation, Inc., Newark, NJ Rychard-Ryan Foundation, Alexandria, VA Salem 250 Anniversary Committe, Inc.,

Salem, NH Save a Cop USA, Inc., Lake Carmel, NY School 71 PTO, Buffalo, NY Second Chance Animal Shelter, Inc.,

Orono, ME Self Help for Hard of Hearing People New

Association, Vineland, NJ Volunteer Firemans Relief for the

Bronx, NY Peoples Credit Counselors, Inc.,

New York, NY Philadelphia Health Consortium, Inc.,

Historical Society, Inc., Fredericksburgh, VA Sexual Minority Youth Center of Greater

Philadelphia, PA Philadelphia Jazz Institute, Philadelphia, PA Philadelphia Physicians for Social

Philadelphia, Philadelphia, PA Sheila D. Brown Womens Center,

Philadelphia Steam Engine Co. No. 1, Pottstown, PA Wayne Central Football, Inc., Walworth, NY West Philadelphia Community Access

Center, Inc., Philadelphia, PA Windsor Historical Society, Windsor, ME Winterport Union Meeting House,

Winterport, ME Yann Chiao Fan Memorial Foundation, Inc.,

Robbinsville, NJ Young Billionaires Club, Inc., Kittery, ME YW-WNY Housing Development Fund

Responsibility, Inc., Philadelphia, PA Philly Project, Downingtown, PA Pike County Center for the Performing

Philadelphia, PA Sherbekow Scholarship Foundation, Inc.,

Arts, Inc., Milford, PA Pilgrimage Outreach, Inc., Paterson, NJ Pittsburgh Coalition Against Substance

Voorhees, NJ Somar Care, Inc., Hammonton, NJ South Buffalo Soccer Club, Ltd.,

Buffalo, NY Southern Maine Animal Shelter,

Biddeford, ME Southhampton Row Charitable Trust,

Abuse, Pittsburgh, PA Plattsburgh Babe Ruth League, Inc.,

Company, Inc., Buffalo, NY Zoroastrian Education & Research

Plattsburgh, NY Pluc, Inc., New York, NY Potsdam Youth Basketball Association,

Society, Reading, PA

Potsdam, NY Prince of Wales Alumni Association, Inc.,

New York, NY Standing Together Aiding in Recovery Inc.,

Star, Deptford, NJ Steel Renaissance, Inc., Monroeville, PA Summer Garden Conservatory, Inc.,

Kinderhook, NY Susquentia Education Foundation,

Monmouth Junction, NJ Princeton Baseball Association, Inc.,

Princeton, NJ Project Ceriba, Philadelphia, PA Puerto-Rican-Latin Association of

Reading and Berks County, Reading, PA Puffton Tenants Association, Inc.,

Harrisburg, PA Take Heart America, Inc., Pittsburgh, PA T.E.A.M.C, Inc., New York, NY Theatricks by Starlight, Inc., Deposit, NY Theodore Roethke Memorial Sculpture

Foundation, Boston, MA Thompson Street Neighborhood Crime

Springfield, MA Quirina Pineda Women and Girls

Fund, Inc., Bronx, NY Radio Alerta, Greenacres, FL Renaissance Project at Central High

Watch, Mifflinburg, PA Tora Kage Shotokan Karate Club,

Endowment Fund, Inc., San Jose, NM

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.

School, Inc., Morristown, NJ

Oreland, PA T R E A T Y Total Immersion Educational

2002–35 I.R.B. 473 September 3, 2002