Part IV. Items of General Interest

Releif From Joint and Several Liability; Correction

Announcement 2002–83

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations (T.D. 9003, 2002–32 I.R.B. 294) that were published in the Federal Register on Thursday, July 18, 2002 (67 FR 47278), relating to relief from joint and several liability.

DATES: This correction is effective July 18, 2002.

FOR FURTHER INFORMATION CONTACT: Charles A. Hall (202) 6224940 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction is under section 6015 of the Internal Revenue Code.

Need for Correction

As published, the final regulations contains an error that my prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (T.D. 9003), that were the subject of FR Doc. 02–17866, is corrected as follows:

On page 47294, column 3, § 1.6015– 5(b)(3), line 10, the language “CDP hearing procedures under sections” is corrected to read “CDP hearing procedures under section”.

Cynthia E.Grigsby, Chief, Regulations Unit, Associate Chief Counsel (Income Tax & Accounting).

(Filed by the Office of the Federal Register on August 23, 2002, 8:45 a.m., and published in the issue of the Federal Register for August 26, 2002, 67 F.R. 54735)

Foundations Status of Certain Organizations

Announcement 2002–88

Santa Monica, CA Charles W. Dunn Jr., Inc., Altadena, CA

Classic Yacht Preservation, Inc., Eureka, CA Coalition of Progressive Professionals,

Cincinnati, OH Compassion Ministries, Beaverton, OR Congressional Legacies Project, Inc.,

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: Adoption Assistance Foundation, Inc.,

Falls Church, VA Cornerstone Charities Community Tr.,

Norcross, GA EOC Housing Development,

Salinas, CA Count Me In Foundation, Brooklyn, NY Creative Decisions Foundation,

Pittsburgh, PA Credit Bureau of San Joaquin County

Charitable Foundation, Stockton, CA Dean Sueltenfuss Journalism Scholarship

Trust, Boerne, TX Digital Preserve, Silver Spring, MD Dog’s Best Friend, Inc., Santa Barbara, CA Double Portion Development, Houston, TX Dr. O. H. Damron Charitable Trust,

Clinton, MO Dutta Foundation, Santa Fe, NM East Side Community Development

Corporation, Bridgeport, CT El Fortress, Long Beach, CA Encouragement Ministries, Inc.,

Methuen, MA Affordable Neighborhood Economic

Development, Inc., Jacksonville, FL American Education Institute, Big Fork, MT Aquarius International Village Water Project,

Blytheville, AR Fancap U S, Inc., Guatemala, Ciudad Focus Foundation, Inc., Leonard, MI For the Children International, Inc.,

Laredo, TX Frank Morrison Family Educational

Davis, CA Arab American Community Center,

Coldwater, MI Arc of the Keys, Inc., Tavernier, FL Artists Direct Chicago, Chicago, IL Artists Theatre Project, Inc.,

New Smyrna Beach, FL Associate, Inc., Cordova, TN Bartlesville High School Auditorium

Foundation, Lincoln, NE Free Enterprise Foundation, Inc.,

Princeton, NJ Friends of Lankershim Center for the Arts,

North Hollywood, CA Fulfilling the Lives of Children, Inc.,

Complex Foundation, Inc., Bartlesville, OK Belize Foundation, Golden, CO Berlin Airlift Foundation, Inc., Ennis, TX Beverly Hills Charitable Foundation,

San Antonio, TX Gates Avenue Youth Program Inc.,

Corporation, Tempe, AZ Gethsemane Economic & Educational

for Sports and Cultural Events, Hillcreast Heights, MD Gateway Charities an Arizona Non-profit

Beverly Hills, CA Black Ebony Loquat, Inc., Princeton, NJ Camp Bluebird of West Michigan, Inc.,

Grand Haven, MI BMKB Memorial Scholarship Fund,

Virginia Beach, VA Brighthope Alliance, Asheville, NC Castmaster Ministries, Allen, TX Center for American Studies and Culture,

Ministry, Inc., Eustis, FL Great Resolutions, Inc., Atlanta, GA Green Nicaragua, Inc., Austin, TX Green Research, Inc., Nevada City, CA Grundy County Christian Daycare

Center, Coalmont, TN Help Handicapped Veterans, Inc., St. Louis, MO House of Win, Inc., Longview, TX Housing America, Mercer Island, WA

September 23, 2002 564 2002–38 I.R.B.

Indoor Air Matters, Inc., West Hartford, VT International Buddhist Culture Television

New Jersey Council For Recovering

Pharmacists, Inc., Mahwah, NJ Newton County Trail-Path Foundation, Inc.,

Step by Step Home Care Services, Inc.,

Brooklyn, NY Strickland Ministries, Inc., Tallahassee, FL Sussex Court Residential Services, Inc.,

Atlanta, GA Tattnall County Family Connection, Inc.,

Foundation, Bellevue, WA International Community Awareness

Redevelopment Exchange (ICARE), Jackson, MS Ivers Foundation, Westport, CT Jazz as a Motivational Tool, Inc.,

Covington, GA Northern Housing Associates, Inc.,

North Providence, RI Noxid, Inc., Hollywood, CA OFC of Ortonville, Inc., Ortonville, MN Onaway House, Inc., Sallisaw, OK One B L O O D Black Latino Oasis of

Medford, MA Kentucky Youth Academy, Inc.,

Reidville, GA Tenderheart Family Child Care, Inc.,

Amery, WI Texas Sex Institute Sex Information

Ashcamp, KY King Solomon Community Development

Donors Foundation, Inc., Cambria Heights, NY Peggy Thorns Ministries, Inc., Charlotte, NC Pennsylvania Association for Continuing

and Youth Programs, Inc., Ft. Wayne, IN Kountze Educational Foundation, Inc.,

Kountze, TX Life Changing Centers, Inc., Detroit, MI Lithonia Cadets Parents Organization, Inc.,

Education, Pittsburgh, PA P H D Center, Inc., Parents Home of

Services, Inc., Queensbury, NY Positive Images Southwest Mississippi

Diversity, Jonesboro, GA Phoenix Housing and Development

Lithonia, GA Little House, Inc., Tucson, AZ Martin L. King Jr. Annual Womens

Education Council of Texas, The Woodlands, TX Theresa and Sabrina, Inc., New York, NY Top Prospects, Inc., Los Angeles, CA Tucson Velodrome Association, Tucson, AZ Utah Theatre For Youth, Salt Lake City, UT Video Gaming Certification, Charlotte, NC Volunteer Services to Animals, Encino, CA W. Seavey Joyce S J Award, Hull MA Whitney National Trust for Historical

Chicago, IL Wholistic Research and Development, Inc.,

Basketball Tournament, Inc., Washington, DC MASRAD Research and Development, Inc.,

Community Outreach, Inc., Tylertown, MS Project Education International USA/South

Africa, Fullerton, CA Purrfect Haven, Inc., Greenville, OH Raymond W. Farkas Foundation, Inc.,

Preservation, Los Angeles, CA Whiz Kidz Learning Center, Inc.,

Las Vegas, NV McGrane Self-Esteem Center, Inc.,

Villa Hills, KY Michigan Chiropractic Foundation,

Rutherfordton, NC Wonderful Days, Fort Worth, TX Zee Rides, Incorporated, Zuni, NM

Lansing, MI Michigan Citizens for Animal Welfare,

Douglaston, NY Reachout Organization, Los Angeles, CA Reilly Family Foundation, Arlington, TX Renaissance Drug & Alcohol Recovery

House, Inc., Matteson, IL RMDC Assisted Living, Inc., Helena, MT Save Our Coast-Malibu Dolphin Watch

Foundation, Malibu, CA Sing for Joy Music Ministries, Hayes, VA Singout, Woodinville, WA Sonic Children Fund, San Pedro, CA South Carolina Heart Center Foundation,

Dimondale, MI Micki Rainey Scholarship Fund, Inc.,

Martinez, CA Midland ISD Educational Foundation,

Midland, TX Missouri River Frontier Museum,

Parkville, MO Monroe City Missouri Community

Foundation, Monroe City, MO National Childrens Foundation, Center, CO National Viet Nam War Museum, Inc.,

Inc., Columbia, SC Southeastern Colorado Institute of

Natural History, La Junta, CO Southern Sports Commission, Danville, VA Stark County Urban Minority Alcoholism

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.

Mineral Wells, TX New Coalition of Africans From

South of the Sahara, New York, NY

and Drug Outreach Project, Canton, OH

2002–38 I.R.B. 565 September 23, 2002