Part IV. Items — Internal Revenue Bulletin 2002-45

How the quality, utility, and clarity of the information to be collected may be enhanced;

How the burden of complying with the proposed collections of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collections of information in this proposed regulation are in § 1.6011–4T(a), (d), (e), (f), and (g), and in § 301.6111– 2T(b), (e), and (f). This information is required to provide the IRS with notice of transactions that are potentially abusive. This information will be used to ensure compliance with the Federal tax laws. The collections of information are mandatory. The likely respondents and recordkeepers are individuals, business or other for-profit institutions, and small businesses or organizations.

The burden for the collection of information in § 1.6011–4T will be reflected on Form 8886, “Reportable Transaction Dis- closure Statement” . The burden for the collection of information in § 301.6111–2T is reflected on Form 8264, “Application for Registration of a Tax Shelter” .

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

The temporary regulations amend the rules in 26 CFR parts 1, 20, 25, 31, 53, 54, and 56 regarding the filing and records requirements of certain taxpayers under section 6011. The temporary regulations also amend the rules in 26 CFR part 301 regarding the registration of confidential corporate tax shelters under section 6111. The text of the temporary regulations also serves as the text of these proposed regulations.

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Notice of Public Hearing

Tax Shelter Disclosure Statements

REG–103735–00; REG–154117–02; REG–154116–02; REG–154115–02; REG–154429–02; REG–154423–02; REG–154426–02; REG–110311–98

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing.

SUMMARY: These proposed rules provide the public with additional guidance needed to comply with the disclosure rules under section 6011(a). The rules also make conforming changes to the registration requirements under section 6111(d). The proposed rules affect taxpayers participating in certain reportable transactions. On page 815 of this Bulletin, the IRS is issuing temporary regulations that modify the rules relating to the requirement that certain taxpayers file a statement with their Federal tax returns under section 6011(a) for certain transactions, including transactions involving Federal income, estate, gift, employment, and pension or exempt organizations excise taxes. The temporary regulations also make conforming changes to the rules relating to the registration of tax shelters under section 6111(d). The text of the temporary regulations also serves as the text of these proposed regulations.

DATES: Written or electronic comments and requests to speak and outlines of topics to be discussed at the public hearing scheduled for December 11, 2002, at 10 a.m., must be received by December 2, 2002.

ADDRESSES: Send submissions to: CC:ITA:RU, (REG–103735–00; REG– 154117–02; REG–154116–02; REG– 154115–02; REG–154429–02; REG– 154423–02; REG–154426–02; REG–

110311–98), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:ITA:RU (REG–103735–00; REG– 154117–02; REG–154116–02; REG– 154115–02; REG–154429–02; REG– 154423–02; REG–154426–02; REG– 110311–98), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/regs . The public hearing will be held in room 6718, Internal Revenue Building, 1111 Constitution Ave., NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Tara P. Volungis, Danielle M. Grimm, or Charlotte Chyr, 202–622–3080 (not a toll-free number); concerning submissions, Sonya Cruse, 202–622–7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collections of information contained in this notice of proposed rulemaking have been submitted to the Office of Management and Budget for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). Comments on the collections of information should be sent to the Office of Management and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, W:CAR: MP:FP:S, Washington, DC 20224. Comments on the collection of information should be received by December 23, 2002. Comments are specifically requested concerning:

Whether the proposed collections of information are necessary for proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collections of information (see below);

November 12, 2002 832 2002–45 I.R.B.

revision of § 1.6011–4T published elsewhere in this issue of the Federal Regis- ter .]

PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954

Par. 3. The authority citation for part 20 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Par. 4. Section 20.6011–4 is added to read as follows:

§ 20.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers.

[The text of this proposed section is the same as the text of § 20.6011–4T published elsewhere in this issue of the Fed- eral Register .]

PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

Par. 5. The authority citation for part 25 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Par. 6. Section 25.6011–4 is added to read as follows:

§ 25.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers.

[The text of this proposed section is the same as the text of § 25.6011–4T published elsewhere in this issue of the Fed- eral Register .]

PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

Par. 7. The authority citation for part 31 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Par. 8. Section 31.6011–4 is added to read as follows:

§ 31.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers.

[The text of proposed section is the same as the text of § 31.6011–4T published elsewhere in this issue of the Federal Regis- ter .]

The preamble to the temporary regulations explains the regulations.

Special Analyses

It has been determined that these notices of proposed rulemaking are not significant regulatory actions as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. This certification is based upon the fact that the time required to prepare or retain the disclosure or registration is not lengthy and will not have a significant impact on those small entities that are required to provide disclosure or to register. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Internal Revenue Code, these notices of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.

Comments and Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (preferably a signed original and eight (8) copies) or electronically generated comments that are submitted timely to the IRS. The IRS and Treasury request comments on the clarity of the proposed rules and how they can be made easier to understand. All comments will be available for public inspection and copying.

A public hearing has been scheduled for December 11, 2002, beginning at 10 a.m. in room 6718 of the Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing

starts. For information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this preamble.

The rules of 26 CFR 606.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit electronic or written comments and an outline of the topics to be discussed and the time to be devoted to each topic (signed original and eight (8) copies) by December 2, 2002. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing.

Drafting Information

The principal authors of these regulations are Tara P. Volungis, Danielle M. Grimm, and Charlotte Chyr, Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and Treasury Department participated in their development.

* * * * *

Proposed Amendments to the Regulations

Accordingly, 26 CFR parts 1 and 301, which were proposed to be amended at 67 FR 41362 (June 18, 2002), are proposed to be further amended and 26 CFR parts 20, 25, 31, 53, 54, and 56 are proposed to be amended as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.6011–4, as proposed to be added at 66 FR 41169 (August 7, 2001) and amended at 67 FR 41362 (June 18, 2002), is revised to read as follows:

§ 1.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers.

[The text of the revision of this proposed section is the same as the text of the

2002–45 I.R.B. 833 November 12, 2002

this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9018) modifying the rules relating to the list maintenance requirements under section 6112. The text of those temporary regulations also serves as the text of these proposed regulations.

ADDRESSES: Send submissions to: CC:ITA:RU (REG–103736–00), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 5 p.m. to: CC:ITA:RU (REG– 103736–00), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may submit electronic comments directly to the IRS Internet site at www.irs.gov/regs . The public hearing will be held in room 6718, Internal Revenue Building, 1111 Constitution Ave., NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Charlotte Chyr, Tara P. Volungis, or Danielle M. Grimm, 202– 622–3080 (not a toll-free number); concerning submissions, Sonya Cruse, 202– 622–7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

PART 53—FOUNDATION AND SIMILAR EXCISE TAXES

Par. 9. The authority citation for part 53 continues to read as follows:

Authority: 26 U.S.C. 7805. Par. 10. Section 53.6011–4 is added to read as follows:

§ 53.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers.

[The text of this proposed section is the same as the text of § 53.6011–4T published elsewhere in this issue of the Fed- eral Register .]

PART 54—PENSION EXCISE TAXES

Par. 11. The authority citation for part 54 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 12. Section 54.6011–4 is added to read as follows:

§ 54.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers.

[The text of this proposed section is the same as the text of § 54.6011–4T published elsewhere in this issue of the Fed- eral Register .]

PART 56—PUBLIC CHARITY EXCISE TAXES

Par. 13. The authority citation for part 56 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 14. Section 56.6011–4 is added to read as follows:

§ 56.6011–4 Requirement of statement disclosing participation in certain transactions by taxpayers.

[The text of this proposed section is the same as the text of § 56.6011–4T published elsewhere in this issue of the Fed- eral Register .]

PART 301—PROCEDURE AND ADMINISTRATION

Par. 15. The authority citation for part 301 is amended by adding an entry in numerical order to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Section 301.6111–2 also issued under 26 U.S.C. 6111. * * *

Par. 16. Section 301.6111–2, as proposed to be added at 66 FR 41169 (August 7, 2001) and amended at 67 FR 41363 (June 18, 2002), is amended as follows:

Paragraphs (a)(3) and (b)(3)(i) are revised.
Paragraph (c)(3) is amended by adding a sentence at the end of the paragraph.
Paragraph (h) is amended by revising the paragraph heading and removing the third sentence through the last sentence and adding two new sentences in their place.

The revisions and additions read as follows:

§ 301.6111–2 Confidential corporate tax shelters.

[The text of the amendments to this proposed section is the same as the text of the amendments to § 301.6111–2T published elsewhere in this issue of the Federal Reg- ister .]

Robert E. Wenzel, Deputy Commissioner

of Internal Revenue .

(Filed by the Office of the Federal Register on October 17, 2002, 3:10 p.m., and published in the issue of the Federal Register for October 22, 2002, 67 F.R. 64840)

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations; Notice of Public Hearing

Requirement to Maintain a List of Investors in Potentially Abusive Tax Shelters

REG–103736–00

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations; notice of public hearing.

SUMMARY: These proposed rules relate to the preparation, maintenance, and furnishing of lists of persons in potentially abusive tax shelters under section 6112. These regulations apply to sellers and organizers, collectively known as material advisors, of potentially abusive tax shelters. In

November 12, 2002 834 2002–45 I.R.B.

in room 6718 of the Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. For information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this preamble.

Drafting Information

The principal authors of these regulations are Charlotte Chyr, Tara P. Volungis, and Danielle M. Grimm, Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and Treasury Department participated in their development.

* * * * *

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 301, which was proposed to be amended at 65 FR 49955 (August 16, 2000), is proposed to be further amended as follows:

PART 301—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Section 301.6112–1 also issued under 26 U.S.C. 6112. * * *

should be received by December 23, 2002. Comments are specifically requested concerning:

Whether the proposed collections of information are necessary for proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collections of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collections of information in this proposed regulation are in § 301.6112– 1T(a), (e), (f) and (i). This information is required to comply with the list maintenance requirement of section 6112. Section 6708 provides penalties for failing to maintain a list under section 6112. This information will be used to ensure compliance with the Federal tax laws. The collections of information are mandatory. The likely respondents and recordkeepers are individuals, business or other for-profit and not for-profit institutions, and small businesses or organizations.

Estimated total annual reporting and/or recordkeeping burden: 15,000 hours.

Estimated average annual burden hours per respondent and/or recordkeeper: 100 hours.

Estimated number of respondents and/or recordkeepers: 150.

Estimated annual frequency of responses: On occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue

law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

The temporary regulations amend 26 CFR part 301 regarding rules relating to the list maintenance requirements under section 6112. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. This certification is based upon the fact that the number of respondents is small, those persons responsible for maintaining the list described in the regulations are principally sophisticated businesses, including accounting firms and law firms and very few respondents, if any, are likely to be small businesses. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.

Comments and Public Hearing

A public hearing has been scheduled for December 11, 2002, beginning at 10 a.m.,

2002–45 I.R.B. 835 November 12, 2002

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:

A Charitable Team “A.C.T.”, Austin, TX ADRA Institute, Inc., Boston, MA Afryqah, Ltd., Great Falls, VA Agape Love Family Association ALFA,

Ltd., Rosedale, NY Agred Foundation, Shreveport, LA All One Family International, Chico, CA Aluminum Anonymous, Inc.,

Par. 2. Section 301.6112–1, as proposed to be amended at 65 FR 49957 (August 16, 2000), is revised to read as follows:

§ 301.6112–1 Requirement to prepare, maintain, and furnish lists with respect to potentially abusive tax shelters.

[The text of the revision of this proposed section is the same as the text of the amendments to § 301.6112–1T published elsewhere in this issue of the Federal Reg- ister .]

Robert E. Wenzel, Deputy Commissioner

of Internal Revenue.

(Filed by the Office of the Federal Register on October 17, 2002, 3:10 p.m., and published in the issue of the Federal Register for October 22, 2002, 67 F.R. 64842)

Request for Comments Regarding Application for Recognition of Exemption Under Section 501(c)(3) of the Code

Announcement 2002–103

The Internal Revenue Service (IRS) is revising Form 1023, Application for Rec- ognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and Instructions for Form 1023 . To ensure that this process considers the needs of all who have an interest in the application filed by organizations to obtain recognition of exemption from federal income tax under § 501(c)(3) of the Internal Revenue Code, we are seeking comments from exempt organizations, practitioners, state regulators, vendors, and others.

This Announcement corrects Announcement 2002–92, 2002–41 I.R.B. 709, by amending the electronic email address to which comments may be sent.

BACKGROUND

In order to be recognized as exempt from federal income tax under § 501(a) as an organization described in § 501(c)(3), the law requires that most organizations submit an application with a detailed statement of their proposed activities sufficient to establish that they qualify for exemption. This draft application and accompanying instructions takes into consideration

this requirement and comments we previously received from those involved in the application process with suggestions for improvements.

REQUEST FOR PUBLIC COMMENT

The IRS requests comments from exempt organizations, practitioners, and all interested stakeholders on proposed revisions to the current Form 1023 and Instructions. The proposed revisions have been posted on the IRS website, at www.irs.gov/eo.

Interested parties should provide a statement explaining their interest in the Form 1023 and any information that will be useful in revising it. We are particularly interested in comments that address the following:

Ease of comprehension,
Customer burden,
Technical accuracy, and
Sufficiency of information requested.

Public comments should be submitted in writing on or before December 2, 2002, to the following address:

Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Attn: Amy Henchey - Form 1023

Announcement T:EO:CEO

Comments may also be sent via electronic mail to tege.eo2@irs.gov .

DRAFTING INFORMATION

The principal author of this announcement is Amy Henchey of Exempt Organizations. For further information regarding this announcement, contact Amy Henchey at (202) 283–8856 or Cindy Westcott at (513) 263–3519 (not toll-free calls).

Foundations Status of Certain Organizations

Announcement 2002–104

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

Chesapeake City, MD American Russian Center for Culture

Preservation, Inc., Brooklyn, NY Americas Foundation for Education and

Culture, Palo Alto, CA Anoka Electric Trust, Inc., Anoka, MN Aquarius International Village Water Project,

Davis, CA Bear Creek Soccer Association, Inc.,

Wilkes-Barre, PA Big Air BMX, Inc., Garden City, KS Booneville Education Foundation, Inc.,

Booneville, AR Boys & Girls Clubs of Greeneville/Greene

County, Greeneville, TN Broken Tree One Room Cosmos School

House Research Initiative, Inc., Kintnersville, PA Bus and Motorcoach Research and

Education Institute, Alexandria, VA Callaway Youth Association in the Arts,

Atlanta, GA Caloosa Humane Society, Inc., Labelle, FL Cama Beach Institute, Seattle, WA Cancer Research Coalition, Inc.,

Bethesda, MD Catskill Revitalization Corporation, Inc.,

Endowment Fund, Stamford, NY Central American Library Association,

Clifton, NJ Central California Consulting

Corporation, Inc., Stockton, CA Citywide Resources for Children, Inc.,

Brooklyn, NY College Assistance Foundation,

Kirkland, WA

November 12, 2002 836 2002–45 I.R.B.

Philanthropic Association of Volunteers With

Expertise, San Francisco, CA Philo Dough, Inc., Los Angeles, CA Platinum Digital Schoolhouse

College of Ophthalmic Somatology,

Anaheim, CA College Park Idlewild Community Progress,

Raleigh, NC Comforting Arms Society, Pittsburg, CA Commonsense Advocates for Road Safety,

Inc., Philadelphia, PA Concerned Organizations and Parents for

Education, Canton, MS Coreworks, Inc., Raleigh, NC Cover the Earth Ministry, Jamestown, NC Crisp Foundation, Los Angeles, CA Dalyn Enterprises, Inc., Aurora, CO Dover Education Enterprises, Inc.,

Dover, PA El-Elohim Foundation, Inc., Lilburn, GA ENZI Foundation, Claremont, CA Excellence 2000, Inc., Dallas, TX Eye Research Center, Inc., Palm Harbor, FL Flonzie B. Wright Scholarship Fund, Inc.,

Lawton Community Theater Foundation,

Inc., Oklahoma City, OK Lewis T. Preston Education Program for

Girls, Inc., Newark, DE Lindseys Back to Basics Youth

Education Center, Herndon, VA Little Rascals Preschool, Inc.,

Walnut Ridge, AR Louisiana Band of Choctaw Indians, Inc.,

Foundation, Islandia, NY Port Aransas Boatmen’s Endowed Schol arship Fund, Inc., Port Aransas, TX Preserving Tolerance, Inc., Washington, DC Quantum Systems Research, Inc.,

Houston, TX RECDA, Inc., New York, NY Red Road Foundation, Inc.,

Baker, LA Lutheran Youth Soccer Association,

St. Charles, MO Many Waters Media Ministries,

North Conway, NH Resilience Insights, Saugus, CA Rocket Institute, Kansas City, MO Ronny Spillers Evangelistic Ministries, Inc.,

Rex, GA Rosalie Osias Foundation for the Advance ment of Women, Inc., Great Neck, NY Rose Sosin and Martin Sosin Family

Foundation, Santa Monica, CA Royslyn Homes, Inc., Sacramento, CA S.L. Jones Community Outreach Center,

Germantown, OH Fourth Ward Community Coalition

Community Development Corporation, Houston, TX Fresh Start House, Moreno, CA Friends of Greenwood Cemetery,

Inc., Detroit, MI S.W. Region EMS and Trauma Care

Dallas, TX Gateway Exhibits Organization,

St. Louis, MO Genesis Project, Chicago, IL George B. Lockwood Center for Family

Life, Long Island City, NY Globalearn, Los Gatos, CA God’s Exploits, Inc., Houston, TX Good Shepherds Animal Assisted Therapy,

Pahrump, NV Mathias Scholarship Fund, Carlinville, IL Maumee Valley-Wabash & Erie Canal

Historical Society, Incorporated, Woodburn, IN Merritt Tutorial Services, Castro Valley, CA Metropolitan Foundation for Aging,

St. Paul, MN Microcredit Loan Fund, Inc., Sausalito, CA Midlands Community Foundation,

Papillion, NE Mindship International, Orono, ME Momoko Ito Foundation, San Francisco, CA Mountain Hearthstone, Inc., Atlanta, GA Mountaintop Retreat Center, Ltd.,

Minneapolis, MN MSDB Cultural Society, Inc., Brooklyn, NY N His Love Creations, Hawthorne, CA Na Pu Lei O Likolehua, Honolulu, HI Narrow Way, Inc., Forney, TX National Junior Golf Foundation,

Tallahassee, FL Native American Education, Ltd.,

Mena, AR Greater Works Community Outreach,

Yeadon, PA Green Oak Ranch, San Marcos, CA Healthcare Values Foundation, Dallas, TX Help 100, Inc., Fishers, IN Hou-Dal Affordable Housing Corporation,

Lancaster, TX Houston Citizens Arts & Science Group,

Houston, TX Innovative Job Training & Development

Center, Marietta, GA Institute of Health Research, Summit, NJ Interactive Ministry Experience, Inc.,

Smyrna, GA International City Housing and Develop

Bixby, OK New Beginnings Industries, Inc.,

Corporation, Dayton, OH One Way Out Productions, Inc., Venice, CA Operation Brotherhood Foundation, Inc.,

Lake Elsinore, CA Newport Christian Fellowship,

Corona del Mar, CA Northern Cedar Community Betterment

Foundation, Hartington, NE Northlake Tenant Council, Bothell, WA Nuwarlee Relief Service, Inc.,

East Stroudsburg, PA Oakley Community Development

Corporation, Columbus, OH Omega Community Development

Council, Vancouver, WA Safe Choice for the Permian Basin, Inc.,

Midland, TX San Juan Oaks Foundation, Hollister, CA Sandbox Open Arts, Incorporated,

Brooklyn, NY Sanger School Foundation, Inc., Waco, TX Showbands Unlimited, Monroe, LA Sierra Club Fund, San Francisco, CA Solving, Inc., Portland, OR SP-CE, Inc., New York, NY Stowe Perpetual Gifts Fund, Inc.,

Stowe, VT Support our Schools, Inc., St. Paul, MN Survival MIKVA TIKVA Hope MIKVA

Outreach Global Programs, Inc., Brooklyn, NY Systems of Human Resources, Inc.,

Patchogue, NY Tabernacle of Faith Community Develop ment Corporation, Inc., Ft. Lauderdale, FL Tattnall County Family Connection, Inc.,

Reidville, GA Total Access, Inc., Woodbridge, NJ Trinity Booster Club, Chicago, IL United Music Ministries of God, Inc.,

ment Corporation, Los Angeles, CA Iowa Public Health Foundation,

Bloomfield, NJ Original King Kids of America, Inc.,

Des Moines, IA Khan Economic Development, Inc.,

Cranbury, NJ Universal Care for the Handicapped,

Pompano Beach, FL KIDDO Corp., Clifton, NJ Koroko International, Inc., New York, NY

Arlington, TX Ornate Fund, Spokane, WA Other’s, Inc., Boston, MA PDG Consulting Services, Memphis, TN

Brooklyn, NY Urban Community of Economic Growth &

Development, Inc., Far Rockaway, NY

2002–45 I.R.B. 837 November 12, 2002

sification 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.

Viva Conservation Foundation, Inc.,

Fort Myers, FL Warren W. Buck Scholarship Foundation,

Word Hunger, Inc., Fayetteville, AR Youth Foundation for World Peace,

Washington, DC Youth, Inc., Newton, NJ

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 clas

Inc., Memphis, TN Wells Extension Resident Management

Organization, Chicago, IL Wepts, Inc., Houston, TX Willingboro-Fort Dix-McGuire

Foundation, Inc., Willingboro, NJ Windhollow Foundation, Inc.,

Frederick, MD

November 12, 2002 838 2002–45 I.R.B.