Part IV. Items of General Interest

Form 5310, Application for Determination for Terminating Plan, Revised November 2002

Announcement 2003–13

Form 5310, Application for Determina- tion for Terminating Plan, which is used to request determination letters for terminating qualified employee benefit plans, has been revised. Among the changes to Form 5310 is the inclusion of questions relating to the nondiscrimination requirements of § 401(a)(4) and the minimum coverage requirements of § 410(b). Because of this change, Schedule Q (Form 5300), Elec- tive Determination Requests, is not required to be filed with the revised Form 5310. Form 5310 applicants may still choose to file Schedule Q to broaden the scope of the determination letter to address certain other nondiscrimination requirements. Form 6088, Distributable Benefits From Employee Pension Benefit Plans (Rev. 6/97), is required to be filed with Form 5310 for most defined benefit plans and in certain other cases.

The revised Form 5310 and instructions may be ordered from IRS distribution centers by calling 1–800–TAX FORM. In addition, the form and instructions may be downloaded from http://www.irs.gov/ forms_pubs/forms.html . Form 5310 may be filed as downloaded from the web site; i.e., the requirement to provide a duplicate front page (or pink copy) has been eliminated.

Applicants may continue to file the prior (June 1997) revision of Form 5310 through September 30, 2003. Applicants who file the prior revision of Form 5310 should include the June 1998 revision of Schedule Q, if available, or the current (August 2001) revision of Schedule Q. An application for a determination letter for a terminating plan must either show that the plan satisfies the nondiscriminatory contributions or benefits requirements of § 401(a)(4) and the minimum coverage requirements of § 410(b) or establish that the plan meets the prior favorable letter conditions in section 12.04 of Rev. Proc. 2003–6, 2003–1 I.R.B. 191. The prior revision of Form 5310, when used

with the current revision of Schedule Q, will not direct the applicant to this requirement. Therefore, applicants who file the prior revision of Form 5310 with the current revision of Schedule Q are reminded to include the appropriate additional demonstrations or statements with respect to §§ 401(a)(4) and 410(b).

Foundations Status of Certain Organizations

Announcement 2003–14

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:

Christian Village of Eastern Virginia,

Foundation for Excellence, Inc.,

Inc., Mechanicsville, VA Christmas in May Chaska, Chaska, MN Citizens Against Rural Exploitation

Nonprofit Corporation, Elfin Forest, CA Coast Watch Society,

Mount Vernon, WA Community at the Crossroads, Inc.,

Eldersburg, MD Comprehensive Community

Development, Inc., Bethesda, MD Conscious Relationships Institute, Inc.,

Richmond, MA Converse County Education Corporation,

Douglas, WY

Cuban Braille Mission for the Blind,

Glendale, CA

Del Mar Home and School Club,

Santa Cruz, CA

Distinguished Place of Honor, Inc.,

Houston, TX

Dotted Lines, Inc., Elsmere, KY

Eaglewing Theatre Company,

San Jose, CA

Eastern Carolina Public Radio,

Conifer, CO

Elsie Schulte Trust, Tallahassee, FL

Eternal Hope, Inc., Anthem, AZ

Fair Play, Inc., Sunland, CA

Family Builders, Berkeley, CA

Adilisha Baraza, Inc., Cleveland, OH Aliso Niguel High School Dance Team,

Santa Clara, CA Freedom Fund, Inc., Oakland, CA Friends of Elmsford Shelter Animals,

Aliso Viejo, CA Allies for Mentoring Asian Youth,

Minneapolis, MN Amazon Productions, Inc., Denver, CO American Children Foundation, Inc.,

Inc., Scarsdale, NY Friends of Falling Waters, Inc.,

Jackson, MS Greater Atlantic City Youth Association,

Inc., Atlantic City, NJ Greendoors Rural Counseling Concerns,

Chipley, FL

Roswell, GA Badger Excellence in Education

GDC Community Outreach, Inc.,

Foundation, Inc., Layfayette, LA Bastrop Housing Opportunities

Corporation, Bastrop, TX

Caring & Sharing HFA, Inc.,

Newport News, VA Charitable Endowments, Irvine, CA

Ltd., Clarksburg, WV Health Language Center, Inc.,

Lafayette, CO Hodari Society, Oakland, CA

2003–11 I.R.B. 603 March 17, 2003

Hope is Alive Outreach Ministry,

St. Louis, MO

Hopes and Dreams, Lake Oswego, OR

House of Angels, Inc.,

Silver Spring, MD

Ike Okoye Foundation for Children,

Selma, AL

Infrastructure Revitalization Institute,

McLean, VA

Institute for Health Care and Values,

Cincinnati, OH

International Mission of Nobody’s

Children, Inc., San Bernadino, CA

Jes Lere-Hama Corp., Memphis, TN

Lakeland Orthodox Group, Inc.,

Jackson, MS

Las Vegas Clark County Library

Foundation, Las Vegas, NV

Lawnside Jaguars Midget Football

Organization, Lawnside, NJ

Leo Adler Memorial Parkway,

Baker City, OR

Let There Be Light, Inc., Denton, TX

LLM International Prayer Mission,

Sherman, TX

Maine Veterinary Education Foundation,

Rumford Center, ME

Mariposa Arts Foundation, Inc.,

Bayside, TX

Mel Davis Foundation, Inc.,

Montebello, NY

Memphis Community Development

Partnership, Inc., Memphis, TN

Metadox, Charlottesville, VA

Missouri River Frontier Museum,

Parkville, MO Mt. Hermon Child Development Center,

Inc., Bishopville, SC Native American Family Foundation,

Inc., Tucson, AZ Negotiators Mentor, Inc., Littleton, CO Oak Crest Properties, Diamond Bar, CA Oil Ministries, Inc., Clarksville, IN Oregon Pacific Research Institute,

Stars Booster, C/O Colorado

Gymnastics, Aurora, CO

Stoney Medical Dental Pharmaceutical

Society, Augusta, GA

Stratton-Petit Foundation,

Santa Monica, CA

Tae Foundation, San Carlos, CA

Threshold Development Corporation,

New York, NY

Trinidad Concerned Citizens for Reform,

Inc., Washington, DC

Truth Ministries, Inc., Zachary, LA

Ty Agee, Chicago, IL

Ultimate Marriage Ministries

International, Inc., Grand Ledge, MI

Victory Glory Convention, Atlanta, GA

Work Pride, Inc., Evanston, IL

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.

Eugene, OR Parents and Children Together, Inc.,

Bellows Falls, VT Pathways Through Grief, Inc.,

Glenview, IL Persona Zenobia Dance Ensemble,

Norristown, PA

Philadelphia Liver Transplant

Foundation, Blue Bell, PA

Prepared Table, Inc., Houston, TX

Qualified Amateur Sports Association,

Portland, OR

Reach Out International, Inc.,

Baton Rouge, LA

Renascence Community Health Care

Center, Inc., Miami, FL

Sacramento Community Clinic

Association, Inc., West Sacramento, CA

Saving Face Foundation,

Miami Shores, FL

Serengeti Foundation, Austin, TX

South Fulton Affordable Housing

Development Corporation, College Park, GA

March 17, 2003 604 2003–11 I.R.B.