SECTION 8. FURTHER

INFORMATION

For further information regarding this announcement, contact: Jacqueline A. Harris, Appeals TEB Mediation Program Manager, at (972) 308–7330; Ralph G. Messenger, Appeals TEB Team Manager, Oklahoma City, OK at (405) 297–4910; Brian W. Haley, Appeals Area Director, Dallas, TX at (972) 308–7455; or Thomas C. Louthan, Appeals Area Director, Washington, DC at (202) 694–1842 (not toll-free calls).

June 23, 2003 1095 2003–25 I.R.B.

EXHIBIT 1

TEB Agreement to Mediate

Date

The undersigned requests that an Appeals Mediator be assigned in the TEB Mediation Process as described in Announcement 2003– 36. The Issuer (as defined in Rev. Proc. 96–16, 1996–1 C.B. 630) may also use a non-Internal Revenue Service (Service) comediator, at the Issuer’s expense. The Issuer, by signing this Agreement to Mediate and participating in the mediation, acknowledges that the Appeals Mediator is a current employee of the Service.

IRS and Treasury employees who participate in any way in the TEB Mediation process and any person under contract to the IRS invited to participate, will be subject to the confidentiality and disclosure provisions of the Internal Revenue Code, including I.R.C. sections 6103, 7213, and 7431 . See also 5 U.S.C. section 574 . The parties also acknowledge that IRS and all other Treasury employees involved in the mediation are bound by I.R.C. section 7214(a)(8) and must report information concerning violations of any revenue law to the Secretary. The Appeals Mediator will have the right to ask either party for additional information if deemed necessary for a full understanding of the issues being mediated. A copy of any submission a party gives to the Appeals Mediator will be provided simultaneously to the other party.

The Issuer consents to the disclosure by the IRS of the Issuer’s returns and return information incident to the mediation to any participant or observer for the Issuer. If the mediation agreement is executed by a person pursuant to a power of attorney executed by the Issuer, that power of attorney must clearly express the Issuer’s grant of authority to consent to disclose the Issuer’s returns and return information by the IRS to third parties, and a copy of that power of attorney must be attached to this agreement.

The issues for which mediation is requested are as follows: ( provide attachment if necessary )

Each party will prepare a discussion summary of the issues, including the party’s arguments in favor of the party’s position, for consideration by the Mediator(s), not to exceed 20 pages (exclusive of exhibits consisting of pre-existing documents and reports), doublespaced and using a typeface no smaller than 12 characters per inch. The discussion summaries should be submitted to the Mediator(s) and the other party no later than two weeks before the mediation session is scheduled to begin. The Mediator(s) will have the right to ask either party for additional information before the mediation session, if deemed necessary for a full understanding of the issues to be mediated.

Estimated TEB Mediation Process End Date: Neutral Conference Site:

TEB Field Manager Name:

Telephone #: ( ) Fax #: ( )

Issuer’s Name: Fax #: ( )

Issuer’s Address:

Issuer’s Representative (if applicable):

Name of Firm: Address:

Telephone #: ( ) Fax #: ( )

SIGNATURES

Issuer: Date

TEB Field Manager: Date

Issuer’s Representative (if applicable): Date

Comments and Other Participants (attach additional sheets as necessary)

Name Position or Affiliation Phone

Appeals Mediator Assigned, Name: phone number

Appeals TEB Mediation Program Manager Date

2003–25 I.R.B. 1096 June 23, 2003

EXHIBIT 2 Model Mediator’s Report

The parties below agreed to mediate their dispute and attended a mediation session on Month, Day, Year in an attempt to resolve the following factual issue(s) :

ISSUE:

RESOLUTION [ ] Yes

[ ] No

[ ] Partial

ISSUE:

RESOLUTION: [ ] Yes

[ ] No

[ ] Partial

DATED this day of

/s/ Mediator(s)

/s/ Co-Mediator (if necessary)

/s/ Party

/s/ Party

June 23, 2003 1097 2003–25 I.R.B.

Rev. Proc. 2003–30, General Rules and Specifications for Substitute Forms W–2 and W–3; Correction

Announcement 2003–41

This document contains corrections to Rev. Proc. 2003–30, 2003–17 I.R.B. 822, the specifications for the private printing of paper and laser-printed substitute Form W–2, Wage and Tax Statement, and Form W–3, Transmittal of Wage and Tax State- ments .

As published in the Internal Revenue Bulletin on April 28, 2003, Rev. Proc. 2003–30 contains errors that may be misleading and are in need of correction. Accordingly, the below sections of Rev. Proc. 2003–30 are corrected to read as follows:

* * * Part B, Section 1A* - .12 The checkboxes in box 13 of Form W–2 (Copy A) must be .14 inches each; the spacing on each side of the 3 checkboxes is .36 inches; the space after the 3 ^rd checkbox is .46 inches (see Exhibit A). The checkboxes in box b of Form W–3 must be .14 inches (see Exhibit B).

* * * Exhibit A*** This exhibit was corrected to accurately reflect the requirements listed in Part B, Section 1A. 06 . See revised exhibit, attached.

* * * Exhibit B*** This exhibit was corrected to accurately reflect the requirements listed in Part B,

Section 1A. 06 and Section 1A. 08 . See revised exhibit, attached.

* * * Exhibit D*** This exhibit was corrected to accurately reflect the requirements listed in Part B, Section 2. See revised exhibit, attached.

* * * Exhibit E and Exhibit F*** This exhibit was corrected to accurately reflect the requirements listed in Part B, Section 1B. 01 (11). See revised exhibit, attached.

* * *

FOR FURTHER INFORMATION CONTACT: Paul Finger of the Special Products Branch, Tax Forms and Publications Division, at (202) 622–4078 (not a tollfree number).

2003–25 I.R.B. 1098 June 23, 2003

June 23, 2003 1099 2003–25 I.R.B.

2003–25 I.R.B. 1100 June 23, 2003

June 23, 2003 1101 2003–25 I.R.B.

2003–25 I.R.B. 1102 June 23, 2003

June 23, 2003 1103 2003–25 I.R.B.

Foundations Status of Certain Organizations

Announcement 2003–42

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:

2B Healthy Nutrition Network, Modesto, CA 4Ts Productions, White Plains, NY 22nd National Conference of Women and the Law, San Francisco, CA 3890 VIP Housing Development Fund Corporation, Fort Lee, NJ A. C. Crowder Sr. Scholarship Fund,

Inc., Hillsborough, NC Acoustic Concerts of Southern Utah,

St. George, UT Advantage Foster Family Agency,

Anaheim, CA Affordable Housing Association of

Pittsburg, Martinez, CA African Children’s Dream, Inc.,

Snellville, GA Ajewelyon Enterprises, Cincinnati, OH Alaska Deaf Hard of Hearing and

Deafblind Council, Anchorage, AK Alliance of Christian Youth for Christ,

Memphis, TN Alternative Education, Los Angeles, CA Alternative Energy Institute, Inc.,

Tahoe City, CA Alviso Community in Action, Inc.,

Alviso, CA American Association of University

Women Foundation Valparaiso Br., Valparaiso, IN Americans Making a Difference, Inc.,

Boise, ID

Any Body Can Youth Resorts

Foundation, Santee, CA Association of Chevros Kadisha, Inc.,

Brooklyn, NY Autism Community Services,

Vancouver, WA Bailey Christian Education Fund,

Kansas City, KS Baytown Agape Community Services,

Inc., Baytown, TX Behavioral Health Network, Inc.,

Coral Gables, FL Belmont Seniors Organization, Inc.,

Belmont, MA Benbrook Lions Club, Inc.,

Benbrook, TX Bill Blackwood Law Enforcement

Management Institute Graduate Assoc., San Marcos, TX Blessed Hand, St. Louis, MO Booneys Corporation, Hempstead, NY B R O T H E R S, Rockville, MD Butterfly Palace, Inc.,

Arroyo Grande, CA California Citrus Mutual Scholarship

Foundation, Exeter, CA California Latino Council of the Deaf

and Hard of Hearing, Inc., Lakewood, CA California Signrise Corporation,

Oakland, CA Carl and Dorothy Crow Scholarship

Fund, Portland, OR Carl Rauser Mental Health Housing

Foundation, Sacramento, CA Carmel Middle School Theatre Arts

Association, Carmel, CA Center for Corporate Giving,

St. Paul, MN Center for the Arts, Inc., Honolulu, HI Central Christian Missionary Conference,

Inc., Jasper, TX Central Hardin High School JROTC

Booster Club, Cecilia, KY Centralia Emergency Shelter, Inc.,

Centralia, IL Centralized Leasing Office, Inc.,

Woodland Hills, CA Charitable Foundation of the Vail Eagle

Valley Rotary Club, Edwards, CO Charleston Volunteer Fire Fighters

Association, Coos Bay, OR Children at Risk, New York, NY Childrens Haven, Lancaster, CA Childrens Services of Monterey Bay,

Inc., Marina, CA Chipman Booster Club, Bakersfield, CA

Christian Covenant Group,

Columbus, OH Christian Education Mission Center, Inc.,

Granada Hills, CA Chuck Muncie Youth Foundation, Inc.,

Antioch, CA Circle of Life-Living Dying Project of

Hawaii, Kapaa, HI Clovis Primary Parent Booster Club,

Clovis, CA Coldbrook Foundation, Martinez, CA Colville Main Street Revitalization

Program, Colville, WA Community Agency Support Team Cast,

Pasco, WA Community Arts & Cultural

Enhancement Corporation, Berkeley, CA Community Connections Clinic for

Children, Bend, OR Community Onramp, Inc., Atlanta, GA Community Partnerships, Inc.,

Kahului, HI Creative Counseling Concepts,

Seattle, WA Crimes Drugs & Prison Alternatives,

Salem, OR Cross Purpose Ministries, Inc.,

Duncanville, TX Crossties Teacher Network,

Woodstock, GA Crosstimbers Heritage Alliance, Inc.,

Keller, TX Culpeper Interfaith Volunteer Caregivers,

Culpeper, VA Culver City Civic Light Opera,

Culver City, CA D C Kinshipcare Coalition, Inc.,

Washington, DC Dawns Early Light, Breaux Bridge, LA Daybreak Prayer Ministry,

Anchorage, AK Decatur Macon County Senior Center

Foundation, Decatur, IL Detroit Workforce Development Board,

Detroit, MI Domestic Peace, Tacoma, WA Earth Protection Fund, Miami, FL East West Adoptions, Incorporated,

Berkeley, CA Eastside Network, Bellevue, WA Eden Alvarado Niles, Inc.,

Hayward, CA Educational Distribution Corporation,

Walnut, CA El Capitan Educational Foundation,

Oakhurst, CA

2003–25 I.R.B. 1104 June 23, 2003

Latino Family Drug and Alcohol

Council, Inc., Whittier, CA Lees Jr Tournament Fund, Mesquite, TX Lifeshare, Inc., Oklahoma City, OK Lincoln High School Band Booster

Club, Dallas, TX Love Outreach, Inc., Carol City, FL Lynwood Community Partnership, Inc.,

Lynwood, CA Maui Center for Health Care Education,

Kahului, HI Maxwell Conservation Trust, Ltd.,

Scituate, MA McKinney Housing Opportunities

Corporation, McKinney, TX Mediation Association of Guadalupe

County, Inc., Seguin, TX Medical Education Loan Fund of

McGehee, McGehee, AR Medical Missionary Evangelists,

Fresno, CA Mercy House Ministries, Inc.,

Euless, TX Merry Enterprises, Inc., Wichita, KS Mesopatamia Museum,

Prospect Heights, IL Mexican Cultural Institute of

Mid-America, St. Louis, MO Millennium Elementary PTSA,

Tacoma, WA Milwaukee Area Select High School

Hockey (MASHH), Brookfield, WI Mission of T.E.A.R.S., Raleigh, NC Mountains for Miracles, Missoula, MT Multicultural Student Alliance,

Las Cruces, NM N. C. Minority Plwa Coalition, Inc.,

Smithfield, NC Nantucket Center for the Arts,

Nantucket, MA National Housing Associates, Inc.,

Westerville, OH Nehemiah Project, Inc., Anchorage, AK Neighborhood Assistance Program,

Sacto, CA Nevada Youth Football League, Inc.,

Las Vegas, NV New Directions for Men, Inc.,

Phoenix, AZ New Hope Community Development

Corporation, Detroit, MI New Hope Educational Institute, Inc.,

Detroit, MI New Mexico Teen Court Association,

Truth or Consequences, NM New Museum for Children, Encino, CA New Neighbors, Inc., Anchorage, AK

Emmanuel Temple Youth Center,

Orange, TX Estero Community Access,

Morro Bay, CA Fame Institute, San Diego, CA Family Enrichment Housing

Development Corporation, Long Beach, CA Family Works, Mesa, AZ Fang Education Association, Inc.,

Fresno, CA Fannin County Community Development

Corporation, Sherman, TX Feed-A-Child, Inc., New Orleans, LA Fierro Preservation Association, Inc.,

Silver City, NM Filipino Youth Coalition-Community

Services & Dev of Sta Clara Co., Inc., San Jose, CA Flight Path Learning Center of Southern

California, Los Angeles, CA Florissant Valley Community

Development Foundation, Florissant, MO Fort Worth Ser-Jobs for Progress, Inc.,

Fort Worth, TX Fred Shipman Ministries, Inc.,

West Palm Beach, FL Freedom Mobility Innovations,

Marysville, WA Freedom Quest, Colorado Springs, CO Friends of the Cypress Masterworks

Chorale, Signal Hill, CA FS Access, Inc., Philadelphia, PA Future of Detroit Community

Development, Clinton Township, MI Garden Oaks Elementary Exploratorium

Group, Houston, TX Globaltrek, Inc., Salem, OR Golden State Warriors Foundation,

Oakland, CA Grandview Rotary Club Scholarship,

Inc., Grandview, WA Haitian American Community

Broadcasting Association, Inc., Miami, FL Hamilton Court Housing Corporation,

Glendale, CA Hands of Angels Foundation, Brea, CA Harbor Lights Festival, Inc.,

Corpus Christi, TX Harrison-Rochon CPAs Educational

Foundation, Inc., New Orleans, LA Hawaiis International Institute of Plastic

& Reconstructive Microsurg, Hilo, HI Hazeldale Parent Teacher Club,

Incorporated, Aloha, OR

Hearers of the Cry, Kansas City, MO Help the Children See Foundation, Inc.,

Houston, TX Helping Elderly Residents Out,

Houston, TX Helping Hand Foundation, Dallas, TX Helping Ministry, St. Louis, MO Higgy Foundation, Santa Paula, CA His Healing Hands, Inc., Tulsa, OK Homes 2000, Modesto, CA Hope for Girls Group Home, Inc.,

Midland, TX Housing Opportunities Program for the

Elderly, Long Beach, CA How to Spiritually Heal, Inc.,

Hyannis, MA Hyperbaric Research Foundation, Inc.,

Boca Raton, FL Image Elementary School PTO,

Vancouver, WA International Rehabilitation Consulting

Center, Spring, TX Jackson Elementary School Parent

Teacher Organization, El Dorado Hills, CA Janus Foundation USA, Inc., Miami, FL Jasper High School Parent Teacher

Student Organization, Plano, TX Jesus Christ is Lord and Savior

Ministries, Lake Mary, FL Jewish Home of Bergen, Inc.,

Rockleigh, NJ Johnson Foundation, Inc.,

Knoxville, TN Joseph Lavalley Foundation,

Incorporated, Springfield, MA Just-Us-For-All Legal Aid,

Stockton, CA Justin C. Stewart Plaza Housing

Corporation, Salt Lake City, UT Kau High School Foundation,

Mililani, HI Kemet-Nu Empowerment,

Winston Salem, NC Kids Ambassador Foundation,

Grosse Isle, MI Kids on Stage Foundation, Inc.,

Littleton, CO Klein Intermediate Parent Teacher

Organization, Inc., Houston, TX La Bel Opera Foundation,

West Point, UT La Center Booster Club, La Center, WA Lake Washington Foundation, Inc.,

Greenville, MS Lakeland Manor Housing Corporation,

Pasadena, CA

June 23, 2003 1105 2003–25 I.R.B.

Sembrando El Futuro, Santa Cruz, CA Severly Disabled Youth Association,

Snohomish, WA Shear Kindness, Vallejo, CA SHIM Community Development, Inc.,

Miami, FL SOCIAL, Inc., St. Louis, MO Solana County Rescue Mission, Inc.,

Vallejo, CA Solo Strategies for Widowed Persons,

Spokane, WA South County Hope Villa Esperanza,

Inc., Gilroy, CA South Hill Aquatic and Recreation

Enthusiasts, Puyallup, WA Southern California CISD Team,

Upland, CA Southwest Montana Rehabilitation

Center, Inc., Butte, MT Southwest Volunteer Services, Inc.,

Avondale, AZ Sowin Love, Inc., Glendale, AZ Sserulanda International Center of

Los Angeles, Los Angeles, CA Stanly County Firemens Association,

Inc., Albemarle, NC Star-Fire Corporation, Tijeras, NM Stone-Bonding Enterprises,

Norwalk, CA Straight Talk on Prevention,

Rancho Palos Verdes, CA Strategy Research Foundation, Inc.,

West Lafayette, IN Stray Katz a New Jersey Non Profit

Corporation, Trenton, NJ Students At Work, Inc., Augusta, GA Superior Wildlands Conservancy, Inc.,

Oshkosh, WI Supporting Elementary Students for

Success, Charlottesville, VA Tc Pops Orchestra, Rogers, MN Texas Institute of Human Development,

Inc., Grand Prairie, TX Texas Rural Networks Foundation,

Austin, TX Three Doors, Inc., Kenilworth, NJ TLC Services, Inc., Show Low, AZ Tulare County Quest for Youth,

Visalia, CA Tvp Residents Association I, Inc.,

Detroit, MI Tvp Residents Association II, Inc.,

Detroit, MI Tvp Residents Association III, Inc.,

Detroit, MI Tvp Residents Association IV, Inc.,

Detroit, MI UCAAN, Anchorage, AK

Newport Boys Basketball Association,

Bellevue, WA Nia Foundation Seven Principle Cultural

Comm., Missouri City, TX North Area Community Progress Team,

Salem, OR North Brunswick Educational

Foundation, Incorporated, North Brunswick, NJ North Richmond Senior Housing, Inc.,

Hayward, CA North Shore Recovery Together,

Incline Village, NV Northeast Louisiana Youthbuild Delta

Council, Inc., Lake Providence, LA Northern Calif First Jurisdiction Church

of God in Christ, Inc., Oakland, CA Notable Youth Foundation, Sandy, UT NW Senior Resource Services,

Seattle, WA Oak Park Drug Free Zone Council,

Sacramento, CA Oceanic Climate Sciences Center,

Amarillo, TX Odyssey Community Group,

Redmond, WA Options Activities Support Information

Self-Help, Inc., Colorado Springs, CO O’Rourke Family Foundation,

Harbor Springs, MI Outreach Alive Youth Impact Ministries,

Federal Way, WA Owen Roe Oneill House,

Amesbury, MA Pacific Northwest Unitarian Universalist

Growth Foundation, Bellingham, WA Panoramic Productions, Inc.,

Tucson, AZ Paradise for Birds Rehab., Inc.,

Cary, NC Parvuli Dei, Inc., Rathdrum, ID PCMC, Inc., Northampton, MA Pearl Ubungen Dancers and Musicians,

Boulder, CO People Set Free Ministries,

Wilmington, DE Peoria Lions Foundation, Inc.,

Peoria, AZ Phi Delta Theta-Oklahoma Delta

Educational Fund, Norman, OK Phila Graduate Chapter of Grove Phi

Grove Social Fellowship, Inc., Philadelphia, PA Prayer for Pur Schools, Inc.,

Jacksonville, FL Programme for Technological Careers,

Philadelphia, PA

Project Achieve of Glendale,

Glendale, CA Project Amistad of Deming,

Deming, NM Property Development Engineers, Inc.,

Stratford, CT Puyallup Rotary Foundation,

Puyallup, WA Quicktime Resolve Services, Inc.,

Los Angeles, CA Quilombo, Oakland, CA Ra Foundation, Carbondale, IL Rams Club, Inc., Rio Rancho, NM Raymond Elementary PTA 4 75,

Tacoma, WA REACH for the Stars, Inc.,

Bradenton, FL Redlands Senior Housing Two,

Pleasanton, CA Research and Investigations,

Fort Washington, MD Resource Training Center, Inc.,

Brooklyn, NY Resources for Independence,

Torrance, CA Retreat Learning Center, Inc.,

Indianapolis, IN Rice Family Foundation, La Mesa, CA Richland, P T O, Johnstown, PA Rock That Rolls, Greenbrier, TN Rock the Nations,

Colorado Springs, CO Rose House, Inc., Pahoa, HI Rose Petal Associates, Taylorsville, UT Rotary Club of Hingham Foundation a

Charitable Trust, Hingham, MA Rowland Foundation, Webster, FL Russian-American Cultural &

Educational Center, Inc., Studio City, CA Russian Schools of Evangelism, Inc.,

Dallas, TX Salt & Pepper Tr, Inc., Cambridge, MA Samuel Dewitt Proctor Academy Charter

School Foundation, Princeton, NJ San Mateo County Women Lawyers

Section Educational Foundation, San Carlos, CA San Miguel Education Foundation,

San Miguel, CA Saudia Foundation, St. Paul, MN Saul B. and Naomi R. Cohen

Foundation, Inc., Chestnut Hill, MA Second Ward Association, Inc.,

Houston, TX Secure Beginnings, Inc., Boulder, CO Seeds of Texas Seed Exchange, Inc.,

College Station, TX

2003–25 I.R.B. 1106 June 23, 2003

Young Women Empowerment Training,

Inc., Denver, CO

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.

UJF Retreat Center, Inc., Latham, NY Unidad Latina, Inc., Farmingville, NY United Services Association, Mesa, AZ Unity Fellowship Breaking Ground, Inc.,

Brooklyn, NY US AIDS Foundation, Inc.,

Baltimore, MD USS Forrestal Naval Museum, Inc.,

Bensalem, PA Valley Rotary Charitable Association,

Spokane, WA Ventura High School Music Boosters,

Ventura, CA Vernonia Hands on Art Center,

Vernonia, OR Virgin Islands Comprehensive Mental

Health Agency, Inc., St. Thomas, VI Visual Arts Resources, Springfield, OR Washington East Opera,

Kennewick, WA

Waukesha Area Music Preservation

Society, Inc., Caledonia, WI Western Counties Resources Policy

Institute, Salt Lake City, UT West Valley Middle School Pack

Parents, Yakima, WA Wetlands Action Network, Malibu, CA Wildlife Education,

Lake Hauasu City, AZ Windsor Arts Council, Inc.,

Windsor, CT Wine Society of Texas-Scholarships,

Bedford, TX Woodlands Holiday Home Tour, Inc.,

The Woodlands, TX World Apostolate of Fatima Archdiocese

of Boston Division, Inc., E. Bridgewater, MA YFC Youth National Network, Inc.,

Cleveland, OH

June 23, 2003 1107 2003–25 I.R.B.