Censure Issued by Consent

The following individuals have consented to the issuance of a Censure:

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney,

certified public accountant, enrolled agent, or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

Name Address Designation Date of Censure

Haynes, Gwenivar L. Ellenwood, GA Enrolled Agent August 1, 2003

Ritchie, Donald Milton, MA Enrolled Agent September 3, 2003

Bagley, Haywood Vista, CA Enrolled Agent September 4, 2003

Book, Robert L. Plymouth, MN Enrolled Agent September 15, 2003

November 24, 2003 1145 2003-47 I.R.B.

Foundations Status of Certain Organizations

Announcement 2003–72

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:

ABN Museum, Inc., Fort Wayne, IN Affordable Homes 4-U, Toms River, NJ African-American Student Union of the

Harvard Business School, Boston, MA Agency for Educational Reform,

Lincoln, RI AHEPA-Penelope 120, Inc., Peabody, MA Akron Neighborhoods United, Inc.,

Akron, OH Alameda County Leather Corp.,

Castro Valley, CA American Friend of Zichron Yosef, Inc.,

Chicago, IL American Indian Preservation Fund,

Santa Rosa, CA American Wish Society, Frametown, WV AmericanYoung Peoples School for the

Arts, Portland, ME Anaheim Institute, Anaheim, CA Angelina Bar Foundation, Lufkin, TX Archway Human Services, Inc., Atco, NJ Archway Therapeutic Riding Academy,

Inc., Atco, NJ Armenian Summer Games, Inc.,

Moraga, CA Asociacion Hondurena De Massachusetts,

Inc., Malden, MA Assabet Valley Education Foundation,

Inc., Marlboro, MA Association of Ibajaynons USA, Inc.,

Cerritos, CA Audelia Road Library Friends, Dallas, TX

Autism Program Development

Association, Inc., Oak Lawn, IL Back Office of New York, Inc.,

New York, NY Bay Club, Inc., Baytown, TX Bay View Citizens for Social Justice, Inc.,

Cheriton, VA Bethanys Children Foundation, Inc.,

Lake Placid, NY Bethlehem Township Education

Foundation, Asbury, NJ Bicycle Pavillion, Inc., Amherst, MA Blankets With Love International, Inc.,

Flushing, NY Boston 2000, Inc., Boston, MA Boys and Girls Club of Havana,

Havana, FL Breaking Barriers, Inc., Long Branch, NJ Bridge of Life Foundation, Rialto, CA Bright Horizons Foundation, Jenison, MI Build, Inc., Conshohocken, PA Burma Chinese Association of New York,

Inc., New York, NY Cadence Dance Project, Inc., Bristol, RI California Bicycle Coalition Education

Fund, Sacramento, CA Cambodian American Association of

Dallas, Dallas, TX Canine Helpmates, Inc., Jackson, MS Capital Assessments, Inc., Albany, NY Capital City Quilters Guild, Juneau, AK Career Development and Youth Service,

Inc., Bronx, NY Carrick Hockey Club, Pittsburgh, PA Carter Homes, Inc., Fayetteville, NC Cathedral City Mountains Conservancy,

Cathedral City, CA Cave Run Development Corporation,

Owingsville, KY Center for Church Reform,

Washington, DC Center for Disability Rights and

Education, Peru, IN Center for Diversified Human Services,

Inc., Rockville, MD Center for Performing & Creative Arts

Education, Inc., Pittsford, NY Center for Safe Driving, Grapevine, TX Chaparral High School Education

Foundation, Temecula, CA Charlestown N H Rotary Foundation, Inc.,

Charlestown, NH Chester Educational Endowment,

Media, PA Childrens Bridge, Inc., Paterson, NJ Childrens International Experimental

Learning Organization, Incorporated, West Palm Beach, FL

Chiron Foundation, St. Paul, MN Christmas in April Elkhart, Elkhart, IN Christmas in April Manhattan, Inc.,

New York, NY City of Roses Music Heritage Association,

Cape Girardeau, MO Clark Montessori School Foundation,

Inc., Cincinnati, OH Cleveland Chamber Symphony Council,

Inc., Durango, CO Cobb County Court Appointed Special

Advocates, Inc., Roswell, GA Coeur Dalene Little League, Inc.,

Coeur D Alene, ID Community Advocates in Developmental

Disabilities, Inc., Los Angeles, CA Community Connections of Southwest

Michigan, Benton Harbor, MI Community Health Awareness Team,

Cumberland, ME Community Housing Council,

Palm Desert, CA Community Work Partners, Incorporated,

Ellwood City, PA Compassion Net, Inc., Ontario, CA Concerned Grannies, Inc., New York, NY Consolidated Resources for Aid & Relief,

West Indies Crain Court Leadership Center,

Guntersville, AL Creating Pride of California,

Costa Mesa, CA Creative Steps, Inc., Philadelphia, PA Cross Cultures Community Center, Inc.,

Temple Hills, MD Crown Point Tigers, Inc., Crown Point, IN Cyberhood Foundation, Philadelphia, PA Daniel A. Payne Community Development

Foundation, Charleston, SC Danville Community Education

Foundation, Inc., Danville, IN Deaf Women United San Diego Chapter,

San Diego, CA Desoto Bass Courts Resident Council,

Inc., Dayton, OH Diaspora Arts Coalition, Inc., Miami, FL Dignity-Northern Virginia, Arlington, VA Directions of Rhode Island,

Providence, RI Dominican Community Service Center,

Inc., New York, NY Double D Equine Rescue, Dettel, PA Drug Action of North Carolina, Inc.,

Raleigh, NC East Tip Middle School Booster Club,

Lafayette, IN Eastern Wind Symphony, Inc.,

West Trenton, NJ

2003-47 I.R.B. 1146 November 24, 2003

Interamerican Association of Pediatric

Otolaryngology, Inc., Wilmington, DE International Academy of Sports Vision,

Inc., Harrisburg, PA International Canine Care and Rescue

Foundation, Inc., Hoboken, NJ Italian American Federation of the Bronx

and Westchester, Bronx, NY Jewish Education Resource Center for the

Learning Disabled, Piedmont, CA Journey, Inc., Cottondale, AL Just Ultimate Motivative Provider

Services, Inc., Orangeburg, SC J W Reason Elementary Parent Teacher

Organization, Hilliard, OH Katie B. Jackson Development

Corporation, Inc., Philadelphia, PA Kede Youth Foundation, Chicago, IL Keep Lowell Beautiful, Inc., Lowell, MA Kids N Need Coalition, San Diego, CA Kiwanis Club of Cumming Georgia

Foundation, Inc., Cumming, GA Kiwanis Club of Houston Intercontinental

Texas Foundation, Houston, TX Laboratory Company Dance, Inc.,

Pittsburgh, PA Lafayette Lions Club Charitable Tr,

Lafayette, IN Lander Valley Community Service Club,

Lander, WY Lanesborough Volunteer Firemens

Association, Inc., Lanesborough, MA Last House Association, San Diego, CA Latina Lawyers Bar Association,

Los Angeles, CA Lawyers Performance Ensemble, Inc.,

Dublin, OH Leadership Spencer County,

Santa Claus, IN Legal Resource Center, Inc.,

Jamaica Plain, MA Lightning Diving, Saint Charles, MO Lincoln Elementary School Parent

Teacher Organization, Emmaus, PA Literacy Education for Adults in Peach

L E A P, Inc., Fort Valley, GA Madis Safe Haven, Inc., Davie, FL Marble Manor Resident Council,

Las Vegas, NV Massachusetts Immunization Action

Partnership, Inc., Boston, MA Medical Ctr Radiology Grp Education

and Philanthropic Foundation, Inc., Orlando, FL Metropolitan Educational Theatre

Network, Inc., a Delaware Corp., San Diego, CA

ECO-Essays, Inc., W. Haven, CT Edgewood Parent as Partners in Education,

Warsaw, IN El Cajon Police Swat Officers Association,

Santee, CA El Cajon Valley Lions Foundation, Inc.,

El Cajon, CA Episcopal Campus Foundation at

Columbia, New York, NY Equine Sanctuary, Cheyenne, WY Fairburn Community and Historical

Society, Fairburn, SD Family Connection of Macon and Bibb

County, Inc., Macon, GA Famine Ship, Ltd, New York, NY Filtering Facts, Lake Oswego, OR Finger Lakes Foundation for Educational

Advancement, Inc., Romulus, NY Floridan Resource Conservation &

Development Council, Deland, FL Flying Eagle International, Inc.,

Fayetteville, GA For the Kids Foundation of East Islip,

Inc., Great River, NY Fort Worth Community Health Center,

Fort Worth, TX Fortis Foundation, Cincinnati, OH Fortitude Leadership Achievement

Motivation Merit Excellent, Inc., Brooklyn, NY Foundation for the Education of Children

of Agricultural Workers, San Diego, CA Fountain City Foster Parents Assoc.

of Muscogee County Georgia, Columbus, GA Freemasons Hall, Inc., Indianapolis, IN Friends of Academy Charter High School,

Inc., Little Silver, NJ Friends of Baseball, Euclid, OH Friends of Burtch-Udall Homestead

Corporation, Quechee, VT Friends of Calla Charter School, Inc.,

Piscataway, NJ Friends of Lilly Library, Florence, MA Friends of Terrapin Creek, Inc.,

Piedmont, AL Fugee Outreach Nutrition, Inc.,

Memphis, TN Futures for Youth, Seattle, WA Gateway Youth Training of America,

Long Beach, CA Georgia Civic Education League,

Atlanta, GA Gesher Institute, Inc., Miami, FL Gods Kingdom, San Diego, CA Good Community Alliance, Inc.,

Tampa, FL

Greater Delaware Valley Council for

Mentoring, Philadelphia, PA Greater Emmanuel Development

Corporation, New York, NY Greenwich Village Middle School PTA,

New York, NY Guadalupe Social Center Community

Development Corporation, Dallas, TX Habitat for Humanity International, Inc.,

Ligonier, PA Hadassah Associates of Dayton

Foundation, Dayton, OH Haitan Americans for Civic Action Haca,

Roslindale, MA Hamayon, Inc., Monsey, NY Helpers Corps, Hemet, CA Helping Hand, Ezel, KY Hidden Valley Fire Rescue,

Annapolis, MO High School Martial Arts Association,

Philadelphia, PA Highland Midget Wrestling Association,

Inc., Blackwood, NJ Hispanic Business Economic

Development Corporation, Tustin, CA Hispanic Genealogical and Historical

Society of Santa Clara, San Jose, CA HKPC, Inc., St. Petersburg, FL Hong Kong Baptist University Alumni

Association of Southern California, Monterey Park, CA Hopewell Community Development and

Housing Corporation, Hopewell, VA Housing Works Food Services Corp.,

New York, NY Housing Works, Inc., Charlotte, NC Humans Helping Humans, Inc.,

Avenel, NJ Hush Outreach, Inglewood, CA IGWT Corporation, Alhambra, CA I J Alumni Association N E, Inc.,

Long Island City, NY Individual Advancement Management,

Dallas, TX Inner-City Education Fund, Inc.,

Morrisville, PA Inner-City Truth Center, New Stanton, PA Insight Foundation, Inc., Camden, NJ Institute for Medical Ethics and Halacha,

Inc., New York, NY Institute for the Art & Science

of Transpersonal Healing, Inc., Amesbury, MA Institute for the Development of Disabled

Americans Corp., New York, NY Institute for the Sacred Performing Arts,

Manhattan, CA

November 24, 2003 1147 2003-47 I.R.B.

River Valley Information Center,

Rumford, ME Riverflow, Inc., Chicago, IL Riverfront Area Ministry, Inc.,

Marcus Hook, PA Rotary Club of East Aurora, Inc.,

East Aurora, NY Rudolphy-Mercy-Douglas Home for the

Blind, Philadelphia, PA S & P Foundation, San Ramon, CA Sam Estees Estate Resident Council,

Canton, MS Samaritan Ministries, Inc.,

Pocomoke City, MD Samata Sarana USA, Inc.,

New Rochelle, NY San Bernardino County Safety

Employees Association Education, San Bernardino, CA San Diego Police Historical Association,

San Diego, CA San Diego World Life, San Diego, CA San Gabriel Valley Basketball Club, Inc.,

Temple City, CA San Mateo Police Activities League,

San Mateo, CA Sands of Time Dance Company, Inc.,

Jamaica, NY Sandy Hook Academy, Inc.,

Fort Hancock, NJ Sankofa Institute Incorporated,

Bloomfield, CT Santiago High School Marching Cavaliers

Booster Association, Garden Grove, CA Save the Neighborhoods, Providence, RI Schenectady City School District

Educational Foundation, Inc., Schenectady, NY Scouts to London, Helena, MT Sea Star Global Foundation, Allen, TX Senior Orphans of Polk County, Inc.,

Lakeland, FL Senior Services Corporation, Inc.,

Quincy, MA Sensible Alternative Family Environments

for Children, Mira Loma, CA Shalom International Mission Association,

Monrovia, CA Shepherd Mountain Foundation, Inc.,

Sugar Land, TX Silhouettes of the World, Inc.,

Lynn Haven, FL Sing Out Proud Brooklyn, Inc.,

New York, NY Single Parent Foundation, Freeport, ME South Dakota EMS Instructor-Coordinator

Educators, Pierre, SD

Michigan Veterans Action Coalition, Inc.,

Grand Rapids, MI Michigan Womens Health Advocacy

Network, W. Bloomfield, MI Mill Brook Valley Group, Inc.,

Corcord, MA Mineola Garden City Rotary Club

Charitable Tr, Garden City, NY Minor League Players Institute,

Chicago, IL Missions of Mercy, Pontiac, MI MIT Group for Research on the

Undergraduate Psychological Exp., Boston, MA Mexico Academy Educational

Foundation, Mexico, NY Moffat County Partners, Craig, CO Mon Valley Community Television, Inc.,

Charleroi, PA Monarch Diamond Club, Marysville, OH Moorefield Middle School Parent Teacher

Organization, Moorefield, WV MSAD 31 PTO, W. Enfield, ME National Center for Jewish Cultural Arts,

Inc., Coral Spring, FL National Foundation for Strategic Bladder

Research, Ridgefield, CT National Intercollegiate Flying

Association, Cleveland, MS Natives Shareholders Coalition, Inc.,

Anchorage, AK N E Place Adolescent Program, Inc.,

Silver Spring, MD NEA-South Bend Teacher Memorial

Scholarship Fund, Inc., South Bend, IN Neighborcare, Inc., Norcross, GA Neighborhood Watch of America,

Sacramento, CA Network for Congregational

Development, Chester, PA Nevada Deaf Resources Center

Foundation, Las Vegas, NV New City Life Foundation,

Los Angeles, CA New Visions for Romania, Norwood, MA New York-NASP Foundation, Inc.,

New York, NY New York Tax Study Group, Inc.,

New York, NY New York Demolay, Inc., Utica, NY No Strings Attached Foundation, Inc.,

New York, NY Ocean Echo San Diego, Lemon Grove, CA Omega Development Corporation,

Chicago, IL Omega Point Project, Carbondale, IL On-Track Ministries, Inc., Waskon, TX

Orchestra Parents United for Students,

Mooresville, IN Our Own Place, Inc., Rochester, NY Outreach With Love, Inc., Atlanta, GA Pacific Coast Events Foundation,

Oceanside, CA Pacific Peace Foundation, S. Orange, NJ Palm Desert Middle School Band

Boosters, Palm Desert, CA Palm Harbor Recreation League, Inc.,

Palm Harbor, FL Parent Connection, Chicago, IL Parent-Teacher Organization of

Wilson Hill Elementary School, Worthington, OH Passaic County Bar Foundation,

Paterson, NJ Patricia Dooley Foundation Ltd,

Riverside, CT Paxton Youth Sports, Inc., Worcester, MA Pennsylvania State Association of County

Fairs, Pittsburgh, PA Philippine Caring & Sharing Foundation,

Inc., Crystal Lake, IL Poway Valley Gymnastics Booster Club,

Poway, CA POW-MIA All Wars, Inc., Richfield, OH Premier Soccer Club of Evansville, Inc.,

Evansville, IN Primrose Hill School Parent Teacher

Organization, Barrington, RI Professional Ski Instructors of

America-Alaska, Anchorage, AK Progressive Residents Organization of

the Housing Authority of Quitma, Quitman, GA PTA PS24, Brooklyn, NY Push for the Needy Foundation,

Dover, OH Ralph Martin Greater Egg Harbor

Regional Education Foundation, Inc., Mays Landing, NJ Ralston Mercy Douglas House,

Philadelphia, PA Reading & Language Development

Institute, Inc., Marstons Mls, MA Remember, Inc., Jersey City, NJ Research Nurse Association, Inc.,

Wellesley, MA Restoration Capital Fund, Inc.,

Brooklyn, NY Rhinos Select Roller Hockey Club,

Warrenton, MO Richard R. Green Institute for Teaching

and Learning, Minneapolis, MN Ridgefield Girls Initiative, Inc.,

Ridgefield, CT

2003-47 I.R.B. 1148 November 24, 2003

Request for Applications to Participate in the 2004 IRS Individual e-file Partnership Program

Announcement 2003–73

The Stakeholder Partnerships, Education and Communication (SPEC) function within the Internal Revenue Service (IRS) is continuing its efforts to establish IRS e-file partnerships with various entities. The IRS is seeking non-monetary e-file partnerships for Filing Season 2004 . No applications for funding (monetary compensation) will be considered. A commercial business, non-profit organization, state government or local government may submit applications. Applications are not solicited from other Federal government agencies. The program is an annual program and covers the period January 2004 through October 15, 2004. All prior year partners must reapply for Filing Season 2004.

BACKGROUND

The IRS Restructuring and Reform Act of 1998 (RRA 98) requires the IRS to receive 80 percent of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file services. As a result of RRA 98, the IRS enters into non-monetary partnerships with businesses to offer low cost income tax preparation and electronic filing for qualified taxpayers.

Continued opportunities for growth in electronic tax administration are evident. For Filing Season 2003, the IRS received 53 million electronically filed returns, an increase of 13% over the previous year. Visit the IRS web site, www.irs.gov, for the most current results from market research on individual taxpayers, including demographic data and psychographics studies. This research includes attitudinal surveys, customer satisfaction surveys, Public Service communications tracking studies and any focus group results.

The IRS accepts most forms and schedules for electronic filing. Visit the IRS web site for a complete listing of accepted forms and schedules.

Southern Alliance for the Nutritional

Enrichment of Tuscaloo S A F-T-N E T, Inc., Tuscaloosa, AL Southern Colorado River Development

Company, Somerton, AZ Southwest R O C K S, Inc., Berea, OH Spiritual Awakening Mission,

Oakland, CA St. Lukes Saturday School, Inc.,

New York, NY Starbase International, Inc., Tulsa, OK Stepping Stones Learning Center, Inc.,

San Bernardino, CA Stewart Community Development Corp.,

Bridgeport, CT Suffolk Youth Enhancement Program,

Inc., Greenlawn, NY Sullivan County Chamber of Commerce

Foundation, Inc., Monticello, NY Sumter Green, Inc., Sumter, SC Sustainable Aquatic Resources Center,

St. Louis, MO Taconic Opera, Inc., Peekskill, NY Tahoe Senior Plaza, Inc., Pleasanton, CA Tampa Repertory Ballet, Inc.,

Land O Lakes, FL Teaching and Learning Center, Inc.,

Santa Rosa, CA Teal Sound, Inc., Jacksonville, FL Teddy Pendergrass Education-Occupation

Alliance for the Disabled, Philadelphia, PA Ten Talents Charitable Gift Fund,

Belmont, MA Theater Catalyst, Inc., Philadelphia, PA Theatre for Social Change, Eugene, OR Thornton Foundation, Inc.,

Charleston, WV Thurston County Fastpitch Association,

Olympia, WA TLC Play and Learn Campus, Inc.,

Fairhaven, MA Touchdowns for Charity, Inc.,

Madison, WI Treatment Resources and Education

for Animals in Temporary Shelters, Tallahassee, FL Tribury Rotary Club Foundation, Inc.,

Middlebury, CT Union of Bosnian War Veterans,

Santa Clara, CA United States Emergency Assistance

Command, Inc., Jeffersonville, IN United Way Services of Geauga County,

Inc., Chardon, OH Upper Manhattan Minority Urban

Development Corp., New York, NY

Urban Visions, Inc., Philadelphia, PA Urbank Dove, Inc., New York, NY US Virgin ISS Congress of Parents

Teachers & Students Association, St. Thomas, VI Vermont Alliance for Assistive

Technology, Montpelier, VT Virginia Bullets Baseball Club,

Richmond, VA Waldorf School Parent Council,

Lexington, MA Waller Road School PTA, Tacoma, WA Walstons Adult Nurtuing Center, Inc.,

Tarboro, NC Warren V. Musser Young Scholars Fund,

Inc., Philadelphia, PA Washington Crossing Reenactors Society,

Newtown, PA Waterford Coalition for Youth,

Waterford, MI Weed and Seed of Richmond, Inc.,

Richmond, VA Wesley Union Community Development

Corp., Harrisburg, PA West Chester Symphony,

West Chester, OH West Orange People in Partnership, Inc.,

Winter Garden, FL Wheelchairs & Assistance for the Disabled

International, Inc., Union City, NJ Wholehealth Library & Resource Center,

Melrose, FL Witches Dungeon, Inc., Bristol, CT Woodridge Civic Fund, Washington, DC Worker for Christ, Inc., San Diego, CA Wyoming Arts, Inc., New York, NY Young Latinos in Enterprise, Chicago, IL Young YE Nursery School, Inc.,

Los Angeles, CA Youth Baseball, Inc., Harlingen, TX Youth Underground, Inc., Weston, FL

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.

November 24, 2003 1149 2003-47 I.R.B.