Censure Issued by Consent

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.

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

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

Foundations Status of Certain Organizations

Announcement 2003–77

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:

100 Strong Men of Compton, Compton, CA 210 Masonic Foundation, Lincoln, NE A & P Counseling Services, Inc.,

Beltsville, MD A Childs Zone, Inc., Charlotte, NC Able Abilities Enterprises, Malvern, AR Acts of Love, Inc., Fort Wayne, IN Africa Solidarity Council,

Washington, DC African Heritage Playhouse Theatre,

Buffalo, NY Airport Neighbors United, Inc.,

Modesto, CA Akido America, Incorporated,

Santa Cruz, CA

Pub. 1179 (Rev. Proc. 2003–28), General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, W–2G and 1042–S; Updated

Announcement 2003–75

In response to Notice 2003–67, 2003–40 I.R.B. 752, the IRS announces that Publication 1179 (Rev. Proc. 2003–28), General Rules and Specifi- cations for Substitute Forms 1096, 1098, 1099, 5498, W–2G, and 1042–S, is revised.

The changes made by the Jobs and Growth Tax Relief Reconciliation Act of 2003 ( JGTRRA), P. L. 108–27, for the tax treatment of individuals receiving substitute payments in lieu of dividends required that IRS revise the instructions for the 2003 Form 1099–MISC, Miscel- laneous Income. The revised instructions require that substitute payments in lieu of dividends paid to individuals now be reported in Box 8 of Form 1099–MISC, and not on Form 1099–DIV, Dividends and Distributions.

The brokerage community has requested that the composite substitute statement procedures, outlined in Pub. 1179, be revised to allow composite substitute statements to be furnished for Form 1099–DIV and Form 1099–MISC reporting substitute payments in lieu of dividends. The IRS has decided to allow these composite statements beginning with statements required to be furnished for 2003. As a result, the following bullet

should be added to the bulleted list in Section 4.2.2 of Pub. 1179 under Exceptions :