• Substitute payments in lieu of div

idends reported in Box 8 of Form 1099–MISC may be reported on a composite substitute statement with Form 1099–DIV.

This change will be reflected in the next version of Pub. 1179. In addition, the next version of Pub. 1179 may allow additional forms to be furnished on substitute composite statements.

The rules and specifications for preparing the other forms discussed in Publication 1179 remain the same. If you are uncertain of any specification and need clarification, please submit a letter citing the specification, state your understanding and interpretation of the specification, and enclose an example of the form (if appropriate) to:

Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:T:T:SP 1111 Constitution Ave., NW Room 6411 Washington, DC 20224

Note: Allow at least 45 days for the IRS to respond.

You may also contact the Substitute Forms Program Unit via email at *taxforms@irs.gov. Enter “Substitute Forms” on the subject line.

2003-49 I.R.B. 1195 December 8, 2003

Community of Parma Renewal

Corporation, Parma, MO Cooperative Community Services,

Wichita, KS Cooperative Housing, Inc., Dayton, OH Crescent Community Services, Inc.,

Tustin, CA Criminon Community Education Center

of Silicon Valley, San Jose, CA Cued Speech and Language Association

of Utah, Park City, UT Cullen Medical Foundation, Inc.,

Lauderhill, FL Dads Making Christmas, Inc.,

Richmond, VA Dakota Foundation, St. Paul, MN Deep Horizon Corporation,

Friendswood, TX Delaware Civil War Society, Inc.,

Newport, DE Delta County Genealogical Society,

Escanaba, MI Deltas Center for Addictions,

Des Moines, IA District Five Christian Learning Center,

Duncan, SC District of Safety Advisory Board, Inc.,

Keithburg, IL Dominique Moceanu Foundation,

Spring, TX Downtown Collinsville Office,

Collinsville, IL DRIVE For Youth 2020,

Missouri City, TX East Kingsford Playground Association,

Kingsford, MI Eclectic Religious Service Association,

Spartanburg, SC EDR, Inc., Chicago, IL Emmet County Genealogical Society,

Petoskey, MI Enviro 1st, Durham, NC Ettrick Community Development &

Housing Corporation, Petersburg, VA Evergreen Youth, San Diego, CA Exeter Senior Center, Incorporated,

Exeter, CA Faith Cancer Foundation, Dallas, TX Fast Lane Track Club, Bluffton, SC Fathers and Mothers Who Care, Inc.,

Long Beach, CA Feline Society, Inc., Birmingham, AL First Step Services, Inc., Kenosha, WI Florida Safety Network, Inc., Naples, FL Forth Worth Diamond Soccer Club,

Fort Worth, TX Foundation 2000 for Children, Inc.,

Mableton, GA

All Saints Academy, Hickory, NC Allegro Orchestral Association,

Minnetonka, MN Aloha Noblehouse, Inc., Wahiawa, HI Alton United Soccer Club, Godfrey, IL American Grassroots Unlimited, Inc.,

Cullowhee, NC American Samoa Humane Society, Inc.,

Pago Pago, AS Ankylosing Spondylitis Research

International, Portland, OR Ann Goulden Orphanage Benefit

Corporation, Red Oak, TX Anne Arundel Council of Community

Services, Annapolis, MD Arabic American National Hall of Fame,

Detroit, MI Arc of Oklahoma, Inc.,

Oklahoma City, OK Arkansas City Rotary Charitable Fund,

Inc., Arkansas City, KS Arts in Paterson, Inc., Woodstock, NY Aspire Group, Inc., Jacksonville, FL Bales Intermediate PTO, Friendship, TX Barrington Youth Baseball, Inc.,

Fox River Grove, IL Bath Community Center, Inc., Bath, NC Bedford Central Community Development

Corporation, Inc., Brooklyn, NY Bell Social Services Enterprises, Inc.,

Pomona, CA Belleville After School Program,

Belleville, KS Bill Emerson Memorial Foundation,

Washington, DC Birch Run - Taymouth Educational

Foundation, Birch Run, MI BIRPS, Inc., Oklahoma City, OK BIRSCO International Ins. Small

Business University, Charlotte, NC Bradley Physical Therapy and

Rehabilitation, Boca Raton, FL Bread of Life Outreach Ministries,

Chicago, IL Breakthrough-Education for Economic

Action, Saint Louis, MO Breast Cancer Action, Inc., Lawrence, KS Broome Recipient Affairs Office, Inc.,

Binghamton, NY Bullhead City Rotary Foundation, Inc.,

Bullhead City, AZ Cal-State Community Services, Inc.,

Altadena, CA Cannon Walters Foundation,

West Valley City, UT Career Bridge Family Day Care Network,

New York, NY

Carver-Scott Educational Foundation,

Chaska, MN Catalina Sea Bass Fund, Inc.,

Homestead, IL Catoctin Foundation, Inc., Leesburg, VA CAW, Inc., Boise, ID Center for Chesapeake Communities,

Ltd., Annapolis, MD Center for Psychological Medicine, Inc.,

Santa Barbara, CA Center for Sports Leadership,

Colorado Springs, CO Centro De Bienestar Para La Gente,

Santa Maria, CA Chama Valley Search and Rescue,

Chama, NM Charleston Regional Economic

Development, Inc., Charleston, MO Cheboygan Hoops Boosters, Inc.,

Cheboygan, MI Chevra Chai Charitable Foundation of

California, Inc., Los Angeles, CA Children and Adolescent Addiction

Services, Inc., Hagerstown, MD Christian Family Heritage, Encino, CA Christian Financial Network, Inc.,

Rock Hill, SC Christian Golfers International, Inc.,

New Port Richey, FL Christian Lon Foundation for MPS

Children, Germantown, MD Christmas in April Franklin, Inc.,

Franklin, VA Citizens Association for Police Support,

Charlotte, NC City of Beeville Housing Authority

Non-Profit Corporation, Beeville, TX Class of 1988 Scholarship Fund, Inc.,

Washington, DC Clayton Recreation Sports and Wellness

Commission, Inc., Clayton, MO Coalition for Responsible

Econlockhatchee Development, Chuluota, FL Coast to Coast Referral Center,

Monrovia, CA Columbus/Franklin County News Bureau,

Columbus, OH Comfort Place Caring & Sharing,

Grand Rapids, MI Communities in Schools of Pensacola

Escambia County, Inc., Pensacola, FL Community Housing Development

Corp. of Mooresville-South Iredell, Mooresville, NC Community Impact Resident Council

for Leadership and Education, Ann Arbor, MI

December 8, 2003 1196 2003-49 I.R.B.

Johnson Memorial Foundation, Inc.,

New York, NY Journey Foundation, Des Moines, IA Just For Me Child Care Services,

Charlotte, NC Kansas City Alumia Foundation,

Kansas City, MO Kathleen High School Athletic Booster

Club, Inc., Lakeland, FL Kent County Enhancement Program,

Jayton, TX Kids With Crohns Foundation,

Thousand Oaks, CA Kidsplan, Ctr Barnstead, NH Kingwood Pops Orchestra, Kingwood, TX Klein Forest High School Publications

Booster Club, Inc., Houston, TX Krista Ford Foundation, Decatur, GA Lacrosse Area Dyslexia Research

Institute, Inc., Waumandee, WI Ladera Land Conservancy,

San Juan Capistrano, CA Lakeshore PTO, Eau Claire, WI Larry Emery Memorial Rotary

Scholarship Foundation, Camarillo, CA Las America Educational Foundation,

Chicago, IL Laurent Clerc Deaf Academy, Aurora, IL Lazy Eight Foundation, Denver, CO Leadership Big Bend, Alpine, TX Life Building Communities, Florence, NJ Lifespan Learning Network,

Monterey, CA Light of the World Economic

Development Corporation, Columbia, SC Lock Ness Learning Center,

Minneapolis, MN Long Shoals Community Center,

Lincolnton, NC Love of Life, Alameda, CA Lowell Area Youth Development, Inc.,

Troy, MI Lydia Foundation, Arlington, VA M.I.S. Charities, Inc.,

Warrensville Heights, OH Maranatha Foundation, Houma, LA Martin County Agricultural Fair

Association, Inc., Stuart, FL Martin High School Oral Interpretation

Booster Club, Arlington, TX Masters Ministry, Inc., Charlotte, NC Men for Social Change, Lake City, FL Metaphysical Co-Op Love, Inc.,

Philadelphia, PA Miami Dade Resident College, Inc.,

Miami, FL

Franklin Lady Cougars Basketball Booster

Club, El Paso, TX Freedom Fellowship Outreach Center,

Newport News, VA Frenship Isd Athletic Booster Club,

Wolfforth, TX Friends of Pep Academy, Detroit, MI Friends of the Aldridge, McAlester, OK Friends of the Flat River Community

Library, Greenville, MI Friends of the Ice Show, Southfield, MI Friends of Uvalde Memorial Hospital

Hospice Services, Bedford, NY Garden City Figure Skating Club,

Livonia, MI Gates County Partnership for Children,

Sunbury, NC Georgia Affordable Housing Corporation,

Atlanta, GA Geriatric Healthcare Association,

Pittsburgh, PA GHS Owl Football Club, Garland, TX Gilead II, Inc., Oshkosh, WI Givemore Org., Pasadena, CA Global Art in Action, Inc., Paia, HI Global Taekwon-Do-Alaska, Inc.,

Fairbanks, AK Goal Identification for True Success, Inc.

(GIFTS), Charleston, WV Graduate and Professional Student

Assembly, Minneapolis, MN Grand South Brand Growth Association,

St. Louis, MO Gray Rock Community Center,

Lavaca, AR Great Rivers Alliance of Natural Resource

Districts, Maryville, IL Greater Fairplay Youth Council, Inc.,

Fairplay, CO Gymnastics of San Antonio Parents Club,

San Antonio, TX Hampden Ministries, Inc., Denver, CO Hands to Honduras-Outreach Ministries,

Alma, MI Hartley Daycare Association, Hartley, IA Hawaii Association of Rural Private

Schools, Kailua, HI Helping Our Public Education

Corporation, Bunnell, FL Hidalgo Independent School District

Scholarship Foundation, Hidalgo, TX Hillcrest Ministries, Inc.,

Grand Rapids, MI Hispanic Business Development Institute,

San Jose, CA Historic Jackson Ward Main St., Inc.,

Richmond, VA

Historic Meacham Hotel & Retreat

Center, Inc., Meacham, OR History Makers International,

Granada Hills, CA Hmong Culture Collection, Inc.,

Fresno, CA Hollister Police Activities League,

Hollister, CA Home and School Association of

Annunciation School, Green Bay, WI Homebound, Coon Rapids, MI Honeys Women Helping Women and

Children, Jonesboro, GA Housing and Supportive Alliance of

Salisbury-Rowan, Inc., Salisbury, NC Hunters for the Hungry, Inc., Augusta, ME Illinois High School Athletic Hall of

Fame, Princeton, IL Illinois Life Underwriters Foundation,

Springfield, IL Illinois Principals Foundation,

Springfield, IL Inner Growth Youth Center,

Thomasville, NC Inspirational Community Development

and Learning Center, Inc., Belle Glade, FL Institute for the Advancement of Micro

Finance, Inc., Deerfield Beach, FL Integrated Architecture Learning Center,

Inc., Grand Rapids, MI International Accreditation Forum,

Milwaukee, WI International Connectivity and

Capacitation in Education, Eugene, OR International School of Prague

Foundation, Inc., New York, NY Ira B. Jones Primary Parent-Teacher

Organization, Asheville, NC Ironwoods Homeownership Program,

Ironwood, MI Isaac Suku Memorial Foundation

of America for Liberia, Inc., Hyattsville, MD Ishyirahamwe Ubumwe, Stockton, CA Islamic Message Foundation of New

Orleans, Inc., New Orleans, LA Iuka Dixie Girls Softball, Inc., Iuka, MS J. E. Ealy Foundation, Southfield, MI James Madison Elementary School Parent

Club, Madera, CA James T. Murone Childrens Museum of

Discovery, Warner Robins, GA Jasper County Family Connection, Inc.,

Monticello, GA John Philip Sousa Foundation,

West Lafayette, IN

2003-49 I.R.B. 1197 December 8, 2003

Second Chance Project, Inc.,

Baltimore, MD Senior Society of Friends, San Mateo, FL Service Net, Walterboro, SC Seven Corners Childrens Center, Inc.,

Falls Church, VA Shenandoah Valley Blues Society,

Fisherville, VA Shield of Chernobyl, Inc., Rochester, NY Shih Tzu Rescue, Inc., S.W. Ranches, FL Shiloh Spiritual Growth Ministries,

Chino Valley, AZ Sickles High School Omnibus Booster

Organization, Inc., Tampa, FL Sierra Leone-American Organization of

Texoma, Inc., Garland, TX Simi Valley Broadcast Academy,

Simi Valley, CA Simkus & Ventura Group Foundation for

Financial Literacy, Lawrenceville, NJ Sisters Community Outreach Program,

Philadelphia, PA Sky-High Exposure, Inc., Bronx, NY Smart Ride, Columbia, MO Society for Interdisciplinary Studies,

North Bend, WA Societys Assets, Racine, WI Solutions Television Magazine, Inc,

Huntington Beach, CA Sounds of the Spirit Center for Jazz,

Chicago, IL South Amboy Irish-American

Association, Inc., South Amboy, NJ South Carolina School for the Deaf

Alumni Association, Spartanburg, SC South Charleston Public Library

Foundation, Inc., S. Charleston, WV South San Jose Lions Charitable

Foundation, San Jose, CA Southwest Atlanta Community

Partnership, Inc., Atlanta, GA Southwest Leadership Team, Inc.,

Baltimore, MD Southwest Michigan Basketball,

Portage, MI Space Port Rotary Foundation, Inc.,

Titusville, FL Spring Valley Athletic Boosters

Association, Inc., Huntington, WV Starr Elementary PTO, Anderson, SC Stoughton Area Educational Foundation,

Stoughton, WI Sundays at Three, Inc., Columbia, MD Sunridge Conservancy, Sacramento, CA Sunshine Care, Inc., Forestville, MD Support Your Own, Inc., Stockton, CA Tender Mercy Ministries, Lexington, KY

Michigan Interscholastic Forensic

Association, Ann Arbor, MI Mid-Peninsula Oroysom Senior Housing,

Inc., Redwood City, CA Middle Atlantic Sports Academy, Inc.,

Allentown, PA Millennium Jazz Works Society, Inc.,

Annapolis, MD Minnesota Association of Black Lawyers

Foundation, Minneapolis, MN Minnesota Revels, Inc., Minneapolis, MN Minority Development Association, Inc.,

Los Angeles, CA Missouri African American Culture

Initiative, St. Louis, MO Missouri Alliance for Arts Education,

St. Louis, MO Missouri Center on Addictive Disorders,

Inc., Raytown, MO Missourians Promoting Safe & Sober

Driving Foundation, Jefferson City, MO Moonlight Theatre Company, Clifton, VA Mt. Clemens Hockey Scholarship Fund,

Inc., Clinton Township, MI National Mens History Month Project,

Lacey, WA National Organization of Mens Outreach

for Rape Education, Baltimore, MD NCAL-Acquisition II, Inc.,

Winston-Salem, NC New Birth Recovery Home, San Jose, CA New Direction Foundation, Inc.,

Norman, OK New Friends Adult Day Care-Day Health

Incorporate, Charlotte, NC New Life Cultural Society, Northbrook, IL Nisei Week Foundation, Inc.,

Los Angeles, CA No Longer a Victim, Inc., Houston, TX Normas Academy of Dance Scholarship

Fund, Inc., Atlanta, GA North American Konani Association, Inc.,

Brooklyn, NY North Carolina Association of Black

Storyteller, Inc., Charlotte, NC North Carolina Crime Prevention

Association, Southern Shore, NC North Harlingen Rotary Club Student

Loan Foundation, Harlingen, TX Northern Ponca Housing Resident

Association, Norfolk, NE Northwest Cabarrus Band Boosters, Inc.,

Kannapolis, NC NUJC, Inc., New Ulm, MN Oak Ridge High School Sports Booster

Club, Conroe, TX Ocala Toros Soccer Club, Inc., Ocala, FL

Olde Friends Concert Artists, Inc.,

Broomfield, CO Olympic Hearts Gymnastics Foundation,

Brooklyn Park, MN Our Place Personal Care Home, Inc.,

Doraville, GA Oxnard Public Library Development

Corporation, Oxnard, CA Parents in Control Educational

Foundation, Olathe, KS Pedernales Valley Disaster Discovery,

Inc., Austin, TX Petersburg High School Boosters Club,

Petersburg, VA Phillips Kids, Inc., Eagan, MN Phoenix Academy for the Performing

Arts, South Orange, NJ Phoenix Dance Theatre, Oswego, IL Pine Bluff Arkansas Black Nurses

Association, Pine Bluff, AR Pray Train & Study, Inc., Wilmington, DE Project Change, Washington, DC Randolph County Community Alliance,

Inc., Elkins, WV Readi Corp., Rural Hall, NC Red Sea Missions, Charlotte, NC Region a Connect NC Commission, Inc.,

Bryson City, NC Regulatory Checkbook, Alexandria, VA Repairers of the Breach, Inc., Toledo, OH Rescue Me An Avian Sanctuary,

Washington, DC Residential Service Corporation,

St. Louis, MO Resource Directory, Inc., New York, NY River Valley Foundation, Mankato, MN Riverside County Library Foundation,

Riverside, CA Rizpah Family Services,

Boynton Beach, FL Rotary Charities Foundation of District

6490, Champaign, IL Rotary Club of Lakeway-Lake Travis

Foundation, Inc., Austin, TX Ruth Camp Campbell Memorial Library,

Franklin, VA RX Alms, Inc., Tulsa, OK Salt Mine Youth Center, Harrisonburg, VA Sankofa, Inc., Greensboro, NC Saugatuck Athletic Boosters,

Saugatuck, MI School District 92 Foundation for

Educational Excellence, Lockport, IL Scotland Home Health, Inc.,

Laurinburg, NC S.E. & L.C. Backhus Foundation,

San Rafael, CA S E R V Ministries, Dana Point, CA

December 8, 2003 1198 2003-49 I.R.B.

Witness for Jesus, Inc., Malden, MO Womens Suffrage for Prostate Cancer

Awareness, Sunnyvale, CA Work With Dignity, Minneapolis, MN World Education Business Board,

Detroit, MI

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.

Texas Topps Booster Club, Inc.,

San Marcos, TX Thunder Mountain Soccer Association,

Palisade, CO Timothy’s Charge Ministries, Inc.,

Columbus, OH Touched by Love Ministries, Inc.,

Sierra, CA Tough Town, Incorporated, Houston, TX Tri-County Mental Health Consumers,

Inc., Conroe, TX Tri-Valley Football Parents Association,

Inc., Hegins, PA Truth for Living, Inc., Dade City, FL Universal Health Care Education Fund,

Boston, MA University of Hawaii Alumni-Associates

Capital Region Charter, Alexandria, VA Victorious Life Outreach, Seattle, WA Vine and Branch Connection, Inc.,

Virginia Beach, VA Vintage Radio Museum, Fairhope, AL Virginia Professionals Association, Inc.,

Charlottesville, VA

Virginia Rhythmic Sport of Gymnastics

Association, Virginia Beach, VA W. M. Fountain Corporation, Lowell, MA Wake Technology Academy, Raleigh, NC Wake Up America of Lake Fairways, Inc.,

North Ft. Myers, FL Washington Heights Arts Center, Inc.,

New York, NY Waterwise-America, Inc., Milwaukee, WI Way Ministries, Omaha, NE We Can Make a Difference Development

Corporation, Bronx, NY Welfare Reform Corporation of the United

States of America, Inc., Mobile, AL West Coast Solutions, Inc., Tampa, FL West Fresno Community Foundation,

Inc., Fresno, CA White Feather Medicine Society,

Lakewood, WA White Lick Literary Society, Avon, IN Windhaven, Laurel, MD Winds of Change Foundation,

Woodside, CA Wings of Refuge, Inc., Tomball, TX

2003-49 I.R.B. 1199 December 8, 2003