Part IV. Items — Internal Revenue Bulletin 2004-17

Foundations Status of Certain Organizations

Announcement 2004–30

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:

Academy of Community Action, Inc.,

Terrell, TX Acadiana Wildlife Education and

Rehabilitation, Lafayette, LA Accrediting Commission International,

Inc., Beebe, AR Act Like Me Foundation, Inc., Miami, FL Active Life Adult Day Care, El Paso, TX ADFAC African Diaspora Fine Art

Committee, Inc., Coconut Grove, FL Adoption Medical History International

Registry, Inc., West Palm Beach, FL African American Parents for Higher

Education, Irving, TX Agape Learning Center a Non Profit

Corporation, Baton Rouge, LA Ahepa Camps, Inc., San Antonio, TX Air and Ground Museum,

San Antonio, TX Air Oklahoma Starts Basketball Club,

Inc., Edmond, OK Alice & Jim Wells County Community

Foundation, Alice, TX Alpha & Omega, Forrest City, AR Alpha Phi Alpha Fraternity, Inc.,

Birmingham, AL Alpha Phi Alpha Zeta Alpha Lamda

Chapter Educational and Charitable, Ft. Lauderdale, FL

American Aircraft Museum, Inc.,

Enid, OK American Indian Cultural Society, Inc.,

Desoto, TX American Society of Extra-Corporeal

Technology Region VIII, San Antonio, TX American University Delta

Chi Educational Foundation, Washington, DC Anterra Ranch, Inc., El Reno, OK Arboretum Family Council,

San Marcos, TX Arkansas Coalition for Choice

Foundation, Inc., Little Rock, AR Arkansas Waiver Association,

Little Rock, AR Art Light Institute, Inc., Santa Fe, NM Artscope South, Inc., Jackson, MS Artspace Center for the Arts, Inc.,

Port Charlotte, FL Asian-American Womens Business

Council, Irving, TX Asian Pacific American Youth of

Worcester, Inc., Houston, TX Asociacion De Mujeres Hispanas Contra

La Discriminacion Y La Violencia De Genero, Hallandale, FL Assisted and Safe Homes, Inc.,

Natchitoches, LA Association for Disabled Cubans, Inc.,

Hialeah, FL Association of Nigerian Christians

in One Accord, Incorporated, N. Little Rock, AR At His Feet Music, Duncanville, TX Athens Area Chamber Foundation, Inc.,

Athens, TX Atoka Youth Network, Inc., Atoka, OK Avenue Proactive Resource Center,

Dallas, TX Ayuda De Grandes Ligas, Inc.,

Baymon, PR B & B Books for Children Foundation,

Inc., Ft. Lauderdale, FL Barleys Bay Festival, Inc., Key Largo, FL BDP Training, Inc., Miami, FL Bedwell Financial Services, Inc.,

Tulsa, OK Begotten of Him Ministries, Inc.,

Tyler, TX Behavioral Intervention Experiences, Inc.,

Houston, TX Bess Development Corporation of South

Florida, Hialeah, FL

Bessemer Family Service Center,

Bessemer, AL Bethlehem Community Council,

Gilmer, TX Beverage Education Assistance and

Training, Inc., Houston, TX Bnai Brith Hillel of San Antonio Texas,

Inc., San Antonio, TX Bob Nicholls Ministries, Inc.,

Fort Worth, TX Bodean Youth Garden Project, Inc.,

Tulsa, OK Borders Learning Community, Austin, TX Boys & Girls Club, McLoud, OK Bringing Responsible Ownership Through

Helping Each Resident Succeed, Inc., Waco, TX Broken Yokes Ministries, Inc.,

San Antonio, TX Brother Lawrence Society, Inc.,

Jackson, MS Broward County Archaeological Society,

Inc., Davie, FL Budapest Orchestral Foundation for

Young Musicians, Houston, TX Buddy Owens Ministries, Inc.,

McAllen, TX Business Service Center of Arkansas,

Inc., Jacksonville, AR Byars Foundation, Inc., Boca Raton, FL Caddo Bossier Youth Sporting Club, Inc.,

Shreveport, LA Calling All Colors of Florida, Inc.,

Lake Worth, FL Calvin Lane Foundation, Cedar Hill, TX Canutillo Community Center, Inc.,

Canutillo, TX Capital Area Community Mediation

Center, Inc., Baton Rouge, LA Carbon Hill Brotherhood Society,

Carbon Hill, AL C A R E Creating Awareness Reaching

Equity, Inc., Lubbock, TX Care-Givers Plus, Inc., New Orleans, LA Caring Place, Inc., Ft. Lauderdale, FL Carpenters Center, Inc.,

W. Palm Beach, FL CCA Housing, Inc., Lewisville, TX Center for Learning Through the Arts,

Rowlett, TX Center for Self-Sufficient Living, Inc.,

Clearlake, CA Center of Applied Health Research,

Austin, TX

April 26, 2004 833 2004-17 I.R.B.

Dorcas, Inc., Avondale, LA Douglas Arant Non-Profit Corp.,

Birmingham, AL Downtown Community Development

Corporation Holy Cross, New Orleans, LA Drug and Violence Task of Baxter County,

Mountain Home, AR Dumas Area Crisis Pregnancy Center,

Dumas, TX Durham Area Swimming Association,

Durham, CA E. A. Henry Community Development

Corporation, New Orleans, LA Eagle Foundation, El Prado, NM Earth Rangers, Inc., Coral Springs, FL Earth Tone Media, Garland, TX East Austin Jacobs Ladder Room and

Board Home, Inc., Austin, TX East Texas Electric Eels, Inc.,

Henderson, TX Eastern Johnson County Medical

Development, Inc., Alvarado, TX Economic Development Eternal

Networking, Inc., Princeton, FL Ecumenical Church of God, Inc.,

Singer Island, FL Educare 2001, Inc., New Orleans, LA Educational Foundation of the Americas,

Inc., San Antonio, TX Educational Learning Corporation,

Jackson, MS Edward Madison Community

Development Corporation, Inc., New Orleans, LA Egbe Lukumi, Inc., Miami, FL El Grupo Folklorico De Martin De Leon,

Victoria, TX El Paso Arms of Love Aids Ministry,

El Paso, TX El Paso Parks and Recreation Foundation,

El Paso, TX El Shaddai Economic Education

Development, Inc., Laud Lakes, FL Elder Legacy Fund, Oklahoma City, OK Electronic Conservative Clearinghouse

Library, Inc., Shawnee, OK Elijah & Isaac Foundation, Chico, CA End Time Champions, Inc., Sarasota, FL Enugu State Progressive Union,

Arlington, TX Environmental Research Consortium of

Louisiana, Inc., New Orleans, LA Ephphatas Adam & Eve Garden,

Austin, TX Erin Tierney Kramp Encouragement

Foundation, Dallas, TX

Centre for Community Enrichment, Inc.,

Olla, LA CH of Manatee, Inc., Bradenton, FL Chaplains for Assisted Living, Inc.,

Priceton, TX Chestnut Neighborhood Revitalization

Corporation, Austin, TX Children First Child Care and Learning

Center, Inc., Baton Rouge, LA Childrens Advocacy Center of Central

Texas, Belton, TX Childrens Counseling Center, Inc.,

Boca Raton, FL Chisum Parent Teacher Organization,

Paris, TX Christian Alliance for Sexual Recovery,

Inc., Eden Prairie, MN Christian Alliance of Florida, Tampa, FL Christian Brothers, Incorporated,

Jennings, LA Christian Connection, Inc., Ruston, LA Christians Against Sinful Actions,

Houston, TX Christlove International Christian

Ministries, Baton Rouge, LA Christopher Ryan Swartout Foundation,

Carrollton, TX Ciboney Tribe, Inc., Sarasota, FL Circle of Voices, Lafayette, CA Citizens Foundation for Education

Charitable Trust, Dallas, TX Citycharities Org., Dallas, TX Clowns Who Care, Corpus Christi, TX Club Hoops, Folsom, CA Coalition Pour Le Development De

La Commune De Jean Rabel, Inc., Lauderhill, FL Collaborative Family Services, Inc.,

Gretna, LA College Source, Incorporated,

Lauderhill, FL Collier County Microenterprise

Corporation, Naples, FL Committee Action for Relief of

Department of Artibonite, Inc., Lake Worth, FL Common Enterprise, Inc.,

San Antonio, TX Communities for Kidz, Rockwell, TX Communities United Partnership,

Albuquerque, NM Community Development Corporation of

Bossier City, Bossier City, LA Community Oriented Policing

Services-Helping Hands, Inc., Lake Charles, LA Community Power, Lake Charles, LA

Community Preschool and Daycare of

Guerneville, Guerneville, CA Community Resource and Transition

Centers, Inc., Pembroke Pines, FL Comprehensive Health Network, Inc.,

Hialeah, FL Computer Unlimited Foundation, Inc.,

Riviera Beach, FL Convicts of Christ, Inc.,

Ft. Lauderdale, FL C O P D Support, Tulsa, OK Cottonwoods Foundation for Excellent

Schools, Inc., Cottonwood, CA Council of Parent Attorneys and

Advocates, Inc., Washington, DC Courthouse Crusade Ministries, Inc.,

Fort Payne, AL Coushatta Museum, Inc., Coushatta, LA Crape Myrtle Trails of McKinney

Foundation, McKinney, TX Creole Cottage, New Orleans, LA Creole Museum & Multi Cultural Center,

Inc., Scott, LA Crossroads Ministries, Inc., Stigler, OK Crosswind Playground, Inc.,

Spicewood, TX Crosswise Productions, Inc.,

Cedar Hill, TX Cuddly Love Preschool & Day Care

Center, Inc., Shreveport, LA Culture Link, Santa Fe, NM Cyprus Cove Geriatric Care Center,

Jackson, MS Cystic Fibrosis Support Association, Inc.,

Hattiesburg, MS D 4 D, Inc., Dallas, TX D Ella Foundation, Inc., Sarasota, FL Dales Dream Ranch, Incorporated,

Austin, TX Dallas Area Chess-in-the-Schools, Inc.,

Dallas, TX Dallas County Dental Society Foundation,

Dallas, TX Darnay Scott Foundation, San Diego, CA Deaf Abused Women and Children

Advocacy Services, Austin, TX Deer Park Citizens Police Academy

Alumni Association, Deer Park, TX Delta Resource Initiatives Development

Corporation, West Memphis, AR Denton Hockey Club, Inc., Denton, TX DeSoto First Foundation, Southhaven, MS Dimensions Danze Company, Dallas, TX Dive in Austin, Inc., Austin, TX Diversity in Law Foundation,

Sacramento, CA Donation Station for Education,

Baton Rouge, LA

2004-17 I.R.B. 834 April 26, 2004

Hidden Valley Sports Park,

Canyon Lake, TX Hispanic 50, Dallas, TX Hivus, Inc., Miami, FL Hobart Youth Association, Inc.,

Hobart, OK Hollywood Park Community Center, Inc.,

Hollywood, FL Holy Spirit Co-op, Breaux Bridge, LA Home of Champions Curtis Cokes

Foundation, Inc., Dallas, TX Homestead Fest, Inc., Homestead, FL Hoopla, Inc., Southlake, TX Hopeace, Inc., Montgomery, AL House of Mercy, Mamou, LA Housing Coalition of Mississippi, Inc.,

Taylorsville, MS Housing Counselors of Texas, Inc.,

Dallas, TX Houston Area Friends of Florida College,

Houston, TX Houston Texas Fencing Association, Inc.,

Houston, TX Human Source Foundation,

Fort Worth, TX Hunter Trapper Trader Museum, Inc.,

Cliff, NM I Love the Kids Foundation, Inc.,

Miramar, FL Ice Plant, Inc., Jourdanton, TX Ici of Mississippi, Inc., Jackson, MS Impact San Antonio, Inc.,

San Antonio, TX In His Place, Dallas, TX In Our World, Inc., Inglewood, CA In Spirit and in Truth Ministry,

Garland, TX Indian Territory Arts & Humanities

Council, Inc., Broken Arrow, OK Infinity Network and Programs, Inc.,

New Orleans, LA Inkind, Inc., Austin, TX Institute for American Indian

Development, Richmond, CA Institute for Education Grants and

Scholarships, Inc., Monroeville, AL International Adoption Services of

Florida, Bradenton, FL International Aid for Under Priviledge

Children, Inc., Miami, FL International Connections, Inc.,

Shawnee, OK International Development Institute

05-01-97, Lodi, CA International Medicine Network, Inc.,

Tulsa, OK

Eugene Powell Community Development

Corporation, New Orleans, LA Evening Star Youth Foundation, Inc.,

Harvey, LA Excellence Foundation, Jackson, MS Explore World of Venture, Houston, TX Express Dental, Inc., Miami, FL Faith Community Development Center a

Not-for-Profit-Corp., Fort Smith, AR Faith Development, Inc., Opa-Locka, FL Farmers Branch Youth Football

& Cheerleaders Association, Farmers Branch, TX Federation of Professional Baseball

Players, Inc., Miami, FL Fe-Fundacao Esperanca, Austin, TX Fellowship of Racing Christians

Everywhere, Inc., Aleander, AR Festival of Freedom Foundation,

Dallas, TX Fihi, Inc., Madison, AL First District Community Development

Corporation, New Orleans, LA Florida Development Enterprises

Corporation, W. Palm Beach, FL Fly the Kids, Inc., Arlington, TX Foothills Future, Cameron Park, CA For Youth for Change, Inc.,

Pembroke Pines, FL Fort Myers Baseball Club, Inc.,

Fort Myers, FL Foundation Amistad, Inc., Arlington, TX Foundation for Natural Child

Development, Austin, TX Frank Sepulveda-Handy Andy

Supermarkets Scholarship Foundation, San Antonio, TX Friends for Life Foundation, Leander, TX Friends of Good Shepherd Mobay, Inc.,

Miramar, FL Friends of Sacramento Fencing Club,

Carmichael, CA Friends of the Point Comfort Branch

Library, Point Comfort, TX From the Heart Employee Benevolent

Fund, Fort Worth, TX Gamma Lambda Chapter Building

Corporation, Tulsa, OK Garfield County Chapter of Childrens

Horizons, Enid, OK Garland Hispanic Business Association,

Garland, TX Georgetown Community Television, Inc.,

Georgetown, TX Gibson Trust, Inc., Pompano Beach, FL Giddings Community Charitable

Association, Giddings, TX Gideons Army Ministries, Port Arthur, TX

Give Us This Day Our Daily Bread,

Incorporated, Deerfield Beach, FL Global Family Foundation, Inc.,

Oklahoma City, OK Global Outreach & Development

Corporation, Boca Raton, FL Gold Coast Music Programs, Inc.,

West Palm Beach, FL Golden Beach Improvement Foundation

Trust, Inc., Miami Lakes, FL Golden Hammer Awards,

New Orleans, LA Good Action, Inc., Miami, FL Good Faith Foundation, Houston, TX Grand Prix Charities of Houston,

Houston, TX Greater Baton Rouge Community Clinic,

Inc., Baton Rouge, LA Greater Broward Church of Christ, Inc.,

Ft. Lauderdale, FL Greater Faith Outreach Ministries,

Blytheville, AR Greater St. Stephen Manor, Inc.,

Harvey, LA Greek American Medical Society of South

Florida, Inc., Boca Raton, FL Greyhound Adoption League S-F, Inc.,

West Palm Beach, FL Guadalupe Neighborhood Association,

Inc., Skidmore, TX Guine-Bissau Association of Students &

Immigrants, Santa Rosa, CA H. M. Willis Community Development

Corporation, New Orleans, LA Haitian-American Social Service Council,

Inc., Lake Worth, FL Hammers Motorcycle Outreach,

Gilmer, TX Happin, New Orleans, LA Harmony Health, Marble Falls, TX Healdsburg Hospital Foundation,

Healdsburg, CA Health Culture Technologies, Inc.,

Houston, TX Health for Moore Clinic, Inc., Moore, OK Health Resource Network of Texas,

Arlington, TX Heart Center for Healing and Art,

New York, NY Heart of Fair Haven, Inc., Lindale, TX Heber Springs Tiny Town Learning

Center, Inc., Quitman, AR Helping Hands Economic Development,

Inc., Miami, FL Helping Out Parents Through Education,

Leander, TX Hepburn Family Foundation, Inc.,

Hallandale, FL

April 26, 2004 835 2004-17 I.R.B.

Main Street Siloam Springs, Inc.,

Siloam Springs, AR Mansfield I S D Education Foundation,

Inc., Mansfield, TX Marietta Business District Association,

Marietta, OK Maritime Heritage Preservation Society,

Fairhope, AL Marley Homes & Addition Tenants

Council, Frederiksted, VI Martin County Regional Land Tr, Inc.,

Stuart, FL Mayim Ministries, Inc., Burnet, TX Mediation Center for the Espanola Valley,

Espanola, NM Megan Enterprise, Inc., Baton Rouge, LA Mendocino Coast Model Railroad and

Historical Society, Fort Bragg, CA Mensana Foundation, Inc., Sarasota, FL Mental Health Association in Northwest

Arkansas, Fayetteville, AR Messiah Reign Ministries, Inc.,

Nesbit, MS Metropolitan Musical Theatre Company,

Key West, FL Miami Manatees Baseball Club,

Incorporated, Miami, FL Migdal Ohr, Inc., Miami Beach, FL Mighty Rock Ministries, Alma, AR Millien Economic Development, Inc.,

Miami, FL Mimi Correa Scholarship Fund, Inc.,

Harlingen, TX Ministries of Enlightenment, Houston, TX Minority Health Consortium of Arkansas,

Incorporated, Little Rock, AR Mission Mississippi-Pine Belt,

Hattiesburg, MS Mississippi Animal Control & Protection

Association, Raymond, MS Mississippi Center for Freedom of

Information, Inc., Jackson, MS MM Cybertech Group, Dallas, TX Mobile River Basin Coalition,

Birmingham, AL Molly Marine Restoration Society, Inc.,

New Orleans, LA Moore Ministries, Inc., McAllen, TX Moores Child Dev. Center, Inc.,

Jackson, MS Morgan City Making a Difference, Inc.,

Morgan City, LA Mount Neighborhood Development,

New Orleans, LA Mountain Movers Ministries, Inc.,

Brandon, MS Moving in the Right Direction Girls, Inc.,

Mesquite, TX

International Society for Sexually

Transmitted Diseases Research, New Orleans, LA International Wind Synthesis Association,

Inc., Ft. Lauderdale, FL Inverness Village, Tulsa, OK Iredell Baseball Association, Iredell, TX Islamorada Firefighters Benevolent

Association, Inc., Islamorada, FL Its Not About Us Ministries,

Huntsville, AL J C Ministries, Inc., Lewisville, TX J Paul Ministries, Inc., Huntsville, AL James Madison High School Booster

Club, Dallas, TX Jennifers Heart-Friends of Victims

Outreach, Dallas, TX Jhankar School of Dancing, Inc.,

Houston, TX John D. Flowers Scholarship Fund,

Tuskegee, AL John Jacobs and the Power Team, Inc.,

Dallas, TX Joy of Learning Child Development

Center, Inc., Mansfield, LA Jurisdiction Independent Regional

Emergency Helicopters, Whitewright, TX K-SMH Radio, Tahoma, CA Keith L. Straghn Memorial & Scholarship

Fund, Delray Beach, FL Kevin G. Wooldridge Memorial

Foundation, Inc., New Orleans, LA Keys, Little Rock, AR Keys to Kenai, Inc., Scarborough, ME Kiddieland Daycare and Nursery,

Monroe, LA K I D S Ketchum Involved in Developing

Students, Inc., Kethcum, OK Kids We Care, Inc., Edmond, OK Kids World Day Care & Pre School,

Ville Platte, LA King Solomon Community Development

Corporation, Inc., Fort Smith, AR Kingston International Center for African

Music, Austin, TX Kipling Family Ministries International,

Inc., Broken Arrow, OK Korean American Social Service Center,

Killeen, TX Krop, Inc., St. Augustine, FL KTF Foundation, Lauderhill, FL L. C. & Daisy Bates Museum Foundation,

Jacksonville, AR La Fundacion Maria, Miami, FL La Petite Kingdom, Inc., Grosse Tete, LA La Raza Unida Center, Inc.,

Pompano Beach, FL

Lake County Community Radio,

Lakeport, CA Lake Highlands Youth Football

Association, Dallas, TX Lake Whitney All-Branch Law

Enforcement, Whitney, TX Lamesa Youth Football, Inc., Lamesa, TX Lasonrisa Productions, Inc., Austin, TX Lathan Memorial Scholarship Fund, Inc.,

Port Arthur, TX Latin American Center for the Arts, Inc.,

Miami, FL Law Enforcement Officers Charitable

Foundation, Inc., Miami, FL LBI Childrens Foundation, Inc.,

Coral Springs, FL Leadership Lake Country, Inc.,

Hawkins, TX Leakey Volunteer Fire Department, Inc.,

Leakey, TX Lee County Pulling Together,

Fort Myers, FL Lee County Youth Committee,

Giddings, TX Lehmann Research Foundation,

San Antonio, TX Light in the Darkness Ministries,

Mt. Pleasant, TX Light of the Cross Ministries International,

Mason, TX Lil Rabbits, Inc., Ralls, TX Linden Keiffer Educational Foundation,

Inc., Marrero, LA Little Lambs Daycare Learning Center,

New Roads, LA Lone Star State Taekwondo Association,

Fort Worth, TX Longview 2020 Forum, Longview, TX Lorean Roberts Foundation, Plano, TX Loud Daycare Center, Inc., Ringgold, LA Louis A. Martinet Foundation,

Baton Rouge, LA Louisiana Crime Resistance Association,

Inc., Belle Chasse, LA Louisiana High Scope Educators

Association, Leesville, LA Love Hope & Charity, Inc., Dallas, TX Love in Action, Inc., Miami, FL Love in Action, Inc., Tulsa, OK Loving Hands Ministry, Inc.,

Plantation, FL M L C Guidance, Incorporated,

Idabel, OK Mabryer Foundation, Richvale, CA Mabuhay Verde Living Centers, Inc.,

Elgin, TX Magnause, Marina, CA

2004-17 I.R.B. 836 April 26, 2004

Policewives, Littleton, CO Polonia, Inc., St. Petersburg, FL Ponca City Police Foundation Trust,

Ponca City, OK Positive Touch Plus, New Orleans, LA Powerhouse Prayer and Deliverance

Ministries, Inc., Orlando, FL Primary Learning Academy, Inc.,

W. Memphis, AR Prince of Peace Foundation,

Escondido, CA Pro-Kidney Foundation, Inc.,

Miami Beach, FL Project Intervention Wyandanch, Inc.,

North Babylon, NY Project Rescue, Lake Charles, LA Prophetic People Ministries,

San Antonio, TX Public Access Defibrillator League,

Sacramento, CA Rainbow for Children, Inc., Plano, TX Ray Orr Ministries, Inc., Dallas, TX Real People Ministries, Inc., Olathe, KS Real World Ministries, Inc., Bradenton, FL Red River Humane Society, Inc.,

Coushatta, LA Red River Valley Bluegrass Club, Inc.,

Paris, TX Refreshing Winds Ministries, Inc.,

Houston, TX Rehabilitation the Christian Way,

West Palm Beach, FL Rescue Rottie, Oakland, CA Restoration & Reconciliation Outreach,

Inc., Miami, FL Revival Ministries of Palm Beach, Inc.,

N. Palm Beach, FL Richie Cunninghams Happy Days

Foundation, Irving, TX Richmond Jaguars-East Bay Track Club,

Richmond, CA Rio Americano Aquatics Foundation,

Sacramento, CA Rivers of Grace Ministries, Cedar Hill, TX Rockport-Fulton Christian Community

Corps, Fulton, TX Rogers County Fire and Life Safety

Association, Claremore, OK Rolling Hills Independent Living

Community, Inc., Desoto, TX Round Rock Heritage Society,

Round Rock, TX Rural Hidden Treasures, Inc.,

Bogalusa, LA Sacramento Center for Intercultural

Relations, Elk Grove, CA Sacramento Interfaith Hospital Network,

Sacramento, CA

Mt. Moriah Youth Community Center,

Inc., Miami, FL Musa Institute, Inc., Garland, TX Muslims of Abilene Community Center,

Inc., Abilene, TX Mustang Education Foundation,

Chico, CA My Sisters House, Inc., Richardson, TX Myhelp, Houston, TX Narrative Publishing, Hewitt, TX National Institute for Dialogueson

Multi-Culturalism and Anti-Racism, New York, NY Natural Hormone Research Institute, Inc.,

Dallas, TX Natural Woman Natural Man, Inc.,

Nevada City, CA Nehemiah Ministry International,

Plano, TX Neighborhood Improvement Association

Community Development Corp., Dallas, TX New Beginning Christian Camp,

Everman, TX New Bethel H O P, Inc., Clarksdale, MS New Creation Ministries, Inc.,

Bartlesville, OK New Era of Hollywood, Inc.,

Hollywood, FL New Hope Community Outreach, Inc.,

Forest, MS New Jerusalem Treatment Center,

Kenner, LA New Orleans Works, Inc.,

New Orleans, LA New World Ballet, Richardson, TX Next Step Adolescent and Youth

Community Center, Inc., Pmbk Pines, FL Night Group of the Tuscaloosa

Genealogical Society, Tuscaloosa, AL Noble H. Willingham Jr. Foundation,

Los Angeles, CA Non-Secure Detention Home, Inc.,

Miami, FL Nora Mae Polk Scholarship and Mentoring

Foundation, Inc., San Antonio, TX North Hopkins Scholarship Foundation,

Inc., Sulphur Springs, TX North Texas Football Conference,

Garland, TX North Texas Hockey Club, Southlake, TX Northeast Huntsville Community

Improvement Organization, Huntsville, AL Northern California Merchants Girls

A S A Team, Vacaville, CA

Northwest Broward Youth Football

League, Inc., Margate, FL NSU Soccer Foundation, Inc., Tulsa, OK Nueces County Community Initiatives

Council, Corpus Christi, TX Oasis New Life Ministries, Incorporated,

Boynton Beach, FL Oasis of Life Ministries International,

Inc., Tulsa, OK ODCJ, Inc., N. Miami, FL Odessa Community Partners for Children,

Inc., Odessa, TX Oklahoma Appleseed for Law and Justice,

Norman, OK Oklahoma City Partners in Home

Ownership, Incorporated, Oklahoma City, OK Olympia Educational Systems Institute,

Universal City, TX On the Way Outreach Program, Inc.,

Miami, FL One on One Educational and Enrichment

Center, Inc., Laud Lakes, FL Opelousas Dog Round Boosters,

Opelousas, LA Orange Community Playground,

Orange, TX Osceola Gardens, Inc., Batesville, AR Our Family Community Foundation,

Sacramento, CA Outreach Clinic, Inc., Huntsville, AL Ozark Outdoor Activities Association,

Inc., Fayetteville, AR Panache Youth Outreach, Inc.,

Palm Beach Gardens, FL Parent Advisory Organization,

Deer Park, TX Parrots & People, Colleyville, TX Pathway Community Development

Corporation, Dermott, AR Pathway Evangelistic Association, Inc.,

Hartselle, AL People First International Foundation,

Dunnellon, FL Permian Basin Open Association,

Midland, TX Perrin Field Historical Society,

Sherman, TX Perspectives, Inc., Austin, TX Pet Adoption Services, Inc.,

Chalmette, LA Pet Therapy, Inc., Tallevast, FL Pilgrimage Health and Education

Initiatives, Inc., Ft. Lauderdale, FL Pleasant Grove Chargers Youth Athletic

Association, Dallas, TX Pocket Fund, Inc., Sacramento, CA Pockets of Hope, Dallas, TX

April 26, 2004 837 2004-17 I.R.B.

Teddy Tum Tum, Inc., Palestine, TX Teen Consciousness and Awareness

Resource Association, Fort Worth, TX Tele Lumiere International, Inc.,

Dallas, TX Telugu Association of South Florida, Inc.,

Ft. Lauderdale, FL Temporary Emergency Services of Arab,

Inc., Arab, AL Tentmakers Ministries, Inc.,

N. Richland Hills, TX Texans for the Betterment of Nursing

Home Residents, Austin, TX Texarkana Positive Support, Inc.,

Texarkana, TX Texas AFL-CIO Scholarship Fund,

Austin, TX Texas Alliance for Public Archaeology,

Round Rock, TX Texas Foundation for Volunteerism and

Community Service, Austin, TX Texas Historical Aviation Museum,

Waco, TX Texas Immigrant and Refugee Coalition,

Inc., Austin, TX Texas Institute for Housing Opportunities,

Inc., San Marcos, TX Texas Midwest Foundation for Health

Care Prevention Education & Treatment, Abilene, TX Texas Water Foundation, Inc., Austin, TX Texas Writers Project, Austin, TX Texoma Critical Incident Stress

Management Team, Wichita Falls, TX Thai Community Center of North Texas,

Inc., Dallas, TX Thompson Community Development

Corporation, New Orleans, LA Tim Abel Ministries, Ohatchee, AL Timpson Area Genealogical and Heritage

Society of Shelby County TX, Beckville, TX T L G Creation Preschool, Inc.,

Ft. Lauderdale, FL Tori Foundation, Inc., Hobe Sound, FL Touch of Grandma, N. Little Rock, AR Touchdown Club Foundation,

Birmingham, AL Townview Hope, Inc., Desoto, TX Transitional Gardens, Boynton Beach, FL Tri County Affordable Housing, Inc.,

Miramar, FL Trinity Outreach Jail and Prison Ministry,

Incorporated, Dallas, TX Tulsa Blue-T Club, Tulsa, OK Turning Point Community Outreach,

Covington, LA

Sadler-Allen Inter-Tribal Enrichment

Group, Amarillo, TX Sage House, Springdale, AR Salt of the Earth Restoration Outreach,

Inc., Houston, TX Samantha Hope Foundation,

Richardson, TX Sao Paulo Association of the

Sovereign Military Order of Malta, Delray Beach, FL Sarasota Council of Science Educators,

Sarasota, FL S A W P Organization, New Orleans, LA Scarrella Ministries, Inc.,

Kansas City, MO Schoenstatt Movement of Austin, Inc.,

Austin, TX Scranton Rough Riders, Inc.,

Scranton, AR Senior Citizens Housing II of Moore

Oklahoma, Inc., Edmond, OK Serenity Park Foundation, Inc.,

Mansfield, TX Serna Neighborhood Partnership in

Education, San Antonio, TX Seventh Street Community Development

Corporation, Hempstead, TX Shake the Nations, Inc., Sacramento, CA Shaken Baby Prevention, Inc.,

Sacramento, CA Shalom Zone Community, Inc.,

New Orleans, LA Shelby Payne, Baton Rouge, LA Sheldon Baseball Club, Sacramento, CA Show Biz Kids, Jupiter, FL Shri Ambalal J Patel Charitable

Foundation, Inc., USA, Inc., Plano, TX Simon Rozen Foundation for the Higher

Education of Oncology, Surfside, FL Single Friends Network, Euless, TX Sixteenth Street Foundation, Inc.,

Birmingham, AL SLC Sportsplex, Inc., Port St. Lucie, FL Society for the Early Detection of

Endangered Marine Mammals, Inc., Key West, FL Sonoma County Reserve Deputies

Association, Santa Rosa, CA South Bay Youth League Program, Inc.,

South Bay, FL South Florida Community Service Center,

Inc., Plantation, FL South Sarasota County Ballet Education

Program, Inc., Venice, FL South Texas EMS of Orange Grove,

Orange Grove, TX South Texas Sports Charity, Inc.,

Brownsville, TX

South Texas Youth Ranch-Pharr, Inc.,

Pharr, TX Southeast Asia Evangelism Ministries,

Fort Worth, TX Southern Clogging Organization, Inc.,

Kenner, LA Southern Oklahoma Animal Care, Inc.,

Healdton, OK Southernmosts Homeless Assistance

League, Inc., Key West, FL Southlake Arts Foundation, Inc.,

Southlake, TX Southwest Mule Deer Foundation, Inc.,

Austin, TX Southwest Non-Profit Corporation, Inc.,

Birmingham, AL Spirit & Truth Community Empowerment

Center, Inc., Miami, FL St. Anthony Outreach, Inc., Clayton, LA St. Croix Womens Ministries Corp.,

St. Croix USVI, VI St. Francis County Workforce Alliance,

Forrest City, AR Steve Byron Walker Jr. Memorial

Scholarship Fund, Carthage, TX Stir-Up Ministries, Bells, TX Stonybrook Neighborhood Network, Inc.,

Rivera Beach, FL Streetsmarts Coalition, Inc., Miami, FL S T R I P E S, Inc., Brookshire, TX Success Through Enjoyable Elementary

Education, Dallas, TX Suffer the Children Foundation,

Port St. Lucie, FL Summerhill, Inc., Pipe Creek, TX Sun City Seals, Carlsbad, NM Sunny Slope-Pasadena Heights

Neighborhood Association, San Antonio, TX Support Your Own, Inc., Antioch, CA Supporting Economic Empowerment and

Development, Oakland, CA Symonds Economic Association,

Rosedale, MS Tagalog Association of Texas, Inc.,

Houston, TX Taking the Word to the World Ministries,

Dallas, TX Tapestry Singers, Austin, TX Tara De Christo, Inc., Austin, TX Team for Evangelism, Inc.,

Homewood, AL Team Huntsville, Inc., Huntsville, AL Technical and Professional Careers

Institute, Inc., Miami, FL Technology Research Institute,

Sacramento, CA Teddy Bear Land, Inc., Pinson, AL

2004-17 I.R.B. 838 April 26, 2004

Circular No. 230 (July 26, 2002) to determine the period within which to apply for renewal of enrollment. Additional changes, if any, to the renewal periods for enrolled agents not affected by this announcement will be published in the Internal Revenue Bulletin and on the Office of Professional Responsibility webpage at http://www.irs.gov/taxpros/agents/ index.html . Additional information regarding enrollment and continuing professional education can be found on the Office of Professional Responsibility webpage at http://www.irs.gov/taxpros/agents/ index.html .

The principal author of this announcement is Heather L. Dostaler of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this announcement, contact Heather L. Dostaler at (202) 622–4940 (not a toll-free call).

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

Announcement 2004–37

The name of an organization that no longer qualifies as an organization described in section 170(c)(2) of the Internal Revenue Code of 1986 is listed below.

Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organiza

Union Fidelity Development, Inc.,

Belle Glade, FL United Brothers International, Inc.,

West Palm Beach, FL United Care of Hico, Hico, TX United Resource Foundation of Southern

Oklahoma, Ardmore, OK United Way of Maverick County,

Eagle Pass, TX Uniting Our People in Unity,

Birmingham, AL University of Pennsylvania Alumni

Association of the Florida Gold Co., Boca Raton, FL Upper Keys Volunteer Search & Rescue,

Inc., Key Largo, FL Us & the One God, Inc., Cabot, AR US-Africa-Caribbean House of

Commerce, Inc., Greenacres, FL USNP, Inc., Las Vegas, NV Vagabond Repertory Theater, Inc.,

Cedar Park, TX Video Evangelism, Pharr, TX Vietnamese Childrens Assistance

Program, Inc., Miami, FL Virtual Museum, Ross, CA Vision of Living Hope International, Inc.,

San Antonio, TX Vision Team, Dallas, TX Visions Track and Field Club,

Houston, TX Vista Media Ministries International, Inc.,

Amarillo, TX W A A R, Incorporated, New Orleans, LA Waco Childrens Theater, Inc., Waco, TX Waco Community Fellowship, Waco, TX Winner in You Foundation, Stockton, CA Wise Area Relief Mission, Inc.,

Decatur, TX Woman to Woman Mothers of Creation,

Inc., Miramar, FL Woodland Artworks, Woodland, CA Working Parents Foundation, Inc.,

Miami, FL World IGBO Congress Foundation, Inc.,

Houston, TX Youth Building a Better America,

Austin, TX Youth Exchange, Inc., Houston, TX

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.

Implementation of Rolling Renewal Schedule for Enrolled Agents Under Section 10.6(d)(1) of Treasury Department Circular No. 230, 31 CFR Part 10

Announcement 2004–35

The Internal Revenue Service announces the schedule for enrolled agents to renew their enrollment under section 10.6(d)(1) of the Regulations Governing Practice Before the Internal Revenue Service, Treasury Department Circular No. 230, 31 CFR part 10. Individuals enrolled to practice before the Internal Revenue Service who received their initial enrollment on or before November 1, 2003, and who have a social security number that ends with the numbers 0, 1, 2, or 3 (affected enrolled agents) must apply for renewal of enrollment between June 1, 2004, and July 31, 2004 . The Internal Revenue Service previously announced a delay in the renewal of enrollment for affected enrolled agents in Announcement 2003–68, 2003–45 I.R.B. 1050. This delay in the renewal of enrollment did not impact an affected enrolled agent’s current status as an enrolled agent in good standing. This delay also did not affect the number of hours of continuing professional education required for renewal or the time period within which these hours must be completed.

Affected enrolled agents must apply for renewal of enrollment by submitting to the Internal Revenue Service a completed Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service . This form can be downloaded at www.irs.gov . Enrollment cards will be issued shortly after applications for renewal of enrollment are processed by the Office of Professional Responsibility.

Enrolled agents not affected by this announcement should refer to sections 10.6(d)(2) and (3) of Treasury Department

April 26, 2004 839 2004-17 I.R.B.

of these corrections are under section 446 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking and notice of public hearing (REG–166012–02) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG–166012–02), which were the subject of FR Doc. 04–4151, are corrected as follows:

On page 8886, column 1, in the heading, the subject line “National Principle Contracts; Contingent Nonperiodic Payments” is corrected to read “Notional Principle Contracts; Contingent Nonperiodic Payments”.

§1.446–3 [Corrected]

On page 8897, column 1, paragraph (v) of §1.446–3(g)(7), Example 8, line 7, the language “($734,347–363,693), the difference between” is corrected to read “($734,347–$363,693), the difference between”.
On page 8897, column 1, paragraph (viii) of §1.446–3(g)(7), Example 8, line 3, the language “at 11.0% times $5,000,000, or $5,500,000. W” is corrected to read “at 11.0% times $50,000,000, or $5,500,000. W”.

Cynthia E. Grigsby, Acting Chief, Publications

and Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration) .

Credit for Producing Fuel From a Nonconventional Source

Announcement 2004–42

On April 5, 2004, the Internal Revenue Service released, in advance of publication, Rev. Proc. 2004–27, which allows certain owners of royalty interests (RI

tions described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on March 18, 2002, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

American Legacy Foundation

Taylorsville, UT

Compensatory Stock Options Under Section 482; Correction

Announcement 2004–39

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to T.D. 9088 (2003–42 I.R.B. 841 [68 FR 51171]), which was published in the Federal Register on August 26, 2003, that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements.

EFFECTIVE DATE: This correction is effective August 26, 2003.

FOR FURTHER INFORMATION CONTACT: Douglas Giblen (202) 435–5265 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under section 482 of the Internal Revenue Code.

Need for Correction

As published, the final regulations (T.D. 9088) contain an error which may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of final regulations (T.D. 9088), which are the subject of FR Doc. 03–21355, is corrected as follows:

§1.482–7 [Corrected]

On page 51179, column 1, §1.482–7 (d)(2)(iii)(C), line 9 from the bottom of the paragraph, the language “paragraph (d)(2)(iii)(B)( 2 ) of this section,” is corrected to read “paragraph (d)(2)(iii)(B)( 4 ) of this section,”.

Cynthia E. Grigsby, Acting Chief, Publications

and Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration) .

(Filed by the Office of the Federal Register on March 22, 2004, 8:45 a.m., and published in the issue of the Federal Register for March 23, 2004, 69 F.R. 13473)

Notional Principal Contracts; Contingent Nonperiodic Payments; Correction

Announcement 2004–40

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of public hearing.

SUMMARY: This document contains corrections to proposed regulations (REG–166012–02, 2004–13 I.R.B. 655) that were published in the Federal Reg- ister on February 26, 2004 (69 FR 8886) that relate to the inclusion into income or deduction of a contingent nonperiodic payment provided for under a notional principal contract (NPC).

FOR FURTHER INFORMATION CONTACT: Kate Sleeth, (202) 622–3920 (not toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking and notice of public hearing that are the subject

2004-17 I.R.B. 840 April 26, 2004

ingly, Rev. Proc. 2004–27 as published in this Bulletin differs from the version that was advance released in that all references therein to the cash method of accounting have been removed.

For further information regarding this announcement, contact Jaime Park at (202) 622–3120 (not a toll-free call).

Owners) to claim the credit for producing fuel from a nonconventional source under § 29 of the Internal Revenue Code in the taxable year (including a 2003 taxable year) in which they receive the income from the sale of qualified fuel, rather than in a prior taxable year in which the owner of the operating interest sold the qualified

fuel. The version of Rev. Proc. 2004–47 that was advance released applied only to RI Owners using the cash receipts and disbursements method of accounting. The Service has since determined that it is appropriate to extend the relief granted in Rev. Proc. 2004–27 to taxpayers using an accrual method of accounting. Accord

April 26, 2004 841 2004-17 I.R.B.