Announcement 2004-31

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:

24 Straight, Denver, CO Academic Services, Inc., Tucson, AZ Advanced Leadership Institute, Inc.,

Denver, CO African American Online Writers Guild,

Houston, TX African Resources Forum, Riverton, UT Agape N Ministries, Houston, TX Aggressive Aids Prevention, Inc.,

San Francisco, CA Akademlink, Inc., Sacramento, CA Albuquerque Medical Education

Association, Albuquerque, NM All About Style, Puyallup, WA All African Peoples Organization,

Omaha, NE All Nations Preschool and Daycare,

Tacoma, WA Alliance for Workers Rights, Reno, NV Alliance of Black Telcommunications

Professionals, Bellevue, WA Alliance of Orthodox Churches,

Santa Fe, NM Alresool Education Center, Inc.,

Phoenix, AZ Alternative Choices Intervention

Programs, Houston, TX American Resource Center for African

Culture, Houston, TX Angel Foundation, Inc., Arvada, CO Angelitas Amigos, Phoenix, AZ

2004-18 I.R.B. 854 May 3, 2004

Choteau Baseball Commission, Inc.,

Choteau, MT Christian Drug Education Center,

Westminster, CO Citizens Institute for Voter Information in

Colorado, Vermillion, SD Clarence Project, Bellevue, WA Clothesminded, Inc., Tempe, AZ Coeur Dalene Area Swim Team, Inc.,

Post Falls, ID Collegiate Broadcast Network,

Denver, CO Colorado Arts and Crafts Society,

Golden, CO Colorado Christian Community Fund,

Wheat Ridge, CO Colorado Clinical Guidelines

Collaborative, Denver, CO Colorado Girls Awesome Softball

Association CGASA, Denver, CO Colorado Mule Deer Association,

Grand Junction, CO Colorado Organization Development

Network, Englewood, CO Colorado Prairie Preserve, Inc.,

Boulder, CO Colorado Springs Racquet Club Swim

Team, Inc., Colorado Springs, CO Colorado Springs Youth Cycling,

Colorado Springs, CO Colorado Youth Center for Alternative

Sports, Inc., Fort Collins, CO Columbia Public Interest Policy Institute,

Bellevue, WA Communities United for Sustainable

Progress, Atascadero, CA Community for the Advancement of

Family Education, Wenatchee, WA Community Group Homes, Fresno, CA Community Prevention Services,

Salt Lake City, UT Community Technical Services, Inc.,

Las Vegas, NV Community Wellness Alliance,

Palo Alto, CA Computer Literacy Resources, Inc.,

Prescott, AZ Confluence Art Center, Winthrop, WA Conifer High School Instrumental Music

Boosters, Inc., Conifer, CO Creating New Life Ministries, Inc.,

Houston, TX Creative Alternatives for Resolution Ent.,

Fresno, CA Credo International, Monroe, WA Cripple Creek-Victor and Canon

City Railroad Museum, Inc., Cripple Creek, CO

Angelos Choral Mission Group,

Salinas, CA Animal Assistance and Education League

an International, Aurora, CO Arena of Hope, Blackfoot, ID Arizona Abstinence Alliance, Inc.,

Chandler, AZ Arizona Childrens Alliance of Southern

Apache County, Springville, AZ Arizona Employer Support of the Guard

and Reserve, Tucson, AZ Arizona Hate Crime Advisory Board,

Inc., Phoenix, AZ Arizona Peak Performance Volleyball

Club, Scottsdale, AZ Arizona Traffic Investigators Association,

Chandler, AZ Arrive Alive, Inc., Las Vegas, NV Asian Pacific American Police

Association, Las Vegas, NV Athletics Instead of Depression and

Sickness, Inc., Santa Barbara, CA Autonomy House, Incorporated,

Salt Lake City, UT Azores Relief Fund, San Jose, CA Aztec Wrestling Club, Tucson, AZ B & C Ranch School, Inc.,

Koosharem, UT Baby Steps Developmental Series, Inc.,

Lake Havasu City, AZ Bakersfield Aid Project, Bakersfield, CA Balkan Humanitarian Society,

Las Vegas, NV Ballet Contempo, Inc., Santa Barbara, CA Bango, Carnation, WA Basketball Academy of Texas, Inc.,

Alexandria, VA Bay Area Circus Center,

Mountain View, CA Because Education Matters, Houston, TX Bellaire High School JROTC Parents

Club, Bellaire, TX Bethesda House, Inc., Bacliff, TX Better a Millstone, Inc., A Nevada Corp.,

Monterey, CA Bibles for Jails Project, Lakewood, CO Big River Soccer Club, E. Wenatchee, WA Bill Crowles Sr. Supportive Services,

Bakersfield, CA Black & Whaley Enterprises,

Los Angeles, CA Blaine County Search & Rescue, Inc.,

Chinook, MT Bonner County EMS Advisory Board,

Ponderay, ID Books for Belize, Inc., St. Petersburg, FL Border Collie Rescue Texas, Inc.,

Houston, TX

Boulder Valley Wrestling Club,

Boulder, CO Bourland Trestle Partnership,

Groveland, CA Boys & Girls Club of Tri-County, Inc.,

Helena, MT Boys and Girls Club of Cottonwood,

Cottonwood, AZ Bradams, Inc., Gallup, NM Bright Wings, Inc., Durango, CO Brighton Bombers Baseball,

Ft. Lupton, CO Building Families Foundation, Ogden, UT Butte Youth Traveling Basketball

Association, Butte, MT Bypac, Inc., Breckenridge, CO Caddie Foundation of Arizona,

Glendale, AZ California Space, Incorporated,

Santa Maria, CA California Taekwondo Junior Olympic

Team, San Jose, CA Cardoza Foundation, Modesto, CA Carson City Urban Indian Consortium,

Inc., Carson City, NV Cascade Assistance Dogs Educational

Training Center, Inc., Bow, WA Cascade Community Childrens Fund,

Eugene, OR Cascade Rowing, Seattle, WA Cass Kids Farm Safety, Kindred, ND Cat Hoop Club, Carmel, CA Center for Mission Education, Denver, CO Center for Nanospace Technologies,

League City, TX Center for the Arts in Telluride, Ophir, CO Center for the Study of Biodiversity and

Ecosystems, Las Vegas, NV Center for Transformational Healing,

Tucson, AZ Central Valley Group Home and Family

Services, Inc., Modesto, CA CFHS Touchdown Club, Tucson, AZ Charter, Inc., Denver, CO Chatham-Meier Foundation,

Claremont, CA Cheyenne Childrens Museum,

Cheyenne, WY Childrens Brain Tumor Research

& Family Relief Foundation, Redmond, WA Childrens Charities International,

Walnut Creek, CA Childrens Field, Tijeras, NM Childrens Place Child Care &

Early Learning Foundation, Inc., Sugar City, ID Chimayo Youth Center, Chimayo, NM

May 3, 2004 855 2004-18 I.R.B.

Galveston Mainland Dmat, Inc.,

La Marque, TX Garnered Grain, Elk Ridge, UT Gate City Volleyball Club, Pocatello, ID Gathering of the Governors, Seattle, WA Girls on the Go Foundation, Boulder, CO Global Cultural & Arts, Inc.,

San Mateo, CA Global Interactive Educational

Adventures, Boulder, CO Global Learning & Observations to

Benefits the Environment New Mexico, Sante Fe, NM Gloriana, Inc., of Colorado, Tacoma, WA God Help Rebuilding Broken Lives, Inc.,

Beverly Hills, CA Gods G I F T Ministries, Scottsdale, AZ Golden Empire Football League,

Bakersfield, CA Golf Academy of the Southwest,

Rio Rancho, NM Good Shepherd Learning Center,

Phoenix, AZ Good Soil Ministry, Everett, WA Goodhope Community Clinic,

Houston, TX Gospel Power Ministries, Inc.,

Lancaster, CA Great Commission Broadcasting

Company, Inc., Meeker, CO Great Falls Elks Lodge Charitable Corp.,

Great Falls, MT Greensong, Inc., Santa Fe, NM Gregory Sidon Foundation, Sparks, NV Greyhounds First, Inc., La Veta, CO Grief Education & Support Services, Inc.,

Houston, TX Ground Water Cleanup Center, Inc.,

Sacramento, CA Guadalupe Yaqui Cultural Organization,

Inc., Guadalupe, AZ Guest House Associates, Inc., Peoria, AZ Guglielmo Prison Ministries, Inc.,

Modesto, CA Guild of Santa Clara Valley, San Jose, CA Hands-on-Horses, Flagstaff, AZ Harmonious Homes, Hollywood, CA Harmony, Inc., Albuquerque, NM Haven of Hope, Inc., Westminster, CO Hayuchee Native American Art

Foundation, Houston, TX Hearts and Hands of Merced County,

Merced, CA HEP C Hope, Inc., Houston, TX Heterochat, Thatcher, AZ Hispanic Museum of Nevada,

Las Vegas, NV

Cross Streets, Tucson, AZ CTD Resource Network, Inc.,

Los Banos, CA CUPIG Acres, Inc., Sedona, AZ Damas Dog Foundation, Inc., Rigby, ID Dancevision, Fort Collins, CO Danssa Brasil, Thousand Oaks, CA Dasira Narada Human Energy Studies

Foundation, Milpitas, CA Dateland Historical and Military Museum,

Sun City, AZ David Nathan Blanco Foundation,

Carson, CA De Colores Foundation, Chula Vista, CA Deer Park Enterprise, Lyons, CO Denver Athletic Club Scholarship Fund,

Denver, CO Denver Latino International Film Festival,

Denver, CO Deron A. Dickman Legacy Foundation,

Salt Lake City, UT Dirtworks, Livingston, MT Dome of Hope Organization, Inc.,

Stockton, CA Don Carlos Communities, Inc.,

Concord, CA Dreamskate, Kirkland, WA Dubrovnik Inter University

Centre Educational Foundation, Santa Barbara, CA Eagle Rock Transport, Idaho Falls, ID Earth-People Foundation, Inc.,

Sedona, AZ Eastside Rays, Brier, WA Ecoforestry Services for Farmers,

Arcata, CA Education for Excellence,

Redondo Beach, CA EFA Private Funding, Inc., Payette, ID El Bienestar De Familias,

Tira Amarilla, NM El Pueblo, Palo Alto, CA Elder Heart Foundation, Inc., Phoenix, AZ Elite Health Care Systems, Inc.,

San Jose, CA Elko Emergency Services Chaplains,

Elko, NV Eloha Foundation, Kalaheo, HI Emergence the American Indian Credit

Association, Inc., E. Glacier, MT Emergency Management Foundation of

Spokane, Spokane, WA Equity First Credit Foundation,

Salt Lake City, UT Esther Korson Ministries, Inc.,

Phoenix, AZ Eud-Ktv Productions, Houston, TX Evergreen Search Dogs, Vancouver, WA

Excel Foundation for the Advancement of

Societal Causes, Camarillo, CA Eye Heritage Organization, Inc.,

Houston, TX Fairfield Emergency Medical Services

Association, Fairfield, MT Faith Alive Christian Center, Inc.,

Las Vegas, NV Family Support Services, Vancouver, WA Fathers House of Victory Threw the Holy

Family, Inc., Santa Maria, CA Feline Lovers Lodge, Tucson, AZ Fia Kay House, Spokane, WA F I G L E A F Educational Festivals,

Fresno, CA Financial Health and Fitness Foundation,

Inc., Evanston, WY First Judicial District Bar Association

Legal Assistance Program, Lakewood, CO First National Fire Service Incident

Management System Consortium, Deer Park, TX Fish Forever, Gwynn Oak, MD Flames of Glory, Colorado Springs, CO Flathead Watershed Residents for

Responsible Development, Polson, MT Foothills Childrens Foundation,

Cave Creek, AZ For Fun and for Free, Flagstaff, AZ Foundation for Fair Campaign Reporting,

Kirkland, WA Foundation for Handicapped

Entrepreneurs, Westminster, CO Free Spirit Community Services Program,

Inc., Modesto, CA Fresh Start Childrens Services,

Aurora, CO Friends of Bear Creek Redwoods Region

Preserve, Los Gators, CA Friends of Feral Felines, Searchlight, NV Friends of Kiel Ranch Historic Site,

North Las Vegas, NV Friends of Meadowdale High School,

Edmonds, WA Friends of River Oaks Park, Houston, TX Friends of the Children, Bakersfield, CA Friends of the Ogden Eccles Conference

Center, Ogden, UT Friends of Wasatch State Park, Inc.,

Midway, UT Fuente Ballet of New Mexico, Inc.,

Albuquerque, NM Function 1 Foundation, Inc.,

Las Cruces, NM Fund Raiser, Inc., Las Vegas, NV Fusion Dance Troupe, Seattle, WA Future Leaders, Inc., Visalia, CA

2004-18 I.R.B. 856 May 3, 2004

Los Alamos Community Foundation,

Los Alamos, NM Lost in the 50s, Inc., Sandpoint, ID Lovinac Outreach Ministries,

Fort Worth, TX Lydia Lodge, Walla Walla, WA Mana, Inc., Scottsdale, AZ Mark Kenoly International Ministries,

Inc., Santa Clara, CA Marlow & Vella Woodward Foundation,

Inc., N. Salt Lake, UT Masternet Foundation, Saint George, UT Meadow Rangers-Educators, Inc.,

Phoenix, AZ Medhelp Foundation, Phoenix, AZ Medical Ministries International,

Tivy Valley, CA Men Fellowship Northwest,

Sedro Wooley, WA Mens Self Advocacy Council of Durango,

Inc., Durango, CO Merced Association, Merced, CA Mile High Rollers Care and Bike Club,

Littleton, CO Ministerios Asociados Hispanos

De Houston-Associated Hispanic, Houston, TX Ministry in Night Time, Inc., Tempe, AZ Miracles Rein, Oroville, CA Mission Recovery, Inc., San Jose, CA Mission to the Children, Inc., Tucson, AZ Missions Empowerment Movement, Inc.,

Sugar Land, TX Modesto Titans Youth Football

Organization, Modesto, CA Montana Big Sky Sapphires, Helena, MT Montana Council on Problem Gambling,

Billings, MT Montana Highlanders Association,

Kalispell, MT Monterey Police Citizens Academy

Alumni Associations, Monterey, CA Motorcyle Association for Special

Services, Auburn, WA Mount Diablo Regional Mayors

Committee for the Employment of People, Livermore, CA Mountain Air Community Radio,

Flagstaff, AZ Mountain One Volleyball Club,

Bozeman, MT Mourning Tree Services, Merced, CA Multiple Sclerosis Alliance, Inc.,

Denver, CO Museum Educators of Puget Sound,

Seattle, WA Mustang Soccer Club, Woodlands, TX M Y E Theatre Company, El Segundo, CA

HIV Aids Education and Prevention

Council of Ravalli County, Stevensville, MT Hoa Tu Bi, Milpitas, CA Home Town Hospice, Inc., Pinedale, WY Hoops of Hope Basketball Ministry, Inc.,

Colorado Springs, CO Hospice Artists Guild, Albuquerque, NM Hospice Memorial Foundation of

Northern New Mexico, Inc., Santa Fe, NM House of Corinth, Houston, TX Houston Area Mental Health Advocates,

Inc., Houston, TX Houston Hispanic Architects & Engineers

Society, Inc., Houston, TX HRT Riding and Training,

Las Cruces, NM Hugh Douglas Foundation, Inc.,

Missouri City, TX Humanity International, Seattle, WA Idaho Association of Complimentary and

Alternative Therapies, Inc., Boise, ID Idaho Issues, Inc., Lewiston, ID IGA Nephropathy Foundation,

Palo Alto, CA Ika Progressive Organization,

Houston, TX Immanuel Caring Ministries, Inc.,

Peoria, AZ Immigration Reform Network of Silicon

Valley, Los Gatos, CA In Step Ministries, Puyallup, WA Inland Empire Parents Helping Parents,

Inc., Bonners Ferry, ID Inspired Arts & Media Foundation,

Irvine, CA Institute for Interactive Learning,

Downey, CA Institute for Science,

Manhattan Beach, CA Institute for Veteran Transition,

Fresno, CA Institute of Puppetology, Corrales, NM Integrity Debt Management, Inc.,

Santa Barbara, CA International Bridge of Hope Foundation,

Conroe, TX International Hemodynamic Society,

Irvine, CA International Youth Soccer Foundation,

Inc., Phoenix, AZ Island Park Library Friends, Macks Inn, ID Jacobs Ladder International, Inc.,

Longmont, CO Jefferson Co. Correctional Complex

Visitors Center, Inc., Beaumont, TX Jehovah Provides Ministries, Tacoma, WA

Jerusalem Historical Society,

Nassau Bay, TX Jester Hairston Music Association, Inc.,

Las Vegas, NV Jesus on the Way to Galilee Corporation,

Scottsdale, AZ Jewish Community Center of Greater

Albuquerque, Inc., Albuquerque, NM Joe Rincon Golf Scholarship Foundation,

Inc., Houston, TX John Giannoni Scholarship Foundation,

Lodi, CA Joint Commission for Pharmacist Care

Accreditation, Boulder, CO Jordanian Orphan Relief Agency, Inc.,

Houston, TX K & M Communication, Inc.,

Las Vegas, NV Kairos Evangelistic Ministries,

Houston, TX Kam Family Educational Assistance, Inc.,

Houston, TX Keeper of the Park Foundation,

Tooele, UT Kids Corral, Incorporated, Clancy, MT Kids in Need-the-Vic Thomas Memorial,

Scottsdale, AZ Kidsinit, Santa Clara, CA Kingman Interfaith Caregivers Coalition,

Kingman, AZ Knights of St. George and St. John, Inc.,

Las Vegas, NV Knockouts, Tucson, AZ Kofa Band Boosters, Yuma, AZ Korean Community Center of Houston

Inc., of Texas, Bellaire, TX L Humanite Pour Haiti for Haiti, Inc.,

Albuquerque, NM Lacey Olympia Tumwater Area Dogs

Off-Leash Group, Olympia, WA Law Enforcement Supporters, Inc.,

Boise, ID Lea County Womens Network,

Hobbs, NM Lee Street Community Development

Corporation, Inc., Tucson, AZ Libby Dam Cooperative Assn., Inc.,

Libby, MT Life and Miraculous Beginnings,

Genessee, ID Lifenet Care Management, Lompoc, CA Living Farmacy, Soquel, CA Living Legacy Farm, Spanish Fork, UT Living Room, Fresno, CA Living Waters Foundation, Anaheim, CA Lompoc Police Activities Leaque,

Lompoc, CA

May 3, 2004 857 2004-18 I.R.B.

Quest for Gold Foundation,

San Luis Obispo, CA Radar, Inc., Reno, NV Radio Daze, Houston, TX Raices Grupo Folklorico, Sacramento, CA Rands Training Center, Buckeye, AZ Reach for Greatness, Bakersfield, CA Reaching the World With Hammer

and Sword Mitchell Ministries, Inc., Tulsa, OK Ready to Work, Inc., Denver, CO Reasons to Believe-Houston, Houston, TX Reclamation of the Sacred Sites of the

Lower Chehalis Indians, Satsop, WA Red Card Productions, Seattle, WA Reno Heart Foundation, Reno, NV Restoration Seminars of Northern

California, Inc., San Jose, CA River Nile Corporation, Milpitas, CA Roaring Fork Training Officers

Association, Snowmass Village, CO Rocky Mountain Golf Charities,

Salt Lake City, UT Rose Petal Education Foundation, Inc.,

Tucson, AZ R S & V P Property One, Inc.,

Albuquerque, NM Rudy C. Burrola Memorial Foundation,

Phoenix, AZ Rural Youth Center Council of Fresno

County, Fresno, CA S W Washington Development

Association, Castle Rock, WA Safenight, San Francisco, CA Safety Zone Community Development

Corporation, Houston, TX Saint Charbel Medical Foundation,

Fargo, ND Sakya Foundation, Everett, WA San Francisco Tres Dias, Saratoga, CA San Luis Obispo County Access Media,

Los Osos, CA Santa Barbara Search for Christian

Maturity, Goleta, CA Santa Fe Public Radio Association,

Santa Fe, NM Saratoga Community Playground Project,

Saratoga, WY Save Franceschi House,

Santa Barbara, CA Schraderville Community Council, Inc.,

Maricopa, AZ Scottsdale Youth Foundation,

Scottsdale, AZ Second Chance Project, Santa Cruz, NM Sequim Schools Athletic Booster Club,

Sequim, WA Servants of Divine Mercy, Phoenix, AZ

Nampa Youth Golf, Inc., Nampa, ID Napavine High School Scholarship

Foundation, Napavine, WA National Association for Beginning

Teachers, Henderson, NV National Centenarian Awareness Project,

Inc., Phoenix, AZ National Child Finders, Inc., Reno, NV National Conference of Black Mayors

Annual Conference Denver Host Committee, Denver, CO National Encephalitis Foundation, Inc.,

San Jose, CA National Korean War Museum,

W. Valley City, UT Native American 2002 Foundation,

Salt Lake City, UT Native Americans Corporation, Ely, NV Native Winds Environmental Corporation,

Idaho Falls, ID Natura Educational Programs,

Boulder, CO Natural History Exhibit Hall,

Livingston, MT Naturals, Houston, TX Near Westside Los Angeles Community

Coalition, Los Angeles, CA Nestings, Seattle, WA Nevada Employees for the Right to Work,

Las Vegas, NV Nevada Native American Cultural

Society, Inc., Pahrump, NV New Beginnings, Inc., Clemmons, NC New Haven New Earth, Sedona, AZ New Horizon Ministries, Inc.,

Chandler, AZ New Horizon of Angkor, San Jose, CA New Mexico Chapter of the Order of

Ahepa 501, Inc., Albuquerque, NM New Mexico Urban League,

Albuquerque, NM New Mount Calvary Ministries C D C,

Inc., Houston, TX Newman Foundation at Arizona State

University, Tempe, AZ Niche Ministries, Incorporated,

Sonora, CA Nisei Baseball Research Project,

Fresno, CA North American Foundation, Littleton, CO North Central Volunteer Firefighters, Inc.,

Kerman, CA Northern Arizona Soccer League,

Flagstaff, AZ Northshore Marching Band,

Redmond, WA One Accord, Inc., N. Hollywood, CA Operation Outreach, San Jose, CA

Operation Santas Helper, Phoenix, AZ Operation Warmheart,

Mountain Home AFB, ID Our Kids Inc., an Arizona Non-Profit

Corporation, Scottsdale, AZ Our Lord and Savior Jesus Christ,

Denver, CO Oversea Vietnamese Catholic Community

of Northern California, Campbell, CA Pacific Northwest Tae Kwon Do

Association, Spanaway, WA Pacific Trail K-9 Search and Rescue, Inc.,

La Center, WA Padres De America, Tucson, AZ Pakistan Relief Fund, Lynnwood, WA Paraclete International, Mill Creek, WA Paradigm Development and Consulting,

Inc., Fort Collins, CO Parent Awareness Network, Inc.,

Humble, TX Park County Emergency Services Council,

Inc., Bailey, CO Paso Robles Vintners and Growers

Foundation, Paso Robles, CA Patricia Kabbah Memorial Scholarship

Fund, Greeley, CO Payson Fine Art Guild, Inc., Payson, AZ Peaceproject Images, Incorporated,

Reno, NV Philanthropy Group, Boulder, CO Phoenix Holistic Healing Foundation,

Las Vegas, NV Pilar Community Association,

Embudo, NM Port Arthur Track Club, Port Arthur, TX Positive Access, Inc., Las Vegas, NV Positive Friends of Washington,

Olympia, WA Positive Steps, Inc., Missouri City, TX Powerhouse Community Youth Center,

Glendale, AZ Prison Evangelists Ministry, Inc.,

Las Vegas, NV Pro Camps Foundation, Puyallup, WA Project Row Houses Foundation,

Houston, TX Project Sunrise, League City, TX Pronghorn Power Booster Club,

Farson, WY Propane Education & Research Council

of Colorado, Scottsdale, AZ Public School Apparel Foundation,

Phoenix, AZ Qacba, Inc., Seattle, WA Quay County Community Foundation,

Inc., Tucumcari, NM Quest for Excellence, Inc.,

American Fork, UT

2004-18 I.R.B. 858 May 3, 2004

Violence Immunization Program

Professional Center, Madera, CA Vision Heir, Puyallup, WA Visions of Hope, Inc., Phoenix, AZ Walk In Time Theater, Inc., Moorpark, CA Wallaces Saddle Up, Inc., Tyler, TX Warren Senior Citizens, Blair, OK Wasatch County Habitat for Humanity,

Inc., Heber City, UT Wasatch Dance Collective,

Salt Lake City, UT Washington Biodiversity Trust,

Bainbridge Island, WA Washoe County Bar Foundation,

Reno, NV Waters of Grace Foundation, Houston, TX Waxahachie Help East Action Team,

Waxahachie, TX Webster Community Center, Magna, UT West Clean Elections Institute, Inc.,

Phoenix, AZ West County Theatre Arts Guild,

Los Angeles, CA West Valley Sonoran Land Trust, Inc.,

Glendale, AZ Western Oklahoma Historical Center,

Inc., Weatherford, OK Westside Daycare, Inc., Dumas, AR Whatever It Takes Ministries, Inc.,

Oklahoma City, OK Where Are They, Inc., Reno, NV White Buffalo Research Development and

Training, Tucson, AZ White Dove Ministries, Inc.,

Channelview, TX White Eagle of the Rockies Foundation,

Sheridan, WY Wildcat Creek Stables, Richmond, VA Willis Saddler Foundation, Tulsa, OK Willow Brook Childrens Center,

Pflugerville, TX Win International Dallas, Inc., Dallas, TX Windsong Ministries, Monroe, LA Wiseman Ministries, Bellevue, WA Wishes Are Forever Foundation,

Sandy, UT Worldwide Assembly of Yhwh, Inc.,

Houston, TX Wren Foundation, Inc., Las Vegas, NV Wu Wei Tao, Hope, ID Yardley Health Services, Inc.,

Pittsfield, MA Yavapai County School to Work

Partnership, Inc., Prescott, AZ Yellowstone Valley Railway Club,

Billings, MT Yes & Know, San Francisco, CA

Shamrocks Youth Sports Association,

Aurora, CO Share Nepal, Inc., Aurora, CO Share the Future Clt, Heber, UT Shareef Abdur Rahim Foundation,

Atlanta, GA Show Low Fire Fighters Association,

Show Low, AZ S L A P Diving School, Salt Lake City, UT Sluggers Select Baseball, Inc.,

Kingwood, TX Smile, Inc., Boise, ID Snake River Valley Building Contractors

Foundation, Inc., Nampa, ID Soaring Dragon Health Aid Association,

Mountain View, CA Social Phobia-Social Anxiety Foundation,

Phoenix, AZ Solar Motions, Fremont, CA Soledad Education Foundation,

Soledad, CA Sought Out and Not Forsaken Ministries,

Inc., Huntsville, TX S O U L Foundation, Las Vegas, NV South Boise Village Foundation, Inc.,

Boise, ID Southeast Family Community Center,

Inc., Houston, TX Southeast Restoration Community

Development Program, League City, TX Southeast Texas Community Development

Financial Institution, Beaumont, TX Southern High Plains Grassland

Agricultural Education & Experiment Station, Springfield, CO Southland Community Housing Renewal,

Los Angeles, CA Southwest Contract Connection, Inc.,

Tucson, AZ Southwest German Society,

Fountain Hills, AZ Southwest Stone Carving Symposium,

Jemez Springs, NM Springwood Resident Council, Kent, WA St. Brigid Foundation, Seattle, WA Star Station One Institute, Incorporated,

Houston, TX Sterling Cornerstone Foundation, Inc.,

Wray, CO Steven Brooks International,

Newport Beach, CA Strait and Narrow House, Inc.,

Kingwood, TX Strategic Communications Group,

Simi Valley, CA Success Scholarship Center, Houston, TX Sudanese Christian Association of Utah,

Portland, ME

Suicide Prevention Posse, Inc.,

West Jordan, UT Summation, Inc., Lakewood, CO T4C, Ojai, CA Talking Leaves Ranch, Inc., Prescott, AZ Tarrant County Young at Heart 1351 E

Bardin Rd Tdprs, Fort Worth, TX Task for Christian Employers, Inc.,

Bellaire, TX Tennis Against Gangs, Inc., Oxnard, CA Terminal Illness Support, Ltd.,

Las Vegas, NV Terrell Davis Migraine Foundation, Inc.,

Aurora, CO Tesseract Tuition Organization,

Phoenix, AZ That You May Know Ministries,

Tacoma, WA Theta Pi Lambda Foundation Aka TPL

Foundation, Las Vegas, NV Thunderbolt Sanctuary, Santa Fe, NM Thupden Chokorling Temple, Tucson, AZ Tiny Tims Foundation for Kids, Provo, UT TLC Childrens Center, Inc., Oakhurst, CA Tongans Outreach Project, Inc.,

Salt Lake City, UT Total Focus Sports, Kirkland, WA Tracer Productions, Denver, CO Trail Riders for Youth, Castle Rock, CO Trees for Cayucos, Cayucos, CA Triple Diamond Warehouse, Inc.,

Eagle, ID T R O O Gamerz, Fresno, CA Tucson Quarter Midget Association,

Tucson, AZ Turlock Junior High School Renaissance

Foundation, Turlock, CA Umbro Elite, Inc., Albuquerque, NM Uncle Eddiys Theatre Company, Inc.,

Santa Fe, NM United Service Alliance, Fallbrook, CA Utah Ballroom Dance Sport Company,

Orem, UT UVURU Community Library Fund,

Seattle, WA Van Diest Ministries, Incorporated,

Mercer Island, WA Ventura Police Dog Foundation, Inc.,

Ventura, CA Veterans in Community Advocacy,

Modesto, CA Vietnam Center, Inc., Houston, TX Vietnamese American Community of

Northern CA, San Jose, CA Vietnamese Interest Protection Group,

Ballaire, TX Vintage Panthers, Inc., Englewood, CO

May 3, 2004 859 2004-18 I.R.B.

amendment periods under § 401(b) that was one of the original options.

The staggered remedial amendment period system would establish regular fiveyear cycles for plan amendment and determination letter renewal. The cycles, which would be based on taxpayer identification numbers, would ensure that employers would not have to request determination letter applications more frequently than every five years.

The white paper proposed that the staggered remedial amendment period system could be implemented beginning with the remedial amendment period for EGTTRA. Notice 2001–42, 2001–2 C.B. 70, provides that the remedial amendment period for EGTRRA will not end before the end of the first plan year beginning on or after January 1, 2005.

Commentators on the second white paper were asked to express their preference between a staggered system and the status quo with respect to the remedial amendment period rules under § 401(b). The commentators were also asked to respond to specific questions about other options described in the second white paper. The commentators’ responses to these questions, and the Service’s conclusions, are summarized in general terms below.

Comments and Conclusions

1. Staggered versus status quo.

On the question that asked commentators to indicate a preference between a staggered remedial amendment period system and the status quo, comments were divided. More commentators recommended the status quo than the staggered system, but several made a strong argument that the staggered system would make the amendment and determination letter process considerably more manageable for employers and practitioners and would also improve compliance. Even among those who expressed reservations with the staggered system, several described changes to the system outlined in the white paper that would improve the system and perhaps tilt the balance in its favor.

The Service has continued to examine the effect of the fluctuations in determination letter workload on its resources and other programs. Despite significant changes that have already been made to

Young Adult Services of Washington,

Bellevue, WA Young Parents Foundation, Inc.,

Pittsburgh, PA Young Skandia Dansers, Clinton, WA Youth Development Center, Ceres, CA Youth Network, Atascadero, CA Youth Sports, Greeley, CO Youth Sports Authority, Littleton, CO Zia Athletic Club, Peoria, AZ

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.

Update on Future of the EP Determination Letter Program

Announcement 2004–32

This announcement provides an update on the status of the Service’s continuing review of the Employee Plans determination letter program. The Service has considered the public comments on the second white paper on the future of the program that was published last year and has decided to implement a system of staggered remedial amendment periods under § 401(b) of the Internal Revenue Code for individually designed plans. This system will be implemented initially to stagger the expiration of individually designed plans’ remedial amendment periods for the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16 (EGTRRA). The Service will closely monitor the implementation of this system so that any appropriate adjustments or changes to the system can be promptly made. The Service is also contemplating implementation of a system of six-year amendment/approval cycles for pre-approved plans (that is, master and prototype (M&P) and volume submitter plans), be

ginning with the submission of these plans for EGTRRA opinion and advisory letters.

Background

The Service has maintained an Employee Plans determination letter program for many years, essentially in its present form. Under this program, the Employee Plans (EP) component of Tax Exempt and Government Entities (TE/GE) issues letters of determination regarding the qualified status of retirement plans under § 401(a) and the status of related trusts under § 501(a). Determination letters provide assurance to plan sponsors, participants and other interested parties that the terms of employer-sponsored retirement plans satisfy the qualification requirements of the Code. Qualified plans offer significant tax advantages to employers and participants.

In recent years, the Service has undertaken a comprehensive review of its policies and procedures for issuing determination letters on the qualified status of retirement plans. The impetus for this review was a need for the Service to strike a more effective balance in the application of its limited resources among the EP determinations, examinations, voluntary compliance and customer education and outreach programs. The current determination letter program has been subject to periodic fluctuations (that is, peaks and valleys) in workload as a result of legislative changes. These fluctuations make resource planning and allocation difficult and may have an overall negative effect on the administration of the various EP programs. Thus, a goal of the program review has been to identify program improvements that will result in a more level determination letter workflow. While this review is still ongoing, the Service has already made a number of significant improvements to the determination letter program. See, for example, Announcement 2001–77, 2001–2 C.B. 83.

As part of the program review, the Service has published on its web site two white papers on the future of the EP determination letter program. The first white paper, published in August 2001, described a number of options for change as the Service looks to the future. The second white paper, published in May 2003, provided a more detailed explanation of a proposed system of staggered remedial

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and three. Adopting employers would then have a fixed date by which to adopt the approved plans (for example, by the end of year five). Meanwhile, in year three, all pre-approved defined benefit plans would be required to be updated and submitted for approval based on the law in effect at that time. The Service would process these applications in years four and five and adopting employers would have to adopt the approved plans by the end of year seven. The cycle would begin again in year seven; that is, in year seven, all pre-approved defined contribution plans would again be required to be updated and submitted for approval based on the law in effect at that time. As noted above, good faith plan amendments will be required to be adopted sooner than the end of plans’ cycles, when appropriate.

While the general approach describes a fixed cycle repeating itself every six years that would not be interrupted or changed due to changes in law, the Service recognizes that the system would need to be flexible to allow the cycle to be modified when appropriate, particularly in response to the changing needs of plan sponsors. (For example, if it became clear that needed plan changes were more complex and time-consuming than anticipated, an appropriate delay could be provided.) Nevertheless, it is hoped that this system would introduce more predictability into the current process and allow for better planning.

This system would also eliminate the so-called 12-month rule on which the determination of adopting employers’ remedial amendment period was formerly based. It would substitute a fixed, easily communicated and understood date that would apply to all adopting employers. It is also anticipated that this system would allow sponsors and VS practitioners to amend their plans and apply for new letters in years when they would not otherwise be required to file, provided that the plans are again amended, as necessary, and resubmitted in the next cycle year. Of course, applications filed in cycle years (that is, required applications) would be accorded higher priority and would therefore be reviewed before applications filed in “off-cycle” years.

Under this system, employers who are not adopters of a pre-approved plan, but who certify, before the end of their plan’s

the determination letter program, and the resource savings that the changes have generated, the Service has concluded that the limitations on its resources and the interests of sound tax administration require consideration of a more fundamental change. Accordingly, the Service has decided to implement a staggered remedial amendment period system for individually designed plans. The system will be implemented initially to stagger the expiration of individually designed plans’ remedial amendment periods for EGTRRA. The system will generally be designed along the lines of the white paper proposal, so that, for example, plans may use their EGTRRA remedial amendment periods to adopt retroactive remedial amendments for guidance changes. The Service recognizes that the system described in the white paper may have to be adjusted or changed based on actual experience. The Service will closely monitor the initial implementation of the system and, on the basis of its experience and the experience of parties affected by the system, will make appropriate changes as quickly as possible.

2. Annual Plan Updates

The second white paper discussed the possibility of requiring plans to be updated annually. An annual plan update requirement could be established either without making other changes to the current determination letter program or in combination with a system of staggered remedial amendment periods. In the latter case, plan sponsors would not need to request determination letters more frequently than every five years to have reliance even though plan amendments could be required every year.

Although a few commentators recommended a requirement for annual plan updates as the surest way to keep plans in compliance and safeguard participant rights, most commentators expressed the opinion that such a requirement would be so costly and burdensome as to be an impediment to plan formation and preservation. While annual plan updates are desirable, the Service will not consider this option further at this time. The Service may revisit this option in the future.

The Service will, when appropriate, require plan sponsors to adopt good faith

plan amendments sooner than the end of the plans’ remedial amendment periods. In this case, plan sponsors will have the full remedial amendment period in which to perfect any good faith amendments adopted earlier within the period. The Service will endeavor to publish model or sample amendments to assist plan sponsors in the adoption of required amendments and will design the amendments to permit their adoption by sponsors of M&P and volume submitter plans on behalf of adopting employers whenever practicable.

3. Pre-approved Plans

The second white paper proposed alternative special remedial amendment period rules for pre-approved plans (M&P and volume submitter (VS) plans). One alternative would require pre-approved plans to be amended every year so that the plans would always be up-to-date for employers whose five-year cycle ended in any given year. The other alternative would establish five-year cycles for updating the pre-approved document. This alternative would ensure that the pre-approved document would not have to be re-approved more than once every five years, based on the TIN of the document sponsor. Under this alternative, adopting employers’ cycles would be the same as the cycle of their pre-approved document (rather than being based on the employers’ TINs).

Persons who commented on these alternative rules generally expressed the opinion that the annual amendment alternative would be too burdensome. Many also noted that the other alternative would result in some pre-approved plans being significantly more up-to-date than others at any given time, a result also considered undesirable. As a result of these comments, the Service is considering a new approach with respect to pre-approved plans.

The new approach now being proposed would establish regular six-year amendment/approval cycles for all pre-approved plans, beginning with the submission of these plans for EGTRRA opinion and advisory letters. This system would generally work as follows: In year one, all pre-approved defined contribution plans would be required to be updated and submitted for approval based on the law in effect at that time. The Service would process these applications in years two

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remedial amendment period, their intent to adopt a pre-approved plan, will be granted the appropriate extension of the remedial amendment period. For example, assume the remedial amendment period for an employer’s individually designed plan ends on December 31, 2010, and on that date the employer certifies its intent to adopt M&P plan A which was updated and submitted for a new opinion letter in 2010. In this case, the plan’s remedial amendment period will be extended to the end of the fixed period for “timely” adopting plan A after the new opinion letter is issued.

The Service is also considering whether there may be appropriate, limited circumstances in which the remedial amendment period for a plan that is not a pre-approved plan, but is substantially similar to a preapproved plan and submitted by the preapproved plan’s sponsor, should be extended to the end of the period for “timely” adopting the pre-approved plan. The Service believes that providing such an extension generally to all “substantially similar” plans could undermine the pre-approved plan programs and invite abuse. However, the Service welcomes comments identifying limited circumstances where such an extension would be appropriate and would not pose such risks, and also welcomes suggestions for criteria to be used in determining that a plan is substantially similar to a pre-approved plan.

Next Steps

The Service intends to proceed with the development of guidance necessary to implement a staggered remedial amendment period system, essentially along the lines of the white paper. In developing this guidance, the Service will carefully consider those suggestions that have been made to improve the system outlined in the white paper. In addition, interested persons will be given opportunity for further input as the appropriate guidance is developed. The Service will initially implement the staggered remedial amendment period system in conjunction with the opening of the determination letter program for EGTRRA.

In Announcement 2004–33, page 862, this bulletin, the Service has asked for public comments on a draft revenue procedure for pre-approved plans. Persons submitting comments in response to Announce

ment 2004–33 are also invited to comment on the six-year amendment cycle for pre-approved plans described in this announcement.

Drafting Information

The principal author of this announcement is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, please contact the Employee Plans’ taxpayer assistance telephone service at 1–877–829–5500 between the hours of 8:00 a.m. and 6:30 p.m. Eastern time, Monday through Friday (a toll-free number). Mr. Flannery may be reached at 1–202–283–9888 (not a toll-free number).

Request for Comments on Revenue Procedure for Pre-Approved Plans

Announcement 2004–33

This announcement includes a draft revenue procedure that contains the Service’s procedures for issuing opinion and advisory letters as to the acceptability under § 401(a) of the Code of the form of pre-approved plans (that is, master and prototype (M&P) plans and volume submitter (VS) plans). The Service seeks public input before finalizing these procedures and invites interested persons to submit comments.

Background

The Service has maintained an Employee Plans determination letter program for many years, essentially in its present form. Under this program, the Employee Plans (EP) component of Tax Exempt and Government Entities (TE/GE) issues letters of determination regarding the qualified status of retirement plans under § 401(a) of the Internal Revenue Code and the status of related trusts under § 501(a). Determination letters provide assurance to plan sponsors, participants and other interested parties that the terms of employer-sponsored retirement plans satisfy the qualification requirements of the Code. Qualified plans offer significant tax advantages to employers and participants.

In recent years, the Service has undertaken a comprehensive review of its policies and procedures for issuing determination letters on the qualified status of retirement plans. As part of that review, the Service has published on its web site two white papers on the future of the EP determination letter program. While this review is still ongoing, the Service has already made a number of significant improvements to the determination letter program. See, for example, Announcement 2001–77, 2001–2 C.B. 83. Key components of the EP determination letter program are the Service’s programs for pre-approving the form of retirement plans. The Service has for many years maintained two programs for the “pre-approval” of plans qualified under § 401(a) — the M&P program and the VS program. These programs allow employee benefits practitioners and financial organizations, such as banks and insurance companies, to obtain advance approval of the form of “prototype” and “specimen” plans. Employers who adopt these pre-approved plans generally have assurance, without having to request a determination letter, that the form of their plan is qualified. In those cases where the employer still needs to obtain a determination letter, the use of a pre-approved plan greatly simplifies and reduces the time and expense of applying for a determination letter. The pre-approval process is beneficial not only to employers but also to the Service and practitioners and financial organizations because of the efficiencies it produces.

The M&P and VS programs originated to serve different purposes and each has had its own set of rules. Until now, those rules were contained in different revenue procedures. Several of the changes that have been introduced in recent years have eliminated some of the distinctions between the two programs. For example, recent changes regarding employer reliance on opinion letters for M&P plans and advisory letters for VS plans have diminished the disparities between the two types of plans. Also, an extended remedial amendment period under § 401(b) has been provided for both types of plans.

While the Service will continue to maintain two programs separately, the narrowing of the differences between the M&P and VS programs makes it appropriate to set forth the rules for both programs

2004-18 I.R.B. 862 May 3, 2004

Remedial Amendment Period

A white paper on the future of the determination letter program that was published on the Internet in May, 2003 described a proposal for a staggered remedial amendment period system that would establish regular five-year cycles for plan amendment and determination letter renewal for individually designed plans (that is, plans that are not pre-approved plans). Having considered the public comments on this proposal, the Service has decided to implement a system of staggered remedial amendment periods for individually designed plans. See Announcement 2004–32, page 860, this Bulletin.

The white paper also proposed alternative special remedial amendment period rules that would apply to pre-approved plans instead of staggered remedial amendment periods. Having considered the public comments on these proposed special rules, the Service has concluded that a different approach is needed for pre-approved plans. The new approach now being proposed for your consideration and comment would establish regular six-year amendment/approval cycles for all pre-approved plans, beginning with the submission of these plans for EGTRRA opinion and advisory letters. Announcement 2004–32 describes this six-year amendment cycle.

Request for Comments

Interested persons are invited to comment on the draft revenue procedure, the other issues addressed in this announcement, the six-year amendment cycle described in Announcement 2004–32, or any other aspect of the pre-approved plan programs or the determination letter program, generally.

Written comments should be submitted by August 2, 2004, to CC:PA:LPD:RU (Announcement 2004–33), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, D.C. 20044. Comments may be hand delivered between the hours of 8 a.m. and 5 p.m., Monday through Friday to CC:PA:LPD:RU (Announcement 2004–33), Courier’s Desk, Internal Revenue Service, 1111 Constitution Ave., NW, Washington, D.C. Alternatively, comments may be submitted

in a single revenue procedure. The draft revenue procedure does that.

Program Changes

Although the draft revenue procedure makes additional changes to the M&P and VS programs that continue the trend of making the programs more alike, the revenue procedure leaves unchanged the most fundamental distinctions between the two types of plans. That is, M&P plans will continue to consist of a basic plan document and adoption agreement that may not be amended by adopting employers, except by choosing among permitted options under the adoption agreement, without the loss of M&P status. Likewise, VS plans will continue to be allowed in either adoption agreement or “individually designed” format and employer amendments will not cause the loss of VS status provided the extent and complexity of the amendments are not inconsistent with the purposes of the VS program.

It has been suggested that the program changes that have been made so far and the changes introduced in the draft revenue procedure might eliminate the need for a separate M&P program altogether, with a modified VS program left as the only program for plan pre-approval. The draft revenue procedure does not go so far. The Service believes it is important to retain the M&P program because of the long history and familiarity of the program to M&P sponsors and employers. Equally important is the desirability of keeping a program that limits the extent to which employers, who may lack expertise or advice, can modify the pre-approved document.

The draft revenue procedure does, however, make significant changes. The principal changes are as follows:

(1) The revenue procedure allows adopting employers of nonstandardized defined contribution M&P plans to adopt an allocation formula that is designed to be cross-tested for nondiscrimination on the basis of equivalent benefits under § 1.401(a)(4)–8.

(2) The revenue procedure permits, but does not require, VS plans to include a provision that allows the VS practitioner to amend the plan on behalf of adopting employers for changes in the Code, etc. The Service will evaluate this new feature over

time to determine whether to preserve it as a permanent feature of the VS program.

The revenue procedure also makes changes to simplify and streamline the two programs. For example, under the procedure, nonstandardized safe harbor plans and paired standardized plans are discontinued as separate categories of M&P plan. This change has been made because recent changes in the deduction limitations and the procedures for employer reliance have diminished the utility of these types of plans.

Under the procedure, sponsors and practitioners that sponsor both M&P plans and VS plans will submit both types of plans to the same office of the Service for review and approval. However, the draft revenue procedure does not otherwise specify where opinion and advisory letter applications are to be filed. A decision is reserved at this time.

EGTRRA

It is intended that the revenue procedure, when finalized, will announce the opening of the pre-approved plan programs for the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16 (EGTRRA). The decision on when the program will open is reserved at this time, pending a decision with regard to possible changes to the remedial amendment period rules (discussed below), feedback on the draft revenue procedure, and possible other guidance.

When the opening of the EGTRRA opinion and advisory letter programs is announced, sponsors and practitioners will be given a window period in which to file applications. M&P mass submitters, VS mass submitters, and national sponsors/VS practitioners will be allowed to file sometime in advance of other applicants. (A “mass submitter” is a person that submits opinion or advisory letter applications on behalf of 30 or more sponsors or practitioners that sponsor the same M&P basic plan document or VS specimen plan. A “national sponsor/VS practitioner” is a sponsor or VS practitioner that has either (a) 30 or more adopting employers in each of 30 or more states or (b) 3000 or more adopting employers.) The final revenue procedure may also address other matters pertaining to EGTRRA, EGTRRA-related guidance, and non-EGTRRA guidance.

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