Part IV. Items of General Interest

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations and Notice of Public Hearing

Allocation and Apportionment of Expenses; Alternative Method for Determining Tax Book Value of Assets

REG–129447–01

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.

SUMMARY: In this issue of the Bulletin, the IRS is issuing temporary regulations (T.D. 9120) providing an alternative method of valuing assets for purposes of apportioning expenses under the tax book value method of §1.861–9T. The alternative tax book value method, which is elective, allows taxpayers to determine, for purposes of apportioning expenses, the tax book value of all tangible property that is subject to a depreciation deduction under section 168 by using the straight line method, conventions, and recovery periods of the alternative depreciation system under section 168(g)(2). The alternative method provided in the temporary regulations is intended to minimize basis disparities between foreign and domestic assets of taxpayers that may arise when taxpayers use adjusted tax basis to value assets under the tax book value method of expense apportionment. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides a notice of public hearing on these proposed regulations.

DATES: Written or electronic comments must be received by June 24, 2004. Outlines of topics to be discussed at the public hearing scheduled for July 19, 2004, at 10 a.m. must be received by June 28, 2004.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–129447–01),

Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–129447–01), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC, or sent electronically, via the IRS internet site at www.irs.gov/regs . The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Margaret A. Hogan, (202) 622–3850; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Robin Jones, (202) 622–7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background and Explanation of Provisions

The temporary regulations in this issue of the Bulletin amend 26 CFR Part

1. The temporary regulations provide an alternative method of valuing assets for purposes of apportioning expenses under the tax book value method of §1.861–9T. The text of the temporary regulations also serves as the text of these regulations. The preamble of the temporary regulations explains the temporary regulations and these proposed regulations.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking will be submitted to the Chief Counsel of

Advocacy of the Small Business Administration for comment on its impact on small businesses.

Comments and Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The IRS and the Treasury Department request comments on the clarity of the proposed rule and how it can be made easier to understand. All comments will be available for public inspection and copying.

A public hearing has been scheduled for July 19, 2004, beginning at 10 a.m. in the IRS Auditorium of the Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. For more information about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT” section of this preamble.

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to present oral comments at the hearing must submit electronic or written comments by June 24, 2004, and an outline of the topics to be discussed and the time to be devoted to each topic (signed original and eight (8) copies) by June 28, 2004. A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies of the agenda will be available free of charge at the hearing.

Drafting Information

The principal author of these proposed regulations is Margaret A. Hogan, Office of Associate Chief Counsel (International). However, other personnel from the IRS and Treasury Department participated in their development.

May 10, 2004 894 2004-19 I.R.B.

American Humanitarian Landmine

Disposal Foundation, Santa Monica, CA American Museum of Beat Art,

Pasadena, CA American Safety Training Foundation,

Santa Clarita, CA Anew Birth Christian Ministries,

Los Angeles, CA Anfall, Inc., Bell Gardens, CA Angels Plight, Inc., New York, NY Antelope Valley Child Abuse Prevention

Council, Inc., Lancaster, CA Antelope Valley Chinese Educational

Center, Inc., Palmdale, CA Antelope Valley Team Sheriff Racing,

Lancaster, CA Antioch Baptist Church Community

Development Corporation, Douglas, NE Apartment A, Venice, CA APR Southern California Construction

Career Project, Los Angeles, CA Arabic Christian Medical Association,

Inc., Downey, CA Arikat Charitable Association,

San Francisco, CA Arts Broadcasting L A, Santa Monica, CA Asian Pacific Counseling & Consultant

Group, Los Angeles, CA Asifa-Hollywood Animation Aid

Foundation, Burbank, CA Asociacion Esfuerzo Unido Por Piedra

Blanca Bonao, Inc., Bronx, NY Aspiring Communities Institute,

St. Louis, MO Assemblies in Motion, Sherman Oaks, CA Association of Betterers Intervention

Programs, Encino, CA Association of Korean Adoptees,

Los Angeles, CA Atlas Foundation, Los Angeles, CA Aua Fisheries Development Projects, Inc.,

Pago Pago, AS Baby DJ Childrens Charities a Nonprofit

Corporation, Seattle, WA Baker-Conway Foundation,

Shoreline, WA Bay Area Dragon Boat Foundation,

Redwood City, CA Bayanihan Senior Citizens Association,

Inc., Los Angeles, CA Beach Cities Hockey Foundation, Inc.,

Rancho Santa Margari, CA Beat Eddie Brown Center for the Arts,

Berkeley, CA Because Its Right, Inc., Memphis, TN Benchwear Athletic Consulting,

Pasadena, CA

- - - -

Proposed Amendments to the Regulations

Accordingly, 26 CFR Part 1 is proposed to be amended as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation for §1.861–9 is amended by adding entries in numerical order to read in part as follows:

Authority: 26 U.S.C. 7805. Sections 1.861–9 and 1.861–9T also issued under 26 U.S.C. 863(a), 26 U.S.C. 864(e), 26 U.S.C. 865(i), and 26 U.S.C. 7701(f). - - Par. 2. Section 1.861–9 is amended by revising paragraph (g)(1)(ii) introductory text, and adding paragraphs (h)(6), (i) and (j) to read as follows:

§1.861–9 Allocation and apportionment of interest expense.

• • • • (g) * * * (1) * * * (i) * * * (ii) - - - [The text of the proposed revision of §1.861–9(g)(1)(ii) is the same as the second sentence of §1.861–9T(g)(1)(ii) published elsewhere in this issue of the Bulletin.] - *
• • • • (h)(6) [Reserved]. For further guidance see, §1.861–9T(h)(6).

(i) [The text of the proposed addition of §1.861–9(i) is the same as §1.861–9T(i)(1) through (i)(3)(i) published elsewhere in this issue of the Bulletin.]

(j) [Reserved]. For further guidance, see §1.861–9T(j).

Mark E. Matthews, Deputy Commissioner for Services and Enforcement.

(Filed by the Office of the Federal Register on March 25, 2004, 8:45 a.m., and published in the issue of the Federal Register for March 26, 2004, 69 F.R. 15753)

Foundations Status of Certain Organizations

Announcement 2004–34

The following organizations have failed to establish or have been unable to main

tain 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:

1st Chance Productions, Inc., Sylmar, CA 7–H Foundation, Los Angeles, CA 70 Plus, Valley Village, CA 73rd Ave. Community Awareness Program, Oakland, CA 77th Street Boosters, Inc., Los Angeles, CA A One Kids, West Palm Beach, FL Accesscare, Morrisville, NC Acts of Compassion, Inc., Deadwood, OR Advocates for Technological Opportunity,

Larkspur, CA Afterschool Educational Enrichment

Foundation, Beverly Hills, CA Africa-USA, New York, NY AFWA IBOM State Association of

Nigeria USA, Inc., Los Angeles, Los Angeles, CA Ahepa Hellenic Heritage Foundation,

Pasadena, CA Alameda Naval Air & Western Aerospace

Museum, Oakland, CA Alaska Tradeswomen Network,

Anchorage, AK Albany Rescue Mission Association,

Albany, OR Alethos Foundation, Calabasas, CA Alliance for Animal Hope of Louisiana,

Inc., New Orleans, LA Alpha and Omega Project, Inc.,

Inglewood, CA Altemus, Inc.,

Gravenhurst, Ontario Canada America Theological Seminary,

Los Angeles, CA American Anglican Council–Los Angeles,

Los Angeles, CA American Center for Political

Communities of Meaning, Portland, OR

2004-19 I.R.B. 895 May 10, 2004

Daniel Dru Native American Traditional

Organization, Incorporated, Miami, OK Deafwax, Los Angeles, CA Denali Institute, Anchorage, AK Dennis Spaight Choreography Trust,

Portland, OR Dolphin Odyssey Foundation, Kapaa, HI Don Lavy Dance Company,

Sherman Oaks, CA Donny Cowgill Memorial Scholarship

Fund, Highland Park, IL Dream Industries, Los Angeles, CA Dreams Can Come True Foundation, Inc.,

Roseville, CA Earth Angels Foundation, New York, NY Earth Studies, Inc., Palm Desert, CA Earthman Project, Inc., Davie, FL East Fishkill Challenge

Softball Association, Inc., Hopewell Junction, NY Eastlake Child Development Center,

Oakland, CA Easy English Times, Inc., Napa, CA Ecuadorian Association for Muscular

Filial F E O M, Houston, TX Education and Literacy Resource

Connection, Inc., Sacramento, CA El Ritmo Flamenco Dance Troop,

Columbus, OH Emerald Chariot Foundation,

Marina Del Rey, CA Emerald Regiment Drill Team,

Mountlake Terrace, WA Emeryville Performing Arts, Inc.,

Emeryville, CA English Opera Seattle, Seattle, WA Enrichment Plus North, Inc., Oakland, CA Environmental Education Resources,

Portola Valley, CA Envisage, Seattle, WA Epiphany Theatre Co., Los Angeles, CA Excellent House Services, Inc.,

West Palm Beach, FL Eyapaha Institute, Marina Del Rey, CA Faith & Hope Ministries, Emerado, ND Families of Hope, Stanwood, WA Family Unity Network, Inc., Oakland, CA Fathers Project, Berkeley, CA Federal Way High School Choral Booster

Club, Federal Way, WA Fil-Am Center for Community Health and

Development, Inc., San Pablo, CA Financial Pacific C A P, Auburn, WA First Star Scholarship Foundation,

S. Gate, CA Flint Cuts Glass Music, Ltd.,

Oregon City, OR

Benton County Water Conservancy

Board, Patersen, WA Bicycle Friendly Berkeley Coalition, Inc.,

Berkeley, CA Boys-to-Men Club, Los Angeles, CA Brain Injury Association of Alaska,

Anchorage, AK Brexton Renaissance, Inc., Laurel, MD Bridge A NonProfit Corporation,

Seattle, WA Bridgeport Buyers Association,

Bridgeport, TX Brighter Future, Carson, CA Bristol Bay Elders Action Group,

Naknek, AK Bromont Housing Corporation,

Studio City, CA Building Community Links,

San Francisco, CA Bulgarian Americans United,

Sacramento, CA Bunn Community Outreach, Bunn, NC Business Boutique, Inc., Huntington, NY Buying With Vision, San Francisco, CA Cadet Youth Foundation, Burbank, CA California Association of Batterers

Intervention Programs, Encino, CA California Cowboy Benefit, Dublin, CA California Cruisers, Tustin, CA Camoes Players, Honolulu, HI Capistrano Cornerstone, Inc.,

Costa Mesa, CA Caring Heart Foster Family Agency, Inc.,

Los Angeles, CA Carter G. Woodson Alumni Association,

Normangee, TX Casa Nicaragua & Educational Project for

Central American, S. Gate, CA Casa Rivas, San Fernando, CA Cascadia Weekend, Wilsonville, OR Catchum Young Foundation,

Los Angeles, CA Celebrazione Italiana Festival

Association, Oakdale, MN Center for Entrepreneurial Development

for the Pacific, Kailua, HI Center for New Americans, Portland, OR Center for Sustainable Urban Design at

Playa Vista, Playa Vista, CA Center for the Arts of the African

Diaspora, Inc., Los Angeles, CA Chameleon Theatre Group, Inc.,

Walden, NY Champaign Rottweiller Rescue,

Champaign, IL Chance to Begin, Inc., Richmond, CA Chapman Child and Family Foundation,

Santa Monica, CA

Charities, Inc., Newark, DE Chico Dharma Study Group, Chico, CA Children First, Oakland, CA Childrens at Risk in Developing

Countries, Inc., St. Louis Park, MN Childrens Funeral Assistance,

Los Angeles, CA Childrens Prime Time Sports Club, Inc.,

Inglewood, CA Chinatown Community Housing

Corporation, Honolulu, HI Chinese Church Music Institute of

Northern California, San Francisco, CA Chinese Lantern Cultural Foundation,

Belmont, CA Chris Catering Institute, Los Angeles, CA City Streets Foundation,

Walnut Creek, CA Claire Lilienthal Learning Academy,

San Francisco, CA Classic Aircraft Aviation Museum, Inc.,

Portland, OR Clean & Sober, Portland, OR Clean Belmont Project, Inc., Portland, OR Clinicalcircle, Inc., Los Angeles, CA Coalition for Fire Rescue Technology,

Inc., Anchorage, AK Coastal Public Benefit Corporation,

El Granada, CA Community Alliances of Interdependent

Agriculture, Amherst, MA Community Home Neighborhood

Maintenance & Development, Spring Valley, CA Community Life, Springfield, OR Community Outreach and Education

Center, Walnut, CA Compassionate Heart Ministries, Inc.,

Inglewood, CA Connecting, Incorporated,

Washington, DC Conservation Alliance of Palm Beach

County, Inc., West Palm Beach, FL Construction Systems Scholarship Fund,

Inc., Houston, TX Consumer Credit Center, Los Angeles, CA Cook Inlet Wrestling Club,

Anchorage, AK Cory Jill Rovin Memorial Foundation,

Island Park, NY Council of KPC of Northern California,

San Francisco, CA Cowgirl Way Equestrian Drill Team,

Norco, CA Creative Technical Science Study

Foundation, San Francisco, CA Cultural Restoration Tourism Project,

Pacifica, CA

May 10, 2004 896 2004-19 I.R.B.

Hemophilia Network, Incorporated,

Los Angeles, CA Heritage Begins Within, Beverly Hills, CA Heritage Cemetary Group, Inc.,

Tigard, OR Heritage Society of Ethnic Arts,

San Francisco, CA Hillsboro Soccer Club, Hillsboro, OR Hineni Ministries a Non Profit Montana

Corporation, Seattle, WA HIV Complimentary Therapies of Sonoma

County, Santa Rosa, CA Hollywood Access Program for Natives,

Inc., Tarzana, CA Hollywood Air Corps Charitable

Foundation, Santa Monica, CA Hollywood Renainnance Film Festival,

Hayward, CA Hoop Dreams, Inc., Rodeo, CA Hope & Lite Foundation, Inc.,

Salt Lake City, UT Hope Life, Inc., Euless, TX Hope Through Opportunity, Inc.,

Oakland, CA Hopedale Youth Basketball League, Inc.,

Hopedale, MA Hopes Nest Limited, Los Angeles, CA Hospice Services in America Foundation,

Culver City, CA Hospital Presbiteriano De Mainero, Inc.,

Houston, TX House of Change, Portland, OR House of Concern, Los Angeles, CA H R A, Inc., Kailua-Kona, HI Hui O Hilo, Inc., Hilo, HI Hungarian Christian Assembly,

Stockton, CA IKF Booster Club, Grants Pass, OR Imagine Washington, Inc.,

Washington, DC Immunocytochemistry Research

Institute-Seattle, Seattle, WA Inglewood Educational Foundation,

Inglewood, CA Inland Empire AIDS Center, Inc.,

San Bernardino, CA Inland Empire Talent Production,

Fontana, CA Instrumental Music Boosters, Inc.,

Alta Loma, CA Integrated Arts a Home for Creative

Expression, Berkeley, CA International Christian Foundation, Inc.,

Gresham, OR International Health Medical Group, Inc.,

Los Angeles, CA

Florida College Booster Club of Southern

California, Inc., Winnetka, CA Food for Thought Productions,

Toluca Lake, CA For a Better Future Foundation,

Costa Mesa, CA Foundation for Advancement in Music

Education, Hollywood, CA Foundation for African Arts & Culture,

Oakdale, CA Foundation for Honduran Development,

Los Angeles, CA Free Speech Movement Archives,

Palo Alto, CA Fresh Start, Seattle, WA Friends of Fleet Park, Montesano, WA Friends of Marie Reed School and

Recreation Center, Silver Spring, MD Friends of Our Lady of Hope,

San Francisco, CA Friends of the Lockport Public Library,

Inc., Lockport, NY Friends of VGH & UBC Hospital

Foundation, Canada Frontier Ice Alliance, Inc., Palmer, AK Full Circle Community Counseling

and Support Services, Inc., San Francisco, CA Full Gospel Business Women Fellowship

International, Inglewood, CA Fund of the Immaculate Heart,

Beverly Hills, CA Fundaninas Foundation, Inc., Miami, FL G & L Connection, Lancaster, CA G. T. Brinson School in Lieu,

Federal Way, WA Galt Area Swim Program, Galt, CA Generations and Partnerships,

E. Wenatchee, WA Giant Steps of America, Novato, CA Girdwood Volunteer Fire and Rescue,

Inc., Girdwood, AK Global Business Educational Institute,

Inc., Warrensville, OH Global Charity Organization, Inc.,

San Leandro, CA Global Education & Cultural

Opportunities, Inc., New Smyrna, FL Go and Tell Ministries, Inc., Dallas, TX Gods Image, Norwalk, CA Golden Carrot, Aguanga, CA Good Neighbors Old Fashioned

Community Chest, Inc., Nashville, TN Goodnews River Lodge Educational

Fund, Inc., Eagle River, AK Granite Regional Park Foundation,

Sacramento, CA

Great Basin Tree Foundation,

Klamath Falls, OR Great Beginnings Childrens Fund, Inc.,

Kamuela, HI Great Mission, Los Angeles, CA Greater Community Outreach Service,

Inc., Muskegon Heights, MI Greater Harvest Family Life Center,

Baltimore, MD Greater Long Beach Youth Activities

League, Los Angeles, CA GTB SEWA Mission, Inc., Union City, CA Guardian Community Services, Inc.,

Los Angeles, CA Guns Arent Fun, Portland, OR Halau Haloa the National Academy

of Hawaiian Performing Arts, Pearl City, HI Hampton Roads Mexican American Club,

Portsmouth, VA Handong International Foundation,

Los Angeles, CA Hands-On Curriculum Concepts,

Gardena, CA Hankook Korean American Senior

Citizens Association, Los Angeles, CA Hans Einstein Community Medical

Scholarship, Berkeley, CA Hanuri Korean Gay Community Network,

Los Angeles, CA Harold Haughton Community

Development Corporation, New Orleans, LA Harvest Outreach Hawaii, Haleiwa, HI Hawaii Academy of Audiology

Foundation, Honolulu, HI Hawaii Museum of Flying, Honolulu, HI Hawaii Rhythmic Gymnastic Association,

Haleiwa, HI Hawaii State Junior Golf Association,

Inc., Honolulu, HI Hawaii Wushu Center, Cotati, CA Hawaiian Inter-Club Council of Southern

California Health & Ed Fund, Los Angeles, CA Hayward Police Officers Benevolent

Foundation, Hayward, CA Healthy Kids International, Seattle, WA Heart Healers, Inc., a Non-for-Profit

Corp., Woodland Hills, CA Hecel Oyakapi, Inc., Studio City, CA Heir to the Throne, Tacoma, WA Help Heal Our Streets, Inc.,

San Fernando, CA Help Us Help You, Sacramento, CA Helping Hands for the Sorrowful, Inc.,

Palm Beach, FL

2004-19 I.R.B. 897 May 10, 2004

National Association of Collegiate

Women Athletic Administrators, Wilmington, NC National Cervical Cancer Coalition,

Van Nuys, CA National Council on Business Strategy,

Inc., Washington, DC National High School Sports Foundation,

La Mirada, CA National Paralegal Defense League Corp.

a Nevada Corporation, Los Angeles, CA Nativity Club, Inc., Burbank, CA Near-National Endowment for Animal

Rights, Los Angeles, CA Nedra Thurlow Horn Educational Tr.,

Seattle, WA Nehemiah Project-Oakland, Oakland, CA Nevada County Food & Toy Run,

Nevada City, CA New Life in Christ Ministries,

Landover Hills, MD New Mexico Sandplay Society,

Albuquerque, NM New World Mission Center,

Los Angeles, CA Newton Educational Center,

Los Angeles, CA Nexus Dance Company, Portland, OR Nigerian Talking Drum Ensemble

Foundation, Inc., Los Angeles, CA Nika Gallery, Inc., San Francisco, CA North Coast Symphony Orchestra,

Wheeler, OR North Florida Screaming Eagles, Inc.,

MacClenny, FL North San Fernando Valley Community

Foundation, Inc., Granada Hills, CA Northern California Earth Institute,

Oakland, CA Northwest Classical Theatre Company,

Portland, OR Northwest Sculling Association,

Seattle, WA Northwest Tidal Waves, Marysville, WA Oakland Young Peoples Theatre,

Oakland, CA Oasis Transitional Housing Program,

Los Angeles, CA O C B Community Service, Inc.,

Los Angeles, CA October Sunday Festival, Inc.,

St. Thomas, VI Ohana Foundation, Cupertino, CA Olive Tree Literature Society, Tigard, OR One Voice Foundation, Los Angeles, CA One Way Mission, Redwood City, CA One World One Vision, Inc.,

Jersey City, NJ

International Medical Advocacy Group

for Greater Health Care Information and Edu, Walpole, MA Internet Security Foundation International,

La Honda, CA Iron Sharpening Iron Training Center,

Altadena, CA J. D. Henderson Ministries, Inc.,

Portland, OR Jacobs Ladder, Inc., Oakland, CA Jesus Video Project Northwest, Salem, OR Jewish Association for All,

Los Angeles, CA Joans Second Chance Home,

North Hollywood, CA Joeys Feline Friends a Rescue Foundation,

Kaneohe, HI Jonathans Christian Outreach, Inc.,

Chico, CA Joshuas House, Troutdale, OR Jump Strait, Houston, TX Junction City Soccer Club 01–01–98,

Junction City, OR JWW Counseling Service, Compton, CA Ka Pa Hula O Leilehua, Mililani Oahu, HI Kidn Around of Eastern Oregon, Inc.,

Redmond, OR Kids Are Important in North Dakota,

Grand Forks, ND Kids Campaign, Van Nuys, CA Kids Korner Preschool, Inc., Arleta, CA Kids Learning Center of South Florida,

Inc., Miami, FL Kidz Eyes Foundation, Los Angeles, CA Kim Eung Hwa & Korean Dance

Academy, Los Angeles, CA K L O 8240th Army Veterans Association

U S A, Los Angeles, CA Korean-American Alliance for the

Mentally Ill CA, Inc., Walnut, CA Korean American Christian Broadcasting,

Los Angeles, CA Korean American Coalition Hawaii

Chapter, Honolulu, HI Kyo-Youth Foundation, Everett, WA LA Diversified Theater Group,

Venice, CA L A Evangelism College, Los Angeles, CA L A Jesus Love Mission Center,

La Mirada, CA Lanakila Hockey Club, Ewa Beach, HI Laulima Kuhao, Lanai City, HI Lavender Alliance for Civic Action,

Sacramento, CA League of Sacramento Theatres,

Sacramento, CA Learning Tools for Kids, Inc.,

Portland, OR

Life Training a California Nonprofit

Public Benefit Corporation, Calabasas, CA Lifestyle & Education Institute,

Los Angeles, CA Lighthouse of the Lord, Inc., Freeport, FL Lomita Womens Club, Lomita, CA Lorenz-Smeenge Foundation, Inc.,

Jacksonville, FL Los Angeles Chapter of the National Black

MBA Association, Los Angeles, CA Los Angeles Fire Department Historical

Society, Los Angeles, CA Los Angeles Korean Festival Committee,

Los Angeles, CA Macedonia Community Development

Corporation, Trenton, NJ Manthano Project, Inc., Antelope, OR Mapintee, San Francisco, CA Mariculture Research Institute,

Cleveland, TN Maryland Society for Obesity Prevention,

Inc., Rockville, MD Mayors Hunger and Homelessness Relief

Program, Oakland, CA Medical International Rapid Response,

Redmond, WA Melita, Inc., Vallejo, CA Merced Symphony Association,

Merced, CA Mere Tuiasosopo Betham Financial Aid

and Scholarship Fund, Pago Pago, AS Mid-Valley Girls Fastpitch Softball

League, Inc., Encino, CA Mid-Wilshire Human Services,

Los Angeles, CA Midway Village Resident Association,

Inc., Daly City, CA Minnesota Entrepreneurs, Inc.,

Minneapolis, MN Mission TLC, Inc., of Northeast Florida,

Ponte Verde Beach, FL Moores Meamorphosis, Inc.,

San Leandro, CA Mt. Everest Ministries,

Newport Beach, CA Mukunghwa Korean School, Oakland, CA Music International Connection,

N. Hollywood, CA Music Mission, Monroe, WA Muslim Community and Human

Development Corporation, Portland, OR My Friends House, Inc., Bend, OR Na Koa Opio, Waianae, HI Nac Foundation, Oakland, CA Naja, Inc., American Cyn, CA Naranjo Family Homes, Inc.,

Inglewood, CA

May 10, 2004 898 2004-19 I.R.B.

South Side OKC Boxing Club, Inc.,

Oklahoma City, OK Southern California Chevra Kadisha, Inc.,

N. Hollywood, CA Southern California Sanctuary for

Children, Monrovia, CA Special Events for the Disabled, Inc.,

Findlay, OH St. Gregorys A and M Hovespian

Child Care Center, Incorporated, Pasadena, CA Still People Limited, Oregon City, OR Stitches Technology Sewn Products

Training Center, Inc., Los Angeles, CA Straight to God Ministries, Inc.,

Corvallis, OR Student Voices, Inc., Beaverton, OR Sustainable North Bay, Novato, CA Sustainable Policies Institute,

Los Angeles, CA Swedish American Music Foundation,

Minneapolis, MN T Rails Foundation, Seattle, WA Tacoma Guild for Independent Film,

Tacoma, WA Te Mano O Te Ra, Walnut Creek, CA Teach Another Generation, Incorporated,

Oakland, CA Teams to the Nations, Hudson, OH Techiah Foundation, San Francisco, CA Technology Math & Science for Our

Youth, Inc., Marietta, GA Tee-Bros, Torrance, CA Teenage Pregnancy Prevention, Inc.,

Los Angeles, CA Teens Advocating Non Violence T A N,

Los Angeles, CA Term Limits Leadership Foundation,

West Redding, CT Texas Publishers Education and Art

Institute, Inc., Dallas, TX Threatened Species Recovery Network,

Corte Madera, CA Tibet Aid Foundation, Everett, WA Tinaa Services Association, Juneau, AK Tour of Unity, University Pl, WA Transcend International, Inc., Waianae, HI Triple HHH, Portland, OR TSC Strategic Ministries, Inc.,

Bakersfield, CA Ujima, Inc., San Bernardino, CA United Hmong Development, Inc.,

Sacramento, CA United Lebanese Christians, Palmdale, CA United Parents for Runaway and

Homeless Youth, Eugene, OR United With Pride, Inc.,

San Francisco, CA

Onesimus Jail Ministry, Bellflower, CA Operation Ezekiel, Inc., Irvine, CA Oregon Premier Fastpitch Softball,

Portland, OR Pacific Northwest Foundation, Canada Pacifica Ocean Discovery Center,

Pacifica, CA Paramedics and EMTS Abroad, Inc.,

Silverton, OR Parker County Childrens Advocacy

Center, Weatherford, TX Partnership for Children, Everett, WA Paul and Adell Lee Community Center,

Inc., Oak Park, MI P A V E, Cranberry, PA Peaceful Streets, San Francisco, CA Peggy Cole Ministries International,

Paso Robles, CA People Achieving Recreation &

Community Services, Malibu, CA Peoples Helping Hands, Beatyville, KY Persian Cat Rescue of Northern California,

Castro Valley, CA Personal Financial Management Services,

Citrus Heights, CA Peter John Mission, Los Angeles, CA Phoenix and U Partners Homeownership,

Van Nuys, CA Phoenix Resurrection Foundation,

Seward, AK Pine Creek Assisted Living, Inc.,

Anchorage, AK P L A C E Educational Corporation,

McMinnville, OR Playwrights Group and LA Writers

Workshop, Inc., Los Angeles, CA Point Pleasant Foundation for Excellence

in Education, Inc., Pt. Pleasant, NJ Polk District Renaissance,

San Francisco, CA Portland-Tallinn Friendship City

Association, Beaverton, OR Potential Unlimited, Inc.,

Burtonsville, MD Preserve Our Water Environment and

Resources, Inc., Rome, GA Preserving Social Graces a Calif.

Nonprofit Public Benefit Corp., Los Angeles, CA Professional Women of Colors,

Oakland, CA Project Baby Love, Inc., Wenatchee, WA Project Restore, Inc., Gary, IN Protecting Americas Children, Inc.,

Lake Oswego, OR PSU Educational Foundation, Inc.,

Nanuet, NY

Pulaski County Wrestling Club,

Roanoke, VA Quest for Hearing, Lakewood, WA Rahus Institute, Pleasant Hill, CA Rainbow Atelier, Mercedes, TX Regional Organization of Oaxaca,

Los Angeles, CA Revival Fire Ministries, Amarillo, TX Rinconada Ventures Foundation,

San Francisco, CA Robin Hood Society a Humanitarian

Foundation, Thousand Oaks, CA Rosalie Silva Poway Thunder Baseball,

Poway, CA Rural Georgia Childrens League, Inc.,

Buena Vista, GA San Angeles Potbelly Pig Association,

Wilmington, DE San Diego Blues Society, Inc.,

San Diego, CA San Francisco Black Chamber Community

Alliance, San Francisco, CA Save Orcas Bay, Orcas, WA Save Our Brazilian Children,

Grosse Pointe, MI Save Our Future, Shreveport, LA S E A Housing Corporation,

Los Angeles, CA Seattle International Youth Soccer Club,

Seattle, WA Second Mount Zion Community

Development Corporation, Detroit, MI Servicio Educacional Caribe, Inc.,

New York, NY Seva International, Cerritos, CA Sheriff Boosters Palmdale, Inc.,

Palmdale, CA Shield of Faith Christian Center,

Pomona, CA Shiloh Baptist Community Development

Corporation, Port Norris, NJ Shortest Distance Foundation,

Burbank, CA Sisu Foundation for the Arts, Inc.,

Honolulu, HI Soar Business Institute, San Francisco, CA Soaring Eagle Education Foundation,

Pasadena, CA Soaring Solo, Issaquah, WA Sociedad Benefica Hondurena,

Los Angeles, CA South Central Nursing Homes of Orlando,

Inc., Orlando, FL South Central World Championship

Entertainment & Association, Los Angeles, CA South Fulton Multi-Purpose Community

Center of Hope, Inc., Union City, GA

2004-19 I.R.B. 899 May 10, 2004

World Blessing Foundation,

Claremont, CA WTL Communications, Merlin, OR Wyland Institute for Civic Education,

Del Mar, CA Youth & Elderly Together Making a

Difference, Inc., Lakeland, FL Youth for Understanding,

San Francisco, CA Youth in Arts Achievement Program, Inc.,

Portland, OR Youth-Musician Actor Singer and

Stage Performers Foundation, Inc., New Bedford, MA

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.

Universal Football Conference, Inc.,

Inglewood, CA Up With Eagles, Altadena, CA Uplift Foundation, Pasadena, CA Urban Bankers and Financial Services

Alliance, Inc., Foster City, CA Urban Focus Music Foundation,

Hollywood, CA Urban Portland Interfaith Volunteer

Caregivers Program, Portland, OR Utopa Pharmacutical Corp.,

Redwood City, CA Valley Bulldogs, Woodland Hills, CA Veritas Christian Research Ministries,

Applegate, CA Victory Enterprises and Ministries,

Reseda, CA Vietnamese Professional Womens Assoc.,

Portland, OR Villemin Dresser Music Foundation,

Malibu, CA Visual Arts Hall of Fame, Shreveport, LA Voltaire Theatre, Chicago, IL W. J. Burns Childrens Preschool,

Berkeley, CA Walnut Creek Library Foundation,

Walnut Creek, CA Wave Community Development

Corporation, Los Angeles, CA

WCFA Survivors, Inc.,

Baileys Harbor, WI We Create Miracles, Durham, NC Wee Care Play & Learn Daycare, Inc.,

Ogallala, NE West Hollywood Retirement Assistance

Center, Los Angeles, CA West Los Angeles Jeopardy Program,

Los Angeles, CA Western Addition Drillettes and

Majorettes, Inc., San Francisco, CA Western Instituer for Research

and Medical Education, Inc., Bakersfield, CA Wheatfields, Inc., Columbus, IN White City Youth Boxing Foundation,

White City, OR Whitestone Foundation, Bothell, WA Whittier Early Learning Center,

Whittier, CA Wholistic Health & Healing Association,

Roseville, CA Windward Friends for Adult Education,

Kailua, HI Wings That Soar, Seattle, WA WL-Central Asia Business Education

Partners, San Leandro, CA W M F, Inc., Kamuela, HI Women of the Cross, Pacoima, CA

May 10, 2004 900 2004-19 I.R.B.