Section 4. Required Procedures for

Electing Participants

(a) Notice of Election

Taxpayers participating in this initiative must notify the Service of their election by sending the Notice of Election, as set out below, on or before June 21, 2004. The Notice of Election must be sent by certified mail or designated delivery service (within the meaning of section 7502(f)) to:

INTERNAL REVENUE SERVICE Attn: Announcement 2004–46 1901 Butterfield Road, Ste. 310 Downers Grove, IL 60515

Youth Education and Safety for Kids, Inc.,

Osnard, CA Youth Educational Sports, Inc.,

Chatsworth, CA Young Entrepreneurs Association,

Colorado Springs, CO Youth On Ice, Green Bay, WI Youth Under-Served Disabilities

Empowerment Service Agency, Philadelphia, PA

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.

Son of Boss Settlement Initiative

Announcement 2004–46