Censure Issued by Consent

The following individuals have consented to the issuance of a Censure:

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent,

or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

Name Address Designation Date of Censure

Clifton, Michael J. Augusta, KS CPA May 12, 2004

Flaherty, Patrick J. Traverse City, MI CPA May 19, 2004

Monroy, Frances Petaluma, CA Enrolled Agent May 27, 2004

Pearson, Michael N. Houston, TX Enrolled Agent June 7, 2004

August 30, 2004 401 2004–35 I.R.B.

Partial Withdrawal of Proposed Regulations Relating to the Application of Section 904 to Income Subject to Separate Limitations and Computation of Deemed-Paid Credit Under Section 902

Announcement 2004–64

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Partial withdrawal of notice of proposed rulemaking.

SUMMARY: This document withdraws a portion of a notice of proposed rulemaking (REG–104683–00, 2001–1 C.B. 407) published on January 3, 2001, relating to the application of the foreign tax credit limitation under section 904 and the deemedpaid credit under section 902.

DATES: The withdrawal of proposed §§1.902–0, 1.902–1 and 1.904–4(g) is made on July 20, 2004.

FOR FURTHER INFORMATION CONTACT: Bethany A. Ingwalson, (202) 622–3850 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On January 3, 2001, the Treasury Department and the IRS published in the Federal Register (66 FR 319) a notice of proposed rulemaking (REG–104683–00) providing guidance with respect to the application of sections 902 and 904. Written comments were received and a public hearing on the proposed regulations was held on April 26, 2001. After consideration of the comments received, the Treasury Department and the IRS are withdrawing the portions of the proposed regulations that would have amended §§1.902–1 and 1.904–4(g). The amendments to §1.902–1 would have terminated the pooling of a foreign corporation’s post–1986 undistributed earnings and foreign income taxes if the ownership requirements of section 902(c)(3)(B) were not met as of the end of any taxable year. The amendments to §1.904–4(g) would have disallowed look-through treatment for a dividend

paid by a CFC or noncontrolled section 902 corporation out of E&P accumulated while the corporation was a look-through entity ( i.e., the corporation was a CFC or, for tax years beginning after December 31, 2002, a noncontrolled section 902 corporation) if paid after an intervening period during which the corporation was a non-look-through entity ( i.e., a less-than 10%-U.S.-owned corporation or, for tax years beginning on or before December 31, 2002, a noncontrolled section 902 corporation).

Final regulations (T.D. 9141) adopting the remaining portions of the proposed regulations are being published in this issue of the Bulletin. See the preamble to the final regulations for a discussion of the reasons §§1.902–1 and 1.904–4(g) are being withdrawn.

Drafting Information

The principal author of this withdrawal notice is Bethany A. Ingwalson, Office of Associate Chief Counsel (International). However, other personnel from the Treasury Department and the IRS participated in its development.

- - - -

Partial Withdrawal of a Notice of Proposed Rulemaking

Accordingly, under the authority of 26 U.S.C. 7805, §§1.902–0, 1.902–1 and 1.904–4(g) of the notice of proposed rulemaking published in the Federal Register (66 FR 319) on January 3, 2001, are withdrawn.

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

(Filed by the Office of the Federal Register on July 19, 2004, 8:45 a.m., and published in the issue of the Federal Register for July 20, 2004, 69 F.R. 43366)

Foundations Status of Certain Organizations

Announcement 2004–66

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:

3 Eagle Ministries I C N, Salt Lake City, UT 225th West Tenant Association, Inc., Long Beach, CA Academy of Missouri Educational

Network of Graduate Dogs, Inc., Warrenton, MO Accesibility Housing Foundation, Inc.,

Los Angeles, CA Add Advocate, Albuquerque, NM Adopt-A-Village, Inc., Carbondale, IL Afghan Studies Council, Orange, CA African-American Policy Council,

Laurens, SC AHEPA Family Charities of the

Palm Beaches Foundation, Inc., West Palm Beach, FL Alabama Health Care Hall of Fame

and Health Care Heritage Museum, Birmingham, AL Alliance for Support of American

Legion Baseball in Anchorage, Inc., Anchorage, AK Alone All Little Ones Need Everyone,

Bellevue, CO Alum Rock Youth Soccer League,

San Jose, CA American Devoting Volunteers for

International Culture and Education, Fort Lauderdale, FL American Friends of Moreshet Menaxh

Menachem, Brooklyn, NY American Friends of Shalom Beinenu,

Herzliya, Israel American Friends of the Amuta for

Renewal and Advancement of Democracy, Inc., New York, NY American Indo Welfare Society,

Houston, TX Amphibious Ships Museum, Inc.,

Omaha, NE

2004–35 I.R.B. 402 August 30, 2004

Coconut Grove Coral Gables Writers,

Inc., Miami, FL Commonwealth International Foundation,

Issaquah, WA Community Counseling Center,

Stevens Point, WI Community Economic Empowerment

Corporation, Louisville, KY Community Improvement Corporation of

Euclid, Euclid, OH Community Relief Foundation,

Jackson, MS Community Resource Institute, Inc.,

Phoenix, AZ Community Uplift, Inc., N. Wales, PA Comstock Ministries, Inc., Stockton, CA Concerned Citizens of the Pass for a Clean

Environment, Inc., Beaumont, CA Conservators Center, Inc., Mebane, NC Consumer Business Network, Inc.,

Newport Beach, CA Coral Cay Conservation Foundation,

Tequesta, FL Covenant Educational Fellowship, Inc.,

Raleigh, NC Cowboys Dreams, East Dundee, IL Crafty Chair-Ubs, Inc., Old Hickory, TN Crandall Citizens Police Academy

Alumni Association, Crandall, TX Creative Collective Arts Center, Inc.,

Philadelphia, PA Crestline Italian American Association,

Crestline, OH Cross Enterprise Organization, Inc.,

Romulus, MI CSBA Candlelighters, Inc., Augusta, GA D S Soccer World, San Diego, CA Dallas County R-1 Alumni Association,

Inc., Buffalo, MO Day Labor Program of San Francisco,

San Francisco, CA Dayton Chapter Southern Christian

Leadership Conference FDTN, Inc., Dayton, OH Debbie Gregory Breast Cancer

Foundation, Loves Park, IL Dekalb ICC, Inc., Decatur, GA Denver Press Club, Denver, CO Depiction Bible Evangelism, Honolulu, HI Developmental Disabilities Foundation of

California, Inc., Palm Desert, CA Dirtbags Baseball Association,

Los Alamitos, CA Disciples of Faith, Inc., Timonium, MD Domingo Development, Inc., Miami, FL Dr. Haing S. Ngor Memorial Foundation,

Inc., Long Beach, CA Drc Sannam Forum, Inc., Oradell, NJ

Anaheim General Hospital Auxiliary,

Anaheim, CA Anaheim Public Library Foundation,

Anaheim, CA Anchorage Urban League, Anchorage, AK Andmar Residential Homes, Inc.,

Rancho Cucamonga, CA Angel Nutritional Training & Services,

Houston, TX Animal Welfare Rescue and Educational

Foundation, Inc., Leesburg, VA Appalachian Media Outreach,

East Bernstadt, KY Art Project, Inc., La Jolla, CA Aspen-Olive Community Development

Corp., Philadelphia, PA Aspiring Angels, Temecula, CA Association for Women in Sales &

Marketing, San Diego, CA Athletic Achievement & Development

Academy, Austin, TX Athletic Scholastic Scholarship Incentive

Strategic Team, Inc., Irvine, CA Attachment Disorder Help & Resource

Network, Inc., Oneonta, NY Aviation Community Advisory & New

Development Organization, Inc., Fortuna, CA Banyan Fund, Washington, DC Baptist Volunteer Mission Fund, Inc.,

Portland, OR Barr-Reeve Band Boosters Organization,

Montgomery, IN Bascom Volunteer Fire Department,

Bascom, FL Bay Lakes Council Troop 51,

Little Chute, WI Believers Life of Faith Ministries, Inc.,

Lexington Park, MD Bellas Artes Mexicanas, Omaha, NE Best of the Batch Foundation,

Cleveland, OH Biblical Literacy Ministries, Norton, MA Bio Park Foundation, Inc., Tucson, AZ Biochemical Research Foundation, Inc.,

Aspen, CO Black Women on the Move, Akron, OH Bloomington Save Our Youth, Rialto, CA Bobs Ctvrtlik Give Back Foundation,

Encinitas, CA Body Building Ministries, Inc.,

Clever, MO Brazos Performing Arts Foundation,

Waco, TX Bridges Medical Services Foundation,

Inc., Ada, MN Bright Hope Hospice, Inc., Whitehall, PA

Brightwood Community Construction and

Training Corporation, Washington, DC Broadcasting for the Challenged, Inc.,

Memphis, TN Bronx Arts Cultural Center, Inc.,

Bronx, NY Brotherhood, Inc., Decatur, GA Brothers of San Diego, Inc.,

San Diego, CA Building Block Ministries, Inc.,

Somerset, KY Building Peaceful Communities,

San Pedro, CA C is for Cat, Long Beach, CA Cadbury at Lewes, Inc., Cherry Hill, NJ California Consumer Council,

San Diego, CA Canton Preservation, Inc., Canton, GA Cardiac Monitor Tech Association,

Lawton, OK Carnaval Independencia Centro America

Y Mexico, Inc., Miami, FL Casa De La Familia, Los Angeles, CA Castle Park Garden Housing Association,

Chula Vista, CA Cave Springs Christian Retreat, Inc.,

Miami, OK Center for Development and Peoples

League, Fords, NJ Central City Community Neighborhood

Development Corporation, Inc., Gloucester, MA Cheries Day Care Learning Center,

Baker, LA Chibb Foundation, McLean, VA Childrens Community of Caring, Inc.,

Van Nuys, CA Childrens Legal Clinic,

Newport Beach, CA Childrens Ministries of America,

Lombard, IL Childrens Orphanage, Inc.,

Long Beach, CA Chowa Community Service, Inc.,

Loma Linda, CA Christ Jesus Ministry, Inc.,

Temple Hills, MD Citizens for Community Values of

Spokane, Moses Lake, WA Civil War Landscapes Association,

Chicago, IL Classic Charities of Orange County,

Newport Beach, CA Cleveland Association of Black

Storytellers, Inc., Shaker Heights, OH Coachella Valley Helping Hands, Inc.,

Indio, CA

August 30, 2004 403 2004–35 I.R.B.

Hollywood Comedy Club,

Laguna Niguel, CA Homestretch of San Diego, Inc.,

San Diego, CA Hope House for Teens, Norcross, GA Hope Human Resources, Inc., Detroit, MI Horus Health Services, Los Angeles, CA Housing Made Affordable Corporation,

Atlanta, GA Housing Outreach, Huntington Beach, CA Huapu International Cultural &

Educational Exchange Fund, San Francisco, CA Humpty Molar Health Foundation, Inc.,

Cleveland Heights, OH Hunter Coleman Holland Foundation

for Chronic Granulomauos Disease I, Edgewater, FL In His Steps Ministries, Kannapolis, NC International Adoption Agency, Inc.,

North Miami Beach, FL International Biblical Learning Center,

Inc., Laguna Hills, CA International Council for Global Health

Progress, Inc., New York, NY International Foundation Christ for the

Nation, San Bruno, CA International Foundation for Applied

Research in the Natural Sciences, Newport Beach, CA International Professional Association for

AIDS and Children’s Charities, Inc., Altamonte Springs, FL Jackson River Restoration Foundation,

Inc., Warm Springs, VA JCS Foundation, Calabasas, CA Jerome G. Little Manor, Inc.,

Yazoo City, MS Josef House, Houston, TX Joshua Achievement Center,

Philadelphia, PA Joshua Foundation, Perris, CA Joy to the Children, Inc., Fernandina, FL K-9 Rescue, Lockhart, TX K. D. Wallace Ministries, Inc.,

Knoxville, TN Kalhan Foundation, Pepper Pike, OH Kensett Area Museum Park and

Recreation Corporation, Kensett, AR Kids N Moms House, San Francisco, CA Kids Voting El Paso, Inc., El Paso, TX Kids Youth Mentorship Services,

Moreno Valley, CA Kimborough for Kids, Inc.,

Cincinnati, OH King Solomon Education Foundation,

Encino, CA

Eadv, Inc., Canfield, OH Eagles Wings Ministries, Upland, CA Earth Keep, Manassas, VA East Texas Symphonic Band, Inc.,

Longview, TX Ebie Cameroon American Laboratory

School, Chicago, IL Eco Psy Institute, Sedona, AZ Economic Development Community

Corporation, Hearne, TX Ed Kotler Leukemia Research Foundation,

Glencoe, IL Education Consulting Group, Inc.,

Boston, MA Elder Housing Options, Inc.,

Coral Gables, FL Environmental Perspectives International,

Chula Vista, CA Everymay Society, Washington, DC Excellence in Action, Inc., Boulder, CO Extra Mile of Monroe County,

Madisonville, TN Fair Haven Homeless Foundation,

Shreveport, LA Family Link Treatment Services, Inc.,

Austin, TX Fast and Indispensable Temporary Help

Faith Ministries, Inc., Mesa, AZ Fathers Project, Berkeley, CA Filling the Gap, Inc., Debary, FL Fins for Freedom Foundation,

Friday Harbor, WA Firelands Positive People High School

Positive Living Award, Inc., Huron, OH First Richmond Morrow Housing, Inc.,

V, Mansfield, OH First Richmond Morrow Housing, Inc.,

VI, Mansfield, OH Flaming Fire Ministries, Incorporated,

Dallas, TX Flowing Waters Ministry, Inc.,

Fort McCoy, FL Foundation for Animation and Creative

Technology, San Diego, CA Foundation for the Preservation of

Indigenous Music, Plantation, FL Fourth Alabama Infantry Regiment CSA,

Inc., Vestavia, AL Fred Biangardi Memorial Baseball

Scholarship Fund, Islip, NY Friends and Helpers Foundation,

Encino, CA Friends Help Friends, Inc., – Ezras Rayim,

Spring Valley, NY Friends of Hawaii’s Urban Forests,

Kapolei, HI FSR California Affordable Housing

Foundation, Newport Beach, CA

Gaius Christian Ministries,

Farmington Hills, MI Gangbusters International, Inc.,

Seal Beach, CA Georgia Hispanic Voter Registration

Campaign, Atlanta, GA Geric Organization, Cleveland, OH Gift From God, Cherry Hill, NJ Gift of Faith, Mt. Laurel, NJ Gods Gang Ministries, Inc.,

Dana Point, CA Gospel Messenger Ministries,

Yucaipa, CA Gracious Living, Yreka, CA Grand Chapter of Florida Order of the

Eastern Star Charitable, Tampa, FL Grand River Improvement Association,

Detroit, MI Great Lakes Freedom Foundation,

Fremont, OH Greater Bridgeport Exchange Club

Services for Children, Inc., Trumbull, CT Greater Cleveland Writing Center,

Lakewood, OH Greater Unity Economic Development

Training Center, Toledo, OH Green City Community Betterment

Association, Green City, MO Green-Quincy Housing Development

Fund, New York, NY Grossmont High School Educational

Foundation, La Mesa, CA Haitian American Community,

Trenton, NJ Hands Job Placement Service for the

Deaf, Temecula, CA Harbor Area Youth Assistance, Inc.,

Long Beach, CA Harbor Community Health Center,

Los Angeles, CA Harbor Youth Activity Center,

San Pedro, CA Hardees Employers Hurricane Fund,

Anaheim, CA Harold Dutton Sr. Challenged Condition

Youth Center, Houston, TX Harrison County Drug Resistance

Advisory Committee, Bethany, MO Harrison County Korean War Memorial

Association, Inc., Cynthiana, KY Havasu Childrens Service, Calexico, CA Health is Wealth Foundation, Inc.,

Edgewood, MD Help Our World, Costa Mesa, CA His Hands Extended Ministries

International, Chino, CA

2004–35 I.R.B. 404 August 30, 2004

Old Town Volunteer Department,

Jonesborough, TN Open Mind, Inc., East St. Louis, IL Opportunity for Youth, Desoto, TX Opportunity Foundation,

Salt Lake City, UT Orange County Jet Sports Club, Irvine, CA Outdoor Adventures for Women

Foundation, Chamberlain, SD Outreach Community Development

Center, Inc., Stuttgart, AR P W C People Who Care, Trenton, TN PACA, Cincinnati, OH Painted Sky, Inc., Portland, OR Palm Harbor Library Endowment

Foundation, Inc., Palm Harbor, FL Parents Association of the Franklin &

Marshall College Childrens Center, Lancaster, PA Parker Kane Foundation, Inc.,

Lilburn, GA People Helping People, Oceanside, CA Perris Valley Boxing Club, Perris, CA Perris Valley Seniors, Inc., Perris, CA Peter Haight Foundation, Sylmar, CA Phyllis Sweeney Encouragement Factor,

Fallbrook, CA Pipe Creek Emergency Medical Support

Team, Inc., Pipe Creek, TX Pipe Dreams, Kansas City, MO Plano West Quarterback Club, Inc.,

Plano, TX Pleasant Valley Softball Association,

Bettendorf, IA Pond Creek Fire EMS Association,

Pond Creek, OK Positive Phase 1, Inc., Philadelphia, PA Proclaim Christ, Inc., Washington, DC Professional Womens Golf Club

Foundation, Albuquerque, NM Progressive People Developers, Inc.,

Minneapolis, MN Psaltys Kids Ministries International,

Coto De Casa, CA Reaching Potentials of South Carolina,

Inc., Hilton Head Island, SC Recovery Assistance, Inc.,

San Clemente, CA Reignbow Ranch, Inc., Gulfport, MS Residential Energy Efficiency Clearing

House, Inc., Yorba Linda, CA Richland-Morrow Child Advocacy

Network, Mansfield, OH River of Light Enterprise, Inc.,

Brighton, CO Riviera Community Development

Outreach Program, Inc., Riviera Beach, FL

Ko Young Ok & Ko Won Sang,

Garden Grove, CA Korean-American Inventors Association,

Long Beach, CA Kylies Project, Bellingham, WA La-Van Hawkins Foundation, Inc.,

Baltimore, MD Lake Charles Community Outreach

Project, Lake Charles, LA Lane County Toys for Tots, Eugene, OR Langstons Personal Care Home, Inc.,

Canton, GA Lasdoc Housing Development, Inc.,

San Juan Capistrano, CA Latin American Library Support, Inc.,

West Newbury, MA Launch Productions, Cincinnati, OH LearningQuest, Inc., Roslyn Heights, NY Liaison for Liberty Foundation,

Colorado Springs, CO Liberty Outreach, Inc., Toledo, OH Lifelink – International Orphans Adoption

Services, San Diego, CA Lighthouse Project, Columbus, OH Lima Blues Society, Cridersville, OH Little Big Bang, Inc., Baltimore, MD Little Tumbleweeds, Inc., Cloves, NM Living Stream, Inc., Toledo, OH Lord is My Shepherd Outreach Ministries,

Inc., Columbus, OH Lords Farm, Inc., Archbold, OH Lotus Community Services, Inc.,

Redondo Beach, CA Lozano Family Ministries, Inc.,

San Diego, CA Lucille Roberts Foundation for Women,

Inc., New York, NY Main Street 25, Inc., Richmond, VA Malcom X Library Advisory Council,

San Diego, CA Manchester Suburban Youth Football

Organization, N. Canton, OH Manhasset Bay Sailing Foundation, Inc.,

Port Washington, NY Marion County Historical Society,

Lebanon, KY Martin Luther King Jr. Scholarship

Committee, Inc., Ft. Meade, FL Mastiff Association for the Human,

Springfield, VA Mayan Esteem Project, San Antonio, TX McLean Christian Counseling Center,

McLean, VA McPherson County Critical Incident

Stress Management Team, Inc., McPherson, KS Medical Services Foundation

International, Prospect Heights, IL

Mens of America Association, Vista, CA Metro Network Speech Language

Committee, Denver, CO Middle Passage Foundation, Incorporated,

Silver Spring, MD Ministerio Nueva Creation, New York, NY Ministry Business Consultants,

Dauphin, PA Miracles Ministries Outreach, Inc.,

Bloomfield Hills, MI Momentum Health Alliance,

Minneapolis, MN Montrose Golden Hope Center of

Montrose, Colorado, Montrose, CO Moonrise Foundation and Retreat Center,

Rockville, MD Motivated Museum Members,

Laguna Beach, CA Mt. Zion Economic Development

Corporation, Ontario, CA Multilateral Middle East Initiative,

Bloomington, MN Muncie Center for the Arts, Inc.,

Muncie, IN My Father’s Business, Inc., Las Vegas, NV My Kids School Kids, Inc.,

Windemere, FL My Officer Needs Assistance,

Lombard, IL Nathan Kim Mission, Torrance, CA National Charitable Fund, Inc.,

Cleveland, OH Nehemiah Ministries, Inc., Canton, OH Ness Counseling Center, Inc.,

Los Angeles, CA Neuro-Science Research Foundation, Inc.,

Tulsa, OK New Advent, Inc., Arvada, CO New Creations Gospel Quartet, Inc.,

Upland, CA New Hope Ministries of San Diego, Inc.,

San Diego, CA New Horizons Community Development

Corp., Palm Springs, CA New Life Community Outreach

Ministries, Inc., Hawkinsville, GA Next Step Ministries, Inc., Louisville, KY Nolan Willis Cardiac Foundation, Inc.,

Miami, FL North Shore Environmental Alliance,

Inc., Manhasset, NY Norton Sound Fund, Anchorage, AK Oakdale Dixie Youth, Inc., Oakdale, LA Oglesby Community Action Corporation,

Oglesby, TX Okaloosa Walton Library Coalition, Inc.,

Niceville, FL

August 30, 2004 405 2004–35 I.R.B.

Transitional Services, Inc., San Diego, CA Travelmax International Foundation,

Newport Beach, CA Trimble Township Shalom Community,

Inc., Glouster, OH Triumph Group, Inc., Chicago, IL Triumphant Trotters Therapeutic

Equestrian Program, Inc., Jupiter, FL Tustin Bobby Sox Softball League, Inc.,

Tustin, CA Twinsburg Home Days, Twinsburg, OH Underprivileged Students of

Anthropological Vocations, Inc., Albuquerque, NM Unique Alternatives for Violence

Interruption, Inc., Toledo, OH Unique Wellness Community

Development Center, Goldsboro, NC United Global Mission, Buena Park, CA Universal Community Center,

Los Angeles, CA University Canyon Learning Center,

San Diego, CA University High School Trojan Alumni

Athletic Boosters, Irvine, CA Urban Associates, Inc., Toms River, NJ US Friends of Lower Canada College,

Inc., Montreal Quebec, Canada USA Karate Foundation, Stow, OH Valdosta City Schools Foundation,

Valdosta, GA Veterans Aimed Towards Awareness, Inc.,

Middletown, DE Virginia Principals Foundation,

Blacksburg, VA Vocational Support Services, Inc.,

Wallace, ID Walters Childrens Charities Classic,

Riverside, CA Weidemann Foundation, Oak Hills, VA Wesley Hills-Dyersburg, Inc.,

Dyersburg, TN Wesley Stage Park, Inc., Memphis, TN Western Son Academy, West Covina, CA Widgeon Habitat Foundation, Chicago, IL Willing Hands Missions, Colton, CA Willmarth and Marion Paine Scholarship

Fund, Toledo, CA Wisdom Temple, New York, NY Wishing Well Foundation, Cleveland, OH Wolf Institute, Norman, OK Women of Praise Ministries,

Sacramento, CA Womens Ocean Racing Sailing

Association, Huntington Beach, CA World Dental Outreach, Inc., Smyrna, GA Xpressions of Youth Cultural Art Center,

Fontana, CA

Rock Wall Foundation, Inc., Dallas, TX Ross Good Samaritan Association,

Westminster, CA Saddleback Valley Charity Cup

Tournament, Mission Viejo, CA Safe & Secure Home, Inc.,

Macedonia, OH Safe Haven Family Home,

East Orange, NJ Samaria Mission Center, Inc., Tampa, FL San Diego Comprehensive Oral Health

Center, Inc., San Diego, CA San Diego County Youth Leadership

Council, El Cajon, CA San Diego Liason League, Santee, CA San Diego Now Outreach Fund, Inc.,

San Diego, CA San Diego Stroke Council, San Diego, CA San Juan Islands Maritime Heritage

Association, Lopez Island, WA Sanders Enterprise Community

Development, Wilson, NC Schoolhouse Foundation of New York,

New York, NY Scott Elderly Housing Development

Corporation, Lafayette, LA SD Gridiron Association, Austin, TX Se Asian Childrens Assistance Project –

Seacap, Ellensburg, WA Second Chance Club, Thibodeaux, LA Second Nature Educational Services, Inc.,

San Diego, CA Securities Association of Virginia

Foundation, Inc., Richmond, VA Seed Time Harvest Ministries, Inc.,

Natchitoches, LA Sephardic Educational Software, Inc.,

Brooklyn, NY Serenity Foundation, Tulsa, OK Set Roots, Santa Ana, CA Shower Our Spirit, Inc., Concord, CA Simms Positive Steps, Inc.,

Baltimore, MD Smoky Mountain Underwater Search

& Recovery Specialists, Inc., Jefferson City, TN Snow Hill Ministries, Mt. Pleasant, TX Social Services of Southeast Louisiana,

Inc., Gretna, LA Somali Youth and Education Center,

Columbus, OH Someone Who Cares, Orange, CA Sonflower Foundation of Oklahoma,

Edmond, OK South Carolina Christian Foundation,

Spartanburg, SC South Carolina Service Network,

Elloree, SC

South Georgia Housing & Redevelopment

Corporation, Valdosta, GA South Sudanese Association of North

Texas, Inc., Fort Worth, TX Southeast Wolf Pack, Columbus, OH Southern Illinois Acheivers, Inc.,

Carbondale, IL Southwest Eagles Bank Boosters, Inc.,

El Centro, CA Southwest Oklahoma Regional Advisory

Council, Inc., Lawton, OK St. James Community Development

Center, Inc., Midway, GA Standing Room Only Concert Series, Inc.,

Roanoke, VA Starr Gem Safety Foundation,

Sherman Oaks, CA Step-Up Corporation, Woodbridge, VA Steph’s Caring Center, Inc.,

Panorama City, CA Stephen A. Weingrad Foundation,

New York, NY Support the Children,

Bainbridge Island, WA T G F C Enrichment Center, Inc.,

Baltimore, MD Teaching Through Technology,

Poway, CA Technology Connection Coalition, Inc.,

Manvel, TX Teen Action Service Corps,

San Diego, CA Tendercare Volunteer Auxiliary, Inc.,

Los Alamitos, CA Terry Lee Memorial Center of Hope,

Perris, CA Texas Junior Simmental-Simbrah

Association Education Trust, Cleburne, TX Thomas and Snead Development Center,

Inc., Belle Glade, FL Threshold 99 Ministries, Amarillo, TX Tiat Society, Rancho Cucamonga, CA Tiger Rescue, Riverside, CA Tillmon Outreach Development, Inc.,

Columbia, SC Times of Refreshing Community

Development Corporation, Southfield, MI Toledo Christian Vision Ministries,

Freemont, OH Tommy Thomas Boxing Club,

Clarksburg, WV Tower Club of the Blind, St. Louis, MO Trade Point Illinois, Chicago, IL Train to Mountain Association,

Tacoma, WA Transformation Fund, Minneapolis, MN

2004–35 I.R.B. 406 August 30, 2004

sification 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.

Yad Erfat Letinokot, Inc., Brooklyn, NY Young Mother of Today Maternity Home

• Shelter, Wichita, KS Youth Programs Collaborative,

Memphis, TN Zion Human Resource Economic

Development Corporation, New Orleans, LA

Zoe, Federal Way, WA

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 clas

August 30, 2004 407 2004–35 I.R.B.