Part IV. Items of General Interest

Notice of Proposed Rulemaking

Timely Mailing Treated As Timely Filing

REG–138176–02

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains proposed regulations amending Treasury Regulation §301.7502–1 to provide that, other than direct proof of actual delivery, a registered or certified mail receipt is the only prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws. The proposed regulations are necessary to provide greater certainty on this issue and to provide specific guidance. The proposed regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court.

DATES: Written or electronic comments and requests for a public hearing must be received by December 20, 2004.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–138176–02), 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–138176–02), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, DC, or sent electronically, via the IRS Internet site at: www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov/ (IRS REG–138176–02).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Charles A. Hall, (202) 622–4940; concerning submissions, Sonya Cruse, (202) 622–7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information contained in this notice of proposed rulemaking has been submitted to the Office of Management and Budget for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). Comments on the collection of information should be sent to the Office of Management and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, SE:CAR:MP:T:T:SP, Washington, DC 20224. Comments on the collection of information should be received by November 22, 2004. Comments are specifically requested concerning:

Whether the proposed collection of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collection of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

How the burden of complying with the proposed collection of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collection of information in this proposed regulation is in §301.7502–1(e). This collection of information is voluntary. The likely recordkeepers are taxpayers who want to have evidence to establish the postmark date and prima facie evidence of delivery when using registered or certified mail.

Estimated total annual recordkeeping burden: 1,084,765 hours.

Estimated average annual burden hours per recordkeeper: 6 minutes (.10 hours).

Estimated number of recordkeepers: 10,847,647. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

This document contains proposed regulations amending 26 CFR part 301 under section 7502 of the Internal Revenue Code. Section 7502(a) first appeared as part of the recodification of the Code in 1954. Section 7502(a) is commonly known as the timely mailing/timely filing rule. Section 301.7502–1 of the Procedure and Administration Regulations provides rules for taxpayers to follow to qualify for favorable treatment under section 7502. There is a conflict among the Circuits of the United States Court of Appeals as to whether the provisions in section 7502 provide the exclusive means to establish prima facie evidence of delivery of a document to the IRS or the United States Tax Court. In particular, courts have reached differing conclusions regarding whether a taxpayer may raise a presumption of delivery of Federal tax documents to the IRS and the United States Tax Court only in situations in which the taxpayer uses registered or certified mail. These proposed regulations clarify the existing regulations and provide guidance on the need to use registered or certified mail to file documents with the IRS and the United States Tax Court to enjoy a presumption of delivery.

Explanation of Provisions

These proposed regulations amend §301.7502–1(e)(1) to clarify that, other than direct proof of actual delivery, the exclusive means to establish prima facie evidence of delivery of Federal tax documents to the IRS and the United States Tax

2004–43 I.R.B. 710 October 25, 2004

- - - -

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 301 is proposed to be amended as follows:

PART 301B—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 301.7502–1 is amended by:

1. Adding two new sentences at the end of paragraph (e)(1).

2. Adding paragraph (g)(4). The additions read as follows:

§301.7502–1 Timely mailing of documents and payments treated as timely filing and paying.

• • • • (e) * * * (1) * * * Other than direct proof of actual delivery, proof of proper use of registered or certified mail is the exclusive means to establish prima facie evidence of delivery of a document to the agency, officer, or office with which the document is required to be filed. No other evidence of a postmark or of mailing will be prima facie evidence of delivery or raise a presumption that the document was delivered.
• • • • (g) - * (4) Registered or certified mail as the means to prove delivery of a document . The last two sentences of paragraph (e)(1) of this section, when published as final regulations, will apply to all documents mailed after September 21, 2004.

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

(Filed by the Office of the Federal Register on September 20, 2004, 8:45 a.m., and published in the issue of the Federal Register for September 21, 2004, 69 F.R. 56377)

Court is to prove the use of registered or certified mail. The IRS currently accepts only a registered or certified mail receipt to establish a presumption of delivery if the IRS has no record of ever having received the document in question. This policy not only is consistent with section 7502(c) but also provides taxpayers with certainty that, under the Code, a certified or registered mail receipt will establish prima facie evidence of delivery. Accordingly, the proposed regulations merely clarify and confirm current IRS practice under the existing regulations. These proposed regulations provide that the final regulations, to which these proposed regulations relate, will be effective for all documents mailed after the publication date of these proposed regulations.

Under section 7502(f)(3), the IRS may extend to a service provided by a private delivery service (PDS) a rule similar to the prima facie evidence of delivery rule applicable to registered and certified mail. To date the IRS has not received any comments or suggestions for extending this rule even though the IRS and the Treasury Department previously requested comments in a prior notice of proposed rulemaking under section 7502. See 64 FR 2606 (Jan. 15, 1999). As the IRS is clarifying what documentation it will accept as proof of delivery, it is appropriate to solicit comments on this issue again. Accordingly, the IRS and the Treasury Department encourage the public to make comments regarding whether the IRS and the Treasury Department should extend the prima facie evidence of delivery rule to a service provided by a PDS. These comments should address the reasons why the IRS should treat a service provided by a PDS as substantially equivalent to registered or certified mail, including a comparison of the benefits to taxpayers and the IRS of the PDS service with the benefits of registered and certified mail.

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 the regulations.

It is hereby certified that the collection of information contained in this regulation will not have a significant economic impact on a substantial number of small entities. Accordingly, a regulatory flexibility analysis is not required. Although the collection of information in this notice of proposed rulemaking affects a substantial number of small entities, the economic impact on these small entities is not substantial. If a small entity uses registered or certified mail to file a document with the IRS, the additional burden (filling out the appropriate United States Postal Service forms) over and above using regular mail is not substantial. Furthermore, the extra cost to use registered or certified mail is not substantial as certified mail costs only $2.30 and registered mail can be used for as little as $7.50. Finally, the added burden of retaining the certified or registered mail sender’s receipt will be minimal as the receipt can be associated with the small entity’s copy of the document that it filed with the IRS.

Pursuant to section 7805(f), this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses.

Comments and Requests for Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and 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 rules and how they can be made easier to understand. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register .

Drafting Information

The principal author of the regulations is Charles A. Hall of the Office of the Associate Chief Counsel, Procedure and Administration (Administrative Provisions and Judicial Practice Division).

October 25, 2004 711 2004–43 I.R.B.

Electronic and Magnetic Specifications for Filing Form 8851, Summary of Archer MSAs

Announcement 2004–83

The following are updates to Rev. Proc. 2001–31, electronic and magnetic specifications for filing Form 8851, Summary of Archer MSAs . The format for filing these forms remains the same, however, there are changes to the types of acceptable media and editorial changes.

1. The current reporting requirement is for Archer MSAs established from January 1, 2004, through June 30,

3. The Martinsburg Computing Center has been renamed Enterprise Computing Center - Martinsburg (ECCMTB).

4. Call Site was renamed Information Reporting Program (IRP) Customer Service Section and can be reached at our toll-free number 866–455–7438.

5. ECC-MTB no longer accepts magnetic tapes, 8mm, 4mm or Quarter Inch Cartridges (QIC) for the filing of Forms 8851.

6. Electronic filing via the FIRE System is now an internet connection at http://fire.irs.gov. Filing procedures are essentially the same as the dial up connection. Refer to Publication 3609, Rev. 10–2004 for detailed instructions. Questions concerning the filing of Form 8851 can be directed to the IRP Customer Service Section toll-free at 866–455–7438.

IRS and The George Washington University Law School To Sponsor Institute on International Tax Issues

Announcement 2004–84

The Internal Revenue Service announces the Seventeenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal

Revenue Service and The George Washington University Law School, to be held on December 9 and 10, 2004, at the J.W. Marriott Hotel in Washington, DC. Registration is currently underway for the Institute, which is intended for international tax professionals.

The program will present a unique opportunity for top IRS and Treasury officials and tax experts, and leading private sector specialists, to address breaking issues and present key perspectives on new developments. The first day will feature sessions on the following:

(with the Competent Authorities of France, Japan, the United Kingdom, and the United States;

The Honorable Gregory F. Jenner, Acting Assistant Secretary (Tax Policy), U.S. Department of the Treasury, will deliver the luncheon address. The day will begin with an address by the Honorable George K. Yin, Chief of Staff, Joint Committee on Taxation.

The second day will focus on the following topics:

ternational Transactions.

The Honorable Mark W. Everson, Commissioner, Internal Revenue Service will deliver the luncheon address. The second day will also include an “Ask the IRS” panel featuring senior officials from the Service.

Those interested in attending or obtaining more information should contact The George Washington University Law School, at http://www.law.gwu.edu/ciit .

Foundations Status of Certain Organizations

Announcement 2004–85

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:

2nd US Infantry, Bel Air, MD Abundant Radio Ministries, Inc.,

Chaska, MN Action Waupaca, Inc., Waupaca, WI Adam Smith Institute Tr., Bethesda, MD Adaptive Community Approach Program,

Incorporated, Waukesha, WI Ads-Martin Fromm Foundation for

Education, Kansas City, MO Adult Provider Association,

Rochester, MN Affordable Housing Solutions, Inc.,

Los Angeles, CA African Association Against Epidemics,

Detroit, MI African Institute of Strategic Studies,

Burtonville, MD Afrocentric Culture Organization,

Madison, WI Agents of Change, Inc.,

Corpus Christi, TX Aim Asso, Inc., Glen Dale, MD Alagappa Foundation, Escondido, CA Albert Lea Aids Services, Albert Lea, MN All Gods Children, Inc., Wilmington, DE All Hallows Hall, Inc., Palm Beach, FL Allen Community Development

Corporation, Washington, DC Alliance for Lymphoma Survivors,

Washington, DC Alternative Building Coalition for

Education, Inc., Frederick, MD

2004–43 I.R.B. 712 October 25, 2004

Committed Black Women, Inc.,

Arnold, MD Committee for America the Beautiful,

Omaha, NE Communities Taking Action, Inc.,

Shelbina, MO Community Empowerment Educational

Strategies, Washington, DC Community Services Representatives,

Inc., Baltimore, MD Community Support Outreach, Inc.,

Portland, OR Community Thrift Store, Inc.,

Madison, WI Comprehensive Family Preservation

Center, Incorporated, Baltimore, MD Concerned About the Future of Our

Children, Inc., Baltimore, MD Concerned Citizens Committee,

North Beach, MD Conscious Business Alliance, Edina, MN Council Oak Center for Independent

Living, Inc., Granger, IN Crafts for Economic Empowerment, Inc.,

Washington, DC Creative Care Vision, Inc., Clinton, MD Crimson & Cream Foundation,

St. Paul, MN Critical Life Choices Foundation,

Grosse Pointe Farms, MI Crumbs Charity Corporation,

Baltimore, MD Curtain Up, Inc., Centerville, IA D and D Evangelistic Crusades, Inc.,

Lebanon, MO D Paws Dardenne Prairie Adoption

Wellness Shelter, Wentzville, MO D A D C, Sikeston, MO Dade ARC Foundation, Inc., Miami, FL Dakota Cup Charities, Inc., Mobridge, SD Dan Trail Memorial & Scholarship Fund,

Beloit, KS Danville Senior Housing, Inc.,

Norfolk, VA David Greene Foundation,

Cambridge, MD Dearing Detroit Dance, Detroit, MI Defiance Emergency Management

Association, Defiance, MO Domestic Violence Coordinating Council

of Greater Omaha, Omaha, NE Dove Meadow Ministries,

Whitewright, TX Down River Nutrition Program, Inc.,

Marine City, MI Downtown Promoters, Inc., Hampton, VA

American Academy of Distance Learning

& Training, Inc., Valley City, ND American Devoting Volunteers for

International Culture and Education, Fort Lauderdale, FL American Emergency Relief Fund,

Eldridge, MO American Friends of the

US-Israel Education Foundation, Minneapolis, MN American Liverpool Foundation,

New York, NY American Soft Tennis Association,

Beverly Hills, CA Angelos Dream, Inc., Baltimore, MD Anointed Hands Early Learning Center,

Decatur, GA Apopka Talons Track Club, Apopka, FL Appalachian Chapter Signal

Corps Regimental Association, Ft. Ritchie, MD ARC Reading Supervised Aartments

Corporation, Woodbury, NJ Archer Heights Maplewood Group, Inc.,

Maplewood, MN Arkansas Cattle Women’s Foundation,

Little Rock, AR Arundel Contemporary Arts Association,

Inc., Annapolis, MD Attitude, Inc., Grand Rapids, MI Awakening Ministries, Inc.,

Kentwood, MI B Healthy, Detroit, MI Barnabas Project Society, Bixby, OK Barrow Curling & Hockey Association,

Barrow, AK Basic Neighborhood Services, Inc.,

Muskegon, MI Beauchamp Charity Foundation,

Coral Gables, FL Begin Again Ministries, Inc.,

Springfield, MO Beltrami Nursing Home Auxiliary,

Bemidji, MN Ben Coleman Basketball Camp,

Shakopee, MN Best Interest of the Child, Inc.,

Overland Park, KS Better Community Foundation,

Marina Del Rey, CA Biblical Apostolic Organization, Inc.,

Hillsdale, MI Black Education Scholarship Team,

Tehachapi, CA Black Men in Motion, Inc.,

Wilmington, DE B O L T, Inc., Detroit, MI

Breadlebaine Riding Program, Inc.,

Champlin, MN Break the Chain, Springfield, MO Breast Cancer Awareness Program for

Poland, Inc., Washington, DC Butler County Housing & Community

Development Corporation, Butler, PA Cafe Kosmos, Inc., Grand Forks, ND Candle Project, Inc., Kalamazoo, MI Capital Area Swim Team, Mason, MI Card Pal, Inc., Arlington, VA Carmelites of Mary Immaculate of North

America, Lake Orion, MI Carroll County Resource Center, Inc.,

Carroll, IA C C U Community Development

Corporation, Sicklerville, NJ Cedric the Entertainer Charitable

Foundation, Inc., St. Louis, MO Center Court Youth Tennis Academy,

Inc., Wichita, KS Center for Public Health in Asia, Inc.,

Baltimore, MD Challenger Learning Center of Anne

Arundel County Maryland, Inc., Annapolis, MD Channel K16CO, Inc., Garfield, MN Charlie Johnson Scholarship Fund, Inc.,

Bladensburg, MD Child Development Foundation,

Herndon, VA Child Is a Child, St. Louis, MO Children of Chernobyl Project of Greater

Chattanooga, Chattanooga, TN Childrens Art Foundation,

Overland Park, KS Childrens Garden, Inc., Council Bluffs, IA Christian Community Coalition, Inc.,

Rockville, MD Christian Thrift Center, Inc.,

Frederick, MD Christopher House, Inc., Kearney, NE Christos Community & Personal

Development Services, Inc., Jackson, MI Church Without Walls, St. Louis, MO Churches of Soulard, Inc., St. Louis, MO City Market Arts and Education

Foundation, Inc., Kansas City, MO Clan Shaw Society, Olney, MD Clean Activities, Inc., St. Paul, MN Close to My Heart, Saint Paul, MN Colfax Community Chest, Inc., Colfax, IA Collins Childrens Workshop,

St. Cloud, MN Coming Home, Inc., Ocean City, NJ Commercial Sexual Exploitation Resource

Institute, Minneapolis, MN

October 25, 2004 713 2004–43 I.R.B.

Harvesting a Cure, Bloomfield Hills, MI Harvey Community Center, Harvey, IL HBCU-MI Consortium for National and

International Programs, Bethesda, MD Healing Resource Center, Inc.,

Bethesda, MD Health Care for all Education Fund, Inc.,

Towson, MD Hear Me & Co., San Francisco, CA Heartland Animal Society,

Poplar Bluff, MO Heet Academic Track Club, Inc.,

Bowie, MD Hemispheric Studies Institute,

Washington, DC Heritage in the Woods Association,

Laingsburg, MI Holistic Center, Inc., Ridgley, MD Holistic Home Health Systems,

Springfield, MI Holy Spirit School Class of 1966

Memorial Fund, Eagan, MN Home of Agape, Grand Rapids, MI Homes for You, Springfield, MO Hometown Environmental Program,

Jackson, MS Hook & Ladder Foundation, Inc.,

Virginia Beach, VA Horn of Africa Support Program,

Arlington, VA Hortonville Area Educational Foundation,

Inc., Hortonville, WI Hospice Coalition of Michigan,

Lansing, MI Howard High Alumni Association,

Incorporated, Wilmington, DE Humanity Resources Development, Inc.,

Lake Worth, FL Iglesia Evangelica Pentecostes Jehova

Nissi, Grand Island, NE Iluminadas Performing Arts School, Inc.,

Minneapolis, MN I M A G E S, Inc., Wichita, KS Impact Alliance, Inc., Detroit, MI Innovations in Community Support, Inc.,

Waukesha, WI Innovative People Solutions, Inc.,

Lawrence, KS Inspiring Self-Sufficiency in Sisters, Inc.,

Washington, DC Institute for Civil Society,

Mountain View, CA Institute for Faith and Psychological

Sciences, Arlington, VA International Association of Fire Fighters,

Grottoes, VA International Contingency and

Development Fund, Bethesda, MD

Dream Dreams Foundation for

Underprivileged Children, Inc., Baltimore, MD Dupont Park Adventist Apartments, Inc.,

Washington, DC Dwight Mosley Memorial Fund,

Washington, DC East Prairie Enterprise Community Health

Consortium, E. Prairie, MO Education for Peace, Washington, DC Educational Resources Unlimited,

Chesapeake, VA Effective Technological Training, Inc.,

W. Bloomfield, MI Elyse Foundation, Battle Creek, MI Endeavor for Social Equality, Inc.,

Minneapolis, MN Environment and Our Common Past,

Washington, DC Environmental Education Camps,

Incorporated, Baltimore, MD E S H Posse, Inc., Omaha, NE Ethiopian Social Services, Inc.,

Silver Spring, MD ETP International, Inc., East Granby, CT Family Assistance, Inc., Middletown, MD Fang Theatre Company, Ltd.,

New York, NY Fearless Leadership Institute, Eagan, MN Feminists for Life of Wisconsin, Inc.,

Wauwatosa, WI Financial Education Services,

Brookings, SD First Step Another Step, Detroit, MI Foley - Mason Scholarship Fund, Inc.,

Cloquet, MN Forflint, Flint, MI Foundation for Glastonbury Public

Schools, Inc., Glastonbury, CT Foundation for Integrated Services,

Olney, MD Foundation Khadimou Rassoul North

America, Washington, DC Foundation Oya-Ras Xango,

Washington, DC Franchise Emergency Action Team,

Milford, CT Free Hope Outreach Community

Development Corporation, Bladensburg, MD Freed Hardeman University Investment

Corporation, Inc., Henderson, TN Freedom Affordable Housing

Corporation, Baltimore, MD Friends of Erevna International Peace

Center, Bethesda, MD Friends of the Centralia Public Library,

Centralia, MO

Friends of the Eden Prairie Community

Band, Richfield, MN Friends of the Lake City Public Library,

Lake City, MN Friends of the Perry Public Library,

Perry, IA Frogtown Puzzled Images, Inc.,

St. Paul, MN Froom Parise Society, Inc.,

Wilmington, DE Fulbright International, Inc.,

Baltimore, MD Future Dreams, Inc., Detroit, MI Gambia Foundation, Inc., Washington, DC Gamma Chi Educational Foundation, Inc.,

West Friendship, MD Gbakanda Afrikan Tiata International,

Inc., Stone Mountain, GA Giles County Volunteer Disaster Relief,

Pearisburg, VA Glen Park Coalition of Concern, Inc.,

Gary, IN Glenn & Laura L. Mullins Community

Foundation, Inc., Ypsilanti, MI Global Operations Fire-Rescue Services,

Newport, RI Glory of God Church, Inc., Sarasota, FL Gods Woman Ministries, Inc.,

St. Louis, MO Gomidas Institute, Trenton, NJ Good Samaritan Children’s Mission,

Sugar Land, TX Good Samaritans Medical Foundation,

Minneapolis, MN Grams and Grands Mid-City Housing

Corporation, St. Louis, MO Grand Rapids Hoops Care Foundation,

Grand Rapids, MI Grandview Athletic Association,

Dittmer, MO Greater Denver Activities Foundation,

Inc., Denver, IA Greater Grand Rapids Amputee Golf

Association, Inc., Kentwood, MI Greater New Light GNL Community

Development Corporation, Detroit, MI Greater Pothole Region Family Center,

Inc., Massena, IA Greenfield Public Library Foundation,

Inc., Greenfield, WI Grenadian-American Development

Organization, Inc., Washington, DC Halfmoon Homestead Sanctuary, Inc.,

Tomahawk, WI Happy Angels, Inc., Miami, FL Harmony Traveling Theatre Company,

Hyattsville, MD Harvesters Team, Inc., Plymouth, MN

2004–43 I.R.B. 714 October 25, 2004

Michigan National Organization

for Women Foundation, Inc., Birmingham, MI Michigan Resources Foundation, Inc.,

Nashville, MI Mid-Town Yard Maintenance

Corporation, W. Allis, WI Mid-Wisconsin Chapter AIB, Inc.,

Elroy, WI Midwest Christian Fellowship of the

Blind, Omaha, NE Minnesota Agriculture 2010,

Prior Lake, MN Minnesota Amateur Fencing, Inc.,

Plymouth, MN Minnesota Center for the Book, Inc.,

Saint Paul, MN Minnesota Habitat Helpers, Inc.,

Rochester, MN Minnesota Hmong Youth Crime

Prevention & Educational Support, Inc., St. Paul, MN Missouri Associated Corporation for

Veterans, Waynesville, MO Mosods Imrei Emes, St. Louis, MO Mount Carmel International, Incorporated,

Oxon Hill, MD Mount Hermon Caring & Sharing

Development Corporation, Flint, MI Mount Vernon Inter-American

Institute on Migration & Labor, Inc., Washington, DC Moving in Action Corporation,

Baltimore, MD Mt. Zion Economic Development

Corporation, Ontario, CA Muskegon Area Fire Chiefs Association,

Inc., Muskegon, MI Muslim Community Services, Inc.,

Chesterfield, MO My Soul Sings, Inc., St. Louis, MO National Association of Hispanic Serving

Health Profession, Inc., Washington, DC National Coalition of Black American

Men, Inc., Milwaukee, WI National Leadership Foundation, Inc.,

St. Louis, MO National Teaching and Learning Institute,

Washington, DC Native American Health Management

Association, Minneapolis, MN Native Americans United,

Springfield, MO Nebraska Mormon Trails Association,

Inc., Kearney, NE Nebraska Parent Network, Omaha, NE Network of Associates for the Health of

Expatriates, Mammoth Lakes, CA

International Gallery of Contemporary

Art-Minneapolis, Minneapolis, MN Iowa Watersheds, Iowa City, IA Jackies Angels, Vienna, VA Jackson Firefighters Association Corp.,

Cedarburg, WI Jersey Jazz Arts Lyceum, Eatontown, NJ Jesus on the Move Ministries, Inc.,

Fort Dodge, IA Jimmy Gaul Memorial Foundation,

Grand Rapids, MI John Wesley Development Corporation,

Baltimore, MD Journey Ministries, Inc., Detroit, MI Jump Start, Inc., Benton Harbor, MI Juvenile Pyramid Foundation,

Fort Washington, MD Kansas City Pet Adoption League,

Kansas City, MO Kanza Rail-Trails Conservancy, Inc.,

Emporia, KS Kaulele, Kailua, HI KB3BOI Repeater Group, Inc.,

Pomfret, MD Kearney Area Interfaith Caregivers,

Kearney, NE Kentucky Federation of Families for

Children’s Mental Health, Inc., Georgetown, KY Kidie Koral Child Care Center, Inc.,

Landover, MD Kids First Foundation, Minneapolis, MN Kids N Care, Inc., Mandan, ND Koinonia, Inc., Jackson, MI Korean American Advanced Institute

of Science and Engineering, Inc., Rockville, MD Kuumba Center, Inc., Milwaukee, WI Lakes Area of Oakland County

Community Foundation for Children, Farmington Hills, MI Lakeshore Center for Attitudinal Healing,

Inc., Muskegon, MI Lamancha Child Care, Inc.,

Woodbine, MD Law Enforcement Family Training

Foundation, Topeka, KS Lawrence Scotty Scot Jazz Scholarship

Foundation, Rehoboth Beach, DE Le Legion Du Lugnuts, Lansing, MI League for Theoanthrpological Religious

and Constitutional Studies of Subst, Washington, DC Learning for Life Institute, Inc.,

Overland Park, KS Lester Prairie Education Foundation, Inc.,

Lester Prairie, MN

Life With Dignity Association,

Manassas, VA Linsey Porter Charity Fund, Inc.,

Oak Park, MI Little Eagle Resident Organization,

Little Eagle, SD Long Institute for Children and

Technology, Washington, DC LSS Housing Eau Claire, Inc.,

Milwaukee, WI Lucerne Valley Citizen on Patrol Unit

414, Lucerne Valley, CA Macedonia Firemens Association,

Macedonia, IA Macedonia International, Inc.,

Grand Rapids, MI Macedonia P Corporation, Baltimore, MD Madison Area Interfaith Network, Inc.,

Madison, WI Malden Band Boosters, Malden, MO Maple City Assisted Living, Adrian, MI Mar-Va Theater Performing Arts Center,

Inc., Pocomoke City, MD Marble Hill Main St., Inc.,

Marble Hill, MO Marianne Simmons Pretzer Educational

Foundation, Manhattan, KS Mary and Patty Bowden Foundation,

San Leandro, CA Maryland Longterm Care Advocacy

Services, Inc., Baltimore, MD Maryland Youth Baseball, Inc.,

Huntington, MD Mastar, Wilmington, DE Match for Life, Southfield, MI Mayors Scholarship Fund, Pinconning, MI McAleer School of Irish Dance Parents

Association, Hockessin, DE McClure River Volunteer Fire Dept., Inc.,

Clinchco, VA McDonald County Technical Rescue,

Pineville, MO McGovern Family Foundation, Inc.,

Washington, DC Med-Gard, Inc., Chevy Chase, MD Med Star Ambulance & Rescue, Inc.,

Ladysmith, WI Mekane Hizunan Welfare & Assistance

Organization, Washington, DC Melody Ranch Motion Picture Museum,

Newhall, CA Melvindale Alliance for Progress,

Lincoln Park, MI Metamorphosis Institute, Inc., Ridge, NY Methodist Boys High School Alumni

Association-Washington Metropolitan Area, Inc., Bowie, MD

October 25, 2004 715 2004–43 I.R.B.

Senior Care Group, Inc., Hockessin, DE Sisters of Soul, Minneapolis, MN Sizzling Stars, Inc., Stillwater, MN SLM Grand Finney Development

Corporation, St. Louis, MO Small Church Ministries, Inc.,

Grand Rapids, MI Snowmobile Educational Safety &

Research Association, Ravenna, MI Society Foundation, Inc., Baltimore, MD Sofene Family Association, Inc.,

Bethesda, MD Solid Boundaries Association,

Shawnee, KS Somali Relief and Rehabilitation of

Minnesota, Minneapolis, MN Somerset Committee for the Homeless,

Inc., Pocomoke City, MD Somerset County Crime Solvers, Inc.,

Crisfield, MD South Richmond Ministerial C & C,

Richmond, VA South Sudanese American Friendship

Association, Sioux Falls, SD Spirit Lake Victim Assistance Program,

Inc., Fort Totten, ND Sports Enhancements, Inc.,

Greenbelt, MD St. Clair County Down Syndrome Support

Group, Port Huron, MI St. Louis African American Museum,

St. Louis, MO St. Louis Silver Hawks Athletics, Inc.,

St. Louis, MO St. Luke Community Development, Inc.,

Detroit, MI St. Peter and Paul Historical Foundation,

Solon, IA Start Hummin Foundation, St. Louis, MO Step Into 2000, Inc., Wilmington, DE Strength and Hope Productions,

Minneapolis, MN Strength for Today Ministries,

Norfolk, VA Student Coalition Against Tobacco, Inc.,

Parkerburg, WV Student Disabilities Advocate, Inc.,

Wilmington, DE Student Services Corporation,

Bay City, MI Summit University Basketball

Association, St. Paul, MN Swartz Creek Community Playground,

Swartz Creek, MI Systems Change Network, Des Moines, IA T A I L S, Inc., Grosse Ile, MI Talbot County Family Support Center,

Inc., Easton, MD

Networks Organized to Use Resources &

Information to Strengthen Hope, Inc., Racine, WI New Beginning Assisted Living Center,

Manson, IA New Howard Suamico Library Fund,

Green Bay, WI New Walnut Hill Community

Development Corporation, Milwaukee, WI Newsome Health Service, Inc.,

Kansas City, MO North Central Virginia Association

of Philippine Physicians, Inc., Richmond, VA North High School Athletic Foundation,

Sioux City, IA Northeast Neighborhood Youth Program,

Bloomington, MN Northern Area Community Housing

Corporation, Detroit, MI Northfield Citizens Online,

Northfield, MN Northwest Nutritional Center,

Houston, TX Oneota Valley Cultural Club, Inc.,

Decorah, IA Open Fields, Richfield, MN Open Space Management, Inc.,

El Cajon, CA Operation Love, Inc., Washington, DC Operation Rudolph, Duluth, MN Orbit, Inc., St. Louis, MO Organization for Universal Communal

Harmony Touch, Fairfax, VA Palama Scholarship Foundation,

Honolulu, HI Parents Coalition for Airbag Warnings,

Washington, DC Parish Green, Inc., Camden, DE Parker Square Tenant Association,

Kansas City, MO Parkside Development Company, Inc.,

Detroit, MI Passaic County Collaborative Coalition,

Inc., Freehold, NJ Pattys Place, Lebanon, MO Peacemobile, Inc., Omaha, NE Pemiscot County Economic Development,

Inc., Caruthersville, MO People Against Violence, Inc.,

Waterloo, IA Phap Hoa Buddhist Association, Inc.,

Alexandria, VA Phoenix Foundation, Exeter, MO Pilgrimage, Inc., Ann Arbor, MI Plans into Action, Inc.,

Fort Washington, MD

Porcinus Sanctum Limited, Joppa, MD Power of the Gospel, Inc.,

Bloomington, MN Power With People, Seattle, WA Powerplay Foundation, Inc.,

Minnetonka, MN Preservation Chelsea, Chelsea, MI Presidents All-American Musicians,

Springfield, MO Pristinic Bible Society, Springfield, MO Professional Perinatal Services, Inc.,

Lakeview, MI Project Camp, Montgomery, AL Project Help, Springfield, MO Prosperity and Success Unlimited,

Concord, NC Prosperity Institute, Arlington, VA Puentes, Bethesda, MD Quality Health Management, Inc.,

Rochester, MN Quality Human Services, Inc.,

Oak Park, MI Rankin Sports, Inc., –The All American

Football Camp, Colonial Heights, VA Reading to Reduce Recidivism,

Pontiac, MI Redwood Basketball Association,

Redwood Falls, MN Remington Home Corporation,

Remington, VA Research Information and Education, Inc.,

Claremont, CA Research Institute, Woodbury, MN Resource for Community Connections,

Inc., Wausau, WI Rescue Disadvantaged Children

Foundation, San Diego, CA Revolution, Inc., Austin, TX Rise for Recovering Women and Children,

Sterling Heights, MI RJS Community Outreach, Inc.,

Detroit, MI Road Warriors Basketball Team,

Southfield, MI Robin Nest Child Care Center of Pontiac,

Pontiac, MI ROC Group, Kirkwood, MO Roger Pettay Ministries, Inc.,

Hutchinson, KS Russian Arts Society, Washington, DC Saint John Mission Society,

Frankenmuth, MI SCHCC Benefit Club Foundation, Inc.,

Reedsburg, WI Second Sunday Ministries, Inc.,

Wilmington, DE Seeds of Humanity Foundation, Inc.,

Springfield, VA

2004–43 I.R.B. 716 October 25, 2004

Wichita Tigers Youth Football

Association, Wichita, KS Wildlife & Habitat Preservation Society,

Inc., Midland, MI Will Go, Inc., Fort Dodge, IA Willing Hands, Ltd., Germantown, MD Wings of Love, Inc., Ann Arbor, MI Winnebago Challenger Little League,

Oshkosh, WI Winside Firefighters Association,

Winside, NE Within Reach Institute, Florissant, MO Women Matter, Grand Rapids, MI Women Ministering Women, Inc.,

Kechi, KS World Dental Outreach, Inc., Smyrna, GA Worldwide Institute for Personal

Evangelism, West Plains, MO Yes Projects, St. Louis, MO Young People United, Ltd.,

Minneapolis, MN Zion Ministries International, Inc.,

Grand Rapids, MI

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.

Teacher Restoration Corps, Inc.,

Green Bay, WI Technical Assistance for Pollution

Prevention, Chichester, NH Thembalealethu Millenia the Faith-Hope

Millenia, Washington, DC Today and Yesterdays Auto,

New Prague, MN Toys for Tots Holiday Benefit Gala,

Washington, DC Transition Services, Inc., Detroit, MI Tribe Theatre, Milwaukee, WI Trinity Bethel, Inc., Houston, TX Twenty-First Century Teens, Inc.,

Hagerstown, MD Twin Cities Airport Task Force,

Minneapolis, MN Twin Cities Black Film Project,

Minneapolis, MN Two Shores Cultural Institute,

Palo Alto, CA Umoja, Inc., St. Paul, MN United Credit Counseling Services, Inc.,

Columbia, MD United States-Mexico Cultural

& Educational Foundation, Washington, DC Unity Community Development Group,

Detroit, MI University of Maryland Eastern Shore

Parents Association, Waldorf, MD Unlimited Vision, Inc., Haslett, MI Uplands I Affordable Housing

Corporation, Baltimore, MD Uplands II Affordable Housing

Corporation, Baltimore, MD Urban Community Unification, Inc.,

Newark, NJ

USTA Grass Roots Program of Racine,

Racine, WI Velo-Cardio-Facial Sydrome Mid-Atlantic

Support Group, Inc., Stevenson, MD Versailles Area Ministerial Alliance,

Versailles, MO Veteran Corps Foundation, Rehoboth, MA Vietnamese Community of Washington

DC-Maryland & Virginia, Falls Church, VA Vineyard Via De Cristo, Inc.,

Gaithersburg, MD Vision Entertainment Performing Arts

Group, Inc., Los Angeles, CA Visionary International, Inc., Fordyce, NE Visionworks, San Antonio, TX Volunteer and Community Service

Foundation of Nebraska, Lincoln, NE WAAR, Incorporated, New Orleans, LA Walter Reed Army Medical Center

WRAMC Army Family Team Building, Washington, DC Waterford Youtheatre, Inc.,

White Lake, MI Wayne County Crime Stoppers, Inc.,

Detroit, MI Weatherization Assistance Program

Technical Assistance Center, Washington, DC Wellspring Ministries, Inc.,

Lutherville, MD West Michigan In-Line Hockey

Association, Jenison, MI Wetland Restoration Management,

Wayzata, MN Whispering Meadows Ranch, Inc.,

Blue Springs, MO Who Cares, Inc., Detroit, MI

October 25, 2004 717 2004–43 I.R.B.