Part IV. Items of General Interest

Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations

Disclosure of Return Information to the Bureau of the Census

REG–147195–04

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations.

SUMMARY: In this issue of Bulletin, the IRS is issuing temporary regulations (T.D. 9188) relating to additions to, and deletions from, the list of items of return information disclosed to the Bureau of the Census (Bureau) for use in producing demographic statistics programs, including the Bureau’s Small Area Income and Poverty Estimates (SAIPE). These temporary regulations provide guidance to IRS personnel responsible for disclosing the information. The text of these temporary regulations published in this issue of the Bulletin serves as the text of the proposed regulations.

DATES: Written and electronic comments and requests for a public hearing must be received by June 9, 2005.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–147195–04), room 5203, Internal Revenue Service, P.O. Box 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–147195–04), 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 or via the Federal eRulemaking Portal at www.regulations.gov (IRS and REG–147195–04).

FOR FURTHER INFORMATION CONTACT: Concerning submission

of comments, Treena Garrett, (202) 622–7180 (not a toll-free number); concerning the temporary regulations, James O’Leary, (202) 622–4580 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

Under section 6103(j)(1), upon written request from the Secretary of Commerce, the Secretary of the Treasury is to furnish to the Bureau of the Census (Bureau) return information that is prescribed by Treasury regulations for the purpose of, but only to the extent necessary in, structuring censuses and national economic accounts and conducting related statistical activities authorized by law. Section 301.6103(j)(1)–1 of the regulations provides an itemized description of the return information authorized to be disclosed for this purpose. Periodically, the disclosure regulations are amended to reflect the changing needs of the Bureau for data for its statutorily authorized statistical activities.

This document contains proposed regulations authorizing IRS personnel to disclose additional items of return information that have been requested by the Secretary of Commerce, and to remove certain items of return information that are enumerated in the existing regulations but that the Secretary of Commerce has indicated are no longer needed.

Temporary regulations in this issue of the Bulletin amend the Procedure and Administration Regulations (26 CFR Part 301) relating to Internal Revenue Code (Code) section 6103(j). The temporary regulations contain rules relating to the disclosure of return information reflected on returns to officers and employees of the Department of Commerce for structuring censuses and national economic accounts and conducting related statistical activities authorized by law.

The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the 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 also has 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 Code, these proposed regulations will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.

Comments and Requests for a Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any electronic and written comments (a signed original and eight (8) copies) that are submitted timely to the IRS. The IRS and Treasury Department specifically request comments on the clarity of the proposed regulations 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 a person that timely submits comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register .

Drafting Information

The principal author of these regulations is James C. O’Leary, Office of the Associate Chief Counsel (Procedure & Administration), Disclosure and Privacy Law Division.

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Proposed Amendments to the Regulations

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

PART 301—PROCEDURE AND ADMINISTRATION

2005–15 I.R.B. 888 April 11, 2005

Central Illinois Biomedical Research

Group, Inc., Peoria, IL Change Agent Programs, Inc.,

Orlando, FL Change Group, Madison, WI Chesapeake Youth Chorale, Inc.,

Centreville, MD Chicago Military Academy Bronzeville

Association, Chicago, IL Chicago School Leadership Development

Corporation, Chicago, IL Children First Early Childhood Home

Education, Inc., Oak Park, IL Childrens Day Care, Riverdale, IL Chocolate Affair, Inc., Los Angeles, CA Christian Community Youth Board, Inc.,

Salem, IN Christian Satellite Bible College,

Maywood, IL Christian Scholarship Foundation, Inc.,

Altoona, IA Citizens Cornerstone Commission of

Wood River, Wood River, IL Civic, Salisbury, MO Clark Conservatory Music and Arts,

Detroit, MI Clark County Youth Programs, Inc.,

New Albany, IN Clark Elementary School PTA,

Washington, DC Cleveland Filmworks, Cleveland, OH Columbia Weavers and Spinners Guild,

Columbia, MO Community Education Enhancement,

Inc., Chula Vista, CA Connecting Classrooms to the World,

Evanston, IL Counsel for Palestinian Restitution and

Reparation, Inc., Washington, DC Crown Me Beautiful Arts Foundation,

San Diego, CA Cuba for Kids Foundation, Inc.,

Miami, FL Cure MS Now Research Fund,

Corte Madera, CA Dallas Street Community Development

Corp., Baltimore, MD Delta Development, Incorporated,

St. Louis, MO Detroit Area Council of Teachers of

Mathematics, Grosse Pointe, MI Diamond Life, Baltimore, MD District of Columbia Public Charter

School Facilities Corporation, Washington, DC Dominica Association of Midwestern

USA, Chicago, IL

Paragraph 1. The authority citation for part 301 is amended in part, by adding an entry in numerical order to read as follows:

Authority: 26 U.S.C. 7805 * * * Section 301.6103(j)(1)–1 also issued under 26 U.S.C. 6103(j)(1); * * *

Par. 2. In §301.6103(j)(1)–1 paragraphs (b)(1), (b)(3), and (e) are revised to read as follows:

§301.6103(j)(1)–1 Disclosure of return information to officers and employees of the Department of Commerce for certain statistical purposes and related activities.

• • • • (b) [The text of proposed paragraphs (b)(1), (b)(3) and (e) are the same as the text of §301.6103(j)(1)–1T(b)(1), (b)(3) and (e) published elsewhere in this issue of the Bulletin].

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

(Filed by the Office of the Federal Register on March 10, 2005, 8:45 a.m., and published in the issue of the Federal Register for March 11, 2005, 70 F.R. 12166)

Foundations Status of Certain Organizations

Announcement 2005–24

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:

Aetep International Education Foundation,

Framingham, MA

African Virtual University International,

Washington, DC American Charitable Investment Fund,

Detroit, MI American International Foundation of

Budapest, Inc., Hungary Americans for Peace and Justice in South

Asia, Takoma Park, MD Angel Ministries, Monroe, LA Ann Arbor IT Zone, Ann Arbor, MI Artreach, Inc., Chicago, IL Ascension Mission Corporation,

Washington, DC Asian Bodytherapy Institute,

Sausalito, CA Avalon Winter Guard, Inc., Waukesha, WI B B L International Teen Services, Inc.,

Baltimore, MD Bentley Schmoke Memorial Scholarship

Fund, Baltimore, MD Benue Aids Council, Inc.,

Minneapolis, MN Bethesda Lakes, Inc., St. Louis, MO Big Bear Lake Rotary Club Foundation,

Big Bear Lake, CA Bilderback Lacrosse Foundation, Inc.,

Severna Park, MD Bitpogs Kids, Inc., Baltimore, MD Bloomfield Raiders Youth Football, Inc.,

Bloomfield, CT Blue-Gray R A F, Bellaire, OH Boffo, Inc., Los Osos, CA Boricua Link, Chicago, IL Boys & Girls Club of Cass County,

Cassopolis, MI Brandywine Charter School, Inc.,

Wilmington, DE Brave, Inc., Berlin, MD Brian’s Neurofibromatosis Foundation,

Indianapolis, IN Bridgeway Counseling Services,

Columbia, MD Bristol Trainstation Foundation,

Bristol, VA C C R New Beginnings Foundation,

Ellendale, DE Cambridge MHA Education & Charitable

Corporation, Cambridge, OH Capital Area Housing Corporation,

Potomac, MD Catherine Popesco Foundation for the

Arts, Santa Monica, CA Center for Educational Partnerships,

Chicago, IL Center for Special Community Services,

Inc., Brooklyn, NY Centerville Volunteers Fire Fighters

Association, Centerville, IA

April 11, 2005 889 2005–15 I.R.B.

Midwest Avian Adoption & Rescue

Services, Inc., Stillwater, MN Milwaukee Choral Artists, Inc.,

Shorewood, WI Minds Institute, Farmington Hills, MI Missouri Association of Community

Development Corporations, Jefferson City, MO Montesorri After School Program

Corporation, Chicago, IL Mount Olivet Housing and Community

Development Corporation, Richmond, VA Nancy Ferro Learning for Life Foundation,

Easton, MD Native American Finance Officers

Association, Inc., Denver, CO Native American Intertribal Veterans

Memorial Foundation, Wichita, KS Net, Inc., Wapakoneta, OH Neutral Ground, Inc., Cary, IL Nevus Link, Maryland Heights, MO New Life Community Services, Inc.,

University Park, IL North Akron Wrestling Club, Stow, OH Northfield Historical Society,

Northfield, IL Northwestern Minnesota Health Care

Purchasing Alliance, Crookston, MN Oak Glen, Inc., Sioux Falls, SD Oak Ridge Assisted Living of Hastings,

Saint Paul, MN Obadiah Association, Inc., Akron, OH Obrien County Kinship, Inc., Sheldon, IA On Our Owne of Anne Arundel County,

Inc., Annapolis, MD Original Willing Workers Society, Inc.,

Southfield, MI Orleans Community Enhancement

Corporation, Orleans, IN Oro Institute & Library NPC,

St. Anthony, MN Our Lady of Charity, St. Louis, MO Outreach Youth Services, Chicago, IL Ozark Sermon Psalms, Perryville, MO Pacific Springs Village, Omaha, NE Pana Education Foundation, Pana, IL Parents and Children First of Lucas

County, Charitan, IA Parrot Mountain Ranch, Inc.,

Ranchita, CA PHS Track and Cross Country Foundation,

Inc., Poway, CA Platte Valley Heritage Foundation,

Kearney, NE Pocomoke Children & Family Services

Collaborative, Inc., Pocomoke City, MD

Don Lugo Conquistador Foundation,

Chino, CA Dubuque Audubon Society, Dubuque, IA Dynamic Directions, Des Plaines, IL Eastern Shore Heritage, Inc.,

Chestertown, MD Eastside Community Policing Partnership,

Detroit, MI Edwardsville Childrens Museum, Inc.,

Edwardsville, IL Eleventh Commission, Inc.,

Fort Wayne, IN Elite Performing Company, Inc.,

Indianapolis, IN Emergency Support of Central Nebraska,

Inc., Grand Island, NE Emmas Place for Homeless Women and

Children, Chicago, IL Ensemble Polaris, St. Paul, MN Ethel Somerstein Memorial Foundation,

Inc., Flushing, NY Experiential Learning Assessment

Network, Mc Lean, VA Exposition Park West Asset Leasing

Corporation, Inglewood, CA Farmington Area Education Foundation,

Farmington, MI Fathers House Ministries, Matoon, IL Federal Hill Main Street, Inc.,

Baltimore, MD Ford County Consortium Educational

Foundation, Dodge City, KS Foundation for Children and Family

Support Services, Inc., Murphysboro, IL Fountain of Youth, Flint, MI Friends of Fun Shop Foundation,

Springfield, IL Friends of McGregor Public Library,

Highland Park, MI Friends of Reed Middle School Bridgman,

MI, Bridgman, MI Fuhrmann Middle School Booster Club,

Sterling Heights, MI Globe of America, Sherman Oaks, CA God’s Grace, Salisbury, MD Grazette Halfway House, Inc.,

Lake Park, FL Greater Kansas City Gay and Lesbian

Youth Services, Inc., Kansas City, MO Greenway on the Red Trust, Inc.,

Fargo, ND Guajome Park Academy Foundation,

Vista, CA Hartge Nautical Museum, Galesville, MD Helix Home Healthcare and Hospice

Services, Inc., Columbia, MD Heritage Communities Re-Development

Company, Winthrop Harbor, IL

His Hands Ministries Cedar Rapids

Iowa Endowment Foundation, Inc., Marion, IA Home Management Beautification

Community Services, Chicago, IL House of Sophia, San Diego, CA Illinois Vipassana Association,

Rockford, IL Illinois World War II Memorial Project,

Springfield, IL Illume Productions, Inc., New York, NY In the Light, Troy, MI Indiana State School Music Association,

Inc., Indianapolis, IN Innerlife Ministries, Inc., Grandview, MO Insight Through Art Foundation, Inc.,

Chicago, IL Institute for SME Finance,

Washington, DC Inwood Heights Housing Development

Fund Corporation, Bronx, NY Iowa Valley Community School District

Foundation, Marengo, IA Isaiah Films, Winston Salem, NC Isiserettes Drill & Drum Corps, Inc.,

Des Moines, IA J. Edward Gilliland Geneva Rotary

Foundation, Geneva, OH Jefferson City Rotary West Endowment

Fund, Jefferson City, MO Joan Metah Masterson Hospitality House

Foundation, Ventor City, NJ Kansas Film Culture Development

Society, Olathe, KS Karna, Incorporated, Peoria, IL Key City Rotary Club Foundation,

Dubuque, IA Keyhole Players, Chicago, IL Kiraw Productions, Inc., Snellville, GA Lacy Alana West Memorial Scholarship

Fund, Steelville, MO Lend-A-Hand Foundation, Lanham, MD Lew Wasserman Scholarship Foundation,

Los Angeles, CA LHS Band-Orchestra Boosters,

Ludington, MI Life Center of Prayer, Burnsville, MN Life Challenges Foundation, Inc.,

South Bend, IN Lorain County Mission, Elyria, OH Luhtanen Howes Charitable Foundation,

Inc., Livonia, MI Marshall Heights, Inc., Sioux City, IA Mascoutah Cemetary Chapel, Inc.,

Mascoutah, IL Maywood Baseball League, Inc.,

Hammond, IN Measuagoon, Inc., Dallas, TX

2005–15 I.R.B. 890 April 11, 2005

Potential Developing Ministries, Inc.,

Lawrenceville, GA Prayer Works, Holland, MI Prevention Center for a Drug-Free

Community, Chillicothe, MO Prince Georges Junior Golf Association,

Inc., Fort Washington, MD Project Prevention & Intervention,

St. Louis, MO Quilts for Comfort, Inc., Newark, DE Ralph Jones Youth Center, Inc.,

Fort Wayne, IN Readers Room Club, Orland Park, IL Reno County Angels, Inc.,

Hutchinson, KS Robbins Historical Society and Museum,

Robbins, IL Rubicon Foundation Trust, St. Louis, MO Safety Mentoring Network, Inc.,

Evergreen Park, IL San Miguel Scholarship Foundation,

Chicago, IL Seaford Lions Foundation, Inc.,

Seaford, DE Senior Cybernet, Inc., Bloomington, IN Seven Circles Heritage Center of Central

Illinois Foundation, Tonica, IL Solid Rock Academy, Inc.,

Port Sulphur, LA Somali Community Center of Orange

County, Anaheim, CA South Bend Youth Symphony Orchestras,

Inc., South Bend, IN Southern Illinois Foundation for Living

History & Education, Mount Vernon, IL St. Anne Foundation for Excellence in

Education, Inc., St. Anne, IL St. Charles High School Boosters Club,

St. Charles, IL St. Louis Case Management,

St. Louis, MO Stages of History, Inc., Nevada, MO Strategic Management Association,

Naperville, IL Sunrise Ecopolis Foundation, Inc.,

St. George, UT Tanner-Foster Educational Foundation,

Topeka, KS Tecumseh Youth Theatre, Tecumseh, MI Tennessee Football Coaches Association,

Kingsport, TN Three Stepping Stones, Inc., Vienna, IL Tierra Del Sol Regional Library Network,

Riverside, CA Tommy Jane House, Inc., Adelphi, MD Twin Cities Bronze, Lakeville, MN United Way of Lapeer County, Lapeer, MI

Universal Charter Schools Corporation,

Santa Ana, CA Urban Age Institute, Washington, DC USD 286 Educational Foundation,

Sedan, KS Vagabond Ministries, Franklin, TN Victory House, Chicago, IL Video Machete, Chicago, IL Vision in Progress for Palatine and

Inverness, Palatine, IL Volunteer Mounted Patrol, Inc.,

Glen Arm, MD Whitmore Lake Community Soccer

Association, Inc., Whitmore Lake, MI Wildspaces, Portland, MI Wing Feirie Theatre, St. Paul Park, MN Womens Cultural Collaborative,

Detroit, MI Youth Encouragement Systems,

Linden, MI Youth Extensional Services, Inc.,

Milwaukee, WI Youthvision, Englewood, CO

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.

Loss Limitation Rules; Correction