Censure Issued by Consent

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.

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

Name Address Designation Date of Censure

Borden Kathleen Bluffton, SC Attorney May 11, 2005

Williamson, Debra Long Beach, CA CPA June 3, 2005

The American Jobs Creation Act of 2004 (the AJCA), H.R. 4520, Public Law 108–357 (118 Stat. 1418), was enacted on October 22, 2004. Section 251 of the AJCA amended sections 3121(a) and 3306(b) of the Code to exclude remuneration on account of a transfer of a share of stock to any individual pursuant to an exercise of an incentive stock option (as defined in section 422(b)) or under an employee stock purchase plan (as defined in section 423(b)), or any disposition by the individual of such stock, from the definition of wages for FICA and FUTA tax purposes, respectively. Section 251 of the AJCA also amended sections 421(b) and 423(c) of the Code so that no amount shall be required to be deducted and withheld under the Collection of Income Tax at Source provisions of the Code with respect to any amount treated as compensation under section 421(b) or 423(c), respectively. Because the proposed amendments to the regulations are no longer consistent with the statutes, the IRS and Treasury are

Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act, and Collection of Income Tax at Source to Statutory Stock Options

Announcement 2005–55

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Withdrawal of notice of proposed rulemaking.

SUMMARY: This document withdraws the notice of proposed rulemaking (REG–142686–01, 2001–2 C.B. 561) relating to the application of the Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and Collection of Income Tax at Source to incentive stock options and options granted under employee stock purchase plans (col

lectively referred to as “statutory stock options”) that was published on November 14, 2001. This withdrawal affects employers that grant these options and employees who exercise these options.

FOR FURTHER INFORMATION CONTACT: Paul J. Carlino or Michael Swim, 202–622–0047 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On November 14, 2001, the IRS and Treasury published proposed amendments to 26 CFR Part 31 under sections 3121(a), 3306(b), and 3401(a) of the Internal Revenue Code (Code), and to 26 CFR Part 1 under section 424 of the Code, that would address the application of the FICA, FUTA, and Collection of Income Tax at Source to statutory stock options. These proposed amendments to the regulations were published in the Federal Register (66 FR 57023).

August 15, 2005 317 2005–33 I.R.B.

Safe Harbor for Valuation Under Section 475; Correction

Announcement 2005–57

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of public hearing.

SUMMARY: This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG–100420–03, 2005–24 I.R.B. 1236) that was published in the Federal Reg- ister on Tuesday, May 24, 2005 (70 FR 29663). The proposed regulations provide guidance regarding elective safe harbor for dealers and traders in securities and commodities.

FOR FURTHER INFORMATION CONTACT: Marsha A. Sabin or John W. Rogers III (202) 622–3950 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking (REG–100420–03) that is the subject of these corrections is under section 475 of the Internal Revenue Code.

Need for Correction

The notice of proposed rulemaking (REG–100420–03) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the notice proposed rulemaking (REG–100420–03), that was the subject of FR Doc. 05–10167, is corrected as follows:

1. On page 29666, column 2, under paragraph heading “Record Retention and Production; Use of Different Values”, first paragraph, lines 15 through 18 from the bottom of the paragraph, the language “such as the Schedule M–1, “ Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More,” Schedule M–3, “Net” is corrected to read

withdrawing the proposed amendments to the regulations.

The statutory amendments made by section 251 of the AJCA apply to stock acquired pursuant to statutory stock options exercised after October 22, 2004. For guidance applying to stock acquired pursuant to statutory stock options exercised on or before October 22, 2004, see Notice 2002–47, 2002–2 C.B. 97.

- - - -

Withdrawal of Notice of Proposed Rulemaking

Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG–142686–01) that was published in the Federal Register on November 14, 2001 (66 FR 57023) is withdrawn.

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

(Filed by the Office of the Federal Register on June 30, 2005, 8:45 a.m., and published in the issue of the Federal Register for July 1, 2005, 70 F.R. 38057)

Dual Consolidated Loss Regulations; Correction

Announcement 2005–56

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

SUMMARY: This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG–102144–04, 2005–25 I.R.B. 1297) that was published in the Federal Reg- ister on Tuesday, May 24, 2005 (70 FR 29868). The proposed regulations provide guidance regarding dual consolidated loss issues, including exceptions to the general prohibition against using a dual consolidated loss to reduce the taxable income of any other member of the affiliated group.

FOR FURTHER INFORMATION CONTACT: Kathryn T. Holman, (202) 622–3840 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking (REG–102144–04) that is the subject of these corrections are under sections 1503, 953 and 367 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking and notice of public hearing (REG–102144–04) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking and notice of public hearing (REG–102144–04), that was the subject of FR Doc. 05–10160, is corrected as follows:

1. On page 29869, column 1, in the preamble under the paragraph heading “Background”, paragraph 3 from the top of the column, line 5, the language “as if such unit where a wholly owned” is corrected to read “as if such unit were a wholly owned”

§1.1503(d)–4 [Corrected]

2. On page 29897, column 2, “§1503(d)–4 (i)(1), line 6, the language, “through (ix) of this section, including” is corrected to read “through (viii) of this section, including”

§1.1503(d)–5 [Corrected]

3. On page 29903, column 2, §1.1503(d)–5(c), paragraph (i), of Ex- ample 34 ., the language, “its worldwide income F, a an unrelated” is corrected to x read “its worldwide income, F, an unrex lated”

Cynthia Grigsby, Acting Chief, Publications

and Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration) .

(Filed by the Office of the Federal Register on July 8, 2005, 8:45 a.m., and published in the issue of the Federal Register for July 11, 2005, 70 F.R. 39695)

2005–33 I.R.B. 318 August 15, 2005

Black Womens Leadership Conference,

Los Angeles, CA Boca Raton Preparatory PTO,

Boca Raton, FL Bodega Bay Fishermans Festival,

Bodega Bay, CA Bridges of Health, Inc., Alamosa, CO Buddies Unlimited, Pueblo, CO Building Community Without Walls, Inc.,

Santa Monica, CA Bulldogs Cheer Boosters, Palmdale, CA Burney Falls Intermountain Main Street,

Burney, CA Business and Research Assistance Center,

Clarksville, TN Butte Glen Family Violence Prevention

Council, Chico, CA By Faith Theatre Ministries, Incorporated,

Memphis, TN C D Franks PTO, Ashdown, AR California Center for Cultural Educational

Development, Fresno, CA California Culture Net, San Francisco, CA California Student Scholarship Fund,

W. Sacramento, CA California Wine Education Foundation,

Lodi, CA Camague Yanos Catolicos, Inc.,

Miami, FL Cancer Care Foundation, Inc.,

Valencia, CA Cantebria Senior Homes, Denver, CO Canyon West Academy, Arvada, CO Caribbean World Arts & Culture, Inc.,

Los Angeles, CA Caring Veterans, Paradise, CA Carlos Gilbert PTK, Inc., Santa Fe, NM Center for Computer Literacy, Inc.,

St. Croix, VI Central Arkansas Youth Hockey

Association, Little Rock, AR Charitable Association of Santa Clara

Post 419, Santa Clara, CA Chickasha Quarterback Club,

Chickasha, OK Chickasha Youth Baseball, Inc.,

Chickasha, OK Childrens Personality Development

Foundation, Mankato, MN Chopin Society of Houston, Bellaire, TX Christian Partnerships, Inc.,

Sacramento, CA Circle of Concern of Kansas, Inc.,

Salina, KS City & State Economic Development

Corporation, New Orleans, LA City Vision Santa Rosa, Santa Rosa, CA

“such as the Schedule M–1, “ Reconcilia- tion of Income (Loss) per Books With In- come per Return ”, Schedule M–3, “Net”.

§1.475(a)–4 [Corrected]

2. On page 29670, column 3, §1.475(a)–4(k)(2)(i)(A), lines 11 through 13 from the top of the column, the language, “Schedule M–1, “ Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More ” is corrected to read “Schedule M–1, “ Rec- onciliation of Income (Loss) per Books With Income per Return ”.

Cynthia E. Grigsby, Acting Chief, Publications

and Regulations Branch, Legal Processing Division,

Associate Chief Counsel (Procedure and Administration).

(Filed by the Office of the Federal Register on July 8, 2005, 8:45 a.m., and published in the issue of the Federal Register for July 11, 2005, 70 F.R. 39695)

Foundations Status of Certain Organizations

Announcement 2005–58

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:

18 Society Foundation, Henderson, NV 22nd International Asian Organized Crime Conference, San Francisco, CA 203 K Hope, El Paso, TX AAM Foundation, Novato, CA

Adventure Based Learning Experiences,

Enterprise, OR Affordable Housing Associates, Inc.,

Salt Lake City, UT Airborne Specialists, Inc., Claremore, OK Alabama Repertory Theatre, Inc.,

Birmingham, AL Alder Point Blocksburg Casterlin

Community Center, Alder Point, CA All Star Sports Association,

Union City, CA Alzheimer Associates Enterprise,

Fairfield, OH Amateur Stallions, Inc., Clifton, NJ American Friends of Kollel Zichron

Asher, Inc., Miami Beach, FL American Philanthropic Trust Fund, Inc.,

Chicago, IL American Railroad Preservation

Foundation, Inc., Coral Gables, FL Angel House, Inc., Sterling, IL Angelic Intervention, Torrance, CA Angels on Earth Foundation, Kenner, LA Animal Assistance Association, Inc.,

Hillsboro, OR Animal Sanctuary of the Central Coast,

Santa Maria, CA Animals Facilitating Adolescents &

Children Therapeutically, Cortaro, AZ Arizona Ballet School, Inc., Phoenix, AZ Arizona Entrepreneurs Organization,

Tempe, AZ Arts for Everyone, Ogden, UT Ashley County Tea Coalition,

Hamburg, AR Asian POWs Memorial Fund, Tucson, AZ Auburn Riverside Grad Nite Committee,

Auburn, WA Bad Epitaph Theater Company,

Cleveland Heights, OH Badge 2 Badge, Encino, CA Balance Dance Company, Boise, ID Ballet Jude, Brooklyn, NY Barefoot Ballet, Inc., Atlanta, GA Beavercreek Charitable Trust,

Beavercreek, OR Because We Are People Too, Houston, TX Ben-Hair Productions, Las Vegas, NV Berkeley Center for Survivors of

Domestic Violence, Oakland, CA Berkeley Spay Neuter Your Pet, Inc.,

Berkeley, CA Birdville High School Choir Booster

Club, N. Richland Hills, TX Black Catholic Association, Inc.,

Phoenix, AZ Black Women in Progress, Arlington, TX

August 15, 2005 319 2005–33 I.R.B.

Foundation Support Services, Inc.,

Pine Bluff, AR Freedoms Way Ministry, Yucca Valley, CA Friends of the Wolf, Tenino, WA Friendship Amateur Radio Society, Inc.,

Oregon City, OR Gainesville Housing & Community

Development Corporation, Gainesville, TX Gallman National Historic District

Association, Inc., Gallman, MS George H. Atkinson and Mable

Allene Atkinson Foundation, Pacific Palisades, CA Georgia Rural Water Education

Foundation, Inc., Barnesville, GA Global Aid Network, Seattle, WA Global Oxygen Crisis, Hudson, FL Gods House of Refuge Community

Development Corporation, West Palm Beach, FL Golden Rule Services, Inc.,

Sacramento, CA Good Samaritan Childrens Mission, Inc.,

Sugarland, TX Goodlettsville Middle School

Parent Teacher Organization, Goodlettsville, TN Grady Community Center, Inc.,

Grady, AR Great Compassion Buddhist Association,

Rowland Heights, CA Greater Bakersfield Vision 2000, Inc.,

Bakersfield, CA Greater Columbia County Education

Careers Foundation, Inc., St. Helens, OR Green Valley Parent/Teacher Club,

Suisan City, CA Grissly Foundation, Porterville, CA Growth Objective Distribution,

Shreveport, LA Guadalupe County Advocates Council,

Inc., Seguin, TX Guild Foundation, Inc., Woodbridge, CT Gulf Coast Regional Community

Development Corporation, Houston, TX Hale O Honolulu, Honolulu, HI Harbor View Community Treatment

Facility, Inc., Oakland, CA Harvey Mason Foundation, Encino, CA Hawaii Geographic Information

Coordinating Council, Honolulu, HI Hawaii Good Samaritan Medical Relief

Mission, Inc., Hilo, HI Health Encouragement Through Active

Living, Los Angeles, CA

Clean Money Kentucky, Inc.,

Louisville, KY Clear Creek Youth Initiative,

Clearmont, WY Clearwater Project, Inc.,

Santa Barbara, CA Clinical Research Network, Inc.,

Scotch Plains, NJ Coalinga Youth Sports Foundation,

Coalinga, CA Colonial Middle Band Boosters,

Memphis, TN Community Assistance Resource Efforts

Non Profit Corporation, Riverside, CA Community College Leadership

Development Initiative, Santa Rosa, CA Community Reinvestment Concepts, Inc.,

Clayton, GA Community Service Housing 1, Inc.,

Chandler, AZ Community Service Housing 2, Inc.,

Chandler, AZ Community Service Housing 3, Inc.,

Chandler, AZ Computer Place, Kentfield, CA Concerned Carnegie Area Residents

CCAR, Inc., Carnegie, OK Concerned Parents and Patients of

Sickle Cell Disease (CPPSCD), Sacramento, CA Conversion Project, Inc., Los Angeles, CA Cool Springs Rotary Community Fund,

Inc., Franklin, TN Coral Reef Elementary Act, Inc.,

Miami, FL C P R Community Provided Resources,

Tucson, AZ Creative Artitudes, Richardson, TX Critters in Crisis, Lawai, HI Crusade Outreach, Inc., Washington, DC Dallas Creative Problem Solving

Organization, Inc., Dallas, TX Dan Stover Music Awards, Inc.,

San Marinos, CA Dance Safe, Oakland, CA Deer Park Swim Club, Deer Park, TX Denny Association for Veterinary

Assistance, Tucson, AZ Desert Willow PTO, Cave Creek, AZ Design & Development Resources

for Education and the Arts, Inc., New York, NY Dickson County Band Boosters, Inc.,

Dickson, TN Directions, Inc., Busby, MT Directions Unlimited Youth Vocational

Center, Ft. Collins, CO

Disability Policy and Planning Institute,

Berkeley, CA District 5520 Youth Exchange Foundation,

Las Cruces, NM Dollar Family Ministries, Inc.,

Waxahachie, TX Don’t Blow Smoke on America,

Houston, TX Dress for Success Yuba Shelter,

Yuba City, CA Drill Team Booster Club, Redmond, WA DRSA Foundation, Sacramento, CA DUI Prevention Awareness,

Newport Beach, CA Durango Young Center, Inc., Durango, CO Durham Chamber Foundation, Inc.,

Durham, NC Earthtime Ranch, Flagstaff, AZ East Texas Neuro Support Group,

Lufkin, TX Eastside Adapt Program, San Antonio, TX Echo Park Neighborhood Empowerment

Project, Los Angeles, CA Education for Global Diversity, Inc.,

Santa Cruz, CA Educational Concepts, Sacramento, CA Educational Partners, Nashville, TN Edward James Olmos Educational Center,

Inc., Santa Fe Springs, CA Edwards Foundation, Inc., Beaverton, OR EEM Corporation, Los Angeles, CA Elijah Nichols Wilson Society,

Petaluma, CA Elmwood House Foundation, Inc.,

Cherry Hill, NJ Emotional Fitness Center, Inc., Tempe, AZ Empowerment for Life, Inc.,

Morgan City, LA Englewood Masonic Family Scholarship

Trust, Englewood, FL Ernest Kelly Outreach, Inc., Midway, GA Eviction Defense Collaborative, Inc.,

San Francisco, CA Evolutions in Song, Inc., New York, NY Faith Family Medical Clinic,

Nashville, TN Family Medical Physician Group, Inc.,

Colorado City, TX Family to Family Americans for Prostate

Cancer Awareness, Carson City, NV Farmers Agribusiness Resources &

Marketing, Inc., Alexandria, VA Fayetteville, Sister Cities, Inc.,

Fayetteville, AR First Night Whittier, Whittier, CA Florida Orlando Development

Corporation, Orlando, FL

2005–33 I.R.B. 320 August 15, 2005

M O D E L Institute, Inc., Inglewood, CA Modesto North Rotary Club Foundation,

Modesto, CA Mozaic Minds, Inc.,

Colorado Springs, CO Mt. Pilgrim Institute of Academic

Development, Inc., Anderson, IN Multicultural Connections, Incorporated,

Merced, CA Na Lima Paepae O Lele, Lahaina, HI Nanook Basketball Tip Off Club, Inc.,

Fairbanks, AK National Association of Black Women,

Altadena, CA National Housing Assistance Corporation,

Oxon Hill, MD National-International Abstinence

Association, Tucson, AZ National Organization Against Gangs,

Vacaville, CA National Police K9 Foundation, Inc.,

Rhinebeck, NY Nebraska Federation of Families for

Childrens Mental Health, N. Platte, NE Nehemiah Partners, Edina, MN Neighbors International, Milton, MA Nevada Performing Arts, Inc., Sparks, NV New Beginning Corp., Miami, FL New Creations Training Center,

Elk Grove, CA New Futures for Nickerson Youth, Inc.,

Los Angeles, CA New Hope in Unity, Inc., Fort Pierce, FL New Horizons, Inc., New Roads, LA New Leaf Community School,

Phoenix, AZ New Life Thru Cars, Ceres, CA New Mexico Fiesta Educativa, Inc.,

La Mesa, NM New York Presbytery of the Lorean

Presbyterian Church in America, Oakland Gardens, NY Non Profit Projects, Inc., Houston, TX North American Wildlife Photography

Hall of Fame, Raymondville, TX North Monterey County High School

Athletic Boosters Organization, Castroville, CA North Unity Council of La Raza,

Fort Worth, TX Northeast Arkansas Razorback Club, Inc.,

Paragould, AR Northeast Neighbors, Santa Monica, CA Northrise University Initiative,

Glendale, CA Northwest Valley Sunset Rotary Club

Foundation, Sun City, AZ

Helen Lee Gentry Scholarship Fund,

Loveland, OH Heritage Preservation Society,

Houston, TX Highland High School Instrumental Music

Club, Bakersfield, CA Hogar Manuel Mediavilla Negron, Inc.,

Humacao, FL Hope Network of Montgomery County,

Mt. Ida, AR H O P E NW, Inc., Portland, OR Hope Resources, Inc., Lindale, TX Housing & Economic Development, Inc.,

Magdalena, NM Housing Development, Inc.,

New Bremen, OH Human Services Alliance of Los Angeles,

Los Angeles, CA I Can Wait, Inc., New Orleans, LA Information Technologies Across

Cultures, Espanola, NM Inner-City Economic Development, Inc.,

Austin, TX Inner City Skills Center, Inc.,

Los Angeles, CA InsightOut Enterprises, San Rafael, CA Institute for Consumer Credit Education,

Tinley Park, IL Institute for the Study of Long-Term

Economic Trends, Forest Hills, NY International Coalition for Childrens

Creative Communication, Culver City, CA International Transpersonal Studies

Foundation, Honolulu, HI Internet Anonymous, Inc., Reseda, CA Inwood Heights Housing Development

Fund Corporation, Bronx, NY Iris & Institute for Cultural Education,

Santa Fe, NM Its Not Your Fault, Inc., Portland, OR Jamal Anderson Miracle Foundation,

Duluth, GA Jammin Foundation, Los Angeles, CA John Onesti Foundation, Issaquah, WA Katherine Dunn Parent Teacher

Organization, Sparks, NV Kentucky Appalachian Artisans Education

Foundation, Inc., Hindman, KY Kenwood Charter School, Kenwood, CA Kigezi International School of Medicine

Foundation, Bellevue, WA King Enterprises Youth Programs,

Oakland, CA Kolisko Institute, Santa Rosa, CA Latino Alcohol and Drug Services, Inc.,

Modesto, CA

Lea County Womens Network,

Hobbs, NM Leander High School Alumni Association,

Leander, TX Learning Center, Inc., of North Little

Rock, North Little Rock, AR Lemanski Hall Foundation, Inc.,

Nashville, TN Lexington Home Ownership Commission

II, Inc., Lexington, KY Liberty P A T S, Bakersfield, CA Life and Economic Improvement Council

LEIC, Inc., Miami, FL LIFE (Lifeline Initiative for Family

Empowerment) Center, Memphis, TN Life Plan Foundation, Phoenix, AZ Lions Club of Honolulu Foundation, Inc.,

Honolulu, HI Little River Symphony, Inc.,

Annandale, VA Los Angeles Arts Foundation-V,

Gardena, CA Los Angeles Bach Society, La Canada, CA Los Angeles Jazz Museum,

Los Angeles, CA Los Lunas Schools Partners in Education,

Los Lunas, NM Mala O Paulele A Me Aloha, Honolulu, HI Mance Park Booster Club, Huntsville, TX Marumsco Creek Wildlife Foundation,

Inc., Pocomoke City, MD Meadow Lane Boosters, Lemoore, CA Memphis Black Repertory Theatre, Inc.,

Memphis, TN Mendenhall Rural Housing and

Community Development Corporation, Jackson, MS Menorah — The Boulder Center for Adult

Jewish Education, Inc., Boulder, CO MentalHealthAmerica, Inc.,

Lexington, KY Meritor Academy Parent Group,

Westlake Village, CA Metro Denver Gang Coalition,

Denver, CO Michael Douglas Jenner Youth Center,

Inc., Sheperville, KY Mid-Nebraska Community Center, Inc.,

Kearney, NE Midsouth Leadership Alliance, Inc.,

Jackson, MS Ministry Management Seminars,

Kent, WA Mission Tucson, Inc., Tucson, AZ Mitzvah Outreach International, Inc.,

Brooklyn, NY Mobile Jazz Instruction Studio,

Swanzey, NH

August 15, 2005 321 2005–33 I.R.B.

South Bay Workforce Investment

Consortium, Inc., Hawthorne, CA South Los Angeles Economic

Development Corporation, Los Angeles, CA South Perry Fire-EMS Association, Inc.,

Viper, KY Southeastern Oklahoma Social Services,

Inc., Wilburton, OK Southern African Cultural and Economic

Organization, Houston, TX Southern Nevada Opera Association,

Las Vegas, NV SPCA Ambassadors, Monterey, CA Special Riders of Sumner,

Cottontown, TN Springhurst Project, Kirkland, WA St. Gabriels 1st Goal, St. Gabriel, LA Strategic Leadership Institute, Seattle, WA Suited for Success, Chattanooga, TN Summit Community Health Education

Center, Inc., Miami, FL Sunnyside Home Attendant Program,

Inc., Sunnyside, NY Sunshine Foundation of USA, Inc.,

Dale City, VA Sunshine Homes, Inc., Tempe, AZ Supportive Employments Technologies,

Vacaville, CA Sutter Buttes Sunrise Scholarship

Foundation, Yuba City, CA Synchronized on Ice, Long Beach, CA Taft Volunteer Advisory Board, Inc.,

Pikeville, TN Tennessee Musical Arts Group, Inc.,

Nashville, TN Terpsicorps, Palos Verdes, CA Thunderbird Foundation for the Arts,

Ogden, UT Topcare, Inc., Glendora, CA Torres Basketball Club, San Diego, CA Total Outreach, Inc., Atlanta, GA Trailhead Foundation, Mandeville, LA Truth Alternatives, Inc., Cinebar, WA Tumwater Hill Elementary PTA 4-4-35,

Tumwater, WA Tyee HUD 811 Housing, Kenai, AK Ujamaa Youth Education Foundation,

Oakland, CA Ujima Village Resident Council,

Los Angeles, CA Unitarian Universalist Community

Ministry Center, Berkeley, CA United Assistance Corporation,

South Gate, CA Unlimited Entertainment, Inc.,

Long Beach, CA Uptown Transportation, Inc., Orem, UT

Norwalk-Knights Youth Hockey Club,

Norwalk, CA Nowata Volunteer Fire Department, Inc.,

Nowata, OK Oceans and Earth Research Foundation,

Inc., Dallas, TX Odyssey Industries, Inc., Ada, OK Oklahoma County Sheriffs Reserves,

Oklahoma City, OK Oldtown Salinas Foundation, Salinas, CA Olympus Northwest Parent Support

Group, Bellevue, WA On Course Now, Inc., Rowlett, TX Oncology Consultants Cancer Research

Fund, Inc., Cincinnati, OH One Vision Childrens Foundation,

Tempe, AZ Oregon Only, Salem, OR O U R Childrens Center, Inc.,

Harrison, AR Our House, Inc., Columbia, SC Ovarian Cancer Alliance of Nevada,

Las Vegas, NV Overtown Development Corporation,

Miami, FL P. A. K. T., Albuquerque, NM P. J. Howard Scholarship Fund,

Safford, AZ Pacific Rim Cultural Foundation,

Sherman Oaks, CA Parker Sayles Foundation,

N. Charleston, SC Partners Helping People Foundation of

America, Alexandria, KY Partnership Way, Clinton, IA Pena Del Sur, San Francisco, CA People Need People, Walnut Creek, CA Peoria Firefighters Olympic Committee,

Peoria, AZ PORCH, Clarksdale, MS Prisoner Integration Experience PIE,

Las Vegas, NV Prodigal Ranch Foundation, Silt, CO Programa De Ayuda, Inc., Bend, OR Progression in Education, Inc.,

Reseda, CA Progressive Housing Assistance,

Manhattan Beach, CA Progresso Foundation, Inc.,

Ft. Lauderdale, FL Project Graduation 2000, Texas City, TX Project Success, Lebanon, OR Proyouth Ministries, Vancouver, WA PS Foundation, Sacramento, CA Pueblo of Laguna Boys and Girls Club,

Inc., Old Laguna, NM Purchasing Services Agency,

San Francisco, CA

Rad4Christ, etc., Inc., Wilmington, DE Red Hill Council, Carbondale, CO Renaissance Foundation of Alabama, Inc.,

Andalusia, AL Renaissance on Farnam, Omaha, NE Renewed Hope Charitable Foundation,

Castle Rock, CO Riders of Azgard Search and Rescue

Team, San Antonio, TX River Valley Elementary Parent Teacher

Student Organization, Inc., Meridian, ID Riverside for a Just Society, Inc.,

New York, NY Rivets, Inc., Las Vegas, NV RMDC Ptarmigan, Inc., Helena, MT Robyn Institute on Violence,

Las Cruces, NM Rotary Club of Killeen Heights Charitable

Corporation, Temple, TX Rural Access to Growth and Education,

Inc., Imperial, NE Russellville Cyclone Football Booster

Club, Inc., Fayetteville, AR Russellville High School Renaissance

Foundation, Inc., Russellville, AR S & P Foundation, San Ramon, CA Sacramento Geranium Club,

Sacramento, CA Safe-on-Sixth, San Francisco, CA Safer St. Tammy, Inc., Lacombe, LA Saint Andrews Renaissance Guild,

Incorporated, Reno, NV San Leandro Charter Schools, Inc.,

San Leandro, CA Santa Clara County Black Firefighters

Association, San Jose, CA Santa Paula Resource Youth Team,

Santa Paula, CA Save Our City Kids, Lake Elsinore, CA Save the Horse, Inc., Massapequa, NY Saving Wildlife International, Malibu, CA Scott County Family Resource

Organization, Huntsville, TN Seniors Advocating for Equality,

Tacoma, WA Shawnee Park Cultural Renaissance Art

Series, Inc., Louisville, KY Sheldon High School Drill and Flag Team

Booster Club, Sacramento, CA Shields Valley Foundation, Inc.,

Clyde Park, MT Shiloh-Gibeah, Cottonwood, AZ Shoulder to Shoulder Ministries,

Folsom, CA Sisters of Joy, Inc., Houston, TX Skilltalk, Bellevue, WA Skillworks, Inc., Summit, NJ

2005–33 I.R.B. 322 August 15, 2005

Youth Aid, Inc., Houston, TX Yuma Main Street, Inc., Yuma, AZ Zanimals Children Foundation, Inc.,

Miami Beach, FL

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.

U S Youth Flyfishing Association, Inc.,

Van Buren, AR Utopian Health System, Inc.,

Baton Rouge, LA Valley Action Community Services,

Eloy, AZ Vaughns Valley Foundation,

Elk Grove, CA Violet Foundation, Los Angeles, CA Waldorf International Trading House,

Citrus Heights, CA Warren Avenue Baptist Church Housing

Project, Inc., Detroit, MI Waterside Community Association,

Shreveport, LA Watsonville Cultural Center,

Watsonville, CA Watsonville Police Assistance Fund,

Watsonville, CA Waverly United for Action, Inc.,

Columbia, SC

Were Here for Kids, Inc.,

Santa Barbara, CA West Broward Family Empowerment

Center, Lauderhill, FL West Wind Worship, Mission Viego, CA Westminster Institute, Santa Barbara, CA Westside Community Group, Inc.,

Coldwater, MS White Mountain Youth Alliance Teen

Advocacy Group, Show Low, AZ Whitley County Family Violence

Prevention Board, Inc., Williamsburg, KY Wind River Therapeutic Riding Facility,

Box Elder, SD Wirikuta Peace Fellowship, Boulder, CO Wolf Pack, Plano, TX Yes We Can, Inc., Boca Raton, FL Young Actors Guild, Inc., Memphis, TN Young Musicians of Virginia,

Virginia Beach, VA

August 15, 2005 323 2005–33 I.R.B.