Part IV. Items — Internal Revenue Bulletin 2005-35

Notice of Proposed Rulemaking

Return Required by Subchapter T Cooperatives Under Section 6012

REG–149436–04

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains proposed regulations that prescribe the form that cooperatives must use to file their income tax returns. The regulations affect all cooperatives that are currently required to file an income tax return on either Form 1120, “ U.S. Corporation Income Tax Re- turn,” or Form 990–C, “ Farmers’ Cooper- ative Association Income Tax Return .”

DATES: Written or electronic comments and requests for a public hearing must be received by October 27, 2005.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–149436–04), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG–149436–04), 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 (IRSREG–149436–04). A public hearing may be scheduled if requested by any person who timely submits comments.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Donnell M. Rini-Swyers, (202) 622–4910; concerning submissions of comments, or to request a hearing, Richard Hurst, (202) 622–7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

Under existing regulations, all cooperatives to which subchapter T applies (Subchapter T cooperatives) are required to make income tax returns. Except in the case of farmers’ cooperatives, the regulations require that the return be made on Form 1120. In the case of farmers’ cooperatives, the regulations require that the return be made on Form 990-C.

Most taxpayers required to make an income tax return on Form 1120 must file their return on or before the 15 ^th day of the third month following the close of the taxpayer’s taxable year (2 ¹ /2 month deadline). Some Subchapter T cooperatives that make their returns on Form 1120 are required to file by the 2 ¹ /2 month deadline, but others are not required to file their returns until the 15 ^th day of the ninth month following the close of the taxpayer’s taxable year (8 ¹ /2 month deadline). Because the Form 1120 does not distinguish between Subchapter T cooperatives that must file by the 2 ¹ /2 month deadline and those that must file by the 8 ¹ /2 month deadline, the IRS has difficulty determining which filing deadline applies and deciding whether to assert delinquency and failure to pay penalties in the case of returns filed after the 2 ¹ /2 month deadline.

Explanation of Provisions

The proposed regulations provide that all Subchapter T cooperatives must make their income tax returns on Form 1120-C, “ U.S. Income Tax Return for Cooperative Associations,” or such other form as may be designated by the Commissioner. The information that Subchapter T cooperatives will be required to provide on new Form 1120–C will assist taxpayers and the IRS in determining the appropriate filing deadline. Having that information will reduce the burden on taxpayers and will help the IRS avoid asserting penalties in inappropriate cases. Having all Subchapter T cooperatives make their income tax returns on Form 1120–C will also elim

inate confusion over which form to file and will promote efficiency in addressing income tax issues common to Subchapter T cooperatives.

Effect on Other Documents

The following publication is obsolete as of the date this regulation is published as a final rule in the Federal Register .

Announcement 84–26, 1984–11 I.R.B. 42.

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 these 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 Internal Revenue Code, 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 business.

Comments and Requests for a Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The IRS and 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 will 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 .

August 29, 2005 454 2005–35 I.R.B.

Drafting Information

The principal author of these regulations is Donnell M. Rini-Swyers, Office of Assistant Chief Counsel (Procedure & Administration).

- - - -

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 1 is proposed to be amended as follows:

PART 1—INCOME TAXES, REPORTING AND RECORDKEEPING REQUIREMENTS

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

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.6012–2 is amended by revising paragraph (f) to read as follows:

§1.6012–2 Corporations required to make returns of income.

- - - (f) Subchapter T cooperatives —(1) In general . For taxable years ending on or after December 31, 2006, a cooperative organization described in section 1381 (including a farmers’ cooperative exempt from tax under section 521) is required to make a return, whether or not it has taxable income and regardless of the amount of its gross income, on Form 1120–C, “ U.S. Income Tax Return for Cooperative Associations,” or such other form as may be designated by the Commissioner.

(2) Farmers’ cooperatives . For taxable years ending before December 31, 2006, a farmers’ cooperative organization described in section 521(b)(1) (including a farmers’ cooperative that is not exempt from tax under section 521) is required to make a return on Form 990–C, “ Farmers’ Cooperative Association Income Tax Re- turn .”

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

(Filed by the Office of the Federal Register on July 28, 2005, 8:45 a.m., and published in the issue of the Federal Register for July 29, 2005, 70 F.R. 43811)

Foundations Status of Certain Organizations

Announcement 2005–60

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:

360 Sports Organization, Inc., Homewood, IL 8300 Sheridan Dr., Inc., Clarence, NY Abram Kessel Goldberg Fish Foundation,

Cedarhurst, NY Abundant Life Encyclopedia, Inc.,

Horsham, PA ACFE Foundation, Inc., Springfield, MO Accord Foundation, Bellevue, WA Acova, Inc., Avoca, IA Advocacy Resource System,

Wyoming, MI Africa-Expo, Las Vegas, NV Africa Health Strategies, Washington, DC African American Family Liaison

Organization, Inc., Wimauma, FL Air Intelligence, Inc., Fly Creek, NY Alabama Sports Hall of Fame Foundation,

Birmingham, AL Allen Kiwanis Club Foundation,

Allen, TX Alliance for Strong Communities, Inc.,

New Haven, CT Alpha Foundation, Washington, DC Alvarado Project, San Francisco, CA Amana Christian Training Center, Inc.,

Santa Clara, CA American Abstinence Institute,

Chicago, IL American Friends for Jewish Institutions

& Orphanage in Odessa, Flushing, NY

American Friends of Leshivat Ahrchot

Torah, Inc., New York, NY American Friends of Mosdos Eli Bezri,

Inc., New York, NY American Friends of Yeshiva Etz Joseph,

Inc., North Miami Beach, FL Amigos of University De Fresnillo,

Mission, TX Amir Community Development, Inc.,

Atlanta, GA An Artists Life, Inc., Boston, MA Angel Wings Cat Rescue & Sanctuary,

Kingston, TN Animalsave, Fort Lee, NJ Apaga, Inc., Great Neck, NY Apostolic Joy and Miracles Child

Development Center, Inc., Riviera Beach, FL Appalachian Institute for the

Advancement of Women, Girls & Children, Inc., Morgantown, WV Applied Ballet Arts Foundation,

Oakland, CA Arachnoiditis Foundation, Inc.,

Santa Rosa Beach, FL Aries Foundation, Inc., Midlothian, VA Arizona Athletic Association,

Glendale, AZ Arizona High School Allstar Games, Inc.,

Casa Grande, AZ Arkansas American Indian Cultural and

Heritage Society, Inc., Seneca, MO Armenian Orthodox Theological Research

Institute, Inc., Greenville, RI Asociacian De Maestros Apoyando

Ninos, Las Cruces, NM Association for the Promotion of

the Individuals Laws of Life, Inc., New York, NY Atchafalaya Basin Foundation,

Morgan City, LA Atlanta Youth Arts Foundation, Inc.,

Cumming, GA Avante-Garde, Inc., Silver Spring, MD Baltimores Ark, Inc., Baltimore, MD Bartow Community, Inc., Cartersville, GA Bay Area Pedestrian Education Group,

Oakland, CA Bear Foods, Inc., Boston, MA Beloved Community Public Charter

School, Washington, DC Benefits Aids Babies & Youths,

Havertown, PA Berkeley Striders Track Club,

Moncks Corner, SC Bioss USA Leadership Association,

Seattle, WA

2005–35 I.R.B. 455 August 29, 2005

Darren C. Stevens Foundation,

New York, NY Daskalos Foundation, Inc.,

Cambridge, MA Delaware Small Business Foundation,

Georgetown, DE Delta Chi Educational Foundation, Inc.,

Indianapolis, IN Derech Emet, Brooklyn, NY Desert Labrador Retriever Rescue, Inc.,

Phoenix, AZ Desire Area Resident Community

Development, Lansing, MI Detroit Deacons Baptist Council, Inc.,

Detroit, MI Diabetes World Advocacy Foundation,

Seattle, WA Diamond Force Girls Fast Pitch

Association, Chambersburg, PA Disability Resource Center, Everett, WA Discover Foundation, Pleasant Grove, UT DMZ Forum, Inc., East Meadow, NY Donate Life, Inc., Brookline, MA Doobys Clown Brotherhood for the Uplift

of Gods People, Inc., Atlanta, GA Doors and Passageways of Return

Foundation, Washington, DC Dora Moore Children Center, Inc.,

Houston, TX Dorchester County Communities in

Schools, Ridgeville, SC Dreamshapers, Mooresville, NC Drive-In Theatre Museum, Inc.,

Mason City, IA Dunamei Christian Leadership Network,

Inc., Irvine, CA Eagle Court Apartments, Randall, MN East Chapel Hill High School Foundation,

Chapel Hill, NC East Idaho Juniors, Inc., Blackfoot, ID East Timor Disaster Response

Organization, Inc., Washington, DC Eastern Legal Immigration Advocate

Networks, Atlantic City, NJ Eden Foundation, San Antonio, TX Educational Global Associates,

Washington, DC Educore Foundation, Inc., Encinitas, CA Elizabeths Park, Bradford, VT Ellison Watson Ellison and Associates,

Inc., Texas City, TX Emerald Coast Comets, Inc.,

Ft. Walton Beach, FL Environmental Quality Initiative, Inc.,

Bethel, PA Esteemed Woman Foundation, Inc.,

Norwalk, CT

Birmingham Youth Service Corps,

N. Birmingham, AL Blackwater Little League, Waverly, VA BLC Foundation, Castle Rock, CO Book Station Library, Grand Junction, MI Bosnian & Herzegovinian Association

Northern California, Campbell, CA Boston Counseling & Legal Services,

Inc., Boston, MA Boston Historical Society, Inc.,

Boston, NY Bourn Dance Competition Team,

Uniontown, OH Boys and Girls Club of Bay City and

Matagorda County, Bay City, TX Brentwood Youth Soccer Club, Inc.,

Brentwood, NY Bridge Ministries, Lincoln, NE Bristol Tree Society, Bristol, RI Broncos Swimming and Diving Booster

Club, International Falls, MN Burton Sharpe Ministries, Seattle, WA Butler County-Georgiana Family Life

Services Center, Georgiana, AL Cactus Cowboy Corral, Inc., Vail, AZ Cajacet Project, Inc., Newport, RI Cal Ripkin Baseball League of Great

Kills, Inc., Staten Island, NY Calling the Shots, St. Paul, MN Cambridge-Salem 481 Charities, Inc.,

Cambridge, NY Camp Tamarack Summer Program,

Menominee, MI Capable Allies Relying on Each Other

akas CARE, Selma, OR Career Forum for the Under-Employed,

Stanford, CA Carnaval Independencia Centro America

Y Mexico, Inc., Miami, FL Castleberry Community Drugfree

Committee, River Oaks, TX Catherine Cole Taylor Center for the Arts,

Inc., Santa Rose Beach, FL Central Connecticut Arts Science and

Technology Initiative, Meriden, CT Central Soccer League, Inc.,

Oceanside, CA Chance House, Inc., Roxbury, MA Chagrin River Valley Association,

Solon, OH Changehaven, Inc., Reno, NV Cherab Foundation, Inc., Union, NJ Chicago Block Club Association,

Chicago, IL Children of Sosnovaya Street, Seattle, WA Childrens World of Fun Family Learning

Center, Inkster, MI Christian Mission to Gaza, Corona, CA

Christian Team Resources, Scottsdale, AZ Chukchansi Indian Housing Authority,

Coarsegold, CA Circle of Growth Foundation, Inc.,

Flushing, NY Citizens for Hayden-Tomahawk Island,

Inc., Portland, OR Citizens for Homeless Relief, Inc.,

Tullahoma, TN Citizens Redevelopment Corp.,

Asbury Park, NJ Classy Cats Chariot, Inc., Jacksonville, FL Clinton Friends of the Parks, Clinton, MO Clovis Heat Softball Association, Inc.,

Clovis, NM Club of Budapest, San Francisco, CA Coalition for African-American Health

and Wellness, Tucson, AZ Coalition of Concerned Communities,

Inc., Culver City, CA Coastal Brain Injury Support Group,

New Bern, NC Collegiate Strength & Conditioning

Coaches Association, Inc., Provo, UT Come to Christ, Richardson, TX Commemorative Historical Society World

War Two Living, San Jose, CA Committee for the Human Rights of

Children, Inc., Miami, FL Community Care and Counseling of

Hartsville, Inc., Hartsville, SC Community Connection of Northwest

Indiana, Merrillville, IN Compassionate Hearts-Serving Hands,

Inc., Sunrise, FL Computer Literacy Association,

Valdez, AK Constituency for the Caribbean, Inc.,

New York, NY Consumer Advancement, Flint, MI Cornwells Home & School, Bensalem, PA Corona Lions Universal Foundation, Inc.,

Corona, NY Country Place of Pierz, Pierz, MN Coyote Productions, Inc., Park Hill, OK Crandon Water Ski Club, Inc.,

Crandon, WI Creatures for Culture, Inc., New York, NY Crossroads Christian Ministry,

Medford, OR Crusade for Life International,

Denver, CO Cultured Community Service Center,

Queens Village, NY Dallas Area All-Stars Track Club

Incorporation, Hutchins, TX D A N C - Dance Alive in Northern

Colorado, Loveland, CO

August 29, 2005 456 2005–35 I.R.B.

Help Me, Augusta, ME Helping People Grow Academy,

Charlotte, NC Helping Young Haitians Succeed,

Riverdale, MD Herb Millro Classic, Seattle, WA Heroes of the Flame, Inc., Houston, TX Higher Dimensions, Inc., Byron, GA Hilltop Speed Track Club, Vallejo, CA His Servants of Fire Christian

International Ministries, La Habra, CA Hollyberry Foundation, Abingdon, VA Hollyview RHF Housing, Inc.,

Long Beach, CA Holocaust Awareness Ark, Yonkers, NY Home Ownership Preparation &

Experience, Big Lake, MN Hope for Honduras, Inc.,

Overland Park, KS Hope House, Inc., New Haven, CT Hope of Glory Mission, Inc., Mobile, AL Hopkins County Community

Resource Coordination Group, Sulphur Springs, TX Horizon Circle of Friends, Allegan, MI Humanity United Globally, Honolulu, HI I Support Charity, New York, NY IBIC Institute, Inc., Greenwich, CT Illinois Committee of Blind Vendors,

Chenoa, IL Indiana Angels, Greenwood, IN Indiana Hooved Animal Humane Society,

Salem, IN Insight Ministries International,

Las Vegas, NV Institute for Species Specific Milk,

Temecula, CA International Shrine for Boxing &

Wrestling, Los Angeles, CA International Soap Box Derby, Inc.,

Akron, OH Internet Ministries Fish Net, Tucson, AZ Into the Harvest, Milpitas, CA Invisible Theatre Company, Inc.,

Baltimore, MD Irish Center of Washington, DC,

Vienna, VA Israel Metropolitan Social Action &

Education Foundation, Greenville, SC Jack Barnett Scholarship Fund,

Uncasville, CT JCM Spirit Club, Jackson, TN Jefferson City Early Childhood

Parent Teacher Organization, Jefferson City, MO Jesus Run, Incorporated,

Highland Ranch, CO

Etowah County Law Enforcement

Memorial, Gadsen, AL Eyesight International USA, Seattle, WA Fairfield Industrial High School Alumni

Association, Gardena, CA Fairfield Main St., Inc., Fairfield, TX Faith Not Sight, Inc., Fair Lawn, NJ Families First, Inc., Ferndale, MI Family Medicine Educational Foundation,

Inc., Glendale, CA Fanya Corporation, Los Angeles, CA Far Southeast Family Strengthening

Collaborative, Washington, DC Farkas Foundation, Inc., Scottsdale, AZ Farmington Motor City Madness,

Farmington, MI Federal Hill South Neighborhood

Association, Baltimore, MD Ferrell Family Services,

Capitol Heights, MD Finance Institute for Global Sustainability,

Chapel Hill, NC First Family Pledge Foundation, Inc.,

Vero Beach, FL Firststep Networking Solutions,

San Diego, CA Fit 5 Fitness Council, Portage, MI Flatiron Foundation, Inc., Brooklyn, NY Florida Fire and Police Honor Guard

Competition, Orlando, FL Florida Tissue Services, Inc.,

Pensacola, FL Floyd Bennett Cricket Club, Inc.,

Far Rockaway, NY Food Mission of Christ of Kentucky, Inc.,

Stanford, KY For Your Life Foundation, Inc.,

Houston, TX Fort Myers Historical Museum

Foundation, Inc., Fort Myers, FL Foundation for Community-Based

Initiatives, Dallas, TX Foundation for Independence and Growth,

Inc., N. Lauderdale, FL Freedom Round-Up, Philadelphia, PA Freightliner Toys for Tots, Gastonia, NC Fresh Start, Inc., Columbus, GA Friends in Family Unity, Inc.,

Sacramento, CA Friends of Charlotte Harbor Estuary, Inc.,

Port Charlotte, FL Friends of Londonderry Hockey,

Londonderry, NH Friends of New Mexico Tribal Libraries,

Santa Fe, NM Friends of Redbird Airport, Dallas, TX Friends of the Family, Inc., Taos, NM

Friends of the Pontiac Public Library,

Pontiac, MI Friends of Weaver, Los Alamitos, CA Friendship Community Development

Corporation, Mobile, AL From Bondage to Freedom,

Los Angeles, CA Fund for Our Children, Old Tappan, NJ Galaxy 2000 Entertainment, Mesa, AZ Gemach Mordechai Aron Chaiam, Inc.,

Brooklyn, NY Genesee Coalition on Adolescent

Pregnancy Parenting & Prevention, Flint, MI Genesis Troupe, Livonia, MI Geneva Avenue Elderly Housing, Inc.,

Boston, MA Georgia Community Resources Exchange,

Inc., Atlanta, GA Giveback Foundation, Chicago, IL G M B C Community Development

Corporation, Houston, TX Go CAIA, Tucson, AZ God is Good, Incorporated, El Reno, OK Golden Gate Chapter Lupus Foundation

of America, Inc., San Francisco, CA Good Samaritan Ministry, Inc.,

New York, NY Good Shepherd Outreach Center,

Newport News, VA Grace Project, Inc., Shreveport, LA Grand Central Parkway, Forest Hills, NY Great Dane Rescue Alliance, Inc.,

Plymouth, MI Great Lakes Opera, Southfield, MI Greater Ann Arbor Omega Foundation,

Ann Arbor, MI Greater New York Chinatown Social

Services Agency, Inc., New York, NY Greenville Dream Center, Pelzer, SC Harambee African Female Rites of

Passage Collective Program Process, Baltimore, MD Harbor Foundation, Wilmington, NC Harby Hawks Booster Club, Alvin, TX Harlem Music Lab, Inc., New York, NY Haus of Marcellus, Dallas, TX Haven International Ministries,

Los Angeles, CA Healing Hearts Ministries, Inc., Miami, FL Health Information of America, Inc.,

Cedar Grove, NJ Health Research Group,

Rocksburg Bath, VA Hearts of Gold Foundation,

Rochester, MN Heat Halsell Education and Training

Center, Philadelphia, PA

2005–35 I.R.B. 457 August 29, 2005

Mission Teens, Detroit, MI MMBC Ministries, Temple, TX Mothers Care Support Services, Inc.,

Madison, AL Mount Moriah Baptist Church of

Spartanburg Foundation, Inc., Spartanburg, SC Moving Forward Towards Independence,

Napa, CA Mueenabad Fund, Inc., New Park, PA Music Ministries, Inc., Union, NJ Nashville Chamber Singers, Nashville, TN National African-American Archives and

Museum, Mobile, AL National Assistance Dog Advocate

Coalition, Brooklyn, NY National Association of Yemeni

Americans, Inc., Dearborn, MI National School Fitness Foundation,

Salt Lake City, UT National Youth Athletic Association,

Lynnwood, WA Nationwide Masonic Brotherhood, Inc.,

Linden, NJ New Covenant Promise Foundation,

Caledonia, NY New England Seacoast Institute,

Nahant, MA New Mercies, Inc., Newport News, VA New Mexico Association of Community

Action Agencies, Albuquerque, NM New River Valley Feline Rescue & Care

Center, Christianburg, VA New York Raptors Special Hockey Club,

Inc., Larchmont, NY Newtown Colonial Girls Softball League,

Inc., Newtown, PA Nipmuc Indian Development Corp.,

Webster, MA No Limit Youth Ministries-Programs of

Louisville, Inc., Louisville, KY Noon Optimist Foundation of Elkhart

Indiana, Elkhart, IN North Carolina County Youth Foundation,

Inc., Asheville, NC North Carolina State Indian Housing

Authority, Fayetteville, NC North Dakota Native American Foster

Parent Association, Bismarck, ND Northeast Community Counsel of Austin

Texas, Austin, TX Northeast Kiwanis Club of Lincoln

Nebraska Foundation, Lincoln, NE Northside Affordable Housing

Opportunities, Inc., Jacksonville, FL Ohio Rural Partners, Reynoldsburg, OH

Jewish Continuity Foundation,

Monsey, NY Joe Cali Ministries, Phoenix, AZ John Braun Foundation, Elkhart Lake, WI Johnson City Rotary Foundation,

Johnson City, NY Joshua Rescue Foundation,

Walnut Creek, CA JS-Lyn Child Care, Inc., Lithonia, GA Kaamilah Foundation, Inglewood, CA Kafuku Farm Institute, Inc., Davis, CA Kassiwi Sanctuary & Coalition for

Preservation of Indigenous Culture, Beecher Falls, VT K C Force, Blue Springs, MO KCFC — Kansas City Fencing Center,

Shawnee Mission, KS Kentucky Family Development Institute,

Inc., Frankfort, KY Kick, Inc., Charlestown, MA Kids Helping Kids in Crisis, Inc.,

Wayne, NJ Kids in a Drug-Free Society,

New York, NY Kids World Daycare, Inc.,

Holly Springs, MS Kiwanis Club of Capital City Foundation,

Inc., Boise, ID Kiwanis Club of Midtown

St. Petersburg Youth Foundation, Inc., St. Petersburg, FL Kiwanis Club of Saugerties Foundation,

Saugerties, NY Korean American Society of Hawaii,

Honolulu, HI Korean Senior Center of Central Florida,

Inc., Orlando, FL Lafayette Crossing Foundation, Inc.,

Keswick, VA Lafayette High School Athletic

Educational Foundation, Williamsburg, VA Land Assembly for Neighborhood

Development, Detroit, MI Lang Ranch Elementary School Booster

Club, Thousand Oaks, CA Lavender and Green Alliance, Inc.,

Mineola, NY Leap of Faith Community Outreach,

Evansville, IN Leap of Faith Ministries, Inc.,

Canon City, CO Liberation Independence Freedom

Empowerment Foundation, Inc., Redding, CA Liberian American Community

Organization, Los Angeles, CA

Liberty International Family and

Educational Services, Inc., Hartford, CT Life Improvement, Inc.,

West Palm Beach, FL Life With Lupus Guild, Chicago, IL LIRR Commuters Campaign, Inc.,

Bayport, NY Little Traverse Bay Band of Odawa

Indians Elders Association, Harbor Springs, MI Living Room Opera, St. Paul, MN LJC Ministries, Lemon Grove, CA Logan Community Foundation, Logan, IA M-Powerhouse, Washington, DC Macon Better Housing Foundation,

Macon, GA Malakoff Area Garden Club,

Malakoff, TX Mammoth Lakes Celtic Festival, Inc.,

Mammoth Lakes, CA Manitowish Waters Skiing Skeeters, Inc.,

Manitowish Waters, WI Marion Jones Ministry, Nashville, TN Markey Road Neighborhood Association,

Dayton, OH Marshfield Sister Cities, Inc.,

Marshfield, WI Mart Emergency Medical Services, Inc.,

Mart, TX Martinsburg Blue Sox, Martinsburg, WV Mary Vincent Foundation,

West Covina, CA Marysville Independent Traveling Teams,

Marysville, OH Massachusetts Low-Income Taxpayers

Clinic, Inc., Norwell, MA Matthews Christian Youth Group,

Oswego, IL Meadowlark Foundation, Inc.,

Great Falls, MT Mega Complex Outreach, Inc.,

Missouri City, TX Melanoma Assistance Program, Inc.,

Pensacola, FL Mentor Link, Inc., Bronx, NY Mercy Mountain Transportation, Inc.,

Williamsburg, KY Michigan State University Investment

Club, East Lansing, MI Milledgeville Resident Council, Inc.,

Milledgeville, GA Mills Remediation & Tutoring Center,

Inc., Southside, AL Minnesota Shakespeare Project,

Minneapolis, MN Miracle Farm, Inc., Gladwyne, PA Miss Ohio Scholarship Pageant,

Mansfield, OH

August 29, 2005 458 2005–35 I.R.B.

Sirkulo Pilipino, Canoga Park, CA Skills for Living Foundation, Inc.,

Monticello, MN SLV PNY-Colt Baseball, Inc.,

Ben Lomond, CA Social High - Scope Educators,

Torrance, CA Society for Outdoor Sculpture, Inc.,

South Windsor, CT Solo Academic Boosters Club, Solon, OH South Haven Drop in Center,

South Haven, MI South Lake High School Theatre Arts

Boosters, Oakton, VA Southlake Aquatics, Inc., Southlake, TX Southside Hornets Athletic Association,

Fort Worth, TX Southwest Alabama EMS Educational

Conference, Inc., Mobile, AL Sparta Resident Council, Inc.,

Milledgeville, GA Spice Dogs, Sacramento, CA Spiritual Gifts, Louisville, KY Sponsor a Voice, Atlanta, GA Sprott Christian Youth Center, Inc.,

Moncure, NC Spruce Housing Non-Profit Corporation,

Teaneck, NJ St. Andrews Community Services for All

Ages SACS, Sacramento, CA Standing Together Assisting Youth,

Jacksonville, FL Stars on Call, Inc., Owings Mills, MD Starshine & Company Productions,

Cave Creek, AZ Step by Step Ministries, Saint Charles, IL Stratford Community Theatre,

Stratford, SD Summit Missions, Incorporated,

Pensacola, FL Sunnyvale Kiwanis Club Foundation,

Sunnyvale, CA Sweet Life Program, Las Vegas, NV Swim Tucson Foundation, Tucson, AZ Sylvestors Freedom House, Inc.,

Bridgman, MI Synetic Foundation, Inc., Macon, GA T-Bird Foundation & Alumni Association,

Inc., Cheyenne, WY T L P Development Corporation,

Philadelphia, PA Talent Motivation Center, Inc.,

Hollywood, FL Tarrant County Family and Childrens

Fund, Bedford, TX Team One Productions, Inc., Cordova, TN Teens With a Vision, Inc.,

Winston Salem, NC

Oklahoma Association & Leadership

of Student Assistance Program, Yukon, OK One Faith Ministries, Fairdealing, MO One Song Many Voices Foundation,

Bethesda, MD Operation Rebound, Flint, MI Optimal Community Support Services,

Inc., Houston, TX Or Yechiel, Brooklyn, NY Orange Business Incubator, Inc.,

Orange, VA Organization of Black Airline Pilots,

Silver Spring, MD Oromo Community of Denver,

Denver, CO Owensboro Ice Foundation, Inc.,

Owensboro, KY Panther Childrens Foundation,

Camarillo, CA Parents and Friends of Boy Scout Troop

212 of Santa Clara County, San Jose, CA Partners in Torah, Inc., New York, NY Path of Hope Foundation,

Fountain Valley, CA Patriots Praise Corps, Phelan, CA Patterson Scrip Program, Fremont, CA Perry Fund for Others, Charlottesville, VA Perry-Yokley Family Development

Center, Merced, CA Pfc Dan Bullock Foundation,

Mount Laurel, NJ Phoebes Work, Minneapolis, MN Pilgrim House, Inc., Sheffield, AL Pine Creek Headwaters Protection Group,

Wellsboro, PA Pinellas County African American

History Museum, Inc., Clearwater, FL Plainfield Minority Golf Association,

Plainfield, NJ Port Arthur Municipal Non-Profit

Corporation, Port Arthur, TX Pound Band Boosters, Pound, VA Powerhouse Foundation, Inc.,

League City, TX PPRC Nursing Home, Inc.,

High Point, NC PRN Care Nonprofit Corporation,

Upland, CA Project Open Arms, San Francisco, CA Project Still I Rise, Inc., Dallas, TX Promise Academy Charter School,

Long Beach, CA Promised Assurance, Madera, CA Providing Every American Child

Education and Well Being Organization, Austin, TX Radicand Foundation, Birmingham, AL

Rainbow House for Women and Children,

Inc., San Antonio, TX Rainbow Unity Foundation,

Des Moines, IA Rapendeh, Bedford, TX Raym-Co Scholarship Foundation, Inc.,

Bristol, CT R E A C H the Youth, Inc., Madison, AL Reed City Firefighters Auxiliary,

Reed City, MI Refreshing Florida Community

Development Corporation, Haines City, FL Refugee Women United for Progress,

Phoenix, AZ Renaissance Townhomes, Inc.,

Denton, TX Resource Center for Westside

Communities, Chicago, IL Rites of Passage for Girls, Denver, CO Roanoke Stars Basketball, Inc.,

Penhook, VA Rockland Street Baseball, Inc.,

Portsmouth, NH Rocky Boy Health Board, Box Elder, MT Ron-Sher, Inc., Downey, CA Sandlewood Senior Apartments,

San Bernardino, CA Sanibel-Captiva Kiwanis Charitable

Foundation, Inc., Sanibel, FL Sanibel-Captiva Review, Inc.,

Sanibel Island, FL Santa Barbara Christian Homesteaders,

Inc., Buellton, CA Santa Clara Palomino World Series, Inc.,

Saratoga, CA Saving the Impotent Christian, Inc.,

Citrus Heights, CA Second Amendment Legal Studies

Association, Montclair, VA Second Humanitarian Fund,

Waterford, MI Self-Esteem Tennis Foundation,

Scottsdale, AZ Senior Volunteer Service Organization,

Oakdale, CA Shaarei Halacha, Inc., Brooklyn, NY Shock Wave Athletic Association,

Colonial Heights, VA Show Us the Way, Papillion, NE Shull Technology Booster Club,

San Dimas, CA Siddique Foundation of America,

Auburn, AL Signature Band & Choir Camp, Inc.,

Syracuse, NY Silver City Development Corporation,

Meriden, CT

2005–35 I.R.B. 459 August 29, 2005

Wrights Community Center,

Sacramento, CA Y.com, Mahtomedi, MN Yes There is Hope of Midway GA,

Midway, GA Youth Activities Foundation, Inc.,

Louisville, KY Youth Investment Coalition Corp. of

Northampton County, Woodland, NC Youth Media Productions, Inc.,

Debary, FL Yulee Career Institute, Inc.,

Jacksonville, 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.

Texas Organic Research Center, Inc.,

Dallas, TX Texas USA Wrestling, Fort Worth, TX The Zone, Howard, SD Theatre Medina, Denver, CO Thoreau School Parent Teacher Group,

Concord, MA Three Trees Charitable Trust,

Lafayette, OR Touch of Kindness, Inc., Pocasset, MA Treasure Valley Interpreter Association,

Inc., Boise, ID Tri-County Independent Living Center of

Utah, Ogden, UT Trust for Jewish Philanthropy, Inc.,

New York, NY Tucson Synchro, Inc., Tucson, AZ Tutor Company Foundation, Danville, CA University Retirement Community at

Davis Foundation, Inc., Davis, CA V T & D Community Development

Corporation, Inc., Laud Lakes, FL Valencia High School Choir Booster Club,

Placentia, CA Valliant Band Booster Club, Valliant, OK Vidor Junior Football League Pirates,

Vidor, TX Village Resource, Chicago, IL

Vision Quest Sports and Fitness,

Auburn, WA Visionary Foundation, Columbus, OH Vocational Outreach of Maryland, Ltd.,

Red Lion, PA Wakanyeja Pawicayapi, Inc.,

Porcupine, SD Wall Street Lions Cultural Foundation,

Inc., Flushing, NY Wayne Bull Adams Foundation, Inc.,

Waco, TX Wentzville Football Booster Club,

Wentzville, MO West Corporation, Washington, DC White House Commission on the

National Moment of Remembrance, Washington, DC Willow Manor, Inc., Lake Charles, LA Windsong Swim Team, Inc., Houston, TX WMMQ Coat for Kids Program, Inc.,

Lansing, MI Women in Transition Counseling and

Education Center, Tacoma, WA Women of Avaya Valuing Excellence,

Inc., Westminster, CO Womens Serenity Retreat, Dalton, GA WordSoundAction, Inc., Bethesda, MD Worlds Recovery, Tonasket, WA

August 29, 2005 460 2005–35 I.R.B.