• Updates on Inbound — Internal Revenue Bulletin 2005-45

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 .

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

Announcement 2005–82

The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are listed below.

Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on November 7,

2005, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

Delta Regional Transit System, Inc.

Greenville, MS

Gibson Trust, Inc. Hollywood, FL

Housing Development Group, Inc.

Providence, RI

National Credit Education and Review

Canton, MI

Foundations Status of Certain Organizations

Announcement 2005–83

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:

4-Scor, Inc., Saylorsburg, PA ABZ Art Foundation, Inc., New York, NY Africana Literature Archives, Inc.,

New York, NY Albemarle Fire Safety Committee,

Elizabeth City, NC All-Sports Hall of Fame Charitable

Foundation, Inc., New York, NY

2005–45 I.R.B. 941 November 7, 2005

International Atlanta Ministries,

Jonesboro, GA Irish Rail and Transport Heritage

Foundation, Ltd., New York, NY Jasper County Historical Society,

Bay Springs, MS Jeff County Conservancy Charitable

Trust, Brookville, PA Jewish Alumni of Binghamton, Inc.,

New York, NY Jewish Center of the Hamptons,

East Hampton, NY Jubillenium Foundation, Inc.,

New York, NY Karenina Dance Masters Intensive, Inc.,

New York, NY Kedma USA, Inc., Bronx, NY Kids Nutritional Services, Slidell, LA Klein Intermediate Parent Teacher

Organization, Inc., Houston, TX Korean War Memorial of WNY,

Buffalo, NY Last Witness Declaration Project,

New York, NY Life Works Theatre, Inc., Rochester, NY Light of the Trinity Montessori School,

Inc., West Orange, NJ Liza Barbieri Foundation, New York, NY Main Stage Coffeehouse Foundation,

Yorktown Heights, NY Mars 2112 Education Outreach Program,

Inc., New York, NY Matthew S. Hisiger Film Foundation,

New York, NY McKinnleyleif Ericson Park Alliance,

Ltd., Brooklyn, NY McMillans Helping Hands, Inc.,

Mineola, NY Meadowridge Ponds & Wetlands

Preservation Association, Long Grove, IL Metro Wildlife Management Base, Inc.,

Brighton, MI Michael & Rochel Wolfe Charity Fund,

Inc., New York, NY Mike Bright Basketball Camp, Inc.,

Bronx, NY Millenium Minds, Inc., Queens, NY Moazz Jazz Dance Ensemble, Seattle, WA Muse of Fire Theatre Co., Inc.,

New York, NY National Association of Blessed

Billionaires, New Rochelle, NY No Walls Foundation, Inc., New York, NY Noble Heart Service, Gardena, CA Nonprofit Training Institute, Inc.,

Stone Mountain, GA

Alpha Corporation, Atlanta, GA American Family Care and Immigration

Services, Little Falls, NJ American Friends of Maccabi Health

Services, New York, NY American Veterans Friendship Society,

Inc., New Orleans, LA Angies Angels, Donaldsonville, LA Arc of Yadkin County, Inc.,

Yadkinville, NC Artists Betwixt and Between, Inc.,

New York, NY Arts America, Inc., Dumont, NJ Artspace at Tri-Main, Inc., Buffalo, NY Asian Culinary Society, Inc.,

New York, NY Basically Using Better Solutions,

Incorporated, Northport, NY Big Piney Bluegrass Association, Inc.,

Houston, MO Blacks for Life, Milwaukee, WI Calumet Region Cluster Org., Chicago, IL Center for Brazilian Church Planting,

New York, NY Chasdi Nissim Fund, Monsey, NY Chelsea Art Museum, West Orange, NJ Chien-Shiung Wu and Luke C L Yuan

Natural Science Foundation, Inc., New York, NY Child Health Net, Inc., Mount Vernon, NY Children Living With Aids, Inc.,

Bronx, NY Church Upon This Rock, Houston, TX Citizens in Charge Foundation,

Woodbridge, VA Cobblestone Productions, Incorporated,

New York, NY Colorado Jesus Video Project,

Colorado Springs, CO Columbus Archiver and History Center,

Inc., Columbus, GA Costas Cure, New York, NY Costin Adoption Foundation,

Norwich, NY Cumberland Island Conservancy, Inc.,

Atlanta, GA Delta Dawn Productions, Inc.,

New York, NY Dose, Inc., New York, NY Dynamic Empowerment, Inc.,

New York, NY ECDO Housing Development Fund

Company, Inc., New York, NY Educational Opportunity Fund, Inc.,

New York, NY Exploring the Arts, Inc., New York, NY Families and Community Enrichment of

Michigan, Inc., Detroit, MI

Family Reunification Justice Project, Inc.,

New York, NY Flagler Volunteer Services, Inc.,

Flagler Beach, FL Forums Children Foundation,

New York, NY Foundation for Tomorrows Leaders,

New York, NY Foundation for Treatment of

Mitochondrial Disorders, Inc., Silver Spring, MD Fowler Video Foundation,

West Rockport, ME Fresh Start Women’s Center,

Memphis, TN Friendly Fifty Club, Inc.,

Mount Vernon, NY Friends of Kings Hill, Wallkill, NY Friends of the Dorothy Day Cottages,

Inc., Staten Island, NY Friends of the Union County Animal Care

and Education Center, Plainfield, NJ Friends of the West Orange Library, Inc.,

Winter Garden, FL Friendship House of India, Redford, MI General Daniel Chappie James Ch

1288 Experimental Aircraft Assoc., Valkaria, FL Genesis Life Center, Inc., Albany, GA Giving World Foundation, Inc.,

Williston, VT Givingwell Org., Inc., New York, NY Great American Duck Race of Deming,

Inc., Deming, NM Grey Fox Foundation, Inc.,

Greenwich, CT Hands of Hope Development Corporation,

Richmond, VA Hastings Waterfront Watch, Inc.,

Hastings Hudson, NY Healing Source, Rialto, CA Higher Education Opportunity Programs,

Inc., New York, NY Historic Synagogue Restoration, Inc.,

New Rochelle, NY HOYA Human Development Corporation,

Inc., Cypress, TX IABS Charities, Inc., New York, NY Independent Heights Park Community

Redevelopment Corporation, Houston, TX Inner City Perception, Inc.,

New Kensington, PA Inspire, Inc., Indianapolis, IN Interfaith Housing Development Fund

Corp., Suffern, NY International Anti-Poverty Law Center,

Inc., New York, NY

November 7, 2005 942 2005–45 I.R.B.

Tzidkas Rivka Memorial Fund Dankona,

Inc., New Square, NY Zionist Information and Interment

Organization of North America, Inc., New York, NY

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.

Northern Burlington Soccer Club,

Wrightstown, NJ Our Lady of Mercy Senior Manor Housing

Development Fund Corporation, Bronx, NY Ox-Sheptyckyj Foundation, Inc.,

Yonkers, NY Paloverde Center for Behavioral Research

and Education, La Verne, CA Palyul Changchub Dargyeling,

Mill Valley, CA Panamerican Nikkei Association USA

East, Inc., New York, NY Paradi, Inc., Mineola, NY Pendulum Dance Theater, Portland, OR Pennsylvania Station Arts Foundation,

Inc., New York, NY Persuaders, Inc., Memphis, TN Photorelief Com, Inc., New York, NY Refuge, Inc., New York, NY Robert A. Patterson Memorial Scholarship

Fund, Novato, CA Robert P. Joyce Scholarship Fund, Ltd.,

New Windsor, NY

Rockland Business Association

Foundation, Inc., Pearl River, NY Rockland County Jewish Childrens

Museum, Inc., Pomona, NY Salve Regina, Inc., Staten Island, NY Sandra Brand Torah Distribution Fund,

Inc., New York, NY Scripts Up, Inc., New York, NY Senior Care & Life Styles, Inc.,

Staten Island, NY SIKA, Inc., New York, NY Soma Partnership, Inc., San Francisco, CA Southeast Texas Fellowship of Churches,

Beaumont, TX Spirit of Faith Community Development

Corporation, N. Miami Beach, FL Stage of Learning, Inc., New York, NY Tell the Story Ministries, Inc.,

Deerfield Beach, FL Third Space Project, Inc., New York, NY Third World Records, New York, NY Topkid, Grosse Pointe, MI Tunnel Vision Writers Project, Inc.,

Montclair, NJ

2005–45 I.R.B. 943 November 7, 2005