Part IV. Items of General Interest

Notice of Proposed Rulemaking and Notice of Proposed Rulemaking by Cross-Reference to Temporary Regulations

Extension of Time for Filing Returns

REG–144898–04

AGENCY: Internal Revenue Service (IRS), Treasury.

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

SUMMARY: In this issue of the Bulletin, the IRS is issuing final and temporary regulations (T.D. 9229) relating to the simplification of procedures for automatic extensions of time to file certain returns. The text of those regulations also serves as the text of these proposed regulations.

DATES: Written or electronically generated comments and requests for a public hearing must be received by February 6, 2006.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–144898–04), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 am and 4 pm to: CC:PA:LPD:PR (REG–144898–04), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may submit comments electronically via the IRS Internet site at www.irs.gov/regs or via the Federal eRulemaking Portal at www.regulations.gov (IRS and REG–144898–04).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Allen D. Madison, (202) 622–4940; concerning submissions of comments and requests for a public hearing, LaNita Van Dyke (202) 622–7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background and Explanation of Provisions

Temporary regulations in this issue of the Bulletin amend 26 CFR parts 1, 25, 26, 53, 55, 156, 157, and 301 relating to section 6081. The temporary regulations allow taxpayers required to file an individual income tax return an automatic six-month extension if taxpayers submit an application on Form 4868, “ Application for Auto- matic Extension of Time To File a U.S. In- dividual Income Tax Return .” The temporary regulations also allow taxpayers who previously submitted three-month extension requests on Form 8736, “ Application for Automatic Extension of Time To File U.S. Return for a Partnership, REMIC, or for Certain Trusts, ” and requests for additional three-month extensions on Form 8800, “ Application for Additional Exten- sion of Time to File U.S. Return for a Part- nership, REMIC, or for Certain Trusts,” an automatic six-month extension of time to file if an application is submitted on Form 7004, “ Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Re- turns .”

The six-month automatic extension of time to file set forth in these temporary regulations applies to returns of pass-through entities, e.g., Form 1065 for partnerships. The Treasury Department and the IRS recognize that because the six-month automatic extension is available for returns of pass-through entities, some taxpayers may not receive information returns from the pass-through entities that they need in order to complete their own income tax returns before those returns are due. For example, an individual income taxpayer with a six-month extension of time to October 15 to file the Form 1040 may not receive a Schedule K–1 from a partnership in which the taxpayer holds an interest until after the partnership files its Form 1065 on its extended due date of October 15. Similarly, a C-corporation with a six-month extension to September 15 to file its Form 1120 may not receive a Schedule K–1 from a calendar year partnership in which it holds an interest until as much as 30 days after its re

turn is due if the partnership files its Form 1065 and sends out the Schedule K–1s on its extended due date of October 15 ^th . This filing anomaly existed under prior regulations when the pass-through entity received an extension of time to file to a date on or after the extended due date for the pass-through interest holder, but the automatic six-month extension in this regulation may cause this to happen with more frequency.

Because of this filing anomaly, the availability of a six-month extension of time to file for pass-through entities may result in taxpayers filing an increased number of amended income tax returns. Therefore, it may be appropriate for pass-through entities to have a shorter extension period than their partners or shareholders. The Treasury Department and the IRS request comments on whether a shorter extension of time to file for pass-through entities might reduce overall taxpayer burden. Please follow the instructions in the “Comments and Requests for a Public Hearing” portion of this preamble. In order to minimize the burden that might be imposed as a result of this filing anomaly, the Treasury Department and the IRS encourage pass-through entities that request an extension of time to file to minimize the impact that such extension might have on their partners’ or members’ ability to timely file (with an extension) their own tax returns.

The temporary regulations also provide that taxpayers that requested additional time to file certain excise, income, information, and other returns by submitting Form 2758, “ Application for Extension of Time To File Certain Excise, Income, In- formation, and Other Returns,” may now request an automatic six-month extension of time to file by filing Form 7004.

The temporary regulations also allow administrators and sponsors of employee benefit plans subject to Employee Retirement Income Security Act of 1974 (ERISA) to report information concerning the plans and direct entities requesting an extension to use Form 5558, “ Application for Extension of Time To File Certain Em- ployee Plan Returns,” for an automatic two and one-half-month extension of time to file.

2005–48 I.R.B. 1062 November 28, 2005

tax return on Form 1040 series, however, taxpayers should apply for an extension of the time for filing in accordance with §1.6081–4 of this chapter.

• • • • Par. 3. Section 1.6081–2 is added to read as follows:

§1.6081–2 Automatic extension of time to file certain returns filed by partnerships.

[The text of proposed §1.6081–2 is the same as the text of §1.6081–2T published elsewhere in this issue of the Bulletin].

Par. 4. In §1.6081–3, paragraph (a)(1) is revised to read as follows:

§1.6081–3 Automatic extension of time for filing corporation income tax returns.

(a) * - (1) [The text of proposed §1.6081–3(a)(1) is the same as the text of §1.6081–3T(a)(1) published elsewhere in this issue of the Bulletin].

• • • • Par. 5. Section 1.6081–4 is added to read as follows:

§1.6081–4 Automatic extension of time for filing individual income tax return.

[The text of proposed §1.6081–4 is the same as the text of §1.6081–4T published elsewhere in this issue of the Bulletin].

Par. 6. Section 1.6081–5 is amended by revising paragraph (b) to read as follows:

§1.6081–5 Extensions of time in the case of certain partnerships, corporations, and U.S. citizens and residents.

• • • • (b) [The text of proposed §1.6081–5(b) is the same as the text of §1.6081–5T(b) published elsewhere in this issue of the Bulletin].
• • • • Par. 7. Section 1.6081–6 is added to read as follows:

§1.6081–6 Automatic extension of time to file estate or trust income tax return.

[The text of proposed §1.6081–6 is the same as the text of §1.6081–6T published elsewhere in this issue of the Bulletin].

Par. 8. Section 1.6081–7 is added to read as follows:

The temporary regulations also allow donors who do not request an extension of time to file an income tax return to request an automatic six-month extension of time to file Form 709, “ United States Gift (and Generation-Skipping Transfer) Tax Return ” by filing Form 8892, “ Pay- ment of Gift/GST Tax and/or Application for Extension of Time To File Form 709 .”

The text of those regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the amendments.

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 their impact.

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 8 copies) and electronic comments that are submitted timely to the IRS. The IRS and Treasury 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 any person that timely submits 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 these regulations is Tracey B. Leibowitz, of the Office

of the Associate Chief Counsel (Procedure and Administration), Administrative Provisions and Judicial Practice Division.

- - - -

Proposed Amendments to the Regulations

Accordingly, 26 CFR parts 1, 25, 26, 53, 55, 156, 157, and 301 are proposed to be amended to read as follows:

PART 1—INCOME TAXES

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

Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.6081–1 is amended by revising paragraphs (b)(1) and (b)(5) to read as follows:

§1.6081–1 Extension of time for filing returns.

• • • • (b) - - (1) In general . A taxpayer desiring an extension of the time for filing a return, statement, or other document shall submit an application for extension on or before the due date of such return, statement, or other document. Except as provided in paragraph (b)(3) of this section and paragraph (b) of §301.6091–1 of this chapter (relating to hand-carried documents), the taxpayer should make the application for extension to the internal revenue officer with whom such return, statement, or other document is required to be filed. The application must be in writing, signed by the taxpayer or his duly authorized agent, and must clearly set forth—

(i) The particular tax return, information return, statement, or other document, including the taxable year or period thereof, for which the taxpayer requests an extension, and

(ii) An explanation of the reasons for requesting the extension to aid the internal revenue officer in determining whether to grant the request.

• • • • (5) Form of application . Taxpayers may apply for an extension of the time for filing a return, statement, or other document in a letter that includes the information required by paragraph (b)(3) of this section. In the case of an individual income

November 28, 2005 1063 2005–48 I.R.B.

Authority: 26 U.S.C. 7805 * * * Par. 22. Section 157.6081–1 is added to read as follows:

§157.6081–1 Automatic extension of time for filing a return due under Chapter 55.

[The text of proposed §157.6081–1 is the same as the text of §157.6081–1T published elsewhere in this issue of the Bulletin].

PART 301—PROCEDURE AND ADMINISTRATION

Par. 23. The authority citation for part 301 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 24. Section 301.6081–2 is added to read as follows:

§301.6081–2 Automatic extension of time for filing an information return with respect to certain foreign trusts.

[The text of proposed §301.6081–2 is the same as the text of §301.6081–2T 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 November 4, 2005, 8:45 a.m., and published in the issue of the Federal Register for November 7, 2005, 70 F.R. 67397)

Charitable Giving Incentives

Announcement 2005–84

This announcement is to advise partnerships and S corporations with fiscal tax years beginning in 2004 and ending after August 27, 2005, of two act sections in the Katrina Emergency Tax Relief Act of 2005 that may benefit their partners and shareholders. This announcement is intended to supplement the 2004 instructions for Forms 1065 and 1120–S.

Temporary Suspension of Limitations on Certain Cash Contributions (Act Section 301)

Partnerships

Qualified contributions. Cash contributions made by a partnership during the period beginning on August 28, 2005, and

§1.6081–7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.

[The text of proposed §1.6081–7 is the same as the text of §1.6081–7T published elsewhere in this issue of the Bulletin].

Par. 9. Section 1.6081–10 is added to read as follows:

§1.6081–10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.

[The text of proposed §1.6081–10 is the same as the text of §1.6081–10T published elsewhere in this issue of the Bulletin].

Par. 10. Section 1.6081–11 is added to read as follows:

§1.6081–11 Automatic extension of time for filing certain employee plan returns.

[The text of proposed §1.6081–11 is the same as the text of §1.6081–11T published elsewhere in this issue of the Bulletin].

PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

Par. 11. The authority citation for part 25 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 12. Section 25.6081–1 is added to read as follows:

§25.6081–1 Automatic extension of time for filing gift tax returns.

[The text of proposed §25.6081–1 is the same as the text of §25.6081–1T published elsewhere in this issue of the Bulletin].

PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986

Par. 13. The authority citation for part 26 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 14. Section 26.6081–1 is added to read as follows:

§26.6081–1 Automatic extension of time for filing generation-skipping transfer tax returns.

[The text of proposed §26.6081–1 is the same as the text of §26.6081–1T published elsewhere in this issue of the Bulletin].

PART 53—FOUNDATION AND SIMILAR EXCISE TAXES

Par. 15. The authority citation for part 53 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 16. Section 53.6081–1 is added to read as follows:

§53.6081–1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.

[The text of proposed §53.6081–1 is the same as the text of §53.6081–1T published elsewhere in this issue of the Bulletin].

PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

Par. 17. The authority citation for part 55 continues to read, in part, as follows: Authority: 26 U.S.C. 6001, 6011, 6071, 6091, and 7805 * * * Par. 18. Section 55.6081–1 is added to read as follows:

§55.6081–1 Automatic extension of time for filing a return due under Chapter 44.

[The text of proposed §55.6081–1 is the same as the text of §55.6081–1T published elsewhere in this issue of the Bulletin].

PART 156—EXCISE TAX ON GREENMAIL

Par. 19. The authority citation for part 156 continues to read, in part, as follows: Authority: 26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805 * * * Par. 20. Section 156.6081–1 is added to read as follows:

§156.6081–1 Automatic extension of time for filing a return due under Chapter 54.

[The text of proposed §156.6081–1 is the same as the text of §156.6081–1T published elsewhere in this issue of the Bulletin].

PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

Par. 21. The authority citation for part 157 continues to read, in part, as follows:

2005–48 I.R.B. 1064 November 28, 2005

of the total net income for the tax year from the partnership’s or S corporation’s business activities from which the contributions of food inventory were made.

For partnerships, identify this attached statement in box 13 of Schedule K–1 (Form 1065) using code T (other deductions). For S corporations, identify this attached statement in box 12 of Schedule K–1 (Form 1120–S) using code P (other deductions).

Foundations Status of Certain Organizations

Announcement 2005–85

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:

1st Legion Provisional Army of Confederate States, Suffolk, VA 34th Ward Ministers Alliance, Chicago, IL About Reaching Kids, Inc., Wyncote, PA Abundant Joy Community Development

Corp., Guttenberg, NJ Abundant Life Ministries International of

Harrisburg PA, Harrisburg, PA Ace Learning, Inc., New York, NY Adaptive Economics Association,

Summit, NJ Adolescent Community Empowerment

Programs, Inc., Bellmawr, NJ Advanced Skills Learning Center,

York, PA Agastya India Foundation, Randolph, NJ

ending on December 31, 2005, to charitable organizations described in Internal Revenue Code (IRC) section 170(b)(1)(A) (except for organizations described in IRC section 509(a)(3)) qualify for suspension of the following limitations.

Individual partners. For individual partners that elect this provision, their distributive shares of these qualified contributions are not limited by either:

ductions.

An individual partner’s deduction for qualified cash contributions is allowed to the extent the individual’s adjusted gross income (computed without regard to any net operating loss carryback) exceeds the deduction for other charitable contributions. See publication 526, Charitable Contribu- tions, for information on adjusted gross income limitations on deductions for charitable contributions.

Corporate partners. For corporate partners that elect this provision, their distributive shares of these qualified contributions are not subject to the 10% taxable income limitation. A corporate partner’s deduction for qualified cash contributions is allowed to the extent the corporation’s taxable income (as computed in IRC section 170(b)(2)) exceeds the deduction for other charitable contributions. Qualified contributions passed through to corporate partners are limited to contributions for relief efforts related to Hurricane Katrina.

S Corporations

Rules similar to those for partnerships discussed above also apply to S corporations and their shareholders.

Reporting on Schedule K–1 for part- nerships and S corporations. If a partnership or S corporation has made any cash contributions that qualify for these provisions, it must attach a statement to the Schedule K–1 (for the 2004–2005 fiscal tax year) separately reporting the partner’s or shareholder’s share of the qualified contributions. Indicate on the attached statement that the individual partner should report these contributions on line 15b of Schedule A (Form 1040) if the partner makes this election. For partnerships, identify this attached statement in

box 13 of Schedule K–1 (Form 1065) using code T (other deductions). For S corporations, identify this attached statement in box 12 of Schedule K–1 (Form 1120–S) using code P (other deductions).

Charitable Contributions of Food Inventory (Act section 305)

The Katrina Emergency Tax Relief Act of 2005 temporarily extended the enhanced deduction for certain charitable contributions of food inventory under IRC section 170(e)(3) to contributions by partnerships and S corporations. The deduction is limited to donations of food inventory to certain charitable organizations for the care of the ill, needy, and infants during the period beginning on August 28, 2005, and ending on December 31, 2005. The food must meet all the quality and labeling standards imposed by federal, state, and local laws and regulations.

Amount of Contribution. The amount of the charitable contribution for donated food inventory is the lesser of (a) the basis of the donated food plus one-half of the appreciation (gain if the donated food were sold at fair market value on the date of the gift) or (b) twice the amount of basis of the donated food.

10% net income limitation. The deduction for contributions of food inventory may not exceed 10% of the partner’s or shareholder’s aggregate net income for the tax year from all businesses from which food inventory contributions were made, including the partner’s or shareholder’s share of net income from the partnerships or S corporations that made the food inventory contributions.

Reporting on Schedule K–1 for part- nerships and S corporations. If a partnership or S corporation has any qualified food inventory contributions, it must attach to Schedule K–1 (for the 2004–2005 fiscal tax year) a statement providing the following information.

of the amount of the charitable contribution (see Amount of contribution above) for qualified food inventory that was donated to charitable organizations during the period beginning on August 28, 2005, and ending on December 31, 2005.

November 28, 2005 1065 2005–48 I.R.B.

Downingtown Area School District,

Downingtown, PA Drpaula.org Foundation, Inc.,

Washington, NJ E & A Freedom Center, Philadelphia, PA Elite Racing, Inc., Blue Bell, PA Essence of Self Center, Simpsonville, SC Everest Foundation for Family

Enrichment, Inc., Auburn, NY Execution of Hope Ministries, Inc.,

West Chester, PA Exeter Cheerleading Parents Club,

Birdsboro, PA Expeditionary Learning Outward Bound,

Inc., Garrison, NY Faith Based Solutions, Inc., Camden, NJ Family Support Network of Cumberland

County, Fayetteville, NC Fayetteville Playhouse, Inc.,

Fayetteville, NY Federacion Centro-Americana Pro

Desarollo, Inc., Guttenberg, NJ Ferret Hollow Shelter & Rescue, Inc.,

Red Bank, NJ Firearms Owners Against Crime

Education Fund, Pittsburgh, PA Five Star Youth of America, Inc.,

Arcadia, FL FOLA America, Inc., Philadelphia, PA Foundation for Dental Health of Lancaster

County, Lancaster, PA Fowler Video Foundation, Rockport, ME Friends of Archa Theatre Prague, Inc.,

Delmar, NY Friends of Aspire, Buffalo, NY Friends of Deal Lake, Inc., Ocean, NJ Friends of Fairmount Park Animals,

Philadelphia, PA Friends of Gary Bryant, Inc., Hilton, NY Friends of Irvington Park Corp.,

Irvington, NJ Friends of Michael Davis, Inc.,

Newark, NJ Friends of Mount Olive Public Library,

Budd Lake, NJ Friends of Racoon Creek State Park,

Hookstown, PA Friends of the 169, Alamosa, CO Friends of the Institute for the History of

the Jews in Austria, Inc., New York, NY Friends of the New Jersey Historic Trust,

Glen Ridge, NJ Friends of the Seafaring Community,

Rockland, ME Friends of the Woodchuck Road Spring,

Inc., Wales Center, NY Fur Angels Placement, Inc.,

New York, NY

Albania Cultural Foundation USA, Inc.,

Patterson, NY Albanian American Humanitarian Society,

Philadelphia, PA Alternative Decisions Incorporation,

Elkins Park, PA American Childrens Cancer Association,

Inc., Bridgewater, NJ American Financial Counseling Services,

Inc., Wayne, PA American Friends of Ecole Haredi De

Paris, Inc., New York, NY American Herpes Foundation, Inc.,

Hackensack, NJ Aurora Project, Inc., Binghamton, NY Balhakam Economic Development

Foundation, Inc., Linden, NJ Beechwood Group, Inc., Sodus, NY Beginning Anew, Hillsboro, OR Bensalem Baseball of Lower Bucks,

Bensalem, PA Berks Bards, Inc., Douglasville, PA Biagios Ristorante Charities, Inc.,

Paramus, NJ Big S T E P, Marlton, NJ Billy Lake ALS Memorial Foundation,

Havertown, PA Blue Mountain House of Hope

Foundation, Kempton, PA Bo-A-Ner-Ges Church of Jesus Christ,

Albany, NY Bramley Mountain Fire Tower Club,

Delhi, NY Breast Cancer Thrivers, Riegelsville, PA Bucco Bricks, Pittsburgh, PA Buffalo Guitar Society, Inc.,

Williamsville, NY Business Network of Emergency

Resources, Inc., Albany, NY Bustleton Bowler Town Watch, Inc.,

Philadelphia, PA Cadeau De Cleonie, Inc., Quakertown, PA Camden County Economic Development

Agency, Inc., Camden, NJ Canajoharie 2000, Inc., Canajoharie, NY Cape May County Bar Foundation, Inc.,

Cape May Court House, NJ Capital County Community Development

Corporation, Pennington, NJ Care for Kids Foundation, Inc.,

Manalapan, NJ Caring Christian Fund, Jackson, MS Cementon Athletic & Playground

Association, Inc., Whitehall, PA Center of Academic Preparation to Higher

Education, Houston, TX Central New York Impalas Athletic and

Academic Club, Syracuse, NY

Charles Reed Memorial Trust,

Harleysville, PA Charter Schools Network of Upstate New

York, Inc., Skaneateles, NY Charutar Health & Education

Organization, Inc., Raritan, NJ Chenango Housing and Enterprise

Development Corporation, Norwich, NY Chesters Nehemiah Project, Chester, PA Childrens Activities Fund,

Maple Shade, NJ Childrens Festival and Parade,

Lancaster, PA Chovel, Inc., Lawrenceville, NJ Christian Community Development

Corporation, Benicia, CA Cisneros Foundation, Inc.,

Coral Gables, FL Coalition for Children of Monmouth

County, Inc., Arlington, VA Collectibles for Kids, Inc., Fort Lee, NJ Community Center of Armstrong County,

Kitanning, PA Community Fitness Center, Pittsburgh, PA Community Health Connection,

Kittery, ME Community Service Group Foundation,

Charleston, SC Community Technology Alliance,

Philadelphia, PA Concerned Pastors of Trenton and

Vicinity Economic Development Corp., Trenton, NJ Conestoge Baseball Booster Club,

Wayne, PA Crazy for Cockers Rescue, Inc.,

Hightstown, NJ Crestbury Residents Coalition, Inc.,

Camden, NJ Crisis Pregnancy Center of Canadaigua,

Inc., E. Rochester, NY D A P Foundation, Old Bridge, NJ Daiscan, Inc., Union, NJ Damian Anyanwu Research Center, Inc.,

South Orange, NJ Dan Kelly Association, Harrison, NJ Daughters of Sarah, West Palm Beach, FL Deaf and Hard-of-Hearing Youth

Program, Inc., West Chester, PA Decision Makers, Inc., Waterloo, NY Developmental Journey, Inc.,

McKeesport, PA Doolittles Landing a New Jersey Non

Profit Corporation, Boonton, NJ Dorothy and John Norris Foundation,

Red Lion, PA

2005–48 I.R.B. 1066 November 28, 2005

Korean American Community Services

Center of Southern New Jersey, Cherryhill, NJ KSA Events, Inc., Kissimmee, FL Lady Tigers Athletic Association,

Levittown, PA Lancaster County Fire Alert Coalition

Team, Inc., Lancaster, PA Lazarus Foundation, Columbia, PA Lif-Net International, Hurst, TX Localkind Org, Ridgefield, CT Loretos Filipino American Senior Adult

Center, Philadelphia, PA Lori Devoe Foundation, Inc.,

Saratoga Springs, NY Magellan University Foundation,

Mesa, AZ Mahwah Company Number 1 Fire and

Rescue Auxiliary, Inc., Mahwah, NJ Meadowridge Ponds and Wet

Lands Preservation Association, Long Grove, IL Means-Morrison Memorial Scholarship

Fund, Inc., Mascoutah, IL Medford Memorial Lacrosse Booster

Club, Medford, NJ Metcalfe Aid International, Inc.,

North Bergen, NJ Metro Wildlife Management Base, Inc.,

Fenton, MI Michael A. Padula Memorial Scholarship

Foundation, Ithaca, NY Micor Consultants, Inc., Neptune, NJ Miles 2 Go 4 Kids, Inc., Princeton, NJ Millenium Project, Inc., Newark, NJ MK89 Charitable Foundation,

Parsippany, NJ Monumental Baptist Church,

Pittsburgh, PA Moorestown Lacross Club, Inc.,

Moorestown, NJ Morningstar Integration, Inc.,

Lakeview, NY Mosdos Opele, Inc., Brooklyn, NY Mosley High School Touchdown Club,

Inc., Lynn Haven, FL Mothers Live Child Care Center,

West Memphis, AR Mt. Gretna Tabernacle Association,

Mount Gretna, PA My Very Own Book, Lancaster, PA N A C Foundation, Inc., Toledo, OH Nancy Topf Institute, Inc., New York, NY Nat and Mat Independent Publishing Non

Profit Corp., East Orange, NJ National Foundation to Assist Victims of

Aviation Disasters, Inc., Albany, NY

Furniture Storehouse, Inc., Montclair, NJ Gabriella Maria Beyer Foundation,

Franklin Park, NJ Gadsen County Community Resource

Center, Gretna, FL Gallery 210, Inc., Syracuse, NY Garden State Choral Chapter of the

National Convention of Gospel, Teaneck, NJ Gary Toppi Foundation, Inc.,

Bellmawr, NJ Gay and Lesbian Neighborhood

Development Association, Murrysville, PA Global Oral History Project, Inc.,

Stoney Point, NY Gloversville Junior Dragons Youth

Basketball, Gloversville, NY Gomez Dance Theater, New York, NY Goree 2000 and Beyond, Westfield, NJ Greater Valley Public School Childrens

Education Foundation, Inc., Sayre, PA Greene for Pets, Inc., Philadelphia, PA Guidance Assisted Living Home,

Philadelphia, PA Guiraud-McDonald Cultural Exchange,

Inc., Bronx, NY H H B L Wrestling, Inc.,

Haddon Heights, NJ Hannahs Outreach, Yucaipa, CA Harmony Education & Life Partners, Inc.,

Irvington, NJ Heights Baseball Booster Club, Inc.,

Haddon Heights, NJ Higher Dimension Community

Development Corporation, Plainfield, NJ Hispanic Business Council, Inc.,

Allentown, PA Hollywood East Foundation,

West New York, NJ Holy Trinity School, Inc., East Orange, NJ Homeless Outreach Program, Enola, PA Honey Hunter Foundation, Inc.,

Runnemede, NJ H O P E Human Resource Development,

Inc., Hollywood, FL Household of Faith Ministries, Inc.,

Syracuse, NY How to Fish, Inc., Columbia, SC Hui O Na Makuahine Hookahi O Kauai,

Kapaa, HI Hunting Park Development, Inc.,

Philadelphia, PA IBC Educational Research Corporation,

Lincroft, NJ Improv Jam Comedy Lab, Inc., Belmar, NJ

Indiana All Star Gators Boosters,

Clarksburg, PA Ingathering Circle, Inc., Princeton, NJ Inspire Us Productions, Inc., Bayonne, NJ Institute for the Advancement of Healing,

Blue Bell, PA Intercourse Fire Co., Intercourse, PA Intermusica Corporation, Wayne, PA International Intercollegiate Equestrian

Association, Inc., New York, NY International Legal Assistance Network,

Inc., New York, NY International Reading Rooms for the

Blind, Inc., Baltimore, MD Israel 2000 Our Faces to the Future,

Flushing, NY Italian Heritage Museum & Cultural

Center of Western New York, Niagara Falls, NY J & R Talent, Alta Loma, CA Jacobstown Volunteer Fire Co. Auxiliary,

Inc., Wrightstown, NJ Jake Haverstick Memorial Fund,

Marlton, NJ Jake Rogers Memorial Foundation, Inc.,

Hadonfield, NJ Jedi Program, Inc., New York, NY Jennifer Lynne Kennedy Memorial

Foundation, Inc., E. Greenbush, NY Jeremiah House, Inc., Depew, NY Jersey City Heat Youth Foundation, Inc.,

Jersey City, NJ Jersey Off Road Bicycle Association,

Inc., Nutley, NJ Jessies Helping Hands, Inc., Sewell, NJ John Jack Phillips Family Foundation,

Ltd., Pennsauken, NJ Just-A-Sister-Away, Inc., Paterson, NJ K M C Artistic Parents Organization,

Kennett Square, PA Karen Brown Scleroderma Foundation,

Encino, CA Kennett Lacrosse Club, Avondale, PA Kids Voting New Jersey, Inc., Nutley, NJ Kids With Wings, Inc., Ewing, NJ Kidspeace National Centers for Kids in

Crisis of New York, Inc., Orefield, PA Kings Ice Hockey Club, Exton, PA Kings Temple Community Development

Corporation, Plainfield, NJ Kinnelon Baseball-Softball Boosters

Organization, Kinnelon, NJ Kiseru Global Organization, Inc.,

Ewing, NJ Kite, Inc., Boston, MA Knox Mansion Historical Foundation,

Inc., Johnstown, NY Koam Mission Corp., Neptune, NJ

November 28, 2005 1067 2005–48 I.R.B.

Sharing Hearts Organization, Inc.,

Germantown, MD Sherry Plumb Charitable Trust,

Macedon, NY Shore Aquatic Club, Inc., Long Beach, NJ Shri Baldevdas Charitable Foundation,

Bensalem, PA Slippery Rock Development,

Slippery Rock, PA Somerset Hills Youth Baseball Corp.,

Bernardsville, NJ Southern Jersey Ethics Alliance,

Cape May Court House, NJ Span-Strategic Pastoral Action,

Burdett, NY Spectrum Foundation, Red Bank, NJ Spinal Health Institute, Inc.,

Cherry Hill, NJ Spotswood Education Foundation, Inc.,

Spotswood, NJ Spoutwood Farm Center, Inc.,

Glen Rock, PA St. Peters Institute, Inc., Philadelphia, PA St. Vladimir Russian Orthodox

Information Center, Inc., Cranbury, NJ Starseed Educational Company,

Montclair, NJ Stephen A. Walkden Society,

Middletown, NJ Stray Alive, Inc., Portchester, NY Sullivan-Warwarsing Reap Corp.,

Ferndale, NY Sunflower Elementary School Parent

Teacher Org., El Centro, CA Sunrise Productions, Philadelphia, PA Tahirah Nur, Inc., Montclair, NJ Telecommunity Visible Concept, Inc.,

Pittsburgh, PA Temple Community Development,

Buffalo, NY Tenant Leadership Council, Inc.,

Albany, NY The Heralds, Upper Darby, PA The Word, Inc., Orchard Park, NY Three Rivers Society for Cardiovascular

& Pulmonary Rehab, Somerset, PA Thugs International, Inc., Salem, NJ Tom Berlinski Memorial Foundation,

Stockholm, NJ Traditions & Green Ribbons, Inc.,

Williamstown, PA Traveling Seminars Abroad, Guilford, VT Trenton Scholarship Fund, Inc.,

Princeton, NJ Trust New Jersey, Inc.,

South Plainfield, NJ Valley Central Booster Club, Inc.,

Walden, NY

National Wheelchair Poolplayers

Association, Incorporated, Livonia, MI Natural Woman Natural Man, Inc.,

Ojai, CA NC Orange Senior Housing Corp.,

Newark, NJ Neighbors for Christ, Lancaster, PA Network of Neighbors, State College, PA New Birth Ministries, Inc., Linden, NJ New Generation Cheer Elite All-Stars,

Inc., Syracuse, NY New Jersey Devils Alumni Association,

Inc., E. Rutherford, NJ New Jersey Post Same Scholarship Fund,

Inc., Middletown, NJ New Jersey Veterans Museum

and Educational Center, Inc., Bound Brook, NJ New Life Community Development

Organization, New Orleans, LA New Nation House of Prayer, Inc.,

Absecon, NJ New York Alliance for Abstinence

Education, Clinton, NY New York International Hockey Cup, Inc.,

Troy, NY New York Sustainable Agriculture

Working Group, Inc., Rochester, NY New York Waterways Wind Orchestra,

Inc., Troy, NY Newton Colony Arts Bank, Inc.,

Collingswood, NJ Nirmal, Inc., Philadelphia, PA Noble Heart Services, Inc., Gardena, CA Northeast Cardinals, Inc., Parsippany, NJ Northeast Pennsylvania Herpetological

Society, Larksville, PA Nouveau Business Men and Women,

Charlotte, NC NY Farms Campaign, Inc., Troy, NY NYS Animal Surgery Assistance Program,

Pittsford, NY Ocean Community Development

Corporation, Atlantic City, NJ Oficiana Intergrupal Hispana De

Alcoholicos Anonimos De El Norte, Newark, NJ Omead Foundation, Inc., Kingston, NY Online Noetic Network, Inc.,

Doylestown, PA Onondaga County Triad Seniors & Law

Enforcement Together Council, Inc., Solvay, NY Ordaid, Inc., Jersey City, NJ Overcoming Through the Crisis, Inc.,

Perry, OK PA Starz Fast Pitch Association,

Wrightsville, PA

Paradise Community Development

Corporation, Philadelphia, PA Parkford Apartments Tenant Association,

Library, PA People Helping People, Inc., Rahway, NJ Personal Pathways, Inc., Rochester, NY Philadelphia Archeological Forum,

Philadelphia, PA Phyllis Forss Community Outreach,

Glenside, PA Platt-Vitulli Scholarship Fund,

Beach Haven, NJ Port Norris Youth and Childrens Center,

Inc., Port Norris, NJ Pratham USA, Inc., Jersey City, NJ Preservation Training and Education

Institute, Inc., S. Kingston, RI Princeton Sculpture Symposium,

Princeton, NJ Project Community Return, Dallas, TX Recycle Otsego County, Gaylord, MI Redeemed Ministries, Harrisburg, PA Ringgold Living History Association,

Birdsboro, PA Rising Possibilities, Inc., Willinboro, NJ Rivanna Watershep Center, Inc.,

Charlottesville, VA Roberts Foundation Family Learning

Center, Inc., Trenton, NJ Robin Hood Society of America, Inc.,

Piscataway, NJ Room Full of Sisters Rites of

Passage Membership Program, Inc., Alexandria, VA Rotoplast Foundation Charitable Trust,

San Francisco, CA Roy E. Lloyd Environmental Conservation

Education Fund, W. Henrietta, NY S C Vistula, Inc., Garfield, NJ Sabertooth Resources, Inc.,

Mount Laurel, NJ Safety Sense Institute, Philadelphia, PA Sand Springs Band Boosters,

Sand Springs, OK Santas Sleigh, New York, NY Saucon Valley Fine Arts Corporation,

Hellertown, PA Save Our Children Save the World

Foundation, Inc., Paterson, NJ Scranton Educational Foundation,

Scranton, PA Second Ward Educational & Charitable

Foundation, Inc., Passaic, NJ Self-Empowered Lifestyles for Freedom,

Inc., Syracuse, NY Senior Health Properties of Pennsylvania,

Inc., Chambersburg, PA

2005–48 I.R.B. 1068 November 28, 2005

Valley View Community Center,

Danboro, PA Vauxhall Community Camp Fund,

Vauxhall, NJ Veterans Housing Development,

Los Angeles, CA Victims Intervention Program, Inc.,

Atlantic City, NJ Victor Saints Youth Football Cheerleading

Association, Victor, NY Vision Community Redevelopment

Corporation, Newark, NJ Visual Language Project, Philadelphia, PA Visual Relativity, Trenton, NJ Waterloo Education Foundation, Inc.,

Waterloo, NY We Support the Arts, Bayonne, NJ Welcome Lake Fire & Dive Rescue, Inc.,

Beach Lake, PA West Philadelphia New Life

Community Development Corporation, Philadelphia, PA West Philadelphia on the Move, Inc.,

Philadelphia, PA What If Organization, Yardley, PA White Haven Area Babe Ruth,

White Haven, PA Wild New Jersey, Inc., Hawthorn, NJ William Penn Charities, Inc., Wyncote, PA Wimpfheimer Family Foundation, Ltd.,

Tenafly, NJ Women Advocating Global Equality, Inc.,

Sciota, PA Womens Pavilion Pan Am 2001, Inc.,

Buffalo, NY Word of Life Community Development

Corporation, Brick, NJ Work First, Inc., Little Falls, NJ YHM, Inc., Trenton, NJ Zion Community Health & Wellness

Center, Red Bank, NJ

Zoe Life Enrichment Foundation, Inc.,

Harrisburg, PA

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.

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

Announcement 2005–86

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 28, 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.

The Adelphi Foundation, Inc.

Adelphi, MD

Anaheim Cinco De Mayo Festivals, Inc.

Los Angeles, CA

Metro Housing Partnership, Inc.

Arlington, TX

Summerside, Inc.

Vallejo, CA

November 28, 2005 1069 2005–48 I.R.B.