Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 2011–33

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:

Accion Latina, Inc., Alexandria, VA Amazing Grace Help, Inc., Columbus, MS Endorse Peace Foundation,

Beverly Hills, CA Friends of Creative Kids, Inc.,

Houston, TX Incredible Dreams Childcare and Learning

Center, Inc., Munster, IN Lotus Fund, Santa Monica, CA Myanmar Youth Association, Inc.,

North Bergen, NJ Northeast Regional Forest Foundation,

Brattleboro, VT Rib Lake Community Development

Foundation, Inc., Rib Lake, WI Total Community Development

Corporation, Montgomery, AL Urban Hope International, Inc.,

Stockton, CA Woodleaf Endowment Foundation, Inc.,

Yuba City, CA

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.

2011 Form 990 – Issues for Public Comment

Announcement 2011–36

PURPOSE

This announcement invites public comments on transitional issues and frequently asked questions involving the redesigned Form 990.

BACKGROUND

The IRS extensively redesigned Form 990, Return of Organization Exempt from Income Tax, for tax year 2008 to promote tax compliance and increase transparency. The redesign was a collaborative process based on the over 800 formal public comments on drafts of the 2008 Form 990, schedules, and instructions.

The major reconstruction of the Form is complete, but the IRS continues to refine the Form in response to questions and comments from the public. We have made many revisions to the 2009 and 2010 Forms 990, schedules, and instructions, mostly corrections and clarifications to make the Form easier to understand and complete, and plan to make further revisions. As the second filing season for the redesigned Form nears completion, the IRS invites public input on the following issues.

ISSUES FOR PUBLIC COMMENT

1. Activity codes.