requirements of §41.6011(a)–1, and pays number of vehicles for which tax is re §41.6156–1 [Removed]
the amount of tax due with such return. ported and does not include vehicles for
A photocopy of such receipted Schedule 1 which a suspension from tax is claimed. Par. 10. Section 41.6156–1 is removed.
shall also serve as proof of payment. Such (2) Effect of failure to file. If a person
Linda E. Stiff,
Schedule 1 shall serve as proof of suspen fails to file a return electronically when re
Deputy Commissioner for
sion of such tax under §41.4483–3 for the quired to do so by this section, the person
Services and Enforcement.
number of vehicles entered in that part of has failed to file the return. In such a case,
the Schedule 1 designated for vehicles for the Internal Revenue Service (IRS) will (Filed by the Office of the Federal Register on January 15,
2009, 8:45 a.m., and published in the issue of the Federal
which tax has been suspended. The vehi not return a receipted Schedule 1 (Form Register for January 16, 2009, 74 F.R. 2910)
cle identification number of the vehicle be 2290 “Heavy Highway Vehicle Use Tax
ing registered must appear on the Sched Return”) as proof of payment as defined
ule 1 (or an attached page) in order for the in §41.6001–2(c). See section 6651 for the Deletions From Cumulative
Schedule 1 to be a valid proof of payment addition to tax for failure to file a tax re List of Organizations
for such vehicle. turn.
(2) * * * However, a State shall not ac (3) Examples. The application of this Contributions to Which
cept any substitute proof of payment if 25 paragraph (c) may be illustrated by the fol are Deductible Under Section
or more vehicles are reported for purposes lowing examples: 170 of the Code
of §41.6011(a)–1(c) on the Form 2290, Example 1. A has 100 vehicles registered in its
“Heavy Highway Vehicle Use Tax Return,” name, all of which have a taxable gross weight in Announcement 2009–21
excess of 55,000 pounds. Seventy-five of the vehicles
for the vehicle being registered. are in use on July 1, 2009. Twenty-five are in dead
The Internal Revenue Service has re
storage as described in 41.4482(c)–1(c). The vehicles
***** voked its determination that the organi
in dead storage are not in use and they are not listed
(e) Effective/Applicability date. This on the Schedule 1. A files Form 2290 electronically zations listed below qualify as organiza
section applies to registrations of high for the 75 vehicles in use on July 1 and receives a tions described in sections 501(c)(3) and
way motor vehicles pursuant to applica receipted Schedule 1. On August 23, 2009, A uses 170(c)(2) of the Internal Revenue Code of
tions that are received by a State on or the remaining 25 vehicles. A does not file Form 2290
1986.
electronically but uses a paper Form 2290. A has
after the date of publication of the Trea Generally, the Service will not disallow
failed to file a return as required by section 4481(e)
sury decision adopting these rules as final for the remaining 25 vehicles. Accordingly, the IRS deductions for contributions made to a
regulations in the Federal Register. For does not return the receipted Schedule 1 (Form 2290) listed organization on or before the date
this purpose, an application for registration for those vehicles, and A may be liable for additions of announcement in the Internal Revenue
that is mailed will be considered to be re to tax under section 6651.
Bulletin that an organization no longer
Example 2. Assume the same facts as in Example
ceived by a State on the date on which it is qualifies. However, the Service is not
(1) except that on August 23, 2009, A uses 15 of the
postmarked. For rules applicable with re vehicles that were not used in July. The remaining 10 precluded from disallowing a deduction
spect to applications received before that vehicles are not used in August. A does not file Form for any contributions made after an or
date, see 26 CFR §41.6001–2 (revised as 2290 electronically but uses a paper Form 2290. A ganization ceases to qualify under section
of April 1, 2008). has correctly filed and the IRS returns the receipted
170(c)(2) if the organization has not timely
Schedule 1 (Form 2290) to A for 15 vehicles.
Par. 8. Section 41.6011(a)–1 is filed a suit for declaratory judgment under
amended by adding paragraphs (a)(4) and (4) Effective/Applicability date. This
section 7428 and if the contributor (1) had
(c) to read as follows: paragraph (c) applies to returns filed after
knowledge of the revocation of the ruling
the date of publication of the Treasury de
or determination letter, (2) was aware that
§41.6011(a)–1 Returns. cision adopting these rules as final regula
such revocation was imminent, or (3) was
tions in the Federal Register.
in part responsible for or was aware of the
(a) * * * Par. 9. Section 41.6071(a)–1 is
activities or omissions of the organization
(4) A person that is liable for tax un amended by adding paragraph (c) to read
that brought about this revocation.
der §41.4481–2(a)(1)(i)(A), (B), (C), or as follows:
If on the other hand a suit for declara
(D), after taking into account the modifi
§41.6071(a)–1 Time for filing returns. tory judgment has been timely filed, con
cation required under §41.4481–2(a)(2), is
tributions from individuals and organiza
treated as liable for tax by the same pro
***** tions described in section 170(c)(2) that
vision of §41.4481–2(a)(1)(i) for purposes
(c) Effect of sale during taxable pe are otherwise allowable will continue to
of this section and must file a return.
riod. A person that is liable for tax under be deductible. Protection under section
***** §41.4481–2(a)(1)(i)(A), (B), (C), or (D) 7428(c) would begin on March 30, 2009
(c) Required use of electronic fil after taking into account the modification and would end on the date the court first
ing—(1) Rule for 25 or more vehicles. required under §41.4481–2(a)(2) is treated determines that the organization is not de
A person that files any return reporting as liable for tax under the same provision scribed in section 170(c)(2) as more partic
25 or more vehicles must file the return of §41.4481–2(a)(1)(i) for purposes of this ularly set forth in section 7428(c)(1). For
electronically, as prescribed by the Com section. individual contributors, the maximum de
missioner. For this purpose, the number duction protected is $1,000, with a hus
of vehicles reported on a return is the total band and wife treated as one contributor.
March 30, 2009 730 2009–13 I.R.B.
This benefit is not extended to any indi Global Youth Development, Inc., Serena Bailey Foundation, Inc.,
vidual, in whole or in part, for the acts or Kansas City, MO Lakeland, FL
omissions of the organization that were the Guardian Angels Care Assisted Living, Shaw Land Conservancy, Minerva, OH
basis for revocation. Inc., Zellwood, FL Staplehurst, Inc., Miami, FL
Hampton Jewish Cultural Center, Inc., Talented Tenth Foundation,
Homebuyer Gift Charity, Inc Westhampton Beach, NY Hyattsville, MD
Greensburg, PA Harris Retreat, Middleton, TN Team Rookee Corporation,
Houston Community Advocates, Inc., New Brownfels, TX
Houston, TX Teens With A Vision, Inc., WS, NC
Foundations Status of Certain Integrated Therapy Services of New True Image Enterprises, Inc., Chicago, IL
Organizations England Incorporated, West Haven, CT U S Arts Education Foundation,
Joint Opportunities, Fresno, CA Temple City, CA
Announcement 2009–22 Kids Hope Educational Programs, Inc., With These Hands, Inc., Wildomar, CA
Garden Grove, CA Wu-Kah-Ki Theatre Workshop,
The following organizations have failed Kingdom Builders Ministries, Inc., Newark, NJ
to establish or have been unable to main Litchfield Park, AZ Youth Empowerment Services,
tain their status as public charities or as op Lamar C. Brown’s Charitable Fund, Charlotte, NC
erating foundations. Accordingly, grantors (Mississippi Community Foundation,
and contributors may not, after this date, Inc.), Vicksburg, MS If an organization listed above submits
rely on previous rulings or designations Malcolm Foundation, Inc., Madison, MS information that warrants the renewal of
in the Cumulative List of Organizations Motivational Centers International, Inc., its classification as a public charity or as
(Publication 78), or on the presumption Brooklyn, NY a private operating foundation, the Inter
arising from the filing of notices under sec New Beginning Christian Camp, nal Revenue Service will issue a ruling or
tion 508(b) of the Code. This listing does Ft. Worth, TX determination letter with the revised clas
not indicate that the organizations have lost New Beginning Outreach, Inc., sification as to foundation status. Grantors
their status as organizations described in Lancaster, CA and contributors may thereafter rely upon
section 501(c)(3), eligible to receive de New Development, Inc., Pensacola, FL such ruling or determination letter as pro
ductible contributions. New Life Youth Foundation, Inc., vided in section 1.509(a)–7 of the Income
Former Public Charities. The follow Laverne, CA Tax Regulations. It is not the practice of
ing organizations (which have been treated On My Way to Heaven Ministries, Inc., the Service to announce such revised clas
as organizations that are not private foun Raleigh, NC sification of foundation status in the Inter
dations described in section 509(a) of the Oregon Skills USA – Vica, Inc., nal Revenue Bulletin.
Code) are now classified as private foun Salem, OR
dations: Parbamel, Inc., Jamaica, NY
Pine Island Angels Remembered, Inc., Gain Recognition Agreements
Absoloot Awareness Foundation, Bokeelia, FL With Respect to Certain
Atlanta, GA Precious Blessing, Inc., Garner, NC Transfers of Stock or
ACAPE Program, Bay City, MI Preventive Health for All Initiative, Inc., Securities by United
Advocate for the Elders, Houston, TX Wakefield, MA
Alliance for Christian Fellowship Project Newhab, Inc., Venice, CA
States Persons to Foreign
International, Burnet, TX Providers Group, Inc., Milwaukee, WI Corporations; Correction
American AFC, Inc., Twin Lakes, MI PSCH Dewitt Ave. Housing Development
American Physically Disabled Housing, Fund Corp, College Point, NY Announcement 2009–23
Inc., Eau Claire, WI Raven Institute of Learning, Inc.,
AGENCY: Internal Revenue Service
APP & M Home Care, Midway, GA Albany, NY
(IRS), Treasury.
Choices Domestic Violence Solutions, RCW Ministerium, Renville, MN
Gardena, CA Recreation Development Network, ACTION: Correcting amendment.
Community Churches Alliance of Benton, Belleville, IL
Benton, AR Redeeming the Time Outreach Ministries, SUMMARY: This document contains a
Daughters of Sarah, Tamarac, FL Richmond, TX correction to final regulations (T.D. 9446,
Education People, Inc., Largo, FL Refuge Pastors Retreat, 2009–9 I.R.B. 607) that were published in
Entre Amigas, Inc., Lake Worth, FL Mechanicsburg, PA the Federal Register on Wednesday, Feb
Foundation for Handicapped Rural Housing Network, Inc., ruary 11, 2009 (74 FR 6952) under section
Entrepreneurs, Inc., Denver, CO Tappahannock, VA 367(a) of the Internal Revenue Code con
G and J Johnson Foster Home Foundation Sage Youth Settlement, Walla Walla, WA cerning gain recognition agreements filed
#1, Inc., Los Angeles, CA Save the Whole Man, Inc., Syracuse, NY by United States persons with respect to
GEM, Laguna Hills, CA Self Image Development Center, Inc., transfers of stock or securities to foreign
Girl Interrupted, Atlanta, GA Atlanta, GA corporations.
2009–13 I.R.B. 731 March 30, 2009