PUBLICATION 78 - ELECTRONIC VERSION

	This is an electronic version of Publication 78, 'Cumulative List
of Organizations'.  This publication lists the names of organizations eligible
to receive tax deductible contributions, as well as the amount of the 
contribution that is deductible.

      This listing is produced from computer records and is subject to certain 
limitations, particularly in the format and arrangement of the entries.

DATA RECORD:

Position(s)	Contents

1-105		Organization Name
106		blank
107-136		City
137		blank
138-139		State
140		blank
141-147		Deductibility limitation codes (7) one digit codes
148		blank
149-168		Advance Ruling Expiration Date

     Organizations are listed only under the legal name (or
recognized abbreviation such as "VFW") currently listed with the
Internal Revenue Service. Following the name is the address (city
and state) used by the organization. No separate listings of
"common" or "popular" names of organizations are included. However,
some exceptions to the general rule may appear.

     Subordinate units that are included in group exemption letters
are not given a separate listing. However the listing for the
central organization indicates that contributions to subordinate
units covered by the group exemption are also deductible.

     If the organization's name does not include the name of an
individual it will be in strict alphabetical sequence of the name
exclusive of an introductory "The".

     If the organization's name includes the name of an individual
it will generally be listed alphabetically according to the surname
of the individual. For example, The John Smith Foundation will be
listed under "S" as Smith Foundation, The John.  However, some
exceptions to this general rule may appear. If you are unable to
find an organization listed under the surname of an individual,
you should see if it is listed under the given name of the
individual.  Names with ampersands are alphabetized without
considering the ampersand. For example, "The Brown & White"
Foundation would be alphabetized "Brown W . . .".   Organizations
whose names begin with numbers, such as 400 Club, will come at the
end of the list after the "Z's."  These are in sequence by the
first digit of the number.
=========================================================
Abbreviations

o/w/o--of will of
u/a--under agreement
u/d--under deed
u/d/t--under deed of trust
u/i--under indenture
u/t/a--under trust agreement
u/w--under will
u/w/o--under will of

Cumulative List of Organizations
described in Section 170(c) of the
Internal Revenue Code
of 1986

Preface

     Part I of this preface contains a description of codes used in
the individual listings. Part II contains a general explanation of
the rules covering deductions for contributions for Federal
income tax purposes.

Part I

     This publication contains a list of organizations to which
contributions are deductible. The list is not all-inclusive.
If an organization is not listed but has a ruling or determination
letter holding contributions to be deductible, generally the letter
will serve as evidence to contributors of the deductibility of
their contributions. Contributions to an organization described in
section 170(c)(1) for exclusively public purposes will be allowed
regardless of whether the organization has received a letter
confirming its status. The organizations described in section
170(c)(1) are a state, a possession of the United States, or any
political subdivision of the foregoing, or the United States or the
District of Columbia.

     This publication employs a coding system to identify each
organization listed by type and limitation on deductibility. The
codes, which appear to the right of the organization's name,
are explained below. The significance and effect of the limitations
on deductibility are explained in Part II.

Code                          Meaning

None                A public charity with a 50%
                    deductibility limitation.

 1                  Generally, a central organization
                    holding a group exemption letter,
                    whose subordinate units covered
                    by the group exemption are also
                    included as having contributions
                    deductible, even though they are
                    not separately listed.

 2                  A fraternal organization contri-
                    butions to which are deductible by
                    an individual but only if they are
                    to be used exclusively for
                    religious, charitable, scientific,
                    literary, or educational purposes,
                    or for the prevention of cruelty to
                    children or animals.

 3                  A private operating foundation
                    with a 50% deductibility limitation.

 4                  A private foundation, generally
                    with a 30% deductibility limitation.

 5                  A charitable organization whose
                    status as a public charity (rather
                    than a private foundation) has not
                    been determined. Most of these
                    organizations have not sought
                    formal recognition as public
                    charities, even though many of
                    them, such as churches or
                    P.T.A.'s, may qualify as public
                    charities. This code also includes
                    some organizations that have
                    formally claimed public charity
                    status but that status has not yet
                    been determined to be correct by
                    the Internal Revenue Service.

 6                  An organization described in
                    section 170(c) of the Code other
                    than a charity.

 7                  An organization to which
                    contributions are deductible if
                    made for the use of a govern-
                    mental unit. These have a 30%
                    deductibility limitation.

 8                  A foreign-addressed organization .

OTHER CODING--A four-digit number appearing after the name of an
organization and following the legend "Until" indicates the Advance
Ruling Expiration Date. The entry represents organizations
receiving a "public charity" advance ruling under section 501
(c)(3) of the Internal Revenue Code. The first two-digit number
represents the year and the last two-digit number represents
the month in which the "public charity" advance ruling is scheduled
to terminate (e.g. 9906 indicates a June 30, 1999 expiration date).
Additionally, for advance ruling dates expiring in the year 2000,
this date will be indicated by a four-digit number representing the
year, and the last two digits representing the month (e.g.,
200012 indicates a December 31, 2000 expiration date).

     The following examples, using fictitious names, illustrate the
use of this coding system:

          Doe Foundation, The John (4)
          Columbia, Md.

Explanation:

          Code (4) denotes that this is a private foundation with
          a 30% deductibility limitation.

          Royal order of Falcons (1) (2) (6)
          South Orange, N.J.

Explanation:

          Code (1) denotes that contributions to subordinate units
          included under the group exemption are deductible;
          code (2) limits deductibility to contributions used
          exclusively for religious, charitable, and other
          designated purposes; and code (6) denotes a 30%
          deductibility limitation.

          Metatarsal Society of America, Inc.
          Washington, D.C.

Explanation:

          No code means a public charity with a 50% deductibility
          limitation.

          Tree Public Society, Until 200009,
          Yuma, AZ

Explanation:

          Until 200009 denotes a 50% deductibility limitation until
          September 2000.  Deductibility after this date will
          depend on a final determination or ruling on foundation
          status.

     Publication No. 78 is updated and reissued annually. Additions
are published in cumulative quarterly supplements. However, when
the Internal Revenue Service withdraws recognition of status or
when it recognizes a change in an organization's status, the
cumulative quarterly supplements do not reflect such changes.
Status changes are published by announcements in the Internal
Revenue Bulletin. Bulletin announcements also provide the public
with current information on the status of protected contributions,
where an organization has timely filed suit for declaratory
judgment under section 7428 of the Code challenging its revocation
of exemption.
     Organizations which are required to file annual information
returns on either Form 990 (Return for Organization Exempt from
Income Tax) or Form 990-PF (Return for Private Foundation Exempt
from Income Tax) as required by section 6033 of the Code, but
which have not done so for two years (extensions of time to file
considered) prior to the extraction date of this edition, may not
be included in this listing. However the exclusion of an
organization from the Cumulative List because of this does not
constitute the termination of the Internal Revenue Service's
recognition of its exempt status.

     The extent to which contributors may rely on the listing of
organizations in this publication for purposes of deductibility is
contained in Revenue Procedure 82-39. Such reliance is also subject
to any announcements published in the Internal Revenue Bulletin
that inform the public about the status of certain protected
contributions under section 7428(c)  of  Code.  The General rule as
set forth in Revenue Procedure 82-39 is that contributions will be
deductible by persons unaware of a change in the organization's
status until (1) the date of publication of an announcement in the
Internal Revenue Bulletin that contributions to the organization
are no longer deductible or (2) a different date specified in
another announcement concerning certain protected contributions
under Section 7428(c) of the Code.

     Similar reliance provisions apply to an organization's
foundation classification as it appears in the list. See also
Revenue Procedure 89-23.

     Questions concerning the listings in this publication or
supplements, i.e., with regard to omissions, misspelling,
alphabetical misplacement, coding errors, deductibility of
contributions to a particular organization not listed, and
questions of a general technical nature should be addressed to your
District Director.

     The Cumulative List, Publication No. 78, and supplements may
be obtained on a subscription basis from the Superintendent of
Documents, Government Printing office, Washington, D.C. 20402.
Subscription information, including current price, may be obtained
by calling (202)783-3238.

Part II

     This section contains a general explanation of the rules
covering income tax deductions for contributions by individuals.
A more comprehensive discussion of the rules can be found in
Publication 526, "Charitable Contributions", and Publication 561,
"Determining the Value of Donated Property".  Both Publications may
be obtained free by calling 1-800-829-3676.

     Charitable contributions of money or property made to certain
qualified organizations may be deducted if you itemize your
deductions.  Generally, you may deduct up to 50% of your adjusted
gross income, but 20% and 30% limitations apply in some cases.

Qualified Organizations

     A contribution is deductible if it is made to, or for the use
of, any of the following organizations that otherwise are qualified
under section 170(c) of the 1986 Code:

     A State, a U.S. possession, or political subdivision thereof,
of the United States, or the District of Columbia, if made
exclusively for public purposes;
A community chest, corporation, trust fund, or foundation,
organized or created in the United States or its possessions, or
under the laws of the United States, any State, the District of
Columbia or any possession of the United States, and organized and
operated exclusively for charitable, religious, educational,
scientific, or literary purposes, or for the prevention of cruelty
to children or animals;

     A church, synagogue, or other religious organization;

     A war veterans' organization, its post, auxiliaries, trusts or
foundations organized in the United States or its possessions;

     A nonprofit volunteer fire company;

     A civil defense organization created under Federal, State, or
local law. (This includes unreimbursed expenses of civil defense
volunteers that are directly connected with and solely attributable
to their volunteer services);

    A domestic fraternal society, operating under the lodge system,
but only if the contribution is to be used exclusively for one or
more charitable purposes;

     A nonprofit cemetery company if the funds are irrevocably
dedicated to the perpetual care of the cemetery as a whole and not
a particular lot or mausoleum crypt.

Timing of Contributions

     Contributions must actually be paid in cash or other property
before the close of your tax year to be deductible, whether you use
the cash or accrual method.

Deductible Amounts

     If you donate property other than cash to a qualified
organization, you may generally deduct the fair market value of
the property. However, if the property has appreciated in value,
some adjustments may have to be made.

     The rules relating to how to determine fair market value are
discussed in Publication 561 "Determining the Value of Donated
Property".

Limitation on Deductions

     In general, contributions to charitable organizations may be
deducted up to 50% of adjusted gross income computed without
regard to net operating loss carrybacks). However, contributions to
certain private foundations, veterans organizations, fraternal
societies, and cemetery organizations are limited to 30% adjusted
gross income (computed without regard to net operating loss
carrybacks).

      The 50% limitation applies to (1) all public charities (no
code), (2) all private operating foundations (code 3), (3) certain
private foundations that distribute the contributions they receive
to public charities and private operating foundations within 2-1/2
months following the year receipt, and (4) certain private
foundations the contributions to which are pooled in a common fund
and the income and corpus of which are paid to public charities.

     Public charities include; churches or conventions or
associations of churches; tax-exempt educational organizations
with a regular faculty and curriculum and a regular student body
attending resident classes; tax-exempt hospitals; under certain
circumstances, organizations directly engaged in continuous medical
research in conjunction with such hospitals, and certain
organizations operated exclusively to hold and administer property
for State and local colleges and universities; a state, a
possession of the U.S., or any political subdivision of any of the
forgoing, or the U.S. or the District of Columbia, if the
contribution is made for exclusively public purposes; charitable
organizations that receive support in the form of gifts or fees
from the general public or from government grants; and
organizations operated in connection with any of the above.

     A private operating foundation, briefly, is a private
foundation that spends the majority of its income in the active
conduct of charitable undertakings rather than distributing its
income to other organizations.

     The 30% limitation applies to private foundations (code
4--other than those previously mentioned that qualify for 50%) and
to other organizations described in section 170(c) that do not
qualify for the 50% limitation (codes 2, 6 and 7). A private
foundation is any organization described in section 501 (c)(3) that
is not a public charity or a private operating foundation. The
other organizations that qualify for the 30%  limitation are
organizations such as fraternal societies and veterans'
organizations.

     There is a special limitation on certain gifts of long-term
capital gain property. A discussion of that special limitation may
be found in Publication 526. "Income Tax Deduction for
Contributions."

Foreign organizations

     The organizations listed in this publication with foreign
addresses are generally not "foreign organizations" but are
domestically formed organizations carrying on activities in foreign
countries. These organizations are treated the same as any other
domestic organization with regard to deductibility limitations.

     Certain organizations with Canadian addresses listed may
actually be "foreign organizations" to which contributions are
deductible only because of tax treaty. With regard to these
organizations in addition to the limitations on the amount of the
deduction allowed by section 170 of the Code, the deduction may not
exceed the amount allowed as a deduction under Canadian law
computed as though the taxable income (in the case of a
corporation) or adjusted gross income (in the case of an
individual) from sources in Canada is the aggregate income. A
deduction for a contribution to a Canadian organization (foreign)
listed in this publication is unallowable if the contributor
reports no taxable income from Canadian sources on the United
States income tax return.

     Except as provided above, contributions made to a foreign
organization are not deductible.

DATA RECORD:

Position(s)	Contents

1-105		Organization Name
106		blank
107-136		City
137		blank
138-139		State
140		blank
141-147		Deductibility limitation codes (7) one digit codes
148		blank
149-168		Advance Ruling Expiration Date