Internal Revenue Bulletin: 2006-48 |
November 27, 2006 |
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:
Org. Name | City | State |
---|---|---|
ABA Diocesan Seminarians Support Group, Inc., | Rosedale | NY |
Advance Cellular Technology, | Scottsdale | AZ |
African Cultural Center, Incorporated, | Silver Spring | MD |
Agape Community Outreach, Inc., | Flint | MI |
AGAPE Home Development Corporation, | Broken Arrow | OK |
Aids Vaccine Research Institute, | Glemont | NY |
Alice Hawthorne Education and Development Fund, Inc., | Sarasota | FL |
Alliance for Citizens Rights, | Suitland | MD |
Alliance for Mental Health Consumers Rights, | San Antonio | TX |
Amateur International Sports Educational Federation, Inc., | Albuquerque | NM |
Ambassadors for Children’s Health, Inc., | Johnson City | TN |
America Sevens Foundation, Inc., | Miami Beach | FL |
American Institute of Regeneration, | Los Angeles | CA |
American Students Leadership Institute, Inc., | Rockville | MD |
Andiens, Inc., | Houston | TX |
Antioch Community Development Corporation, | Memphis | TN |
Ark-Tex Housing Corporation, | Texarkana | TX |
Arks Foundation, Inc., | Watchung | NJ |
Armanis House, | Houston | TX |
Armenian International Sports Foundation, | Woodside | NY |
Association of Consumers and Tax Payers Foundation, | Washington | DC |
Association of Mexico – US Binational Organizations, | Ramsey | NJ |
Audio Recording Museum of Science, Inc., | South Hadley | MA |
Back Together Again, Inc., | Greensboro | NC |
Barnes Retirement Living Center, | Barnes | WI |
Bay Side Oyster Nursery, Inc., | Lockport | LA |
Bemodet International, Inc., | Bowling Green | OH |
Bessie Lang Ministries, | St. Louis | MO |
BGA Industries Community Development Corporation, | Jacksonville | FL |
Biomedical Research Institute, | Scarsdale | NY |
Bolinas Lagoon Watershed Team, | Bolinas | CA |
Bossier Housing Corporation, Inc., | Shreveport | LA |
Brrothers Helping Others, Inc., | Orange Park | FL |
Business Cares International, | Lawrenceville | GA |
Business in Development, Inc., | Indianapolis | IN |
CA & J Economic Development, Inc., | Montgomery | AL |
California Watershed Conservancy, | Sacramento | CA |
Carlson Family Foundation, Inc., | Brunswick | OH |
Carsan Publishing Co., Inc., | Atlanta | GA |
Caselli Ensemble, | Corte Madera | CA |
Cassius Clay Foundation, Inc., | Richmond | KY |
Center for International Theatre Development, Inc., | Baltimore | MD |
Center of Excellence in Geriatrics Foundation, Inc., | Charlotte | NC |
Cents–A–Page, Inc., | Aurora | CO |
CFS Health Resource Alliance, | Minneapolis | MN |
Chadakoin Gateway Environmental Development Group, Inc., | Jamestown | NY |
Childrens Day Care, | Riverdale | IL |
Choosing Hope Ministries, Inc., | Falls Church | VA |
Christian Counseling International, | San Juan | PR |
Claremont Homes Tenant Council, | Baltimore | MD |
Clear Vision, Inc., | Cordova | TN |
Club Recovery, Inc., | West Palm Beach | FL |
Community & Business Resource Development Corp., | Homewood | IL |
Community Contributions for Kids, | McAllen | TX |
Community Health Access Project, Inc., | Hawthorne | CA |
Coree Indian Tribe, Inc., | Atlantic | NC |
Covenant Ministries Community Development, Inc., | Richmond | VA |
Creative Christian Solutions, | Cary | NC |
Crescendo the International Center for Program Innovation, | Bellevue | WA |
Deliverance Temple Child Development Center, Inc., | Memphis | TN |
Destined for Greatness Foundation, Inc., | St. Paul | MN |
Disabled Water Skiers Association, Inc., | Melbourne | FL |
Disaster Relief Ministries, | Gladewater | TX |
Diverse Renaissance Project, | Los Angeles | CA |
Double Praise Ministries, Inc., | Cheltenham | PA |
Dual Diagnosis Institute, Inc., | La Crosse | WI |
Dubois-Garvey Foundation, | Merchantville | NJ |
E Makamae O Na Keiki O Hawaii, | Hilo | HI |
Earthrise International, | Portland | OR |
East Gate Entrepreneurs, Inc., | Medford | NY |
Education Partnerships, Inc., | Fairfield | CT |
Elden Hotel Care Corporation, | San Juan | PR |
Employment Assistance Training Services, Inc., | Cherry Hill | NJ |
Energy Conservation Finance Institute, | San Francisco | CA |
Engine 27, Inc., | New York | NY |
Ensemble Adriatico, Inc., | Boston | MA |
Esparza Foundation, Inc., | Inglewood | CA |
Eternal Light Community Center, | Maywood | IL |
Evangelist Community Organization Center, | Hot Springs | AR |
Family Life Global Resource Center, | South Holland | IL |
Father’s Heart Ministry, | Denison | TX |
First Community Academy, Inc., | Houston | TX |
For Him Outreach Ministries, Inc., | Milwaukee | WI |
Foundation for Educational Renewal, Inc., | Charlotte | VT |
Foundation for International Space Commerce and Law, Inc., | New Smyrna Beach | FL |
Foundation for Research, Education, and Excellance (FREE), Inc., | Washington | DC |
Foundation Service Center, Inc., | Leominster | MA |
Foundation Up, Inc., | Pennington | NJ |
Friends of the Universiteit Van Amsterdam, Inc., | New York | NY |
Fund for Late Vocations, | St. Louis | MO |
GA Community Development, Inc., | Miami | FL |
GAIA Foundation, | Calabasas | CA |
Gary Wright Ministries, | Saginaw | TX |
Georgia Learning Center, | Riverdale | GA |
Get Outta Debt Now, Inc., | Granada Hills | CA |
Gods Beloved Dove Ministries, Inc., | West Los Angeles | CA |
God’s Economy, | Baltimore | MD |
Goldfield Fairlord, Inc., | Denver | CO |
Grady Scholars, Inc., | Brooklyn | NY |
Green Strategies, | Seattle | WA |
Haitian Pentecostal Community Development Corp., | South Orange | NJ |
Halt, | Rockland | ME |
Hammarskjold Legacy, Inc., | Fond du Lac | WI |
Harvest Time Evangelistic Assn., | Batavia | IL |
Hawaii County Medical Society Scholarship Fund, | Honolulu | HI |
Hells on Fire Productions, | Los Angeles | CA |
Hillman Memorial Scholarship Fund, | Fremont | CA |
Home Network Center, | Columbus | OH |
Hopelab Foundation, Inc., | Palo Alto | CA |
Hosana Charities, Inc., | New Brunswick | NJ |
Human Rights Protection Project, | Forestville | CA |
Huntington Beach Employment Council, | Huntington Beach | CA |
I Corinthians 13 Outreach Ministry, Inc., | Atlanta | GA |
Institute for Family Development (FID), Inc., | Marblehead | MA |
Interfaith Missionary Movement, | Philadelphia | PA |
International Foundation for Applied Research in the Natural Sciences, | Newport Beach | CA |
Jade Kinder Care & Ministry, | Washington | DC |
Jeradnellys Corp., | Carolina | PR |
Jersey City Firefighters Memorial, Inc., | Jersey City | NJ |
Joe Hewitt Ministries, | Rockwall | TX |
Juneteenth Productions, Inc., | Chicago | IL |
Jungle Animal Wildlife Sanctuary, | Julian | CA |
Just Say Y.E.S. (Youth Empowerment Supporters) Youth Services, | Memphis | TN |
Kent Ministries, Inc., | Forsyth | IL |
Kiddie Academy, Inc., | Houston | TX |
Kids R’ Smart, | Las Vegas | NV |
King of Glory Ministries Jesus is the Answer, | Bartow | FL |
Kiwanis Club of Sterling Foundation, | Sterling | IL |
Kiwanis Club of Third District Foundation, Inc., | New Orleans | LA |
La Alborada De Los Angeles, Inc., | Yauco | PR |
Lancaster Community Housing, Inc., | Lancaster | SC |
Le W. E. Learning Center, | Chicago | IL |
Leading By Example, Inc., | Sanford | FL |
Learning Excellence Achieving Purpose, Inc., | Detroit | MI |
Leon Educational Fund a Nonprofit Corporation, | New Orleans | LA |
Lifetime Solutions, Inc., | Indianapolis | IN |
Light of Hope Evangelistic Ministries, | Kansas City | MO |
Lighthouse Sabbath Ministries, Inc., | Doddridge | AR |
Lodi FFA Foundation, | Lodi | CA |
Lottie House of House, Inc., | Bridgeport | CT |
Manalapan Englishtown Education Association Philanthropic Fund, Inc., | Spotswood | NJ |
Maranatha World Ministries, Inc., | Beaumont | TX |
Marin People Care, | Petaluma | CA |
Mariner Foundation, Inc., | Ketchikan | AK |
Massillon Area Charity and Scholarship Fund, | Massillon | OH |
Mc Mullen Ministries, Inc., | Peoria | AZ |
Meade School District 46–1 Charitable Trust, | Sturgis | SD |
Means of Access, Inc., | Bronx | NY |
Mercadien Foundation, Inc., | Hamilton | NJ |
Miami Valley Golf Foundation, | Dayton | OH |
Miccio Foundation, | Iowa City | IA |
Midway Heritage Foundation, | Midway | UT |
Military Heritage Foundation, | Eureka | CA |
Moms Mission, | Pontiac | MI |
Murad Foundation, | Houston | TX |
Musicians, | Iron Mountain | MI |
Na Hoaloha O Kaaina, Ltd., | Lahaina | HI |
Napa Valley Express Softball Club, | Napa | CA |
National Community Relations Foundation, | Richton Park | IL |
Native American Life Alternative, Inc., | Copperas Cove | TX |
New Birth Community Services, | Ft. Lauderdale | FL |
New Braintree Historical Society, | New Braintree | MA |
New Life X S A Group, Inc., | Newark | NJ |
New Pathway Institute, Inc., | Boca Raton | FL |
Next Step Foundation, | Belleville | MI |
Nichiren Shoshu Buddhist Learning Center, | Russellville | AR |
Non Profit Auto Tech, Inc., | Houston | TX |
North American Foundation, | Littleton | CO |
North East Regional American Indian Movement, Inc., | Shirley | NY |
Oak Creek Crime Stoppers, | Oak Creek | WI |
Old Farm Museum, Inc., | Manti | UT |
Oliver Van Foundation for the Needy, | Chicago | IL |
Open Planning Project, Inc., | New York | NY |
Opera House, | Pittsburgh | PA |
Our Fathers House, | Redford | MI |
Panoramic Viewpoints, | Oxnard | CA |
Parents United for Child Care, Inc., | Augusta | GA |
Peak Foundation, | Inverness | IL |
Pineywoods Youth Football Association, | Nacogdoches | TX |
PlusTime USA, | Chichester | NH |
Police Athletic League of North Huntingdon Umpire School, Inc., | North Huntingdon | PA |
Potters House of Victory, | Lilburn | GA |
Power of One — International Aids Relief, | Phoenix | AZ |
Prayer Praise & Peace International Incorporation, | Rockford | IL |
Prayer Time Ministries, | Atlanta | GA |
Princess Lee Foundation for Child Abuse and Neglect, | Las Vegas | NV |
Project Wave, Inc., | Houston | TX |
Project Youth Care, Inc., | Gainesville | FL |
R M N R, Inc., | Ontario | CA |
Raoul Wallenberg Humanitarian Institute, | Chicago | IL |
Resource Roundup Research Fund, | Hulett | WY |
Richland Social Services Center, Inc., | Mansfield | OH |
Rising Farmworker Dream Fund, | Live Oak | CA |
Robert Duncan Ministries, | Wilkesboro | NC |
Rocking R Ranch, | Trona | CA |
Russian American Rule of Law Consortium, Inc., | Burlington | VT |
Safe Kids International, Inc., | Richmond | VA |
Sahmas Hope, Inc., | Atlanta | GA |
Sail Sport Med, Inc., | Wilmington | NC |
San Francisco Filipino Cultural Center, | San Francisco | CA |
Sawyer Economic Development Fund, Inc., | Memphis | TN |
SCF Charitable Giving Fund, | Canton | OH |
Second Chance Int’l Housing, Incorporated, | Gary | IN |
Seeds of Hope Foundation, Inc., | East Bridgewater | MA |
SHA-LA-DAI Economic Development Corporation, | Los Angeles | CA |
Share Our Vision Ministries, | Chattanooga | TN |
Sharing Caring Mission of Love, Inc., | Los Angeles | CA |
Silverlake Dog Park Association, | Los Angeles | CA |
Sisters Keeper Resource Center, Inc., | Temple Hills | MD |
Small Wonders Daycare and Learning Centers, Inc., | Detroit | MI |
Society of Young-Porterfield Descendants, | Columbia | SC |
Soho Arts Council, Inc., | New York | NY |
South Davidson Community Chest, | Denton | NC |
Space Age Evangelism International, Inc., | Hesperia | CA |
Stillwell’s Community, Inc., | Lithonia | GA |
Stinger Foundation, | Murfreesboro | TN |
Synergistic Healing, Inc., | Sheboygan | WI |
Synergistic Youth Enterprises, Inc., | Fairburn | GA |
Tarheel Regional Community Development Corporation, | Henderson | NC |
This Time Around, Inc., | Dallas | TX |
Tidd Home, | Woburn | MA |
To Know Jesus Ministries, Inc., | Cloves | NM |
Total Woman, Inc., | Montalba | TX |
Touch Support Services, Inc., | Winston-Salem | NC |
Training Office & Professional Services, | Dayton | OH |
Transition House an Arkansas/Non Profit, | Little Rock | AR |
Tri-State Liver Transplant Support Group, | Cincinnati | OH |
Triangle Developmental Boxing Association, Inc., | Durham | NC |
TSS Cosmetology Tutorial Services, | St. Louis | MO |
United States Colored Troops Institute of Suffolk County, | Amityville | NY |
United We Stand, Inc., | Morrow | GA |
Uplifting You, Inc., | Los Angeles | CA |
Usher’s New Look, Inc., | Larenceville | GA |
Utopia Community Home Care & Transportation, | Chicago | IL |
V & C Childrens Ranch, | Houston | TX |
Verve Entertainment, | Lake Elsinore | CA |
Vidalia Economic Housing Association, Inc., | Vidalia | GA |
Vietnamese Women Mutual Assistance Association of San Francisco, | San Francisco | CA |
Vision From Education to Success, | Detroit | MI |
Vision Health Institute, | Alexandria | VA |
Vision Theatrical Foundation, Inc., | Las Vegas | NV |
Walter R. Behrens Foundation, | Neotsu | OR |
We All Win, Inc., | Springfield | OR |
Westchester Center, Inc., | Thornwood | NY |
Whitehead Foundation, Inc., | Silsbee | TX |
Wisconsin Motor Carriers Association Foundation, Inc., | Madison | WI |
WOCO, Inc., | Wilmington | DE |
World Mystery Research Center, | Niles | IL |
World to Come Foundation, Inc., | Buford | GA |
Youth of America, | Suffolk | VA |
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.
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