Internal Revenue Bulletin: 2005-48 |
November 28, 2005 |
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 |
---|---|---|
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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.
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