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 |
---|---|---|
29 11 Student Ministries, | Mars Hill | NC |
Agape Community Development Corp., | Ft. Lauderdale | FL |
Alice Hawthorne Educational & Development Fund, Inc., | Sarasota | FL |
Another Day, Inc., | Charlotte | NC |
B L Trevathan Hatler E Morgan Elderly Housing, Inc., | Benton | KY |
Bailey Booster Club, Inc., | Arlington | TX |
Bainbridge High School Instrumental Music Boosters, | Bainbridge Island | WA |
Barnabas International, | Longview | TX |
Bentonville Parent Teacher Organization, | Bentonville | AR |
Better Living Centers, | West Hills | CA |
Born Magazine, | Portland | OR |
Break Through in Life Center, | Memphis | TN |
C L Brown World Deliverance Evangelical Christian Society, Inc., | Decatur | GA |
Call of The Wild Alliance, | Grand Junction | CO |
Candor Foundation, Inc., | Rolling Hills | CA |
Carrollton Empty Stocking Fund, Inc., | Carrollton | GA |
Centinela Valley Education Foundation, | Lawndale | CA |
Chariot Foundation, | Saratoga | CA |
Chinese Helping Hand, | Honolulu | HI |
City Soccer, | Phoenix | AZ |
Collierville Citizens Police Association, | Collierville | TN |
Community Outreach Ministries, Inc., | Safford | AZ |
Compton Construction, Inc., | Compton | CA |
Computer Education for the Elderly, Inc., | Freehold | NJ |
Crime Prevention Network Corporation, | Brooklyn | NY |
Defenders of the Gospel Ministries, Inc., | Plantation | FL |
Destiny Big Cat Sanctuary, Inc., | Southwest Ranches | FL |
Divine Change, Inc., | Philadelphia | PA |
Drepung Gomang Institute, | Louisville | KY |
Economic Empowerment for All People, | Kansas City | MO |
Evening Praise Gospel Productions Ministries, | Houston | TX |
Families First Charitable Foundation, Inc., | Celebration | FL |
Farvan Cultural and Educational Initiative, Inc., | Charlotte | NC |
Feed the Hungry for Christ Ministries, Inc., | Gardena | CA |
Flood Gates of Faith Christian Ministry, | Compton | CA |
Florida Jets Wrestling Club, Inc., | Oviedo | FL |
Foundation for the Advancement of the Haitian People, Inc., | Binghamton | NY |
Freedom Within Ministries, | Houma | LA |
Friends of James Lick High School, | Soquel | CA |
Friends of Princess Royal Trust for Carers, Inc., | Boston | MA |
Gilead Foundation, Inc., | Marietta | GA |
Go Driving School, Inc., | Sanford | FL |
God is Total Dress for Success, | Colton | CA |
Good Samaritan Ministry, Inc., | Forest Hills | NY |
Good Samaritan Training Center, | Decatur | GA |
Greater Gowensville Association, | Campobello | SC |
Griffin Foundation for Childrens Issues, | Cupertino | CA |
Guillory Family Toy Drive, | Opelousas | LA |
Havjazz, Inc., | Fishers | NY |
Headington Institute, | Pasadena | CA |
Heaven Sent Transportation, | Chicago | IL |
Helping Others Pursue Excellence Ministries Community Dev. Corp., Inc., | Decatur | GA |
Housing Opportunities Arizona One, Inc., | Northridge | CA |
Hudson Valley Technology & Commerce, Inc., | Woodstock | NY |
Immanuel Childrens Development Centre, | Seattle | WA |
Jacobs Ladder Transitional Home, | Kittrell | NC |
Jersey Central Theatre Company, Inc., | North Plainfield | NJ |
Kids Count Too, | Twin Falls | ID |
Kidz Eyes Foundation, | Los Angeles | CA |
Kirkland Firefighters Benevolent Association, | Kirkland | WA |
Latinos Por La Gente, | San Jose | CA |
Laupahoehoe Alumni Community, | Laupahoehoe | HI |
Learning Spring Foundation, Inc., | New York | NY |
Light City Community Development Corporation, | New Orleans | LA |
Light of the Word A Chaplains Ministry, Inc., | Absecon | NJ |
Louisville Neighborhood Initiative, Inc., | Louisville | KY |
Maine Challenged Sailors, | Cape Eliz | ME |
Marat Daukayev Ballet Theatre, Inc., | Los Angeles | CA |
McHenry County Latino Coalition, | Woodstock | IL |
Metropolitan Alliance, Inc., | Washington | DC |
Missions Senior Community, Inc., | Socorro | TX |
Mohave Valley Community Response Team-cert, | Mohave Valley | AZ |
Money Management Advocacy Council ICON, | New Orleans | LA |
Mozaic Cultural Encounter, Inc., | Cypress | CA |
Murray Arts Council, | Sandy | UT |
Museum Center of Childrens Books, Inc., | Los Angeles | CA |
Museums at Mitchel, | Garden City | NY |
National Foundation for Public Safety, | Chicago | IL |
National Veterans Hall of Honor, | Norfolk | NE |
Nebraska Center for Faith Based and Community Initiatives, Inc., | Omaha | NE |
New England Ferret Foster Education & Rescue, Inc. | Westfield | MA |
New York Raptors Special Hockey Club, Inc., | Larchmont | NY |
Northern Rockies Ethnobotany Center, | Helena | MT |
Notes for Hire, | Scotts Valley | CA |
Odyssey Productions, | Marietta | GA |
Oikia USA, Inc., | Russellville | KY |
Oiled Regions of Alaska Foundation, | Anchorage | AK |
Open Air City Wide Revival, | Richmond | VA |
Ophelias House, | Washington | DC |
Orchard Hills Charitable Foundation, | Lancaster | MA |
Orcutt United Soccer League, | Orcutt | CA |
Our Gardens Gate, Inc., | Fairfield | CA |
Outfield Angels, | Wichita Falls | TX |
Parakletos Ministries, Inc., | Atlanta | GA |
Pathways International, | New Brighton | MN |
Paul Bunyan Foundation, Inc., | Victorsville | CA |
Paws, | Adams | WI |
Payson Arizona Woofers Society, Inc., | Payson | AZ |
Pebble Hills Citizens Advisory Board, | El Paso | TX |
Pennsylvania Avenue Redevelopment Collaborative, Inc., | Baltimore | MD |
Pets Second Chance for Life, Inc., | Chesterfield | MO |
Philly Pride Presents, Inc., | Philadelphia | PA |
Potters House Homes for Children, Inc., | Stone Mountain | GA |
Rainbow Montessori Daycare, Inc., | Jamaica | NY |
Randlin Adult Family Care Homes, Inc., | Wausau | WI |
Rappahannock County School Sports Association, Inc., | Washington | VA |
Retemp Development Center, Inc., | Laurel | DE |
Richmond Queer Space Project, | Richmond | VA |
River Oaks Family Charities, | New Castle | CO |
Russiart Com, | San Jose | CA |
San Diego Psychological Association Community Services Group, | San Diego | CA |
Sapphire Sports, | Stone Mountain | GA |
Serendipitea, Inc., | Kinston | NC |
Sharing the Journey, | Toledo | OH |
Shoqata Atdhetare Dibrane, | Staten Island | NY |
S O C Saving Our Community, | Houston | TX |
S O C K S, Inc., | St. Louis | MO |
Spiritual Impact Outreach Ministries, | Mobile | AL |
St. Francois Society, | St. Louis | MO |
Standing on My Own S O M O Corporation, | Houston | TX |
Stanislaus Chapter of Mental Health Consumers, | Modesto | CA |
State Line Swim League, Inc., | Bethel | CT |
Texas Indo-American Physician Society-Central, | Killeen | TX |
Tiara Ministries, Inc., | Lakeland | FL |
Tomorrows Kids Today, Inc., | Grants Pass | OR |
Traveling Space Museum, Inc., | Los Angeles | CA |
T R E E, Inc., of Mississippi, | Ocean Springs | MS |
Turning Point Ranch Foundation, | Stillwater | OK |
Twelve Thirty One, Inc., | Hartford | CT |
U S Women Help Coalition Faith Based, Inc., | Orlando | FL |
University Wits Repertory, | Pasadena | CA |
V I B E Athletics, | New Britain | CT |
Visiting Nurse Association of Schenectady Community Care, Inc., | Schenectady | NY |
Voices of Our Nations Foundation, | San Jose | CA |
We Care Family Connection Ministry, | Hercules | CA |
William Rockwell Foundation, | Santee | CA |
Workers Housing Corporation, | San Juan | PR |
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.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.