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 |
---|---|---|
ADA AJOKU Foundation, | Pembroke Pines | FL |
Advance Care Services, Incorporated, | Detroit | MI |
African Nation Out-Reach, Inc., | Los Angeles | CA |
Alices Wonderland Child Care of Grace Memorial Baptist Church, | Baltimore | MD |
American Business and Education Partnership Association, Inc., | South Glastonbury | CT |
American Samoa Humane Society, Inc., | Pago Pago | AS |
An House of Prayer Word Center, Inc., | Toledo | OH |
Aspen Suite Foundation, | Stevenson Ranch | CA |
Badasht Institute, Inc., | Mystic | CT |
Beacon Senior Housing Corp., | Pasadena | CA |
Bordentown Regional School District Education Foundation, Inc., | Bordentown | NJ |
Caring Hands of NJ, Inc., | Piscataway | NJ |
Chasing for Charities, | Northport | NY |
Chicago Principals & Administrators Association, | Chicago | IL |
China Project Hope, Inc., | Addison | TX |
Circle R Youth Ranch, Inc., | Fall Branch | TN |
Clayton 20-20 Foundation, Inc., | Jonesboro | GA |
College of John Paul in the Desert, | Tucson | AZ |
Commercial Development Fund, | St. Paul | MN |
Cornerstone Environmental Conservancy Corporation, | Rochester | NY |
CPIN, Inc., | Washington | DC |
David Chapman Ministries, Inc., | Stillwater | OK |
Dayan Foundation, | Los Altos | CA |
Descendants of Signers of Declaration of Independence Foundation, Inc., | New York | NY |
Disciples of Faith, Inc., | Randallstown | MD |
Eagle Condor Institute, | Sault Ste Marie | MI |
Educational Initiatives Organization, | Lakewood | WA |
Esthers House, Inc., | Russelville | AR |
First Step Academy, | Richmond | VA |
First Step Wellness Services, Inc., | Lincoln | NE |
Florida Amputee Support Team, Inc., | Ft. Lauderdale | FL |
Forward By Design, Inc., | Columbia | SC |
Foster Care Parents Services, Inc., | Los Angeles | CA |
Freedom-Hill Community Development Corporation, | Dayton | OH |
Friends of Las Vegas Academy, | Las Vegas | NV |
Friends of Longshore Sailing School, Inc., | Westport | CT |
Genesis Ministries, Inc., | St. Albans | WV |
Global Church Mission, Inc., | Charlotte | NC |
Greasy Creek Volunteer Fire Department, Inc., | Shelbiana | KY |
Ground Zero Youth Outreach and Development Programs, Inc., | Atlanta | GA |
Hampden Meadows School PTO, | Barrington | RI |
Helena Celtic Association, | Helena | MT |
Hidalgo Independent School District Scholarship Foundation, | Hidalgo | TX |
His Hands Foundation, | Ashland | OR |
Holdenville General Hospital Foundation, | Holdenville | OK |
Homeless Low Income Housing and Childcare, | San Francisco | CA |
Housing Opportunities Arizona One, Inc., | Porter Ranch | CA |
Human Potential Research Institute, | Stockton | CA |
Hyasa Cultural Center, | Burbank | CA |
If One Reach One, Inc., | Stone Mountain | GA |
Innovative Ideas, Inc., | Mount Horeb | WI |
International Educational Exchange Service, Inc., | Dallas | TX |
International Pain Research and Treatment Foundation, Inc., | Brooklyn | NY |
Island Acts, Inc., | New York | NY |
Italian American Cultural Arts Corp., | Yonkers | NY |
JJK Charitable Trust, Ltd., | St. Louis | MO |
K A T S Association of Illinois, Inc., | Chicago | IL |
Kaumari Universal Corporation, | Decatur | GA |
King George Band Parents Corp., | King George | VA |
Knights of Columbus Council 1959 Scholarship Fund, | Wolf Point | MI |
Leaders Loving Care, Inc., | Stone Mountain | GA |
Leadership Forum International, | Washington | DC |
Lemhi River Salmon Recovery Foundation, Inc., | Missoula | MT |
Little Lucys Child Care Center, Inc., | North Las Vegas | NV |
Living Hope Media, | Arcamum | OH |
Lizard Head Theatre Company, | Telluride | CO |
MaDear, Inc., | Riverside | CA |
Margaret Patton Diabetes Foundation, | Los Angeles | CA |
Master Preservation Foundation, | Cincinnati | OH |
Morning Star Freedom Foundation, | Wauseon | OH |
New Life Alpha Omega Ministries, Inc., | Coconut Creek | FL |
Nickelsville Area Recreation Association, Inc., | Nickelsville | VA |
Northern Tier Neighborhood Crime Watch, | Great Bend | PA |
Novosel Angels, Inc., | N. Royalton | OH |
Nu Dawn Living Arts Center, | Cleveland | OH |
Oklahoma Endowment for Literacy and Reading, Inc., | Oklahoma City | OK |
Omar Family Magnate Foundation, Inc., | Valley Stream | NY |
One Life-One Planet, | Blacksburg | VA |
Oppenheimer Institute for Science and International Cooperation, | Albuquerque | NM |
Pacific Islanders Learning and Support Center, | Newport Beach | CA |
Parent Teacher Organization of Woodrow Wilson Academy, | Westminster | CO |
Patricia Henley Foundation, | Santa Barbara | CA |
PIMS, | Seattle | WA |
Pinellas County African American History Museum, Inc., | Clearwater | FL |
Pointes Area Youth Orchestra, | Gross Pointe Park | MI |
Portland Affordable Housing Preservation Trust, | Portland | OR |
Promociones Evangelisticas De Dios, | Flushing | NY |
Rain of Palm Beach County, Inc., | Riviera Beach | FL |
Rebirth Technologies, Inc., | West Palm Beach | FL |
River Cities Rollers, | Sterling | IL |
Riverhead Revitalization & Preservation Corporation, | Riverhead | NY |
Roger Savoy Foundation, Inc., | New Orleans | LA |
Santa Clara Speech & Debate Club, | Livermore | CA |
Schola Cantorum Angelorum, | Walnut | CA |
Seattle Urban Nature Project, | Seattle | WA |
Sibley County Choral Society, Inc., | Arlington | MN |
Small Dog Rescue, Inc., | Ypsilanti | MI |
Southwest Dekalb Extra Point Club, | Decatur | GA |
Storks Nest of Chattanooga, | Chattanooga | TN |
Time Out for You, Inc., | New Orleans | LA |
TLC Play and Learn Campus, Inc., | Fairhaven | MA |
Touch of Hope, Inc., | Newell | NC |
Ujima, Inc., | Chicago | IL |
Union Hose and Engine Company, Inc., | Union Springs | NY |
United Churches of Galena, Inc., | Galena | IL |
United Coalition for Charitable, | Arlington | VA |
Van Zandt County Blood Hound Team, | Wills Point | TX |
Vivace Choral Program, | Kapowsin | WA |
Voices of Triumph Gospel Choir, | Parkersburg | WV |
Vow Ministries, | Houston | TX |
Walltown Community, | Durham | NC |
Wayne Oakland McComb Support Group & Foundation, | Southfield | MI |
Wisconsin Intramural Recreational Sports Association, | Eau Claire | WI |
Women of Brooks Mill, | Lithonia | GA |
Women Working the Word, Inc., | Philadelphia | PA |
Yaco, Inc., | Newport Beach | CA |
Zakhat, Incorporated, | Aliso Viejo | CA |
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.