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 |
|---|---|---|
| African American Future Society, | Carrollton | GA |
| After That, Inc., | Lehigh Acres | FL |
| Al Moreland Productions, LTD, | Milwaukee | WI |
| Association of Gospel Songwriters, | Atlanta | GA |
| Ballet Fedotov, | Bradenton | FL |
| Change Your Life Foundation, | New Bern | NC |
| Crossroads Folkloric Arts Association, | Chicago | IL |
| Daiscan, Inc., | Union | NJ |
| Dan Ashnic, Inc., | Westland | MI |
| Day Star Arise Production Company, | Stockbridge | GA |
| Eaton Youth Family Foundation, | Los Angeles | CA |
| Ellison’s Community Outreach Center, | San Bernardino | CA |
| Greater Sacramento Grandparent Network, | Carmichael | CA |
| Hair and Hope, | Dallas | TX |
| Health Care Africa, Inc., | New Carrollton | MD |
| Help, Hope, and Life, Inc., | St. Louis | MO |
| Indianapolis Symphonic Winds, | Indianapolis | IN |
| Institute of Physical and Postural Repatterning, | Los Angeles | CA |
| John H Shorter Community Service and Development Corporation, | Newark | NJ |
| Joy in Christ Ministries, Inc., | Hernando | FL |
| Kingdom Economic Development, | Pinellas Park | FL |
| Koreatown Police Booster Association, Inc., | Los Angeles | CA |
| Lanihuli Hawaiian Civic Club, | Laie | HI |
| Living Room Theatre Company, | Vanderbilt | PA |
| Neighborhood Housing Services of Lake County, | Waukegan | IL |
| News-2-Use, Inc., | Raeford | NC |
| Nicol’s Women and Children Shelter, | Gadsden | AL |
| Oakland Box Theater, | Oakland | CA |
| One Group Charities, Inc., | Durham | NC |
| Opens Arms Daycare Center, Inc., | Camden | MS |
| Organization for Urban and Rural Health and Nutritional Development Services, | Memphis | TN |
| River Cities Rollers Corporation, | Sterling | IL |
| Rotimi Foundation, | Jackson | NJ |
| Seeds of Greatness, Inc., | Houston | TX |
| Self Image, Inc., | Lake Worth | FL |
| (S I S) Stay in School, Inc., | Chicago | IL |
| Still The One, | Naperville | IL |
| Sutton Community Development Corporation, Inc., | LaGrange | NC |
| Waves of Glory Ministries, Inc., | Catasauqua | 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.
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.