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 |
|---|---|---|
| 19-A Certified Examiners Transportation Safety Training and Vocational Institute, Inc., | Kiamesha Lake | NY |
| ABU Enterprises, Inc., | Altadena | CA |
| Agape Youth and Development Center, | Schaumburg | IL |
| American Middle East Christian Congress, | Oak Park | MI |
| Bar None Renewal Center, Inc., | Menifee | CA |
| Believe and Achieve, Inc., | Dallas | TX |
| Bright Day Foundation, | Chattanooga | TN |
| Calvary Community Development Corporation of Morristown, | Morristown | NJ |
| Children Athletes and Artists Involved in Recreational Events, Inc., | Ocoee | FL |
| City of Refuge, | Chicago | IL |
| Clark County Literacy Council, Inc., | Arkadelphia | AR |
| Coalition to Preserve Bonelli Park, | San Dimas | CA |
| Community Action Network, | Heber | AZ |
| Community Restoration Center, | Bexley | OH |
| Creative Minds Family and Community Care Services, Inc., | San Diego | CA |
| Dance-A-Vision Entertainment, | Oakland | CA |
| Donerlson and Donerlson, Inc., | East Point | GA |
| Drawbridgez, Inc., | New Haven | CT |
| Edusphere Solutions, Inc., | Kailua Kona | HI |
| Federation of Families for Children’s Mental Health of Central Ohio, | Columbus | OH |
| Golf 2 Kids Foundation, | Fort Worth | TX |
| Greater Peoples Development Corporation, | Dallas | TX |
| Growth Objective Distribution, | Shreveport | LA |
| Hands Outreached Community Center, Inc., | Tuskegee Inst. | AL |
| Helens Haven, | Baytown | TX |
| Host and Hostess Service for Seniors, Inc., | Atlanta | GA |
| Intermodal Infrastructure Partnership, | Long Beach | CA |
| Kelly Family Foundation, | Aurora | CO |
| Lafayette Homeless and Community Services, Inc., | Sacramento | CA |
| Map Home II, Inc., | Los Angeles | CA |
| Ms. Wheelchair Wisconsin, | Menomonie | WI |
| Musician’s Aid Society of New York, Inc., | New York | NY |
| New Building Stones, | Los Angeles | CA |
| New Horizon Christian Community Outreach Center, Inc., | Desoto | TX |
| New Life Ministries CDC, Inc., | Buffalo | NY |
| New Mount Zion Foundation, | Orangeburg | SC |
| Paradise Ponies, Inc., | Kurtistown | HI |
| Porterville Community Center, Inc., | Clarkton | NC |
| Prabhupada Institute of Culture, Inc., | Miami | FL |
| Professional Association of Teachers Foundation, | Virginia Beach | VA |
| R E A L I T Y, Inc., | Memphis | TN |
| Silent Voices, Inc., | Richmond Hill | NY |
| Spirit of Life for All People Ministries, Inc., | Brooksville | FL |
| Springs of Life Community Outreach, Inc., | Atlanta | GA |
| Stingers Development Corporation, | Pittsburgh | PA |
| Taylor’s Housing Services, Inc., | Prairie | MS |
| Temple Life Ministries, | Memphis | TN |
| Texas Mental Health Peer Advocates, | Georgetown | TX |
| TLC Respite Care, Inc., | Pocomoke City | MD |
| Tybee Island Land Trust, Inc., | Tybee Island | GA |
| Upright, Inc., | Albuquerque | NM |
| Wings of Freedom, Inc., | Little Rock | AR |
| Youth Challenged Rehabilitation Center, Inc., | Gibsonton | FL |
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.