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 |
|---|---|---|
| ABC Music, | Jonesborough | TN |
| Access Health Services, | Redford | MI |
| After That, Inc., | Lehigh Acres | FL |
| Ann Jean Community Service, Inc., | Culver City | CA |
| Atlantic Coast Junior Golf Association, | Myrtle Beach | SC |
| Barbara’s Touch of Love Daycare and Learning Center, | Greenwood | MS |
| Changing Minds, Inc., | New Orleans | LA |
| Community Care Instructional Academy, | Catalpa | CA |
| Fair Haven Rehab Corporation, | New Haven | CT |
| Friends of Ujima, Inc., | Mount Vernon | NY |
| Godschil Resurrecting Senior Citizen Ministries, | Jamaica | NY |
| Healing Heart Ministries, Inc., | Benson | NC |
| Home, | Austin | TX |
| Horse Mountain R & R, Inc., | Rayville | MO |
| Institute for Human Development, | Canton | MI |
| Just Because Foundation, | Smithtown | NY |
| Koblah Foundation, Inc., | Brookeville | MD |
| Lighthouse Community Development Corporation, | Little Rock | AR |
| Moriah Ministry, | Appleton | WI |
| Mount Moriah Missionary Baptist Church WRS, | Aberdeen | MS |
| National Association of Preventive Kidney Care and Counseling, Inc., | Annapolis | MD |
| Prevailing Winds Group Home Corporation, | Oakley | CA |
| Primary Care Solutions Community Based Programs, | Charlotte | NC |
| Princess Theater Foundation, | Harriman | TN |
| Professional Providers Training Institute, | Perris | CA |
| Redeemer Barnabas Community Center, Inc., | Downey | CA |
| Redemption Ministries, | Arvin | CA |
| Shabach Ministries Help-Outreach, | Long Beach | CA |
| Smith Airfield Forever, Inc., | Fort Wayne | IN |
| Solano Stingrays Baseball Club, | Vacaville | CA |
| Sudan Family Education and Enrichment Center, | Woodbury | MN |
| Tarrant Net, | Fort Worth | TX |
| Teen Nubi, Inc., | Fairburn | GA |
| True Love Youth and Community Empowerment Inc., | Lithonia | GA |
| Worship and Praise Child Development Center, | Richmond | VA |
| YASU, | Reading | PA |
| Yoshida Young’s Youth Foundation, | Gardena | 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.