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 |
|---|---|---|
| 2nd Chance Sports, Inc., | Columbus | MS |
| Africa Cancer Treatment, | Los Angeles | CA |
| Afuntummireku Heritage Society, | Asbury Park | NJ |
| Alternative Life Counseling, | Los Angeles | CA |
| American Argentine Art Association, Inc., | Port St. Lucie | FL |
| Another Chance Outreach Ministry International, | Amory | MS |
| Assu-Ranch Care Consultants, Inc., | Garland | TX |
| Atlanta Sound of Gospel, | St. Paul | MN |
| Balm of Gilead Ministries, | Wichita | KS |
| Bishop Ministries, Inc., | Pearland | TX |
| Bokeelia Charitable Tournaments, Inc., | Sarasota | FL |
| Bridgeway Ministries, Inc., | Ashland | VA |
| Brown County General Hospital Services, | Georgetown | OH |
| Caribbean Community Foundation, | Baltimore | MD |
| Castles of America Preservation Society, LTD, | Peterson | MN |
| CDI - Utah, | Caldwell | ID |
| Central Alabama Volunteer Examiner Coordinator, Inc., | Huntsville | AL |
| Changing Images, Inc., | South Orange | NJ |
| Chenaniah Music Ministries, | Southfield | MI |
| Christian Center Family Services, Inc., | Yulle | FL |
| Clear Creek Child Conservancy, Inc., | Copperas Cove | TX |
| Community Potential, Inc., | Binghamton | NY |
| Complete Baby Com, Inc., | West End | NC |
| Education & Employment Exchange Foundation, | North Port | FL |
| Equipping Ministries with Technology, | Pekin | IL |
| Exousia Ministries, | Houston | TX |
| Family Life to The Community, | Portsmouth | VA |
| Feed My Sheep Outreach, Inc., | Beverly Hills | CA |
| Freedom-Forum Group Foundation, | San Juan Capistrano | CA |
| Future First, | Minneapolis | MN |
| G.S. Community Development, Inc., | Fort Worth | TX |
| Golden Star Christian Community Outreach Center, | Philadelphia | PA |
| Gospel Faith Organization, | Mobile | AL |
| GRAA Education Foundation, | Redding | CT |
| Greater New Bethel Economic Development Inc., | Longview | TX |
| Habakkuks Revelation Center, | Pittsburg | CA |
| Hispanic-American Partnership, Inc., | Las Vegas | NV |
| Houma Hurricane Baseball Team, | Houma | LA |
| International Vietnamese Mutual Assistance Foundation, | Garden Grove | CA |
| Ishyirahamwe Ubumwe, | Stockton | CA |
| Jeffrey Reiken-Johnson Clergy Public Ministry, | San Francisco | CA |
| Jobs-Readines and Development Education Center, | Arcola | TX |
| Joffe Foundation, | Cincinnati | OH |
| Johnny R. Green Ministries, Inc., | Houston | TX |
| Los Angeles Student Athlete, | Los Angeles | CA |
| Lutheran Housing Services #20, | Toledo | OH |
| Lutheran Housing Services #21, | Toledo | OH |
| Lutheran Housing Services #22, | Toledo | OH |
| Ministries of Divine Faith, Inc., | Bainbridge | GA |
| Ministry of Salvation Outreach Ministries, | Irving | TX |
| Minnesota Multicultural Media Consortium, Inc., | Saint Paul | MN |
| Mission Possible Enterprises, | Gig Harbor | WA |
| National Wellness Foundation, Inc., | San Diego | CA |
| Neighborhood Sports Academy, | Fort Wayne | IN |
| Neshoba County Community Development Corporation, | Philadelphia | MS |
| New Beginning Community Development Center COGOP, | Fontana | CA |
| Our History Matters, Inc., | La Mesa | CA |
| Parent Involvement in Education Foundation, | Culver City | CA |
| United in Love Family Service Center, | Fayetteville | NC |
| United States Jails & Prisons Forum, Inc., | Bowie | MD |
| Reaching U Network, Inc., | Miami | FL |
| Redemptive Network Ministries, | Chattanooga | TN |
| Redmond Parks Foundation, | Redmond | OR |
| Rose Project, | Midland | TX |
| Seattle Youth Life Skills Center, | Seattle | WA |
| S E E A Inc., | Cleveland | OH |
| Self Empowerment & Literacy Foundation, | Los Angeles | CA |
| Shadow Skate Complex, | Columbia | MO |
| Shiloh Treatment Center California, Inc., | Lake Jackson | TX |
| Sibis Enterprises, Inc., | Schererville | IN |
| Skokos Foundation, | Sandy | UT |
| Somali Community of Michigan, | Ypsilanti | MI |
| Southlake Arts Foundation, Inc., | Southlake | TX |
| Speak Easy Language Development and Learning Center, Inc., | Pembroke Pines | FL |
| Spirit of the Sun, Inc., | Broomfield | CO |
| Teachers Institute, | Jamaica Plains | MS |
| Texas Team Handball Clubs, Inc., | Austin | TX |
| Third Eye Group, | Potomac | MD |
| Tigerpaid Foundation, | San Francisco | CA |
| Timothy’s Helping Hands, | Sauk Village | IL |
| Visual Voice, | La Canada Flintridge | CA |
| Wings to Wings, | Joppa | MD |
| World Missions Outreach Ministries, | Amarillo | TX |
| World Safety, Inc., | Hempstead | TX |
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.