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 |
|---|---|---|
| APAGA, Inc., | La Canada | CA |
| Backyard, | Yorkville | CA |
| Bible Stores Theatre of Fine and Performing Arts, | Alexandria | VA |
| Broadway Education Shapes Tomorrow, Inc., | New York | NY |
| Cancer Connections, Inc., | Miramar | FL |
| Center for Long Term Care Excellence, Inc., | Rochester | NY |
| Christian-Islamic Forum, Inc., | Herndon | VA |
| Christlike Flavor Ministries, Inc., | Jacksonville | FL |
| Community Oasis, Inc., | New York | NY |
| Contagious Compassion Foundation, | San Jose | CA |
| Contaminated Veterans of America, | Albuquerque | NM |
| Crosby Adult Assistance Living, | Red Oak | TX |
| Destination College Network, Inc., | Washington | DC |
| Dos Health Services, Inc., | Miami Beach | FL |
| Eleventh Commandment Foundation, Ltd., | Westport | CT |
| Energizing Junction City, Inc., | Junction City | OR |
| Enterlock, | Fairfield | OH |
| Foundation Dr.Jean Bartoli, Inc., | Hollywood | FL |
| Fox Valley Community Foundation, | Oak Park | IL |
| Friendly Faces, | Lithonia | GA |
| Glorious Productions Films & Specialities, Inc., | Indianapolis | IN |
| Harvest House Community Development Corporation, Inc., | Mebane | NC |
| Healing Café Ministries, Inc., | Los Angeles | CA |
| Helping Single Parents Achieve, | Richmond | VA |
| Home Basic One on One, Inc., | Houston | TX |
| In His Name for His Glory, | Covigton | GA |
| International LOVE Ministries, Inc., | Douglasville | GA |
| Jesse Sapolu Foundation, Inc., | Costa Mesa | CA |
| Kids Time Management, Inc., | Atlanta | GA |
| Kids W Hope, | Las Vegas | NV |
| Kidz Our Size, Inc., | Baltimore | MD |
| Kupua Storyworks, Inc., | Laie | HI |
| Lean on Me Transportation, | Orchard Hill | GA |
| Living in His Kingdom International, Inc., | Atlanta | GA |
| Malachi Corporation, | Highlands | NC |
| Minority American Counseling Resources, Inc., | Yuba City | CA |
| Nehantic Tribe & Nation, Inc., | Chester | CT |
| Neighbor to Neighbor Community Partnership for Nursing Home Care, | Laguna Beach | CA |
| New Beginning Community Development Corporation, | Covington | GA |
| New Covenant Development Corporation, | Memphis | TN |
| Pentecostal Square Community Development Corporation, | Chester | PA |
| Plantation Economic Development, Inc., | Sunrise | FL |
| Quatro Enterprises, Inc. Buena Vista, | Garfield Hts. | OH |
| RayHowell’s Kicking Bear Foundation, | Lacrescent | MN |
| Richmond Addiction News Corp, | Richmond | VA |
| Sacred Sounds of Heaven, Inc., | Nogales | AZ |
| Shekinah, Inc., | Byron | GA |
| Silverton Development, Inc., | Silverton | OH |
| They Will Not Depart a Religious Society, | Detroit | MI |
| United Communities of Nevada, | Las Vegas | NV |
| United States Minority Golf Foundation, | Elgin | SC |
| Unity Community Economic Development Corporation, | Detroit | MI |
| Victory Community Development Corporation, | Minden | LA |
| Vision on the Youth, Inc., | Rancho Cucamonga | CA |
| Voice of Jesus Ministries, | Houston | 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.