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 |
|---|---|---|
| 2 Extremes, | Los Angeles | CA |
| Adonai Research and Awareness Foundation for Multiple Sclerosis, | Olney | MD |
| African Design Concepts, Inc, | Bronx | NY |
| All About Dialysis, Inc., | Lawrenceville | GA |
| Allen Chapel AME Church Center for Human Development, | Riverside | CA |
| Alpha Omega Communities Outreach Services, Inc., | Fayetteville | NC |
| Arlington Shakespeare Society, | Arlington | TX |
| Atkins Residential Care Home, | Los Angeles | CA |
| Auxiliary of the Houston School for Deaf Children, | Houston | TX |
| AWIP, Inc., | Conyers | GA |
| Berkeley Animal Welfare Fund, | Berkeley | CA |
| Buffalo Eastsiders Standing Together Community Association and Crime Watch, Inc., | Buffalo | NY |
| Butts Enterprises, Inc., | Lauderdale Lakes | FL |
| Care-Ed, Inc., | Sarasota | FL |
| CCBM Organization for Orphans in Liberia, Inc., | Charlotte | NC |
| Center on Alcohol Drugs and Disability, | San Mateo | CA |
| C'est Ma Vie Homes, Inc., | Staten Island | NY |
| Chief Cornerstone Worldvision, | Columbia | SC |
| Christ Exalted Order, Inc., | Miami Gardens | FL |
| Christian Cultural Center Community Development Corporation, | Brooklyn | NY |
| City Place Neighborhood Development Corporation, | Bowie | MD |
| Club Acatlan de Juarez, | Compton | CA |
| Community Development Corporation of Columbia, | Columbia | SC |
| Community Threads, | Woodinville | WA |
| Contours Community Development Corporation, | Frisco | TX |
| COPLA a NJ Nonprofit Corporation, | Springlake Heights | NJ |
| Covenant of Shalom, Inc., | Topeka | KS |
| Coweta Teen Mothers and Babe Service Center, Inc., | Stone Mountain | GA |
| Daj' Unlimited, Inc., | Fort Lauderdale | FL |
| Destiny Fullfilllment, Inc., | Woodbridge | VA |
| Did You Know fka Exposure, | Rochester | NY |
| Dile Foundation, Inc., | Baltimore | MD |
| Doc Stewart's Baseball, Inc., | Roseburg | OR |
| DRG Option Development Corporation, | Fort Worth | TX |
| Eden's Gate Foundation, | New York | NY |
| Elder Village Ecological Residence, | Eugene | OR |
| Equal Chance Community Development Corporation, | Griffin | GA |
| Essential Transitional Services, Inc., | Stone Mountain | GA |
| Extended Hands Community Development Corporation, | Fort Lauderdale | FL |
| Faith Without Borders, | Austin | TX |
| Family Focus, | Port Huron | MI |
| FeVA Productions, Inc., | New York | NY |
| Fifth Amendment Foundation, | Malibu | CA |
| Fire Child Ministries, Inc., | Catonsville | MD |
| Forerunners Ministries, | Inglewood | CA |
| Foundation for People With Disabilities, | Fulton | NY |
| Fresh Drink of Water, | Los Angeles | CA |
| Gay Fathers Coalition – Baltimore, Inc., | Baltimore | MD |
| Gifted Elegant Magnificent & Motivated Sisters, Incorporated, | Atlanta | GA |
| Global Credit Management, Inc., | Boca Raton | FL |
| Golden West Affordable Housing, Inc., | Big Spring | TX |
| Gracie Jiu-Jitsu Museum, | Torrance | CA |
| Green's Outreach Services, | Willow Springs | NC |
| Habitat Research, Inc., | Perham | MN |
| Harvest Ranch, Inc., | Cosby | TN |
| Health Care Alliance Medical Center, Inc., | Huntington Beach | CA |
| His Rescue Missions, | Studio City | CA |
| Home of Positive Enlightenment, | Irvington | NJ |
| Home School Financial Services Association, | Brentwood | TN |
| Homes for You Community Development Corporation, | Detroit | MI |
| Horse Hugs, | Chapel Hill | NC |
| House of El Shaddai, Incorporated, | Evansville | IN |
| House of Restoration, | Lakewood | WA |
| HPV Foundation, Inc., | Bremerton | WA |
| Huntington Community Services, Inc., | Philadelphia | PA |
| I Still Believe Health and Wellness for Young Adults, | Los Angeles | CA |
| Independent Medical Institute, | Sacramento | CA |
| Its Harvest Time Ministries International, Inc., | Orlando | FL |
| Jacobs Ladder, | Summerville | SC |
| Jasons North Star Ranch, | Houston | TX |
| Joshua Team Benevolence Foundation, | Groves | TX |
| Kerwin Phillips Foundation, | Red Hill | PA |
| Kingdom Kids Academy, Inc., | Charlotte | NC |
| LBC Foundation USA, Inc., | South San Francisco | CA |
| Life-Springs Crusades and Ministries, | Export | PA |
| Lighthouse Early Learning Center, Inc., | Columbia | IL |
| LOCMA Ministries, Inc., | Charlotte | NC |
| Love the Children, Inc., | Titusville | FL |
| Loving Care Children's Center and Food Nutritional Program, | Houston | TX |
| Lutheran Social Service of Syracuse, Inc., | Syracuse | NY |
| MacSwain Senior Association, | Aransas Pass | TX |
| Majestic Visions Alliance, | Fairburn | GA |
| Majesty Family Services, Inc., | Glendale | AZ |
| Mandeville Canyon Preservation and Conservation Association, | Los Angeles | CA |
| Mid-Way Ministries, | Canaseraga | NY |
| Millenium Foundation, Inc., | Philadelphia | PA |
| Minority Home Ownership Council, | Las Vegas | NV |
| Mississippi Complex for Outreach and Rehabilitation Excellence, | Clinton | MS |
| Missouri Restaurant Association Education Foundation, | Saint Louis | MO |
| MMC for Children & Families, | West Sacramento | CA |
| National Addiction Therapy Research Association, Inc., | Salisbury | MD |
| National Coalition of Blacks for Reparations in America Legal Defen, | Little Rock | AR |
| Nations of the Drum, | Diamond Bar | CA |
| Native Visions, | Prescott | AZ |
| New Beginnings Faith Center, | Philadelphia | PA |
| New Life Outreach Ministry of Pinellas, Inc., | St. Petersburg | FL |
| New Millenniums Church, | Oakland | CA |
| Noact, Inc., | Lago Vista | TX |
| Old Homes Restored Community Development Corporation, | Houston | TX |
| Operation Reach Community Development Corporation, | Houston | TX |
| Organ Buddies, Inc., | North Wales | PA |
| Our Future Vision, Inc., | Decatur | GA |
| Parents Alliance Against Discrimination, Inc., | Ft. Lauderdale | FL |
| Parents of Teen Parents, | Copley | OH |
| Peer to Peer International, Inc., | Prattville | AL |
| Pelican House, Incorporated, | Houston | TX |
| Perfect Healing, Inc., | North Miami Beach | FL |
| Place to Go, | Newark | DE |
| Philo-Brotherly Love, | Toledo | OH |
| P. H. P. Ministries Incorporation, | Nashville | TN |
| Pony Express Your Self Youth Development Program, | Cape Girardeau | MO |
| Positive Direction Services, Inc., | Alta Loma | CA |
| Prayer International, | Benicia | CA |
| Project Hope, Inc., | Syracuse | NY |
| Project Self, Inc., | Lafayette | LA |
| Rebuilding Our Communities, Inc., | Dorchester | SC |
| Redeemer Economic & Development Ministries, Inc., | Temple Hills | MD |
| Responsible Fathering for Effective Change, Inc., | Smyrna | GA |
| Restoration Village Community Development Corporation, | Pikesville | MD |
| Reuse Center of the Treasure Coast, Inc., | Riviera Beach | FL |
| RSBC Development and Outreach Corporation, | Garysburg | NC |
| Rural Health International, | Vienna | VA |
| Rushford Institute for Nanotechnology, | Rushford | MN |
| Russell CEOs, | Philadelphia | PA |
| S and L Transition House, | Orlando | FL |
| Sai Hira Ram Trust, Inc., | Roseland | NJ |
| Sacramento Black Chamber of Commerce Foundation, Inc., | Sacramento | CA |
| Sault Housing Services, Inc., | Sault Ste Marie | MI |
| Scott's Seafood Cancer Research Fund, | Sacramento | CA |
| Schekinah Mission Center, | Los Angeles | CA |
| Sisters Network, | Chicago | IL |
| Southwest Health Center, Inc., | Bellaire | TX |
| Spin Single Parents Integrative Network, | Sebastopol | CA |
| Stephen's Active Adult Day Care, | Loris | SC |
| Strategies 2 Success, | Los Angeles | CA |
| Success Builders, Inc., | Jacksonville | FL |
| Tate Outreach Organization, | Chicago | IL |
| Tax Clinic, Inc., | Wayne | PA |
| Teach Another Generation, Incorporated, | Oakland | CA |
| Teens for Tomorrow, | Austin | TX |
| Teen Mothers and Infant Center, | Itta Bena | MS |
| Tomtenhaus Animal Sanctuary, | Abrams | WI |
| Turning Point Life Center, | Matteson | IL |
| Tuscaloosa Housing Opportunities Corporation, | Tuscaloosa | AL |
| UMOJA Studio, | Little Rock | AR |
| Urban Educational Resource Center, | Mobile | AL |
| Visions and Dreams Counseling Services, Inc., | Houston | TX |
| Visions of Hope, | Louisville | KY |
| Volunteer Health Services Foundation, | Columbus | OH |
| Walker Holistic Care, Inc., | Houston | TX |
| W.C. Jones Foundation, | Corona | NY |
| Westminster Foundation, Inc., | Orlando | FL |
| Willie R. Davis Scholarship Fund, Inc., | Washington | DC |
| Women Abuse Resource, Inc., | Philadelphia | PA |
| Women in Sports and Entertainment, | Detroit | MI |
| Woodstock Foundation, Inc., | Canton | GA |
| Word of Life Programs, | Huntsville | AL |
| Workforce Investment Board of Will County, | Joliet | IL |
| World of Voices, Inc., | Stockton | CA |
| Young Street Ministries Corporation, | Augusta | GA |
| Young Triumph, Inc., | Torrance | 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.