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 |
|---|---|---|
| Adonai Christian Ministries, Inc., | Norfolk | VA |
| Advance Humanity Aide AHA, | McClellanville | SC |
| Almarie King Education Fund, | Port Orchard | WA |
| Alpha and Omega Church Alpha and Omega Immanuel NFP-Inc., | Chicago | IL |
| Alvarado Project, | San Francisco | CA |
| American Cowboy Association, Inc., | Longwood | FL |
| American Indian Community History Center, | Kensington | CA |
| Americare Community Services, Inc., | Richmond | WA |
| Anchored in Excellence Community Development Corporation, | Baytown | TX |
| Annie Laura Avant Community, Inc., | Detroit | MI |
| Aqua Resources, Inc., | Beaumont | TX |
| Arkansas Hunters Feeding the Hungry, Inc., | Little Rock | AR |
| Arts Fund Inc., | Salem | MA |
| Ascended Masters Healing Center for the Mind Body and Soul, | Tucson | AZ |
| Associated Lenders, | Desoto | TX |
| Auko Community Development Corporaton, | Los Angeles | CA |
| B & S Kitter Kare, | Crane | MO |
| Baby Basics, Inc., | Milwaukee | WI |
| Backpacks for Kids, | Dallas | TX |
| Baldwin Bethany Community Development Corporation, | Los Angeles | CA |
| B E S T Academy, | Houston | TX |
| Bewear Prison Ministry, | Inc., Houston | TX |
| Breath of Life of Central Florida, | Lake Panasoffke | FL |
| BRH New Communities, Inc., | Baton Rouge | LA |
| Bridges of Hope Community Development Center, Inc., | Inglewood | CA |
| Brooks Chapel Project Outreach, Inc., | Moscow | TN |
| Building Blocks Center, Inc., | Fresno | TX |
| Caeli Foundation, | Orem | UT |
| Cairs, Inc., | Nokomis | FL |
| California Museum of Military History, Inc., | San Francisco | CA |
| CAPPA Children’s Foundation, | Sacramento | CA |
| Caring for Cats Charitable Trust, | Stoughton | MA |
| Caring for Families, | Los Angeles | CA |
| Center for Religious Architecture, | Chicago | IL |
| Charity Challenges, Inc., | Rochester | NY |
| Chisholm Community Services of Oklahoma, Inc., | Jefferson | TX |
| Choice Resolutions Group, Inc., | Houston | TX |
| Cian Society Foundation, | New York | NY |
| Circle of Life Foundation, Inc., | Odenton | MD |
| Citizens for Parental Rights, | Grand Rapids | MI |
| City Community Development Corporation, | Cleveland | OH |
| Claver House of Renewal NFP, | Chicago | IL |
| College Solutions, Inc., | Gilbert | AZ |
| Come and Dine Ministries, Inc., | Adelphi | MD |
| Committee to Preserve Luna Park Housing, | Brooklyn | NY |
| Community Awareness Committee, | Avalon | PA |
| Community Mobilization Organization, | Bronx | NY |
| Comnec, Incorporated, | Los Angeles | CA |
| Compassion Global Relief Mission, | Randallstown | MD |
| Concerned Rosebud Area Citizens, Inc., | White River | SD |
| Creston Community Development Corporation, Inc., | Houston | TX |
| Crew Ensemble, Inc., | Baltimore | MD |
| Culverton Affordable Housing Development Fund Company, Inc., | Troy | NY |
| Dawn of Hope, | Granville | OH |
| Daybreak Community Development Corp., | Plainfield | NJ |
| Deanza Clinic, | Calexico | CA |
| Divine Institute of Modeling & Etiquette, Inc., | Tempe | AZ |
| Dublin Area Senior Volunteer Program, | Dublin | CA |
| Eagles Missionary Supply, Inc., | Midlothian | VA |
| Eastside Affordable Housing Program, | Bellevue | WA |
| Eastside Community and Development Center, Inc., | Springfield | IL |
| Eden Foundation, Incorporated, | Winter Park | FL |
| Education Support, Inc., | Cheyenne | WY |
| E G T Community Development Corp., | Bayonne | NJ |
| Emmanuel Christian Fellowship Ministries, Inc., | Severn | MD |
| Emmanuel House, | Newark | NJ |
| E-nitiative Wealth, Inc., | Torrance | CA |
| E.R. Rewis Water & Spirit Outreach, Inc., | Chokoloskee | FL |
| Evangelical Crusade Outreach, | Phoenix | AZ |
| Ezekiel House, Inc., | Lansing | MI |
| Faith Temple Outreach Ministries, | Grenada | MS |
| Fannie Roberts Adult Day Care, | Thomasville | GA |
| Financial Fitness Center, Inc., FFC, | Atlanta | GA |
| Flips Community Development & Outreach of Texas, Inc., | Irving | TX |
| For Childrens Sake of Maryland, | Austin | TX |
| Foundation for Agape of North Alabama, | Huntsville | AL |
| Foundation for People With Disabilities, | Fulton | NY |
| Fourth Watch Ministries, | Seymour | TN |
| Francies Nonprofit Housing Community Development Corporation, | Rochester | MI |
| Friendly Community Services Outreach, Inc., | Victorville | CA |
| Friendly Group Home, Inc., | Lehigh Acres | FL |
| Friends & Neighbors Elderly Support & Housing Services of LA, Inc., | Lafayette | LA |
| Friends of Idasa, Inc., | Washington | DC |
| Full Gospel Globe Mission Church, | Powell | OH |
| Genesis House, Inc., | Indianapolis | IN |
| Ghana Golden Pod Organization, Inc., | Bronx | NY |
| Ghova Institute, Inc., | Hyattsville | MD |
| Gilbert Lindsay Manor Tenant Committe-Association, | Los Angeles | CA |
| Global Harvest Ministerial Association, Inc., | Clearwater | FL |
| Golden Gate Community Development Corporation, | Raeford | NC |
| Good Stewardship, Inc., | Summerville | SC |
| Grace and Mercy Foundation, | Inglewood | CA |
| Grazette Halfway House, Inc., | West Palm Beach | FL |
| Gregory House Foundation, | Jackson | MS |
| Gregory Training Center, | San Francisco | CA |
| Grupo Jalisco En San Antonio TX, | San Antonio | TX |
| Guardian Angel Foster Home, Inc., | Hinesville | GA |
| Guardians of Childrens and Parents Family Rights Organization, | Washington | DC |
| Guidance Behind the Walls, | Aurora | CO |
| Hawaii Mana, | Honolulu | HI |
| Help Us, Incorporated, | Martinsburg | WV |
| Helping Hands Community Resource Distribution Center, Inc., | Miami | FL |
| Helping Hands Family Services, | Chicago | IL |
| Heritage House, Inc., | Lithonia | GA |
| His Greatest Creation, | Fort Worth | TX |
| Historic Stop Six Empowerment Coalition, | Fort Worth | TX |
| Hollies Hope, Inc., | Metairie | LA |
| Home Buyers Network, Inc., | McDonough | GA |
| HOPE, | Philippi | WV |
| Hopkins County Healthcare Service, | Sulphur Springs | TX |
| Humanity Resources, Inc., | Ft. Lauderdale | FL |
| Illinois Chaplaincy, Inc., | Chicago | IL |
| In the Gap Ministries Community Development Corporation, | Charlotte | NC |
| Infamous Warriors Drill Team of Des Moines, | Des Moines | IA |
| Inner Circle Counsel Enterprise, Inc., | Miami | FL |
| Institute for World Transformation, | Antioch | CA |
| Inter-Action, Inc., | Stone Mountain | GA |
| International Association of Rosenbergs System of Integrative Body Psychotherapy, | Santa Monica | CA |
| International Bodytalk Foundation, Inc., | Sarasota | FL |
| Ivana Housing Development Corporation, | Citrus Heights | CA |
| James A. Rhodes Leadership Foundation, | Columbus | OH |
| Jesus Children Ministry, | Sacramento | CA |
| Joshua Ministries, Inc., | Nashville | TN |
| Jubilee House, | Riverside | CA |
| Khmer County Services of Florida, | Cerritos | CA |
| L & K Teen Summit, | Jacksonville | FL |
| Laura B. Collins Child Development Center, Inc., | Chicago | IL |
| Life Center, Inc., | Newport News | VA |
| Lifefaqs Org., | Oakdale | CT |
| Lord’s Kitchenette & Ministries of Helps, Inc., | Tulsa | OK |
| Los Angeles Oral Health Foundation, | Los Angeles | CA |
| Lott of Love Foundation, Inc., | Baton Rouge | LA |
| Love at Work Group, Inc., | Washington | DC |
| Loving Care Foundation, | Salem | VA |
| Marcelo Balboa Ironman Foundation, | Superior | CO |
| Mary Alice Foundation, Inc., | Milwaukee | WI |
| Mary Esther Enterprises, Inc., | Shelby | NC |
| McPherson Gardens, Inc., | Euclid | OH |
| Medicine Lodge, Inc., | Great Falls | MT |
| Metrovoice Youth Entrepreneurs Program, Inc., | Washington | DC |
| Michigan Elite Hoops, | Detroit | MI |
| Michigan Institute for Prevention and Intervention, | Gross Pointe | MI |
| Middle Tennessee Labrador Retriever Rescue, | Nashville | TN |
| Milestone Social Services, Inc., | Winter Park | FL |
| Mobiles Pride Youth Organization, | Mobile | AL |
| Molly Crouch Anderson Scholarship Foundation, | Itasca | TX |
| Moorish Development Corporation, | Wichita | KS |
| More Than a Memory Productions, | Channelview | TX |
| Morning Star Community Development Corporation, | Williamston | NC |
| Mountain View Home for the Elderly Corp., | Cidra | PR |
| Mt.Sinai Senior Services, Inc., | South Setuaket | NY |
| Multicultural Citizens Advisory Commissioners, Inc., | Atlantic City | NJ |
| My Contribution, | Hercules | CA |
| My Fathers House, | Shaker Heights | OH |
| National Artist Development Academy, Inc., | Brooklyn | NY |
| National Center for Open Source and Education Corporation, | Thetford Center | VT |
| National Interscholastic Motorsports Association, Inc., NIMA, | Warren | AR |
| Natural Home, Inc., | Washington | DC |
| NBPT, Inc., | Selma | AL |
| Neighborhood Center for Greater Omaha, | Omaha | NE |
| New Creations Revelations Ministries, | Riverside | CA |
| New World Shalom Initiative, | Clarksdale | MS |
| Next Step up Ministries, | Greensboro | NC |
| North Miami Performing Arts, Inc., | Opalocka | FL |
| Northwest Collaborative, | Spokane | WA |
| Northwest Intake Center, Inc., | Cypress | TX |
| Oakville Community Center, Inc., | Danville | AL |
| Omni Women Center, | Washington | DC |
| Opendoor Services, Inc.-Employment Services, | Modesto | CA |
| Oregon Association of Family Career and Community Leaders of America, | Salem | OR |
| Oregon Association of Health Occupations Students of America, | Salem | OR |
| Organization for the Development of Agriculture in Haiti OADH, | Brooklyn | NY |
| Othell Adkins Ministries, | Gulfport | MS |
| Our Loving Arms, Inc., | Buffalo | NY |
| Paradigm Athletic Association, | Silver Springs | MD |
| PASC Academy Charter School, | Stockton | CA |
| Peace Education Foundation of Florida, Inc., | Hollywood | FL |
| Peek Adventures, | Lauderdale | MN |
| Photoaid, Inc., | New York | NY |
| Prairie Ridge Elementary School Parent Teacher Organization, | Longmont | CO |
| Princeton Future Farmer Agriculture Corporation, | Princeton | CA |
| Proceed Community Development Corporation, Inc., | Elizabeth | NJ |
| Project Clean Across America, | Avon | CO |
| Project Hope, Inc., | Northport | AL |
| Pueblo Zoological Society Foundation, | Pueblo | CO |
| Raising the Bar, | Blue Springs | MO |
| RD Foundation, | Rockford | IL |
| Rebuilding Everyone’s Attitude Causes Hope (REACH), | Spring | TX |
| Reform & Independent Services, Inc., | Detroit | MI |
| Rescue Ministries International, Inc., | Lakeland | FL |
| River Ridge Learning Center, | River Ridge | LA |
| Riverside County Underwater Search and Recovery Team, Inc., | Perris | CA |
| ROCS, | Scottsdale | AZ |
| Robert L. Campbell Ministries, Inc., | Sugar Land | TX |
| Roharco, Inc., | Cincinnati | OH |
| Rural West Texas Community Partnerships, | Denver City | TX |
| Safespaces Org., | Brentwood | CA |
| Sant Kiltirel Mapou, Inc., | Miami | FL |
| Second Baptist Community Development NFP, | Evanston | IL |
| Seneca High School Foundation, | Seneca | IL |
| Senior Services, Inc., | Wheatfield | NY |
| Shelton and Lucille Buchanan Family Foundation, | San Diego | CA |
| Sierra Development Corporation, | Somerset | NJ |
| Southwest Community Center of Rockford, | Rockford | IL |
| Special Education Advocacy Services for Children and Youth, | Washington | DC |
| Spirit Builders, Inc., | Cordova | TN |
| Spiritual Essence by Pamela Dorsey, | Dallas | TX |
| St. Paul/Gillespie-Selden Rural Life Community Center, Inc., | Cordele | GA |
| Stepping Stones Academy, Inc., | Crosby | TX |
| Strategies to Equip People for Success, Inc., | Lauderdale Lakes | FL |
| Sun Civic League, | Sun | LA |
| Tabernacle of Faith Outreach Ministries, | Detroit | MI |
| Temple Education Ministries, Inc., | Inmann | SC |
| Texas Institute for Housing Opportunities, Inc., | Austin | TX |
| Time of the End Ministries, | San Diego | CA |
| T. J. Striders Youth Track and Field Club, | San Bernardino | CA |
| TNT Connections Charities, Inc., | Jacksonville | FL |
| Total Life Center, | Virginia Beach | VA |
| Transformations Community Development Corporation, Inc., | Bowie | MD |
| Transformers International, Inc., | Miami | FL |
| Tutor in Town, Incorporated, | Miami | FL |
| Valley Initiative for Affordable Housing, | Merced | CA |
| Victory Foundation, | Corona | CA |
| Vision Inspires Synergy in Organizations Nationwide, Inc., | Elizabeth | NJ |
| Visionary Institute for Total Ageless Living, Inc., | Potomac | MD |
| Ujima Consortium, Inc., | Southfield | MI |
| Wee Bee Care, Inc., | Stockbridge | CA |
| West Georgia Community Development Corporation, | Newnan | GA |
| WGH Heritage, Inc., | Grand Prairie | TX |
| Wilmingtonians, Inc., | Middletown | DE |
| Wings Foundation, Inc., | Oak Hill | WV |
| Women of Color Public Policy and Education Institute, Inc., | Brooklyn | NY |
| Won Last Chance, Inc., | Chandler | AZ |
| Work Works, Inc., | Poughkeepsie | NY |
| Worstell Foundation, | Mexico | MO |
| Youth Solutions, Inc., | Brandon | MS |
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.