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 |
|---|---|---|
| Aboutsmilesworld, Ltd., | East Setauket | NY |
| Applied Inventions, | Miami | FL |
| Art of Music Project, Inc., | Sturgeon Bay | WI |
| Baltimore Family Resources, Inc., | Timonium | MD |
| Bethel Foundation & Subsidiaries, Inc., | Vidalia | LA |
| Betty Harris Homes, Inc., | Philadelphia | PA |
| Camp Fund-to-Brush, Inc., | Pembroke Pines | FL |
| Center of Tomorrows Future, Inc., | Heuvelton | NY |
| Charitable Association for Relief and Education International, | Matthews | NC |
| Cherokee County YMCA, | Jacksonville | FL |
| Chinatown Learning Center, | Philadelphia | PA |
| Connecticut Maritime Foundation, Inc., | Stonington | CT |
| Empowerment Through Exposure, | Annandale | VA |
| Esperanza Para la Familia, Inc., | Stafford | TX |
| Family Enrichment Resource Center, Inc., | Eureka | MO |
| FHC Gosnold Grove Corporation, | Falmouth | MA |
| Freedom House One, | Peoria | IL |
| Freeman Housing Human Services, Inc., | Brooklyn | NY |
| Fremont Economic Adjustment Corporation, | St. Anthony | ID |
| Friends of Paraguay Foundation, Inc., | Stratford | CT |
| Full Circle Empowerment Center, | Chattanooga | TN |
| Gifts Help to Heal, | Birmingham | AL |
| Great Urban Commission, Inc., | Corona | NY |
| Home Sweets Home, Inc., | Los Angeles | CA |
| Hunterbrook Ridge at Fieldhome, Inc., | Yorktown Heights | NY |
| Johnnies Care, Inc., | Warren | AR |
| Lamb Down Ministries, | Greenwell Springs | LA |
| Lasallian Association of Miguel Schools, | Washington | DC |
| Light for the Nations, Inc., | Gardnerville | NV |
| Mack East Community Center, | Detroit | MI |
| Manjula Arts and Theatre, Inc., | San Jose | CA |
| Metro Family Services & Resources, Inc., | Buford | GA |
| Moore House, Inc., | Baltimore | MD |
| New Hopewell Community Outreach, Inc., | Bernice | LA |
| One Family at a Time / Love Academy, Incorporated, | Milwaukee | WI |
| Ont Art, | Pomona | CA |
| Order Sons of Italy in America Housing Corp., | Bellmore | NY |
| Pathways to Family Communication, Inc., | Fayetteville | NC |
| Pine Foundation, Inc., | Lone Tree | CO |
| Poteet Community Commodity, | Poteet | TX |
| Project Star, Inc., | Apopka | FL |
| Praise & Worship Outreach for the Poor, | Sawyerville | AL |
| Pyramid Health Network, | Montclair | NJ |
| Quality Tech Employment Services, Inc., | Brooklyn | NY |
| Riverflow, Inc., | Gary | IN |
| Seek Ye First the Kingdom of God Ministries, | American Canyon | CA |
| Society of Non Profit Public Relations, | Taylorsville | NC |
| Spirit of Religious Charity, Inc., | Gastonia | NC |
| Stallions of Honor, Inc., | Riverside | CA |
| Synergy Project, | Richmond | VA |
| Three Suns, | Cutbank | MT |
| True Fellowship Community Development, Inc., | Detroit | MI |
| Turentine Twins Quarter Horse Ranch, Inc., | Indianapolis | IN |
| United Enterprises Development Corporation, | Kansas City | MO |
| Universal Housing Development Corporation, | St. Louis | MO |
| Unlimited Goals Foundation, | Tenino | WA |
| Veritas Dei, | Silver Spring | MD |
| Walter Adams Community Development Corporation, | Bronx | NY |
| Youth and Family Impact, Inc., | Columbus | OH |
| Youth for a Violence Free Community, | Carson | 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.