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 |
|---|---|---|
| Absolute Positive Influences, | Fort Worth | TX |
| Academy Community Development Corporation, | Greensboro | NC |
| Adams Clubhouse, | Prescott Valley | AZ |
| Alternative Decisions Incorporation, | Wynocote | PA |
| Bridges Ministry, | Renton | WA |
| Carolina Assistance Programs, Inc., | Greer | SC |
| Christopher House, Inc., | Fancy Farm | KY |
| Coalition for Safe Community Needle Disposal, Inc., | Houston | TX |
| Colonial Chapel Foundation at the American Village, | Montevallo | AL |
| Dominion College, | Cape Girardeau | MO |
| Door of Hope Recovery House for Women, Inc., | Indianapolis | IN |
| Dorothy Below Lesher Scholarship Trust, | Lansing | MI |
| Eco Mentors Alliance, | Mahtomedi | MN |
| Eisner Research Associates, Inc., | Encino | CA |
| Florence Indian Education Parent Committee, | Florence | OR |
| Friends of Western Missouri Medical Foundation, | Warrensburg | MS |
| Global Community Development, Inc., | Birmingham | AL |
| Gratiot Residents East Area Together, | Detroit | MI |
| Greater Zion Community Outreach Center, Inc., | Baltimore | MD |
| Habitat for Education, | Danville | CA |
| Here Too Help, | Los Angeles | CA |
| Hosannas Horse Granger, | Duluth | GA |
| Housing Counselors of Texas, Inc., | Dallas | TX |
| Impact Housing Corporation, | Mequon | WI |
| Ivory & Billie Crittendon Foundation, | Tacoma | WA |
| James 2 Association, | Arlington | VA |
| Knowledge Management Associates, | Columbia | MO |
| Lambs Vision Christian Fellowship, | Garden Grove | CA |
| Lindsay Educational Foundation, | Lindsay | OK |
| Maandeeq Womans Organization, Inc., | Oxford | GA |
| Manna Ministry, Inc., | Centreville | MD |
| Metro Community Assistance, Inc., | Dallas | GA |
| Mississippi Housing Opportunity Coalition, Inc., | Collins | MS |
| Morning Glory Temple Shelter of Hope, | Chicago | IL |
| Museum of Black-African American History and Learning Center, | Lincoln | NE |
| Museum of Life or Death Incorporation, | Irvington | NJ |
| Myers Community Tutoring Service, Inc., | Cordova | TN |
| National Cave Museum, | Park City | KY |
| New Horizons Educational Center, Inc., | Philadelphia | PA |
| North Carolina Community Solutions Network, | Durham | NC |
| Paws From the Ghetto, Inc., | New York | NY |
| Phoenix Project, Inc., | Nashville | TN |
| Prostate Cancer Project, | North Miami | FL |
| Providence Childrens Home, | Victorville | CA |
| Quest Depot, Inc., | Goshen | AR |
| Rhodius Booster Club, | Plainfield | IN |
| Scent-cerely Yours, | Desert Hot Springs | CA |
| Seledorwon USA, Inc., | Dorchester | MA |
| Share Care Prayer Mission, | Gonzales | LA |
| Sherman Chamber Foundation, Inc., | Sherman | TX |
| Silver Threads & Golden Needles, Inc., | Lawrenceville | GA |
| Snell Development Group, | San Leandro | CA |
| Society for the Prevention of Domestic Violence, Inc., | New York | NY |
| Sonoma Mountain Institute, | Petaluma | CA |
| Sonshine Financial Ministries, Inc., | Odenton | MD |
| Spirit of a Child Foundation, | Hayward | WI |
| State Committee on the Life and History of Black Georgians, | Atlanta | GA |
| Turnage Transitional Home for Clean Living, | Los Angeles | CA |
| Tyler Court Interfaith Housing Corporation, | Lemon Grove | CA |
| Victoria House Corporation, | San Diego | CA |
| VIP Care Services, | Pomona | CA |
| Wheel Productions, | Phoenix | AZ |
| Your New Beginnings, Inc., | Aberdeen | 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.