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 |
|---|---|---|
| 4 God Only, | Forth Worth | TX |
| Adaptive Solutions Technologies, Inc., | Port Allen | LA |
| AESOP, Inc., | Cedar Hill | TX |
| All About Alzheimers, Inc., | Rochester Hills | MI |
| American Eye Disease Association, | Brooklyn | NY |
| Arden Health Resource Service, | Springdale | AR |
| Arizona Center for Public Policy, | Scottsdale | AZ |
| Baal Perazim Ministries, Inc., | Brentwood | NY |
| Barton Springs Heritage Association, Inc., | Austin | TX |
| Bolivian Conservation Fund, | Chestertown | MD |
| Capital City Recovery, | Dacula | GA |
| Care Outreach Ministries, Inc., | Carmel | IN |
| Challenged Drop-In Center, Inc., | Van Wert | OH |
| Cherubim, | Tujunga | CA |
| Community Care Foundation, Inc., | Mission Hills | CA |
| Creative Technology Enrichment Center, Inc., | Hamlet | NC |
| Crosbys NPO, | Lynnwood | WA |
| Cultural Education Program, Inc., | Waterville | ME |
| Delaware Self Help Corporation, | Newark | DE |
| Diabetes Research Education and Support Group, | Fort Smith | AR |
| Dolo Siakor Memorial Basketball & Soccer Association, Inc., | Parkville | MD |
| Dorcus Foundation, | Orlando | FL |
| Dr. Harb S. & Santosh K. Hayre Foundation, | Houston | TX |
| Family Patterns, Inc., | Moreland | GA |
| First Stop Community Development Corporation, | Washington | DC |
| Friends of the Poor, Inc., | Stuart | FL |
| Friends of Tagalog on Site, Inc., | Long Beach | NJ |
| Georgia Cardiac and Vascular Research, Inc., | Gainesville | GA |
| Gregorys Journey, | Williamsport | PA |
| Healing Hearts Foundation, Inc., | Miami Lakes | FL |
| Heaven on Earth Foundation, | Alvarado | TX |
| Heritage Affordable Housing, | Seattle | WA |
| Houston Carnival Arts Committee, | Houston | TX |
| Independent Constructs Counseling Center of St. Louis, Inc., | St. Louis | MO |
| Jacksonville Scottish Rite Association, Inc., | Jacksonville | FL |
| Jenkins Youth Foundation, | Moreno Valley | CA |
| Jerusalem Store House, | Wylie | TX |
| Jesus and Me Youth Outreach Ministries, | Gastonia | NC |
| Jomada Ministry Foundation, Inc., | Tinian | MP |
| Junior Volleyball, Inc., | Fort Morgan | CO |
| Kids Nutrition Program, Inc., | Lula | GA |
| Kidshealth 2020, Inc., | Cleveland | OH |
| Kitsap Dental Mission Support Organization, | Silverdale | WA |
| Kittredge Club, Inc., | New York | NY |
| Kiwanis Club of Mill Hall Pennsylvania Foundation, | Mill Hall | PA |
| KKIS Keep Kids in School, Inc., | Sugar Land | TX |
| Kwon Foundation, | Glendale | CA |
| Latria, Inc., | Indianapolis | IN |
| Light the Way Home, Inc., | Houston | TX |
| Main Street Crossing, | Tomball | TX |
| Making Waves, | Nashville | TN |
| Massachusetts Institute for Justice, Inc., | Newburyport | MA |
| Mid-South Youth Center, | Carbondale | IL |
| Millenium Estate Living, | Missouri City | TX |
| Monadnock Children’s Relief Foundation, | Jaffrey | NH |
| Moore Faith Center, | Houston | MS |
| Nu, Inc., | New Orleans | LA |
| Nuevas Faces of Hope, Inc., | Paradise Valley | AZ |
| Ocotillo Village Housing Corporation, | Benson | AZ |
| Open Ears Music Collaboration, Inc., | New York | NY |
| Pass It Along, Inc., | Oklahoma City | OK |
| Peoples Court of Final Appeal, Inc., | Chicago | IL |
| Plymouth Area Chamber of Commerce Foundation, Inc., | Plymouth | MA |
| Positive Motivational Institute, | Inglewood | CA |
| Prison Reform, Inc., | Chicago | IL |
| Project SOS, | Las Vegas | NV |
| Psychsource, Inc., | Roswell | GA |
| Real Enterprises of Washington, | Glenoma | WA |
| Richard Wells Walker Scholarship Foundation, Inc., | Oriental | NC |
| Rohnert Park Boards and Blades Corporation, | Rohnert Park | CA |
| Seventh Woman Foundation, Inc., | Silver Springs | MD |
| Shiloh Resource Community and Development Center, | Baltimore | MD |
| SMAJ Homebound Hair Care Services, Inc., | Gretna | LA |
| Society of Support Foundation, | Canyon Country | CA |
| Sonrise-First Love Second Chance International, | Tomball | TX |
| Southern California Lions-Quest Support Foundation, | Fullerton | CA |
| Stilwell Housing Assistance Corporation, | Muskogee | OK |
| Support & Training for Adoptive & Foster Families, | Jackson | MI |
| Susan Shadeko-Oshinuga Foundation, | Carson | CA |
| Texas Civil War Museum, Inc., | White Settlement | TX |
| Texas Springs Alliance, | Austin | TX |
| Trinity’s Foundation for Children With Special Needs, Inc., | Washington | DC |
| Tru Life Community Resource Center, Inc., | Tarpon Springs | FL |
| Trust for Philadelphia Treasures, | Philadelphia | PA |
| Turn Off the TV, Inc., | Athens | GA |
| Union for the Conservation of Raptors, | Hancock | ME |
| United Human Rights Congress, | Los Angeles | CA |
| Uprise, Inc., | Detroit | MI |
| Urban Conservation League, | San Diego | CA |
| Verle and Eleanor Hammond Foundation, | Ashburn | VA |
| Visual Voices, Inc., | Pittsburgh | PA |
| Westerville South High School PTO, | Westerville | OH |
| Wiredmd, Inc., | New Haven | CT |
| World of Endangered Species, | Placerville | CA |
| XCEL Development, | Spartanburg | SC |
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.