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 |
|---|---|---|
| A Plus Care Development, Inc., | San Bernardino | CA |
| ABC Ministry & Counseling Center, Inc., | Brooklyn | NY |
| Advantage Rutherford Foundation, | Rutherfordton | NC |
| AFRI — Assistance for Refugees, Inc., | Brooklyn | NY |
| Angels of Mercy Aviation Corp., Inc., | Warrensburg | MO |
| Babblingbrook Family Learning Center, Inc., | East Boston | MA |
| Bayside Lions Service, Inc., | Bacliff | TX |
| Big Picture Social Marketing, | Overbrook | KS |
| Big P.L.A.Y. (Planning, Life, Athletic, Youth) League, | Alta Loma | CA |
| Brothers of One Kind Child Development and Learning Center, | Moreno Valley | CA |
| CAFMA, Inc., | St. Albans | NY |
| Caring and Sharing for the Homeless, Inc., | Ellicott City | MD |
| Case Management Resources, Inc., | Ridgway | PA |
| Center for Adaptive Policy in Ecosystems, | Mukilteo | WA |
| Concerts by the Sea, | Swampscott | MA |
| Crosswoods Entertainment Incorporated, | Santa Monica | CA |
| Daybreakers Foundation, | Branson | MO |
| Dimension Family Development, | Stafford | VA |
| Discover America Foundation, | Richmond | CA |
| Dormay Learning Institute, Incorporated, | Miami | FL |
| Dunleith Railroad Historical Society, | East Dubuque | IL |
| Eastside Extreme, | Bothell | WA |
| Family Institute, Inc., | Lexington | KY |
| Foundation for Learning Development, | Manhattan Beach | CA |
| Free Energy, | South Lake Tahoe | CA |
| Friends of City University, Inc., | Washington | DC |
| Global Foundation for Education Development, Inc., | Arlington | VA |
| Good Samaritan Corporation, | Burlington | NJ |
| Great Commission International Ministries, | Cullman | AL |
| Greenlife Enrichment, Inc., | Pasadena | CA |
| Hearts Senior Citizens, | Denver | CO |
| Historic Herbert House Events Facility, | Vallejo | CA |
| Hollywood Community Corporation, Inc., | Fayette | MS |
| Homeplanner Institute, | Houston | TX |
| Hope for the Hurting Ministries, Inc., | Mesa | AZ |
| Indiana Public Health Institute, Inc., | Indianapolis | IN |
| Individuals With Disabilities Enabling Advocacy Link-IDEAL, | Bedminister | NJ |
| International Brotherhood in Recovery, | Sunrise | FL |
| International Center for Ethics and Workforce Readiness, | Panama City Beach | FL |
| James Thompson Community Development, Inc., | Pensacola | FL |
| Just Alternatives, | Brooklin | MA |
| Juventud Encantador, | Hillsborough | CA |
| Kendrick Foundation, Inc., | Mooresville | IN |
| Kims Extended Learning Center, Inc., | Memphis | TN |
| Kosas, | New Orleans | LA |
| KWJWD Ministries, | Moreno Valley | CA |
| Life Care Ministries, Inc., | Fort Pierce | FL |
| Lupus Clinical Trials Consortium, | Princeton | NJ |
| Malcolm X— Ella L. Little Collins Family Foundation, Inc., | Boston | MA |
| Markee Pet Refuge, | Salem | OR |
| MB Comprehensive Social Services, | Compton | CA |
| Me Too Youth Foundation, | Oakland | CA |
| Michael Jefferson Outreach Ministries, | Starkville | MS |
| Militis Christi, Inc., | Austin | TX |
| Ministries of the Well, | Albuquerque | NM |
| Mount Olive Community Development Corporation, | Riverside | CA |
| Multgenerational Outreach Center, Inc., | Missouri City | TX |
| MVP Outreach, Inc., | Greenville | SC |
| National Council on Paint Disposition, Inc., | East Brunswick | NJ |
| National Organization of Pacific Islanders in America, | Waldorf | MD |
| No-Charge Cards, | Nassau | NY |
| North American Foundation for Keele University, Inc., | New York | NY |
| North Carolina Cotton Foundation, Inc., | Nashville | NC |
| Olive Branch Animal Rescue & Refuge, Inc., | Sistersville | WV |
| Omni Educational & Cultural Foundation, | St. Charles | MO |
| One Village, Inc., | Lilburn | GA |
| Paragon Payee Services, Inc., | Vancouver | WA |
| Pardada Pardadi Educational Society, Inc., | Fairfax | VA |
| Payton Memorial Education Foundation, Inc., | Hialeah | FL |
| PEAK Institute, Inc., | Adrian | MI |
| Pentacle Educational, Inc., | Hazel Crest | IL |
| Premier Youth Opportunity Center, | West Covina | CA |
| Progressive Development Corporation, | Gloucester | MA |
| Project Outreach — Early Breast Care Education Screening & Advocacy, Inc., | Oklahoma City | OK |
| Rainbow Wellness Center, | Galloway | NJ |
| Red Hill Community Unit 10 Academic Foundation, | Bridgeport | IL |
| Restoring Hope, Inc., | New Orleans | LA |
| Richard A. Coz SJ Foundation, Ltd., | Redwood City | CA |
| Rohnert Park Boards and Blades Corporation, | Rohnert Park | CA |
| Rosa Parks School Collaborative, | Berkley | CA |
| Scott Anderson Ministries, Inc., | Kalamazoo | MI |
| Shalom Oasis Ministries, Inc., | Raleigh | NC |
| Societa Dante Alighier, Inc., | Isle of Palms | SC |
| Spelling Bee Competition, Inc., | Chicago | IL |
| Ssanyu Youth Aid International, | Farmington Hills | MI |
| Tedrow Home Educators Network, | Wauseon | OH |
| They Are Helping People, | New Caney | TX |
| Towpath Lodge Association, Inc., | Brockport | NY |
| Universal Haitian Development & Relief Fund, Inc., | Bridgeport | GA |
| Vision and Leadership Community Foundation, | Frisco | TX |
| Vision Communities, Inc., | Indianapolis | IN |
| Water Walker Ministries Incorporated, | Fayetteville | GA |
| Wes Becker Public School Survival Fund, Inc., | Eugene | OR |
| We Will Stand, | Burbonnais | IL |
| Work-Scholarship Connection, Inc., | Oxford | NC |
| Zoe Music Ministries, Inc., | Coral Springs | FL |
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.