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 Beginnings, Inc., | Gibson | NC |
| African Trade Center, | Plano | TX |
| All Things Through Christ Ministries, | Fresno | TX |
| American Institute of Research, Inc., | McLean | VA |
| Avoyelles Parish Medical Society Association, | Marksville | LA |
| Belize Musical Action Commission, Inc., | Richmond | VA |
| Bethany Lutheran Ministries, Inc., | Indianapolis | IN |
| Bethlehem Community Development Corporation, Inc., | Osceola | AR |
| Beyond the Church Ministries, | Kansas City | MO |
| Bibleway Community Outreach Center, | Detroit | MI |
| Brotherhood of the Balloon, Inc., | Mattapoisett | MA |
| BSR Racing Scholarship Fund, Inc., | Port Orange | FL |
| Buddhist Society of Contemplative Living, Inc., | Stuart | FL |
| Canaan Community Development Center, | Ahoskie | NC |
| Center for Alternative Dispute Resolution Education, Inc., | Westlake Village | CA |
| Christian Management Resources and Development, Inc., | St. Louis | MO |
| Community Outreach Corporation, | West Berlin | NJ |
| Cornerstone Community Development Corporation, | Anniston | AL |
| Covenant One Organization, | Bloomingdale | IL |
| C.V. Russell Sr. Multipurpose Center, Inc., | Portsmouth | VA |
| Dalit Solidarity Forum in the USA, Inc., | Oakland | NJ |
| Edie Action Development Services, Inc., | St. Paul | MN |
| Elite Element Academy, Inc., | Honolulu | HI |
| Empire Community Development Corporation, | Southfield | MI |
| Environmental Relief Center, | Studio City | CA |
| Fayette County, | Uniontown | PA |
| First Impression Second Chance, | Chillicothe | OH |
| Four Gospel Ministry, Inc., | Cincinnati | OH |
| Fulton Families First, Inc., | Fulton | KY |
| G to G Mission Homes, | Gastonia | NC |
| George Roskrudge & S. Barry Casey Masonic Memorial Library & Museum, | Phoenix | AZ |
| Gods Lady Ministry, | Youngstown | OH |
| Good Life Health and Service, | Omaha | NE |
| Gray’s Creek Outreach Community Service Ministry, Inc., | Arlington | TN |
| Haas Academic Research Foundation, | Menlo Park | CA |
| Hands of Joy Youth Services, Inc., | Statesville | NC |
| Hartleys Community Training Academy, | Lake Charles | LA |
| Healthcare Justice Education Fund, | St. Louis | MO |
| Hebrew Language and Cultural Center of Manhattan, | New York | NY |
| Help a Family Out Reach, | Peoria | IL |
| Hemet Valley Medical Center, | Hemet | CA |
| Henry K. Lindsey Foundation, | Hilo | HI |
| HIV Anonymous, | San Clemente | CA |
| Holiness Unto the Lord Ministry, Inc., | Oakland | MI |
| Hollywood RHF Housing, Inc., | Long Beach | CA |
| HRH Computer Learning Center, | Youngstown | OH |
| Hunterbrook Ridge at Fieldhome, Inc., | Yorktown Heights | NY |
| Hunter’s Brotherhood Alumni Alumnae, Inc., | New Orleans | LA |
| I Had a Dream Foundation, | Ft. Lauderdale | FL |
| In Music We Trust (NFP), | Chicago | IL |
| International Transplant-Skin Cancer Collaborative, | Milwaukee | WI |
| Iola Old Car Show Foundation, Inc., | Iola | WI |
| J & J Foundation, | Malibu | CA |
| Jamaica Progressive League, Inc., | Upper Darby | PA |
| Jes-Us, Inc., | Los Angeles | CA |
| Johnny Rodgers Youth Foundation, | Omaha | NE |
| Kansas City Business Center for Entrepreneurial Development, | Kansas City | KS |
| Kems House, | Bartlett | TN |
| Lees Gentle Touch Adult Day Care Health Rehab Services, | Houston | TX |
| Linda’s Life Skills and Mentorship Program, | Cedar Hill | TX |
| Long Island Physicians Assistants, Inc., | Commack | NY |
| Mason Temple Community Economic Development Corporation, | Conway | SC |
| Medical Mission Exchange, | Thetford Center | VT |
| MIA Health Center, Inc., | Los Angeles | CA |
| Mighty Warrior, Inc., | Yorba Linda | CA |
| Mississippi Workforce Education Social Development Centers, Inc., | Meridian | MS |
| Mount Pleasant Community Development Corporation, Inc., | Baltimore | MD |
| Multi-County Child and Family Services (MCCFS), | Forrest City | AR |
| Muse Foundation of New York, Inc., | New York | NY |
| National Center for Behavioral Health Solutions, | San Antonio | TX |
| National Council of Minority Arts, | Fresno | CA |
| National Health & Education Association, Inc., | Kennesaw | GA |
| National Resource Center for Deafblindness, | Pineville | NC |
| No Limit Press, Inc., | San Mateo | CA |
| Officer Brian A. Aselton Memorial Scholarship Fund, | Glastonbury | CT |
| On My Way, | Atlanta | GA |
| Oneill Theater Project Plus N F P, | Berwyn | IL |
| Paducah Homeownership Program, Inc., | Paducah | KY |
| Paths to the Promise, | Institute | WV |
| Paul T. OConnor Foundation, Inc., | Houston | TX |
| Phoenix Agenda Foundation, | Fairlawn | OH |
| Platte River Habitat Foundation, Inc., | Kearney | NE |
| Poly Booster Club, | Sun Valley | CA |
| Porter Broadcasting Network, Inc., | Rocky Mount | NC |
| Power Circle Development Association, | Chicago | IL |
| Rabboni Retirement Villa, | Los Angeles | CA |
| Recovery Care Solutions, | Cumberland | MD |
| Repairing the Breaches Family Services Ministry, Inc., | Bloomfield | CT |
| Research and Service Foundation, | Opa Locka | FL |
| RUB, Inc., | Weehawken | NJ |
| Sanctuary of Christ, Inc., | Brandon | FL |
| Scholastic Outreach Services, Inc., | Houston | TX |
| Shas Chabura, Inc., | Lakewood | NJ |
| Sidney Park Outreach Ministries, Inc., | Columbia | SC |
| Silver Center, Inc., | Guyten | GA |
| Soundview Senior Housing Development Fund Company, | St. Albans | NY |
| Sports Foundation of America, Inc., | Spring Lake | NJ |
| Student Program for Academic and Athletic Transitioning, | Oakland | CA |
| Sunshine Children and Family Development, Inc., | Victorville | CA |
| Team Morris, | Orange Park | FL |
| Tehachapi Mountain Boys Home, | Tehachapi | CA |
| Texas Music Library & Research Center, | Houston | TX |
| Touched by Angel Youth Foundation, | Los Angeles | CA |
| Universal Christian Revivalist, | Harvey | LA |
| Valhalla Animal Sanctuary, Inc., | Cable | OH |
| Virtuous Women of Valor Association, | Birmingham | AL |
| Walking in Faith Ministries, | Brooklyn Park | MN |
| Wind of the Spirit Community Services, Inc., | Rancho Cucamonga | CA |
| Winners Choice Center, | San Antonio | TX |
| World Café Community Foundation, | Mill Valley | CA |
| Worldwide Christian University, Inc., | Oklahoma City | OK |
| Youth Awareness Foundation, | Detroit | MI |
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.