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 |
|---|---|---|
| 21st Century Inventions, Inc., | St. Louis | MO |
| 39 East, Inc., | Newport News | VA |
| 99 Wayz 2 Win Foundation, Inc., | Atlanta | GA |
| A1 Credit Counseling, Inc., | Fort Smith | AR |
| Academy of Martial Arts Foundation, Inc., | Scarsdale | NY |
| Act Today Foundation, | Las Vegas | NV |
| ADCO Development Corporation, | Commerce City | CO |
| Advocates for Better Health, Inc., | San Diego | CA |
| African American Free Loan Corp., | Cleveland Heights | OH |
| Afro Charity, Inc., | St. Paul | MN |
| AJ’s Helping Hand, | Lansing | MI |
| Alferdaws Islamic Center, | Oakhurst | NJ |
| All Neighborhood Group Home, Inc., | Jakin | GA |
| Allen-Lee Community Development Corporation, | Columbus | OH |
| Alpha Gardens Community Development Corporation, | Burgaw | NC |
| Alta Housing Corporation, | Granbury | TX |
| American-Russian Education Assc., Inc., | Scarsdale | NY |
| American Tae Kwon Do Foundation, | Sherwood | OR |
| Angels International, Inc., | Rockville | MD |
| Animal Advocacy and Relief Foundation, | Encino | CA |
| Arizona Children First Shelter, Inc., | Chandler | AZ |
| Artemis, Inc., | Santa Fe | NM |
| ASJ, Inc., | Hartford | CT |
| Assist by Knight, Inc., | Philadelphia | PA |
| Autism Family Services of New Jersey, Inc., | Trenton | NJ |
| B & H Financial Educators, Inc., | Arvada | CO |
| Barnabas Bar Petra, Inc., | Fayetteville | NC |
| Baseball in Africa, Inc., | Shrewsbury | MA |
| Basketball Services Unlimited, | Houston | TX |
| Black Heritage Rider, Inc., | Piscataway | NJ |
| Boundless Development Corporation, | Memphis | TN |
| Brazilian Arts Foundation, | West Hollywood | CA |
| Building Young Leaders, Inc., | Tulsa | OK |
| California Street Performers Association, | Richmond | CA |
| Call Kyle, Inc., | Hamilton Square | NJ |
| Castle Center, Inc., | Hazelton | PA |
| Centro De Restauracion Jesus Manantial De Vida, Inc., | Manati | PR |
| Challenging Minds, | Carson | CA |
| Challenging the Arts, | North Richland Hills | TX |
| Changing Lives at Home, Inc., | Baltimore | MD |
| Charity Horse Adoption & Rescue Mission, | Tomball | TX |
| Charlene’s Turtle Sanctuary, | Carrollton | TX |
| Cherish the Child Academy, | Hackettstown | NJ |
| Cherokee Heights Community Development Corporation, | Macon | GA |
| Child Safety Exchange, | Torrance | CA |
| Childrens of the Light Academy, | Wichita | KS |
| Christian Education Network, Inc., | Lexington | KY |
| Christian Life Services, Inc., | Philadelphia | PA |
| Christopher’s Guests, | Pittsburgh | PA |
| Chosen Generation, | Fort Myers | FL |
| Church of the Simple Faith, Inc., | Aubrey | TX |
| Citizens for Santo, Inc., | Santo | TX |
| Coalition of Multi Ethnic Partnership and Support Services B, | Plainview | NY |
| Coccon, Inc., | Charleston | WV |
| Come Back to Eden, Inc., | Gresham | OR |
| Community Counseling Services of North Carolina, | Wilmington | NC |
| Community Energy Foundation, | Tyler | TX |
| Community Housing Administration, | Columbia | SC |
| Community Transitional Services and Resources, | Los Angeles | CA |
| Community Voices in Action, Inc., | Beaumont | TX |
| Connecticut Habilitation Centers, | Colchester | CT |
| Connie and Priscilla Mack Foundation, | Washington | DC |
| Covenant Medical Transporters, Inc., | Birmingham | AL |
| Cowboys for Kids, Inc., | Rhinebeck | NY |
| Creating Academic and Social Excellence Youth Development Program, Inc., | Cleveland | OH |
| Creative Biomedical Research Institute, | Philadelphia | PA |
| Crime Victims Advocacy Council, | Lansing | MI |
| Crisis Counseling Center, | Bakersfield | CA |
| Cunningham Lifesafety Education Center, Inc., | Denver | CO |
| Current Elijah Ministries, Inc., | The Woodlands | TX |
| Cyber Anthropology, | Chevy Chase | MD |
| Cyber-Sight Foundation, Inc., | Indianapolis | IN |
| D. R. Johnson Ministries, | Centennial | CO |
| Dare to be Different of the Bay Area, | Alameda | CA |
| Design Workshop Foundation, | Aspen | CO |
| Designer Sewing Tech Center, | Chicago | IL |
| Dewdrop Foundation, Inc., | Mableton | GA |
| Divine Works, Inc., | Tallahassee | FL |
| DKY Developers Association, | Mokena | IL |
| Downtown Miamisburg, Inc., | Miamisburg | OH |
| End Times Storm Ministries, Inc., | Oklahoma City | OK |
| Energy Master Planning Institute, Inc., | Silver Spring | MD |
| Estate and Wealth Strategies Institute at Michigan State University, | Sarasota | FL |
| Evans Christian Learning Center, Inc., | Columbus | MS |
| Evening of Prayer CEDC, | Charleston | SC |
| Excel Youth Foundation, | Irwindale | CA |
| Exsousia Ministries, Inc., | Tulsa | OK |
| Fairview Community Development Corporation, Inc., | Birmingham | AL |
| Faithful Women of God—Paws Octave, | Elkton | MD |
| Family Service Organization, | New York | NY |
| Family Support Center of New Jersey, Inc., | Trenton | NJ |
| First Step Transitional Living Foundation, | Los Angeles | CA |
| Foundation for Evidence-Based Medicine Education, | Orange | CA |
| Foxmore Care, Inc., | Corona | NY |
| Franklin Concept Group, Inc., | Philadelphia | PA |
| Free for All Outreach Mission, Inc., | Newton | GA |
| Freedom West Development Corporation, | Rockford | IL |
| Friends of Compton Creek, | Compton | CA |
| Friends of River Park, Inc., | Ellijay | GA |
| Friends of the Mohegans, Inc., | Greenfield Pk | NY |
| G F F Community Development Corporation, Inc., | Kalamazoo | MI |
| Game Conservation International, | Fort Worth | TX |
| Genesis Full Life, | San Antonio | TX |
| George Graff Westchester-Putman Building Trades Scholarship Fund, | Elmsford | NY |
| Gerry and Franca Mulligan Foundation, Inc., | Westport | CT |
| Get on the Bus of Christ, Inc., | Beaumont | TX |
| Global Relief Assistance, Inc., | Beltsville | MD |
| Glory To God Mission, | La Crescenta | CA |
| Go Community Organization, Inc., | Chicago | IL |
| Golden Gate, | Lake City | SC |
| Grace & Mercy Christian Shelter, | Woodville | MS |
| Grace Foundation, | Langley | WA |
| GracePoint America, Inc., | Norcross | GA |
| Greater Bethel Development Corporation, | Charlotte | NC |
| Greater St.Paul Educational Center, | Port Allen | LA |
| Greater Works, Inc., | Atlanta | GA |
| Green Door, Inc., | Miami | FL |
| Greenwise Alliance, Inc., | Annapolis | MD |
| Guided Endeavors, Inc., | Mount Vernon | NY |
| Gunga Coleman-Helen Hunter Centers for Success, | West Hills | CA |
| Haggai Community Services, | Culver City | CA |
| Haitian American Professionals Coalition, Inc., | Fort Lauderdale | FL |
| Hammond Heights, Inc., | North Augusta | SC |
| Hamptons Artillery, | Centre Hall | PA |
| Harold B. Rhodes Music Foundation, | Pasadena | CA |
| Heavens Angel Paws, | Lakewood | CA |
| Helping Animals Lives Organization, | Kerens | TX |
| Helping Hand Mission, | Chicago | IL |
| Helpnow, Inc., | Frederick | MD |
| Historic Royal Palaces, Inc., | Washington | DC |
| Home Away From Home II, | Little Rock | AR |
| Homeward Bound Outreach, | Stuttgart | AR |
| Hope Factory, Inc., | Smithfield | RI |
| Hour of Restoration & Community Development Corporation, | Cheneyville | LA |
| IFF Foundation for Philanthropy, | Irvine | CA |
| Iluminadas Performing Arts School and Educational Services, Inc., | St. Paul | MN |
| Imua Transit Services, | Honolulu | HI |
| In Depth Ministries, Inc., | Houston | TX |
| In Line With the Word Ministries, Inc., | Tallahassee | FL |
| Information Integrity Foundation, | Naperville | IL |
| Institute for At Risk Children, | Alexandria | VA |
| Institute for Research on Learning Technology Visions, Inc., | Menands | NY |
| Institute for the Healing Heart Foundation, | Houston | TX |
| Jackson Community Center for the Deaf, | Jackson | MS |
| Jackson Youth League, | Jackson | MO |
| Jeto Productions, Inc., | Pine Bluff | AR |
| Jetta’s Track Club, Inc., | Bergensfield | NJ |
| Joetta Clark-Diggs Sports Foundation, Inc., | Hillsborough | NJ |
| John B. McLendon Foundation, Inc., | Roswell | GA |
| JRT Productions, Inc., | Starruca | PA |
| Kealakehe Ahupua’a 2020, | Kailua-Kona | HI |
| Khal-Khai, Inc., | Warrensville Heights | OH |
| Khocolate Keepsakes II Childrens Literacy Museum, | Irving | TX |
| Kids 101, Inc., | Eugene | OR |
| Kingdom Foundation, | Somerset | KY |
| Kingdom Kids Child Placing Agency, | Lancaster | TX |
| Konkel Scholarship Foundation, Inc., | Walsh | CO |
| Legal Clinic and Counseling Center, Inc., | Alexandria | LA |
| Lifestyle Changes, Inc., | Missouri City | TX |
| Lighthouse Core Development Corporation, | South Orange | NJ |
| Lithonia Development Corp., Inc., | Lithonia | GA |
| Little Rock Community Development Corp., | Selma | AL |
| Logansport Health Education Center, Inc., | Logansport | IN |
| London Bridges Kids Foundation, | Powder Springs | GA |
| M B International Refugee Center, | Orlando | FL |
| Make it Public, Inc., | San Francisco | CA |
| Making a Difference in the Community, Inc., | Atlanta | GA |
| Medieval Properties, Incorporated, | Lakewood | CO |
| Michigan Dominators Softball Club, | Clinton | MI |
| Michigan National Organization for Women Foundation, Inc., | East Lansing | MI |
| Millennium Hills Development Group, Inc., | Murfreesboro | TN |
| Mind Star, Inc., | San Diego | CA |
| Minnesota AG Network, | Mahtomedi | MN |
| Morenci Area Community Center, | Morenci | MI |
| Mother Nature’s Axle-Economic Development and Support, | Milwaukee | WI |
| Motivational Centers, | Brooklyn | NY |
| Mt.Olive Housing, Inc., | Myrtle Beach | SC |
| Museum of Pop Culture, | Redwood City | CA |
| MYGPA.ORG, | Atlanta | GA |
| NAALA National Association for the Advancement of Living Artists, | Houston | TX |
| National 12 Rounds Mentoring Program, Inc., | Bowie | MD |
| National Committee for History of Art, Inc., | Los Angeles | CA |
| Natural Health Research Institute, | San Diego | CA |
| Natures Creations, Inc., | Borden | IN |
| Neily Peach Happy Home, | Willingboro | NJ |
| New City Community Development Corporation, | New Orleans | LA |
| New Covenant Christian Outreach, | Kemo | MO |
| New Covenant Community Education Corporation, | Dallas | TX |
| Next Chance Recovery Center of Atlanta, Inc., | Atlanta | GA |
| Nita’s Private Outreach Home, | Legrange | CA |
| North Florence Ministries of the Holy Spirit, Inc., | Florence | SC |
| NP Leadership Collaborative, | Birmingham | MI |
| Nu-Light Economic Development Corporation, | Houston | TX |
| Oakland Wrestling Club, | Oakland | NJ |
| Oasis of Hope Ministries, | Jefferson | TX |
| One Spirit One World, | Westlake Village | CA |
| Operation Educate, | Highland Park | MI |
| Optimal Health Quest, Inc., | Baltimore | MD |
| Orphan Charity, | Costa Mesa | CA |
| Our Children’s Hope, Inc., | Flanders | NJ |
| Outreach International, Inc., | Branford | CT |
| Pagedale Community Association, | St. Louis | MO |
| Pairadocs Community Development Corp., | Dallas | TX |
| Panhandle Sports Medicine Association, | Amarillo | TX |
| Patterson/Horton Retreat Center & Youth Home, | Franklinton | LA |
| Peace Patrol Program, Inc., | Missouri City | TX |
| Pearls of Wisdom, | Yarnell | AZ |
| Peer Plus Education & Training Advocates, | Chicago | IL |
| People Helping People Help Themselves, | Salt Lake City | UT |
| People on the Rise Community Economic Development Corporation, | Plainfield | NJ |
| People With Pride, Incorporated, | Ontario | CA |
| P H Smith, | Houston | TX |
| Pleasant Grove Community Development Service Center, Inc., | Fairfield | AL |
| Positive Focus Foundation, Inc., | Washington | DC |
| Pride of Wisconsin Farms, Inc., | Elroy | WI |
| Progressive Care Systems, Inc., | St. Clair Shores | MI |
| Projects for Positive Change, | Roseville | CA |
| Radiology Research Fund, | Eugene | OR |
| RE-1J Foundation, Inc., | Holyoke | CO |
| Recognizing All Cultures Equally, Inc., | Portsmouth | VA |
| Recovering Pharmacists Network of Florida, Inc., | Longwood | FL |
| Regional Collection Education Foundation, Inc., | Marietta | OH |
| Restore Trust, | Longville | LA |
| Rosslyn Academy International, Inc., | Trout Run | PA |
| Ryan Stoller Fund for Acute Head Trauma Patients, Inc., | Perrysburg | OH |
| SAAF Group, Inc., | Birmingham | AL |
| Safety First for Kids, | Detroit | MI |
| San Diego Foundation for Recovery, | San Diego | CA |
| Sapintia Culture and Education Foundation, | Bellevue | WA |
| Save The Rain Forests Foundation, | Las Vegas | NV |
| Saving Noahs Generation, Inc., | Kansas City | MO |
| Seafaring College, Inc., | Sarasota | FL |
| Second Chance for Teens, Incorporated, | Baltimore | MD |
| Seeds of Salvation Christian Ministry, | Elk Grove | CA |
| Service to Mankind Foundation, Inc., | Jasper | GA |
| Shango, Inc., Center for the Study of African American Art and Culture, | Dayton | OH |
| Skills Development for Self Reliance, | Marietta | GA |
| South Central Training & Research Consortium, | Los Angeles | CA |
| Sports Resource Program, | Rancho Palos Verdes | CA |
| Springfield Tigers, Inc., | Springfield | IL |
| Starfestival, | Lexington | MA |
| Strong Women of God, Inc., | Baldwin | FL |
| Suburban Chamber of Commerce Foundation, | Willow Grove | PA |
| Support Teen Outreach Program, | Doylestown | PA |
| Sword of Splendor International Ministry, Inc., | Bronx | NY |
| Tarae Simone Family Services, Inc., | Bellflower | CA |
| TCR Children’s Services, | East Palo Alto | CA |
| Teen Action Program, | Los Angeles | CA |
| Texas Prostate Cancer Coalition, | Houston | TX |
| TJ Family Enterprise, Inc., | Mokena | IL |
| To Kindle Spirit A Not For Profit Corporation, | Annandale | VA |
| Transcom Community Development Corp., | Houston | TX |
| Tree of Life Economic Development, Inc., | Birmingham | AL |
| Trost Living Charities, | Orlando | FL |
| TS August, | Reston | VA |
| Turning Point Educational Experience, | Spring Hill | TN |
| Tyler County Ministers Union, | Chester | TX |
| Union Valley Outreach Ministries, Inc., | Wynne | AR |
| United Christian Children’s Fund, | Tukwila | WA |
| Venture Capital & Loan, Inc., | Mount Pleasant | MI |
| Victory Resource Institute, | Springfield | MO |
| Vocational Education and Careers Centers, | Riverdale | GA |
| WCI Educational Foundation, | Asheville | NC |
| Westerville Cats Baseball Club, | Cumberland | MD |
| Will Power-Power, | Houston | TX |
| William and Sylvia Development Corporation, | Philadelphia | PA |
| Willis Center for Personal Growth and Development, Incorporated, | Inglewood | CA |
| Women in Transition, Inc., | Baltimore | MD |
| Work Life Initiatives, Inc., | West Chester | PA |
| Working Together as One Production, | Humble | TX |
| Workshops Unlimited, Inc., | Royal Palm Beach | FL |
| Zapotlan Project, Inc., | Argyle | TX |
| Zara’ Ministries, | Belleville | IL |
| Zoe Group Outreach, | Norcross | GA |
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.