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 |
|---|---|---|
| 30815 Community Development Corporation, Inc., | Hephzibah | GA |
| Abdur Rahim Memorial Community Project, Inc., | Baltimore | MD |
| Abundance Ministries, | Baton Rouge | LA |
| Acction, Inc., | Baltimore | MD |
| Affordable Homes of Hampton Roads, Inc., | Chesapeake | VA |
| Affordable Housing Real Estate Company, | Shafter | CA |
| A G A P E Enterprises, Inc., | Orlando | FL |
| Agroforestry Council International, | Galveston | TX |
| All About Animals, Inc., | San Angelo | TX |
| Allan D. Wapner Community Foundation, | Ontario | CA |
| Allegany Council for the Arts, Inc., | Belmont | NY |
| Amber Alert Foundation of Louisiana, | Baton Rouge | LA |
| American Bosnian Center, | Hayward | CA |
| American Children Across the Pacific, | Gardena | CA |
| American Southeast Asian Literary & Educational Counseling, Inc., | Lowell | MA |
| American Vietnamese Writers Artists Association, Inc., | Sacramento | CA |
| Americans for Child Care Fighting Poverty a Not for Profit, | Miami Beach | FL |
| Angels Touch Outreach Parental Services, | San Jose | CA |
| Anointed Hands Ministries, | Greensboro | NC |
| Aparem Foundation Corporation, | Downey | CA |
| APEX Educational Institute, Inc., | Rancho Cucamonga | CA |
| Ashley Foundation, | Chicago | IL |
| Begin Again Ministry, Inc., | Lynchburg | VA |
| Bethlehem Community Development Center, | Woodbury | NJ |
| Big Fun in the Son Social Service Center, | Parma | OH |
| Both Parents Matter, Inc., | Pittsboro | NC |
| Boys & Girls Club of Hillsboro Texas, Inc., | Hillsboro | TX |
| Brookshire Health Care, Inc., | Atlanta | GA |
| California School Employees Association Institute for Public Education, | San Jose | CA |
| Campus Community Services, Inc., | Huntington Beach | CA |
| Careervision, Inc., | Santa Barbara | CA |
| CEDI, | St. Louis | MO |
| Center for Research in Vocational Education, | Fremont | CA |
| Center of Excellence in Rural and Minority Health, Inc., | Columbia | SC |
| Changing Faces Community CFC, | Sauk Rapids | MN |
| Chinese-American Foundation for Youth Enrichment, | Mineola | NY |
| Christian Medical College Alumni Association, Inc., | Shreveport | LA |
| Christian Stewardship Ministries, Inc., | Mitchellville | MD |
| Church of Jesus Christ Ministries, | West Mifflin | PA |
| Cleveland Performing Arts Ministries, Inc., | Chesterland | OH |
| Community Based Learning Solutions, | Coronado | CA |
| Community Health Initiatives Center, Inc., | Brooklyn | NY |
| Community Housing and Empowerment Connection, Inc., | Newark | DE |
| Community Resources for Growth, | Erie | PA |
| Community Services Enterprise, | Spanaway | WA |
| Community Wellness Institute, Inc., | Pittsburgh | PA |
| Conscious Action, | Larkspur | CA |
| Crying in the Wilderness Church Ministries, | Palmetto | GA |
| Crystal City Housing Education and Training Corporation, | Crystal City | TX |
| Cuda One, | Harlingen | TX |
| Cultural Connections International, Inc., | Bellvale | NY |
| Daviess County Rural Housing Finance Corporation, | Washington | IN |
| Delissa Development Corporation, | Natchez | MS |
| Deliverance Tabernacle Economic Development, Inc., | Pensacola | FL |
| Digital Volunteers, Inc., | Washington | DC |
| Dolomite Royal Towers, Inc., | Dolomite | AL |
| Dove Connection Ministries, | San Diego | CA |
| Downtown Overland Park Foundation, Inc., | Overland Park | KS |
| Eartha M M White Historical Museum, Inc., | Jacksonville | FL |
| ED4U2, | Little Rock | AZ |
| Empowerment Services, Inc., | New Rochelle | NY |
| Endless Imagination Production Company, Incorporated, | Los Angeles | CA |
| Extreme Sports Philanthropy Organization, | Flint | MI |
| Ezras Chaveirim, | Spring Valley | NY |
| Faith Visionary Services, | Oakland | CA |
| Faiths Place Foundation, | Chicago | IL |
| Family Education & Spiritual Center, Inc., | St. Louis | MO |
| FCT Broken Wings, Inc., | Oakland Park | FL |
| First Preferred Care, Inc., | Jacksonville | FL |
| Foster City Reserve Police Officers Association, | Foster City | CA |
| Foundation for Responsible Citizenry, | Edmond | OK |
| Foundation for Sustainable Development With Human Values, Inc., | Washington | DC |
| Foundation to Empower Marriage, Inc., | Winter Springs | FL |
| Friends Enrichment Programs, Inc., | Huntsville | AL |
| Friends of Justice in Hampshire County, Inc., | Leeds | MA |
| Friends of the Homeless, | Chicago | IL |
| Gberaga Community Development Corporation, | Dallas | TX |
| Genesis Addiction Prevention Programs, Inc., | Auburn | CA |
| George Washington Leadership Foundation, | Columbia | SC |
| Global Friendship Mission, Inc., | Everett | WA |
| Global Intercultural Guide-GIG, | Olympia | WA |
| Good Faith Network, Inc., | El Paso | TX |
| Good Start, | Irving | TX |
| Gospel Music Hall of Fame Museum Foundation, | Philadelphia | PA |
| Gospel Testimonial Ministries, Inc., | Birmingham | AL |
| Greater Faith Housing Corporation, | Buffalo | NY |
| Greenville Dream Center, | Pelzer | SC |
| Grog Show, Inc., | North Las Vegas | NV |
| Growing Season Ranch, | Lyle | WA |
| Habakkuk Outreach Center, Inc., | Franklin | VA |
| Harmony Homes, Inc., | Bowling Green | OH |
| Healthy Images Producing Hope Opportunity and Prosperity, Inc., | Cleveland | OH |
| Healthyliving Foundation, Inc., | Jupiter | FL |
| Help The Blind American Fund, Incorporated, | Centerport | NY |
| Helping Out Poverty Environments (H.O.P.E.) Community Development Corporation, | Stockton | CA |
| Holy Tabernacle of Deliverance CDC, Inc., | Columbus | OH |
| Housing for Appalachia People, Inc., | Jonesville | VA |
| In Good Hands Ministry for Creative Arts and Spiritual Growth, Inc., | Glen Cove | NY |
| Ineglect, Inc., | Dickinson | TX |
| Inner City Excel Community Learning Center, | Leavenworth | KS |
| International All-Ukrainian Charitable Foundation, Inc., | Bronx | NY |
| International Basketball Association, | Washington | DC |
| International Creole & Cajun Cultural Association, | Church Point | LA |
| International Fibrosis Foundation, Inc., | Little Rock | AR |
| International University Bremen Foundation of America, Inc., | Boston | MA |
| International Womens Fellowship, | Cary | NC |
| Invision Foundation, Inc., | Clarkston | GA |
| Iry D. & Gwendolyn Herbert Life Enrichment Center, Incorporated, | Riviera Beach | FL |
| Izzy Moving Dance Theatre, | Covington | LA |
| Jail Ministries and Outreaches, Inc., | Palatka | FL |
| JC Community Services, Incorporated, | Mebane | NC |
| Jefferson County Junior Golf Association, | Dandridge | TN |
| Joy of the Lord Community, | Canton | MI |
| JTA Community Project, Inc., | College Park | GA |
| Kingdom Work Enterprise, Inc., | Canton | OH |
| Kingston Regional Senior Living Corp., | Lake Katrine | NY |
| Laney-Walker Safe Haven Foundation, Inc., | Augusta | GA |
| LCL Reintegration Institute, | Midwest City | OK |
| L D M Wings of Eagles Ministries, | Graham | NC |
| Le Collectif Trait D Union, Inc., | Lanham | MD |
| Lewis Ministries, Inc., | Columbus | GA |
| Liberty Community Development Corporation, Inc., | Canton | MS |
| Life Stage Theatrical Troupe, Inc., | Bowling Green | OH |
| Life Work Community Development Center, | Detroit | MI |
| Living Faith Outreach, Inc., | Norfolk | VA |
| Living Running Wells of Life International Outreach Ministries, | Whittier | CA |
| Lofty Ideals, Inc., | Florence | MS |
| Los Angeles Latino Diabetes Coalition, | Los Angeles | CA |
| L O S T Lifeline Organized Search Teams, | Clyde | OH |
| Low Income Family Training, Inc., | Culver City | CA |
| MAC Resource & Transitional Center, Inc., | Euclid | OH |
| Mahoney Research Library, | Minden | LA |
| Marine Watch International, | San Francisco | CA |
| Mars Exploration Learning Center, | Isabella | PA |
| Medication Compliance Institute, | Lakeside | CA |
| Miami Dade Community Services, Inc., | Miami | FL |
| Michigan City Economic Development Foundation, Inc., | Michigan City | IN |
| Midway Community Development Corporation, | Midway | FL |
| Millennium Minds, Inc., | Queens | NY |
| Mission of Hope 2000, Inc., | New Hyde Park | NY |
| M & M Education and Training Center, Inc., | Las Vegas | NV |
| Mount Moriah Outreach Ministries, Inc., | Jackson | TN |
| Name Above All, Inc., | Moncks Corner | SC |
| National Endowment for the Christian Arts, Inc., | Fort Washington | MD |
| Naturopathic Medical Association of California, | Anaheim | CA |
| New Beginning Group Home, Inc., | Houston | TX |
| New Birth Ministries, Inc., | Norfolk | VA |
| New Covenant Community Center, Inc., | Bath | SC |
| New Foundation, | Corona | CA |
| New Foundation Outreach Ministries, Inc., | Thibodaux | LA |
| Next Step Mentoring Agency, | Oklahoma City | OK |
| North Coast Humanities Council, | Bayside | CA |
| Northside Women Outreach Center, | Lake Charles | LA |
| Northwest Hereditary Disease Foundation, | Everett | WA |
| Novasia, Inc., | Memphis | TN |
| Nu Yu Enterprises, Inc., | Brookline | MA |
| OIC Community Revitalization, Incorporated, | Philadelphia | PA |
| One Hope, | Fort Worth | TX |
| O T Transportation, Inc., | Atco | NJ |
| Pamaque Clan of Coahuila Y Tejas Spanish Colonial Indian Missions, | San Antonio | TX |
| Peace Education, | Arlington | TX |
| People With Pride of Michigan, Inc., | Riverside | CA |
| Phoenix Rising Tarot, Inc., | Los Angeles | CA |
| Pilgrim House Productions, Inc., | Los Angeles | CA |
| Polar Bear Communications Corporation, | Dillingham | AK |
| Polk County Chamber of Commerce Foundation, | Livingston | TX |
| Pony Angels, Inc., | Carmel | CA |
| Power House Outreach Ministries, Inc., | Horn Lake | MS |
| Prashanti Bhavan, Inc., | Lake Mary | FL |
| Programs for Girls, Inc., | Middleborough | MA |
| Project Outreach Unlimited, Inc., | Omaha | NE |
| Project Youth, Inc., | Lawndale | CA |
| Rainbow Children’s Truss, Inc., | Jonesboro | GA |
| Refuge & Educational Measures for Success & Publishing, Inc., | Houston | TX |
| Renaissance Educational Services, Inc., | San Bernardino | CA |
| Reproductive Counseling for Youth, Inc., | Benowa Waters | Australia |
| Resistance International, | Washington | DC |
| Retirement Clubs of New Jersey, Inc., | Elizabeth | NJ |
| Rivers of Faith Ministries, | Holly Springs | MS |
| Rocky Boy Health Board, | Box Elder | MT |
| Rosewood Center for Wholeness, | Columbia | SC |
| Sabine Community Health Center, Inc., | Many | LA |
| Saginaw County Fatherhood Initiative Organization, | Saginaw | MI |
| Salt of the Earth Outreach Ministries, | East Hazel Crest | IL |
| San Diego Urban Economic Corporation, | San Diego | CA |
| San Jose-Silicon Valley Center for Entrepreneurial Development, | San Jose | CA |
| Saphires House, | Ypsilanti | MI |
| Savy Education Services, Inc., | Atlanta | GA |
| Send Home a Reading Experience, Inc., | Windsor | VT |
| S F Pickwick, | Baytown | TX |
| Sheila’s Wish Foundation, | Daytona Beach | FL |
| Show Them We Care STWC, | Potomac | MD |
| Skills Building Training Centers of America, | New Orleans | LA |
| Smile Foundation, Inc., | Weatherford | TX |
| Southeastern Housing and Development Corporation, | Miami | FL |
| Southern Wis. Mounted Search and Rescue, | Mineral Point | WI |
| Southside Christian Charities, Inc., | Jacksonville | FL |
| Street Light Ministries, | Melrose | FL |
| Sunny Jordan Foundation, | Shawnee | KS |
| Supporters of the Fleming County Public Library, | Flemingsburg | KY |
| Sword of the Spirit Drug Outreach Center, Inc., | New Orleans | LA |
| Tallapoosa Cornerstone, Inc., | Tallapoosa | GA |
| Team Verox Group, Inc., | Wilmington | DE |
| Thompson Land Development Nonprofit Housing Corporation, | Detroit | MI |
| Top Hat Dancers, Inc., | Canyon Country | CA |
| Trinity Liquidation Corporation, Inc., | Cedartown | GA |
| Trinity Outreach, | Decatur | GA |
| Trinity Village Foundation, Inc., | Daphne | AL |
| True Fact Ministry, | Altadena | CA |
| Trumpbours Corners Farm Museum, | Saugerties | NY |
| Twisted Sister, Inc., | Norman | OK |
| Unity Foundation International, | Dayton | OH |
| Unity Housing Development Fund Corporation, | Rochester | NY |
| Universal Research Publishing & Marketing, Inc., | Southfield | MI |
| Uplift, Inc., | Washington | DC |
| Upper Savannah Community Economic Development Corp., | Greenwood | SC |
| Valley Mission Aviation, Inc., | Broadway | VA |
| Veteran Connection, | Akron | OH |
| Vidalia Choice Childcare, Inc., | Vidalia | LA |
| Village Project, | Sacramento | CA |
| Vine City Community Outreach Community Development Corporation, | Atlanta | GA |
| Vision is Now, Inc., | Cincinnati | OH |
| Vision Properties, | Bolingbrook | IL |
| Wayne County Enrichment & Fitness Center, | Goldsboro | NC |
| We Do Our Best At Recovery, Inc., 12 Steps, | Baltimore | MD |
| Wesley Community Development Corporation, | Houston | TX |
| West African Health Initiatives, | Evanston | IL |
| White Star Horse Rescue & Rehabilitation, | Mayfield | KY |
| Whitestone Village Revitalization Local Development Corp., | Whitestone | NY |
| Woptura Medicine Society, | Austin | TX |
| Wu-Kah-Ki Theatre Workshop, | Newark | NJ |
| Zero2 Foundation, | Matthews | NC |
| Zorya, Incorporated, | Cos Cob | CT |
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.