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 Reel Chance, | Clayton | NJ |
| About Planning Parties, Inc., | Loganville | GA |
| Abundant Grace Gospel Ministry, Inc., | Webster | NY |
| Acacia Charities, Inc., | Glens Falls | NY |
| African American Women Against Aids, | Dallas | TX |
| Agape Diversified Care-Givers, Incorporated, | Detroit | MI |
| A. J. Hoffman Foundation, Inc., | Florham Park | NJ |
| Al Sami Charity Foundation, | Dove Canyon | CA |
| American Home Dream Foundation, | Arlington | TX |
| Appeal of the Nobel Peace Laureates Foundation, Inc., | Washington | DC |
| Asian Transplantation Awareness in Southern California, | Orange | CA |
| A.S.S.K., | Honolulu | HI |
| Baby Sudz, Inc., | Houston | TX |
| Benefits USA Foundation, | Columbia | SC |
| Bluecollar.org, | Mobile | AL |
| Bronzeville Community Development Association, | Chicago | IL |
| Burnham Educational Center, | Seattle | WA |
| Carlas Lil Angels Learning Center, | Cedar Hill | TX |
| Carol Morgan School Foundation, Inc., | Miami | FL |
| Center for International Relations Corp., | Arlington | VA |
| Central Florida Cancer Institute Foundation, | Davenport | FL |
| Chee Murray Charitable Foundation, | Sugar Land | TX |
| Childrens Bridge, Inc., | Wayne | NJ |
| Christian Transdenominational Spiritual Group & Enlightenment, | Tallahassee | FL |
| Christian W. Konstanzer Fund of the Kiwanis Club of Mt. Clemens, Inc., | Mt. Clemens | MI |
| Citadel of Hope Community Development Corp., | Hillside | NJ |
| Color Country Chapter of Candlelighters Childhood Cancer, | St. George | UT |
| Community Health Resource, Inc., | Hogansville | GA |
| Computer Literate Learning Center, Inc., | Clarkston | GA |
| Computer Repair & Networking Organization, | New York | NY |
| Crane Area Schools Education Foundation, Inc., | Crane | OR |
| Curtis L. Backmon Sr. Foundation, | Baltimore | MD |
| Daomi Foundation, | Phoenixville | PA |
| Don Seibel Memorial Scholarship Foundation, | Finksburg | MD |
| Educating Little People, | York | PA |
| Edwards Foundation, | Beaverton | OR |
| Enrique E. Pina Sr. Ministry, | Millington | TN |
| Enterprise Unlimited, | Los Angeles | CA |
| Ethiopian Humanitarian Foundation, | San Diego | CA |
| FAC Services, Inc., | East Point | GA |
| Fathersday DC, Inc., | St. Petersburg | FL |
| First Creative Research Consultants, Inc., | Beaumont | TX |
| FMC Foundation, Inc., | New York | NY |
| Focused Kids, Inc., | Memphis | TN |
| Foreign Trade Institute, | Denver | CO |
| Forensic Institute of Auto Theft Analysis, | Big Bend | WI |
| Fresh Anointing Deliverance Center, Inc., | Boston | GA |
| Fulton County Child Abuse Prevention Council, | Rochester | IN |
| Global Health Vision A NJ Nonprofit Corporation, | Plainfield | NJ |
| Good Samaritan Development Corporation, | Wilson | NC |
| Heartbridge, Inc., | Kailua Kona | HI |
| Heartland Womens Foundation, Inc., | Tribune | KS |
| Heavenly Cradle Day Care Center, | St. Louis | MO |
| Helen Residence, Inc., | Roselle | NJ |
| Help for Children of America, Inc., | Hartsdale | NY |
| Help Mom Work at Home Christian Child Care Guild, | Seattle | WA |
| Her Place, Inc., | Baltimore | MD |
| Hope Housing Redevelopment Corporation, | San Antonio | TX |
| Humanitarian Action Network for Democratization and Security, | Galveston | TX |
| Hunting Park Development, Inc., | Philadelphia | PA |
| Impowerment Group, | Providence | RI |
| Innercourt Ministries, Inc., | Hinesville | GA |
| International Diversity Education Center, | Ridgewood | NJ |
| International Institute of Success Dynamics, | Boston | MA |
| International Midwives Exchange, Inc., | High Falls | NY |
| Italian American Cultural Arts Corp., | Yonkers | NY |
| J & J Youth Home & Health Care Services, Inc., | Carson | CA |
| J Live N Me Workplace Ministries, Incorporated, | Temple | TX |
| Jawad Omair Yasin Foundation, | Oklahoma City | OK |
| John Lee Comer Center, | Montgomery | AL |
| Julius Deloatche Basketball Camp, | Peoria | IL |
| Kansas Dental Association Relief Fund, Incorporated, | Topeka | KS |
| Kidney Research Fund USA, | Bryn Mawr | PA |
| Kids RULE, Inc., | Boca Raton | FL |
| Lab Consulting, Inc., | Tulsa | OK |
| Lambert Friends Ministries, Inc., | Portland | OR |
| Life Trades Center, | Verona | WI |
| Lineam, Inc., | Norco | LA |
| Loganworks, | Port Angeles | WA |
| Love Arms for Boys, Inc., | El Cerrito | CA |
| Maui Jazz Project, Inc., | Kahului | HI |
| McTaggert Court 2, Inc., | Akron | OH |
| Mission Now, Inc., | St. Louis | MO |
| My Sisters & Me Ministries, Inc., | Gary | IN |
| National Educational Diversity Students of America Organization, | Van Buren | ME |
| New Lifestyle Living, Inc., | Linden | NJ |
| Northeast Conservatory of Music, | Delmar | NY |
| Oaktree Assisted Living, Inc., | Yardley | PA |
| Oasis Veritas, | St. Louis Park | MN |
| On Common Ground, | Quincy | CA |
| PACES – Performing Arts and Cultural Exchange Studios, | Kealakekua | HI |
| Palee Walton Ministries, Inc., | Oakland | CA |
| Parkford Apartments Tenants Association, | Library | PA |
| Pasco Community Development Foundation, Inc., | Brooklyn | MD |
| Peanut Butter Project, | Alameda | CA |
| Phase I & Phase II Sober Living, | Bakersfield | CA |
| Phoenix Outreach Community Development Corporation, | Houston | TX |
| Piller Family Foundation in Memory of Raizy Rivky and Eli Piller, | Brooklyn | NY |
| Place of Grace Ministries, | Carlisle | PA |
| Project USA Corp., | Cranston | RI |
| Pucho, Inc., | Buffalo | NY |
| Pueri Sancti Spiriti, | Albuquerque | NM |
| Rainbow Ministry, | Everett | MA |
| Raptor Rehabilitation Project, Inc., | Catalina | AZ |
| Ritu Sinha Charitable Foundation, | Staten Island | NY |
| Roc-Link, Inc., | Irvine | CA |
| Rolando McClain Crisis Center, Inc., | Isola | MS |
| Saint George Foundation for Social Sciences, | Houston | TX |
| San Francisco Revival Ministry, | San Leandro | CA |
| Save Our Sons, Inc., | Atlanta | GA |
| Seva Fund Foundation, Inc., | Morro Bay | CA |
| Shelbina Community Advancement Corporation, | Shelbina | MO |
| So Be It Entertainment, | Harrisburg | PA |
| Sons of Abraham, | Philadelphia | PA |
| Southeastern Bat Diversity Network, | Muncie | IN |
| Southern Foundation for the Advancement of Arts and Education, | Cumming | GA |
| Spinnaker Cove Nature Preserve and Conservation Area, Inc., | Indianapolis | IN |
| Squeaky Wheel Foundation, | Surrey | ME |
| STI Empowerment Fund, Inc., | Hempstead | NY |
| Switchback Association, | Renton | WA |
| T L Foundation, | Chicago | IL |
| Take Time Out, Inc., | Farmington Hills | MI |
| Taxpayer Assistance Center, Inc., | Philadelphia | PA |
| Tierra Institute International, | Huntington Beach | CA |
| Tom Weyers Memorial Scholarship Trust, | Appleton | WI |
| True Love Ministries, | Lancaster | CA |
| Unaffiliated Baptist Churches of America, | Sioux Falls | SD |
| United Missios Christian Awareness Ministry, | Marietta | GA |
| United States Airpower Museum, | Fresno | CA |
| Unity of the Faith Ministries, Inc., | Mt. Vernon | NY |
| Up the Unity, Inc., | Washington | DC |
| Upromise Education Foundation, | Needham | MA |
| Waterfront Housing GP Corp., | Pittsburgh | PA |
| West Los Angeles Christian Outreach, Inc., | Los Angeles | CA |
| Young Aesthetics Society, | Hodgdon | ME |
| Youth Excelling Socially, Inc., | Little Rock | AR |
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.