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 |
|---|---|---|
| Adoptions Abroad, | Houston | TX |
| American Council for Adjunct Faculty, Inc., | Columbia | MD |
| And Bibles for All, | Salem | OR |
| Ark Adventures, Inc., | Weatherford | TX |
| Batavia Youth Football, Inc., | Cincinnati | OH |
| Bonim Lamokom, Inc., | Brooklyn | NY |
| Butlee’s Handicap Outdoor Adventures Corporation, | Brockton | MA |
| Childrens Global Relief Project, Inc., | Elmont | NY |
| Citizens Advisory Panel, Inc., | Bridgehampton | NY |
| Clemente Garcia Jr. Community Learning Center, | Corpus Christi | TX |
| Community Home Services, Inc., | Georgetown | TX |
| Community Vision, | Carlsbad | NM |
| Cornerstone Art Group, | Sherman Oaks | CA |
| Cuerda Floja Arts Troupe, | Oak Park | IL |
| E J Ralph Foundation, Inc., | Riverdale | NY |
| Federal Hill Foundation, Incorporated, | Arlington | VA |
| Friends of Summit Children’s Residence Center, Inc., | Upper Nyack | NY |
| Gaelic Language Foundation, | New York | NY |
| Gina Eisenman Foundation, Inc., | San Diego | CA |
| Gods Will for Africa, | Columbia | SC |
| Grassroots Foundation, Inc., | Oak Park | IL |
| Greater Weatherly Ambulance Association, Inc., | Weatherly | PA |
| Hebron House, Inc., | North Brunswick | NJ |
| Hogar Divino Jesus, Inc., | Toa Baja | PR |
| Institut De La Maison De Bourbon, | Thomasville | GA |
| Jesus Cares Ministry, Inc., | Irvington | NJ |
| Kamp Kiwanis Childrens Foundation, Inc., | Lexington | NC |
| Kansas City 4wd Association, Inc., | Olathe | KS |
| Kentucky Blasting Conference, | Keene | KY |
| Kiwanis Club of Flamingo-Hialeah Foundation, Inc., | Hialeah | FL |
| Milwaukee Marauders, Inc., | Grafton | WI |
| Miracle League of Maryland, | Baltimore | MD |
| Musicians Uplifting Services in the Community, | Jackson | MI |
| National Football League Players Association — Tampa Bay Chapter, | Tampa | FL |
| Nepali Tibetan Education Center, | South Pasadena | CA |
| Nevada Medical and Aesthetic Nonprofit Organization, | Sacramento | CA |
| Old West Enrichment Center, Inc., | Tallahassee | FL |
| Possibility Ranch, | Lake Arrowhead | CA |
| Redemption Home of Love, | McKinney | TX |
| Resurrection Group, Ltd., | New York | NY |
| Riley Arts Foundation, | Pasadena | CA |
| Rochester Rowing Club of Minnesota, | Rochester | MN |
| Rock Solid Foundations, Inc., | Norcross | GA |
| Sail Musical on Tour Corp, | Readington | NJ |
| SATEC, | Nine Mile Falls | WA |
| Shoppers Charitable Foundation, Inc., | Lanham | MD |
| Simi Valley Future Stars, Inc., | Simi Valley | CA |
| Skate Park Association International, Inc., | Los Angeles | CA |
| Soma (Strategies for the Organic Management of Agriculture), Inc., | New York | NY |
| Starving Pets & Animals Rescue Effort, | Stanwood | WA |
| Tawana Williams Outreach, Inc., | Wilson | NC |
| Treasured Hearts Ministry, | Somerset | MA |
| United Hispanics Union All, All, Against The Lead, | Miami | FL |
| Vietnamese Physician Foundation of Northern California, | San Jose | CA |
| Watertown Firestation No 2 Foundation, Inc., | Watertown | WI |
| Whoa-Womens Hockey Organization of Arizona, | Chandler | AZ |
| Wilson Midget Football Association, | Easton | PA |
| Womens Eleemosynary Foundation aka District 1 PWA Charitable Education Foundation, | Chicago | IL |
| Worthy Center, | Bakersfield | CA |
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.