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 |
|---|---|---|
| 7 Cord Ministries, | Waco | TX |
| Abundant Life Family Services, Inc., | Los Angeles | CA |
| Acting Out Foundation, | Beachwood | OH |
| Ada A. Grant, Inc., | Chicago | IL |
| Adelante Now Foundation, | Albuquerque | NM |
| Agape Mission and Community Service Group, Inc., | Birmingham | AL |
| Alta-Pasa Debutante Association, | Fontana | CA |
| Amateur Division of the International Log Rolling Association, | Onalaska | WI |
| American Academy of Continuing Medical Education, Inc., | Skillman | NJ |
| Animal Lovers for Infinity, Inc., | Boston | MA |
| Anishinabe Miikana Project, Inc., | Red Lake | MN |
| Association of Iu Mien, | San Jose | CA |
| Better World Services, Inc., | Centreville | VA |
| B.G.B.B. Foundation, Inc. (bridging Gaps and Breaking Barriers), | Nashville | TN |
| Bible Mission, | La Quinta | CA |
| Biobehavioral Institute of Boston, Inc., | Boston | MA |
| Black Hills Coalition of Standing Rock Enrollees, | Rapid City | SD |
| Burningbush Pastoral Care Services, Inc., | Plano | TX |
| Center for Community Stabilization, | Rogers | AR |
| Changing Directions, | Far Hills | NJ |
| Chesapeake Institutes for Behavioral Research, | Glenn Allen | VA |
| Chuckie Goodnight Foundation, Inc., | Brewster | KY |
| Civil War Landscapes Association, | Chicago | IL |
| Claudine Carew Scholarship Fund, | Williamsburg | VA |
| Community Education Network, Inc., | Bethesda | MD |
| Computers for Kids, Inc., | Bloomington | MN |
| Concerned Black Men of Cape Cod & The Islands, Inc., | Provincetown | MA |
| Cooper Foundation, | Elm City | NC |
| Counseling Ministries International, Inc., | Ada | OK |
| Cross Atlantic Foundation, Inc., | Lynbrook | NY |
| Dedicated Helper, | Inglewood | CA |
| Divine Destiny, Inc., | Chesapeake | VA |
| Dry Branch Community Life Center, Inc., | Dry Branch | GA |
| Dunbar Township Science Center, | Leisenring | PA |
| Education Sports Plus Foundation, Inc., | Newton | NJ |
| Educational Opportunities, Inc., | Chicago | IL |
| Family and Youth Achievement Center, | Durham | NC |
| FATA Foundation, | Coral Springs | FL |
| For This Cause, | Oceano | CA |
| Fort Wayne Music Fest, Inc., | Fort Wayne | IN |
| Foundation in Memory of Suel, | Walnut | CA |
| Friends of Rain Forests in Myannar, | Aberdeen | MD |
| Front Forty Productions, Inc., | Verona | WI |
| Full Gospel Ministries, Ltd., | Joshua Tree | CA |
| Genesis Protected Animal Refuge, Inc., | Pikesville | MD |
| Georgia Motorcyclists Association, Inc., | Atlanta | GA |
| Gloary, Inc., | Delray Beach | FL |
| Global Information Freedom, Inc., | Cary | NC |
| Global Vision Alliance, | Orinda | CA |
| Good Shepherd International Miracle Center, Inc., | Virginia Beach | VA |
| Greater Hope Community Development, | Houston | TX |
| Greater Rome Chamber of Commerce Foundation, | Rome | GA |
| Helen E. Popa Masters in Nursing Loan Fund, | Austintown | OH |
| Hellenic American Education Foundation, Inc., | Bayside | NY |
| Holographic Ecology, Inc., | Santa Barbara | CA |
| IGBO Union of St. Louis, Inc., | St. Louis | MO |
| Incredible Dreams Childcare and Learning Center, Incorporated, | Chicago | IL |
| Indo-American Social Service Partners, | Brooklyn | NY |
| Inspiration Community Service Center, | Solon | OH |
| Institute of Modern Test Theory, | Chicago | IL |
| Intercare Housing, Inc., | Indianapolis | IN |
| Interfaith Partnership for Advocacy Reconciliation, | Winston-Salem | NC |
| International Terrorism Awareness Coalition, | Highstown | NJ |
| Joe Stephens Foundation, | Houston | TX |
| Kidron Brook Ministries, Inc., | Kernersville | NC |
| Kollel Ari Yerucham, | New York | NY |
| Lakeland Cardinals Booster Club, | Fox Lake | IL |
| Latino Cultural Center of Napa Valley, | Napa | CA |
| Lincoln Park Youth in Touch, Incorporated, | Hampton | VA |
| Mahoning Valley Renaissance Institute, | Mineral Ridge | OH |
| Manjui Foundation, Inc., | Baltimore | MD |
| Masjidullah Economic Community Corporation of America (M.E.C.C.A.), | Philadelphia | PA |
| Mending Hoop Ranch & Reserve, | Peebles | OH |
| Mental Health Alliance, Inc., | Louisville | KY |
| Minor League Players Institute, | Chicago | IL |
| Mirabal Sister Culture and Community Center, Inc., | New York | NY |
| Montana Wildlife Recovery, Inc., | Bozeman | MT |
| Museo Eduardo Carillo, | Santa Cruz | CA |
| Natomas Education Foundation, | Sacramento | CA |
| NBBJ Training Academy, Inc., | Columbus | OH |
| Nerih, Inc., | Aliquippa | PA |
| Night Hawk Foundation, | Greenville | MS |
| Nursing Assistance Home Care Serv, Inc., | Randallstown | MD |
| Passport for Godly Ling, Inc., | Sante Fe | TX |
| Piscataway Township Education Foundation, | Piscataway | NJ |
| Pizza Family Ministries, | Deltona | FL |
| Pneuma Ministries Community Development, Inc., | Meridianville | AL |
| Polish American Leadership Initiative, | Chicago | IL |
| Positive Strokes, Inc., | Norman | OK |
| Quest Ministries International, | Hervey | LA |
| Restore Hope, Inc., | Bronson | MI |
| Ronald J. Weiss Memorial Foundation, | Lagrangeville | NY |
| Self-Sufficient Families, | Los Angeles | CA |
| Share the Love Center, | Simi Valley | CA |
| Solutions Benefiting Life Institute, Ltd., | Sudbury | MA |
| Sound Touches, | Jefferson | GA |
| Southern California Indian Health Coalition, Inc., | Banning | CA |
| Talamm, Inc., | Silver Spring | MD |
| Thomasville Boxing Association, | Thomasville | GA |
| Tower Educational Consulting Group, Inc., | Elyria | OH |
| Triune Project, Inc., | Newport Beach | CA |
| Turning Point for Women and Children, | Goldsboro | NC |
| Underwater Learning Institute, Ltd., | Baltimore | MD |
| US Chamber Foundation for Legal Reform, | Washington | DC |
| Victory Community Development, Inc., | Bessemer | AL |
| Willoughby Hills Lions Club Scholarship Fund, | Willoughby Hills | OH |
| Wolf Point Development Corporation, | Wolf Point | MT |
| Women of Vision, | Redondo Beach | 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.