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 |
|---|---|---|
| 3TO, | Sunnyvale | CA |
| According to His Riches Corporation, | Washington | DC |
| ActiVote America, Inc., | Carmel | IN |
| Africa Tent Evangelism, Inc., | Lubbock | TX |
| African Aids Prevention and Medical Assistance Foundation, | Charlotte | NC |
| All Faith Youth Outreach Program, Inc., | Montgomery | AL |
| Alliance Preparatory High School, | Rancho Cucamonga | CA |
| AMOR, Inc., | Queens | NY |
| Animal Resource Center, Inc., | Slinger | WI |
| Answer Evangelistic Ministries, Inc., | San Antonio | TX |
| Arch Angel Arts Center, | Rochelle | VA |
| Aventis Behring Foundation for Research and Advancement of Patient Health, | King of Prussia | PA |
| Bamboo Village Hawaii, Inc., | Kurtistown | HI |
| Begin Again Ministries, Inc., | Springfield | MO |
| Bethel Ministries, Inc., | Huachuca City | AZ |
| Better Days Ahead, Inc., | Houston | TX |
| B.F. Walker & Associates, Inc., | Atlanta | GA |
| BHPS PTO, Inc., | Tallahassee | FL |
| Blessed Through You, Inc., | Odenton | MD |
| Breaking the Cycle, Inc., | Smyrna | GA |
| Bucklin Community Better Life Foundation, | Bucklin | KS |
| Building Doorways, | Andover | MN |
| Bullock Foundation, Inc., | Charlotte | NC |
| Butte Ski Club, | Butte | MT |
| Called to Serve, | Troy | MI |
| Cardiology P.C. Research Foundation, | Birmingham | AL |
| Casa Del Sol Mobile Home Corporation, | Davis | CA |
| CECN Foundation, | Nacogdoches | TX |
| Center for Civil War Living History, Inc., | Roanoke | VA |
| Center for Regional Economic Strategies, | Dayton | OH |
| Central Washington Community Wellness Foundation, | Ellensburg | WA |
| Changed Lives Seminars and Ministry, | Memphis | TN |
| Chillicothe 757 Colts Baseball, | Chillicothe | OH |
| Christian Life School Foundation, | Kenosha | WI |
| Christian Rationalism Redeemer Center Correspondent, Inc., | Waterbury | CT |
| Clarence & Lynn Wolfe Foundation, | Searcy | AR |
| Columbus Georgia Wheelchair Athletic Association, | Columbus | GA |
| Community Finance Corporation, | Tucson | AZ |
| Community Healing Arts Center, Inc., | Florence | MA |
| Community Health Resource, Inc., | Hogansville | GA |
| Community Transportation Agency, Inc., | Wilmington | DE |
| Conrad Charitable Foundation, | Northville | MI |
| Consciousness, Inc., | Milwaukee | WI |
| Coptic Legal Foundation, | Glendale | CA |
| Council for Educational Improvement, | Santa Fe | NM |
| Cri-Du-Chat Research Foundation, | Cumming | GA |
| Danielle Dawn Smalley Foundation, Inc., | Crandall | TX |
| Danish American Language Foundation, | St. Charles | IL |
| Danita Corbitt Memorial Scholarship, Inc., | Rossville | GA |
| Developmental Education & Research, Inc., | Chandler | AZ |
| Diamonds in the Rough, | New Orleans | LA |
| Disabled First, | Oceanside | CA |
| Disabled Traveler, | Lapeer | MI |
| Do2Learn Foundation, Inc., | Raleigh | NC |
| Doctor William H. Huger Home Charitable Trust, | Charleston | SC |
| Dragon Fly After School Program, | Cambridge | MA |
| Duxbury Recreation Foundation, Inc., | Duxbury | MA |
| Eagle Feather Publishing and Research Institute, | Austin | TX |
| El Leon Literary Arts, Inc., | Berkeley | CA |
| Enchantment House Community Services, Incorporated, | Missouri City | TX |
| Energy Farm, | Jackson | MS |
| Energy for the Future, | Rancho Cordova | CA |
| Engineers Rod & Gun Club Charities, | Ottawa | IL |
| Eucalyptus View, Inc., | Escondido | CA |
| Faithful Servant Ministries, | Alvord | TX |
| Family Images, Inc., | New York | NY |
| Family Unity World Wide, | Rockmart | GA |
| First Baptist Faith Foundation, | Hilton Head | SC |
| For the Love of Homeless Pets, Inc., | Hialeah Gardens | FL |
| Foundation for Consumers Construction Assistance, Inc., | Bethany | OK |
| Foundation for in Home Care, Incorporated, | Chattanooga | TN |
| Foundation for Integrative Therapies, | Washington | DC |
| Foundation for Professional Excellence in the Community College, | Austin | TX |
| Foundation for the Re-Entry of Ex-Offenders, Inc., (Free), | Clinton | OH |
| Freedom Watch, Inc., | Miami | FL |
| Gente Ayudando Gente S A, | Houston | TX |
| Georgia Advocate Health Partners, Inc., | Atlanta | GA |
| Grace Baptist Chapel Community Development Corporation, | Bronx | NY |
| Grace Community Development Corporation, | Memphis | TN |
| Grapevine Center for Communication Arts, Inc., | Bloomfield | CT |
| Hair Angels Foundation, Inc., | Carmel | IN |
| Healing the Environment, Inc., | Thayne | WI |
| Hearts of Peace Foundation, | Boulder | CO |
| Hope Foundation, Incorporated, | Gaithersburg | MD |
| Housing & Community Synergy, Inc., | Anaheim | CA |
| Howard Family Foundation, Inc., | Los Angeles | CA |
| Human Services Projects, Inc., | Park Forest | IL |
| Idaho Clean Air Foundation, Inc., | Sandpoint | ID |
| Imani Support Services, Inc., | Birmingham | AL |
| In His Rest Ministries, | Anacortes | WA |
| Inner City Youth Computer Network, | Philadelphia | PA |
| Inspirational Family Enrichment Association, Inc., | Inkster | MI |
| Institute for the Advancement of Contemporary Chinese Architecture, Ltd., | Oyster Bay | NY |
| Institute of Media Research, Inc., | Cambridge | MA |
| Institute United for the Study and Defense Against Racism Toward Chinese People, Inc., | Flushing | NY |
| Interdisciplinary Artists Aggregation, Inc., | Santa Cruz | CA |
| International Justice Center, Inc., | Suwanee | GA |
| International Latino Womens Congress, | Philadelphia | PA |
| Isbell Home, Inc., | Gadsden | AL |
| Jack and Elizabeth Gellman Torah Foundation, Inc., | Amherst | NY |
| Jewishlinks, Inc., | San Mateo | CA |
| Jo Saltkill Ministries, Inc., | Ft. Worth | TX |
| John J. Barcklow Foundation, Inc., | Springfield | VA |
| Kathedral Community Development, Inc., | Tampa | FL |
| Kinderhudson Corporation, | Nyack | NY |
| Ladwin Corp., | San German | PR |
| Lafontaine Christian Church Scholarship Fund, | Omaha | NE |
| Land Conservancy, Inc., | Fairfield | NJ |
| Lark Second Chance, | Harvey | IL |
| Laws of Life Expression Contest, Inc., | Greensboro | NC |
| L D P Memorial Fund, Inc., | Elizabeth | NJ |
| Linda Parham Ministries, Inc., | Worcester | MA |
| Long March Foundation, Inc., | New York | NY |
| Love for Life Foundation of Philippine American Physicians in America, | Ledyard | CT |
| Lyceum Corporation, | Dallas | TX |
| Making a Difference Foundation, | Los Angeles | CA |
| Mapua Alumni Foundation, Inc., | Yorba Linda | CA |
| Maridon Museum, | Butler | PA |
| Marion Regional Healthcare Foundation, | Mullins | SC |
| Mauldin Scholarship Charitable Trust, | North Little Rock | AR |
| Metropolitan Community Housing and Development Organization, Inc., | Baton Rouge | LA |
| Mirandette Martial Arts Center, Inc., | Kentwood | MI |
| Moscow Directors’ Art Theatre Studio of New York, | New York | NY |
| Mount Pleasant Outreach Ministries, Inc., | Atlanta | GA |
| Movement is Life, Inc., | Detroit | MI |
| Moving Transit Through LA, | Los Angeles | CA |
| NBCAR Historic District, | Dothan | AL |
| Neurotherapy Research Association, Inc., | Chevy Chase | MD |
| New Beginning Home Preparing for the Future, | Winston Salem | NC |
| New Dimension Theatre Studio, Inc., | Edgewater | NJ |
| New Vision Generational Learning Center, | Kalamazoo | MI |
| Nickel of Hope, | Cedar Hill | TX |
| Nile Vintage Group, Inc., | Brooklyn | NY |
| Non Profit Secretarial Service NPSS, Inc., | Houston | TX |
| North Coast Alliance, | Cambria | CA |
| North Florida Housing, Inc., | Newberry | FL |
| Note Worthy Outreach, Inc., | Mission | KS |
| Notoriety, Inc., | Irvine | CA |
| N.P.R.S.C., Inc., | New Port Richey | FL |
| Nutritional Biomedicine Research Institute, Inc., | Aspen | CO |
| Officeplease Foundation, | Glen Ellen | CA |
| On Target of North Carolina, Inc., | Kernersville | NC |
| Osseo Community Foundation, | Osseo | MN |
| Our Father’s House, Inc., | Goose Creek | SC |
| Oxford Muse, | Pearland | TX |
| Particle Economics Research Institute, | Eastsound | WA |
| Partnership for Health, Healing & Community, | Saco | ME |
| Perpetual Help Unlimited, | Chicago | IL |
| Pineland Farms, Inc., | New Gloucester | ME |
| Place of Hope Dog Rescue Foundation, | Valentine | AZ |
| Pokagon Fund, Inc., | New Buffalo | MI |
| Preventive Care for Productive Lives, Inc., | Potomac | MD |
| Professionals Network of Florida, Inc., | Jupiter | FL |
| Project Jakana, | Ukiah | CA |
| Radar, Inc., | Reno | NV |
| Rational Living Foundation, Inc., | Tampa | FL |
| Real Estate Education Foundation, | Albuquerque | NM |
| Rhonda Joy Edwards Vansant Foundation, Inc., | Portland | OR |
| Rock Springs Community Center, | Mullin | TX |
| Rockville Striders Youth Track Club, Inc., | Rockville | MD |
| Rozie Wilson White Agency, Inc., | Cedar Hill | TX |
| Ruthmere Foundation, Inc., | Elkhart | IN |
| Sea Life Studies, Inc., | Morro Bay | CA |
| Seeds of Hope, | Corralitos | CA |
| Senior Citizens Foundation, Inc., | Deming | NM |
| Serv Behavioral Health Systems, Inc., | West Trenton | NJ |
| Share the Warmth, Inc., | Evansville | IN |
| Sharing the Journey, | Toledo | OH |
| Sharon Sockwell-Clark Mission Foundation, Inc., | Bergheim | TX |
| Shield of Faith Out Reach Ministries, Inc., | Atlanta | GA |
| Shirley A. Cunningham Jr. Family Foundation, Inc., | Georgetown | KY |
| Show Low Housing Coalition, Inc., | Show Low | AZ |
| Sibley House, | Nuevo | CA |
| Silence the Violence, Inc., | Brooklyn | NY |
| Snow Cloud Farm, Inc., | Asheville | NC |
| Solutions Community Outreach, Inc., | Houston | TX |
| South Central Urban Ministries, Inc., | Nashville | TN |
| Southwest Psychoanalytic Foundation, | Tucson | AZ |
| Spirit Investigations, Inc., | Nashville | TN |
| Spotlight Fashion Group, | Spartanburg | SC |
| SRDS, | Sartell | MN |
| SS&W Enterprise, Inc., | Philadelphia | PA |
| St. Augustine Foundation, Ltd., | Yonkers | NY |
| St. Claude Community Family Center, | River Ridge | LA |
| Stewart W. and Willma C. Hoyt Foundation, | Binghamton | NY |
| Stratford Festival Theater, Inc., | Fairfield | CT |
| Sundance Farm, Inc., | Inman | KS |
| Supporting Parents Educational Dreams, Inc., | Portland | OR |
| Tallship Michigan, | Franklin | MI |
| Talons & Tails, Inc., | Bunnell | FL |
| Tarlow Family Foundation, Inc., | St. Louis | MO |
| Temple Broadcasting Communication, Inc., | Simpsonville | SC |
| Texas Panhandle Film Commission, | Amarillo | TX |
| Thomasville Initiative, | Thomasville | NC |
| Titusville Friends of the Arts, | Hydetown | PA |
| To God be the Glory Ministries, | St. Louis | MO |
| Tony J. Ferry Ministries, | Rehoboth | MA |
| Trail Corps Academy, | Silverthorne | CO |
| United Charities of America, | San Angelo | TX |
| Upward Bound Youth Foundation, Inc., | Clearwater | FL |
| Veneto Org, | Washington | DC |
| Virtuous Women Under Construction, | Los Angeles | CA |
| VNA Foundation, Inc., | Syracuse | NY |
| Walk-Ons, Inc., | Salt Lake City | UT |
| Well Ministries, Inc., | Wings Mills | MD |
| West Piedmont Workforce Investment Board, | Martinsville | VA |
| Wishing Well Foundation of America, Inc., | Palmetto Bay | FL |
| Women and Wisdom Foundation, Inc., | Greensboro | NC |
| Women of Faith Ministries and Gods Associates, | Indianapolis | IN |
| Women of Light Foundation, Inc., | Potomac | MD |
| Workers Housing Corporation, | San Juan | PR |
| WOW Community Outreach, Inc., | Birmingham | AL |
| W.W.O.C.B. — “We Want Our Children Back” Community Organization of Athens, | Athens | AL |
| Xristos Association, Inc., | South Holland | IL |
| Yonkers Partnership Housing Development Fund Corporation, | Yonkers | NY |
| Youth Determined to Succeed Y.D.T.S., Inc., | Pittsburgh | PA |
| Youth Excelling Socially, Inc., | Little Rock | AR |
| Youth of Promise, | Irvine | 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.