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 |
|---|---|---|
| Able Charitable Foundation, Inc., | Dickinson | ND |
| Aleskan Foundation, | Havertown | PA |
| All Faith Counseling Center, Inc., | Gainesville | FL |
| Alsami Charity Foundation, | Dove Canyon | CA |
| American Childrens Orchestras for Peace, Inc., | Miami | FL |
| Arhome Community Development, Inc., | Pine Bluff | AR |
| Arkansas Community Bankers Foundation, Inc., | Hot Springs | AR |
| Assist International Ministries, Inc., | Lawrenceville | GA |
| Azeem Enterprises, Inc., | Hampton | VA |
| B. F. Walker & Associates, Inc. | Atlanta | GA |
| Beautiful Zion Community Development Corporation, Inc., | West Memphis | AR |
| Beech Island Recreation Association, Inc., | Jackson | SC |
| Belleville Township High School District 201 Educational Fndtn, Ltd, | Belleville | IL |
| Bowie Soccer United Bandits, | Arnold | MD |
| Brasil Brasil Cultural Center, | Culver City | CA |
| Bright Light, Inc., | Grand Rapids | MI |
| Brothers of the Light, Inc., | Rooselvelt | NY |
| Calder Museum, Inc., | Philadelphia | PA |
| Calvary Hill Fellowship, Inc., | Oceanside | CA |
| Canton District No. 66 Education, | Canton | IL |
| Cardiac Research Institute of New York, Inc., | Bronx | NY |
| Casa Nueva Vida, Inc., | Philadelphia | PA |
| Cass County Child Protective Service Board, | Atlanta | TX |
| Cenacle World Prayer Group, | Glendale | NY |
| Central Buganda University Foundation, Inc., | Annandale | VA |
| Childrens Christmas Tree, Inc., | Jacksonville | TX |
| Cinc, Inc., | Detroit | MI |
| Clemente Garcia Jr. Community Learning Center, | Corpus Christi | TX |
| Conservation Technology Research Institute, Inc., | Lamy | NM |
| Consider Source, | Los Angeles | CA |
| Continuum of Care Ministry, | Rustin | LA |
| Coshar Foundation, Inc., | Lanham | MD |
| Coweta County Rural Presevation Society, Inc., | Sharpsburg | GA |
| Creative Visions Education Foundation, Inc., | Grand Prairie | TX |
| C U B S Athletic Club, Inc., | Fort Mitchell | KY |
| Detroit Junior Buccaneers, | Detroit | MI |
| Downstate Technology Center, Inc., | Brooklyn | NY |
| Dreams Come True Stables, | Sandusky | OH |
| El Programa Via Milagro Corp., | Las Vegas | NV |
| Elkhorn Fire-Rescue Explorer Post 911, | Elkhorn | WI |
| E S C S Community Involvement Foundation, Inc., | San Diego | CA |
| Evanston Westside Community Organization, | Evanston | IL |
| Expert Readers, Inc., | Athens | GA |
| Family Zone, Inc., | Miami | FL |
| First Foundation, | Petersburg | VA |
| First Step Transitional Home, | Lenox Township | MI |
| Foundation for Excellence in Arts Education, | Tucson | AZ |
| Freightliner Toys for Tots, | Gastonia | NC |
| Friends of Commission for Women, Inc., | Chapel Hill | NC |
| Friends of Fellheimer Foundation, Inc., | Galesburg | IL |
| Friends of Rock Creek Lake, Inc., | Kellogg | IA |
| Friends of Tecopa Hot Springs, Inc., | Shoshone | CA |
| Friends of the Aids Museum, Inc., | New York | NY |
| Friends of the Library, | Stafford | TX |
| Fund for Humanity, Inc., | Tamarac | FL |
| Garden City Boxing Club, | Garden City | KS |
| Gentilly Christian Enterprise, | New Orleans | LA |
| Geoff Smith Memorial Scholarship Fund, | New Boston | MI |
| Ghana New Ventures Competition, Inc., | Philadelphia | PA |
| God is Good Ministrys, Inc., | Memphis | TN |
| Good Shepherd Humanitarian Corp., | Lantana | FL |
| Goodlettsville Middle School Parent Teacher Organization, | Goodlettsville | TN |
| Greater Harvest Housing Corp., | Baltimore | MD |
| Griffin Economic Development Corporation, Inc., | Kingsland | TX |
| Ground Zero Pairing Project, Inc., | Portland | OR |
| Gulf County United Community Development Corporation, Inc., | Port St. Joe | FL |
| Heritage Exchange, Ltd., | New Rochelle | NY |
| Hidalgo Independent School District Scholarship Foundation, | Hidalgo | TX |
| Highland Development, Inc., | Coalmont | TN |
| Hillcrest Housing Development Fund Corporation, | Bronx | NY |
| Home Sweet Home, | Montgomery | AL |
| Hopeful Equestrians Academy of Riding Therapy, Inc., | Dahlonega | GA |
| Humanity and Animal Sake Foundation, | Cerritos | CA |
| Ibadan College of Medicine Alumni Association North America, | Southlake | TX |
| Inner Asian Conservation, Inc., | Hamden | CT |
| Inner Circle Youth Services, Inc., | Washington | DC |
| Inner City Connections, | San Diego | CA |
| Inter-Cultural Services of Hamilton County, Inc., | Carmel | IN |
| International Royal Crescent Education Foundation, Inc., | Warner Robins | GA |
| Iowa National Vietnam Veterans Traveling Memorial, Inc., | Ankeny | IA |
| Irving Gators Youth Organization, | Irving | TX |
| Jacobs Ladder Transitional Home, | Kittrell | NC |
| Jefferson County Deputy Sheriffs Reserve, Inc., | Charles Town | WV |
| Jericho Alternative Community Development Corp., | Atlanta | GA |
| Jesus Ruiz Program, | Paramount | CA |
| Kamp Kindness, Inc., | Bowie | MD |
| Kiya House, Inc., | Riverdale | GA |
| Korbett Kompany Productions, | San Diego | CA |
| Lance Johnstone Foundation, | Philadelphia | PA |
| Latin Jazz Fest Charties, Inc., | Cape Coral | FL |
| Liberty Baseball, Inc., | Kansas City | MO |
| Long Center Foundation, Inc., | Lafayette | IN |
| Louisiana Fatherhood Initiative Program, | Baker | LA |
| Lowell Dreyer Memorial Scholarship Fund, Inc., | Ottertail | MN |
| Memphis Regional Youth Sports Alliance, | Memphis | TN |
| Metro East Warriors Youth Program, | Cahokia | IL |
| Migrant & Seasonal Housing, Inc., | Americus | GA |
| Millboro Ruritan Foundation, | Millboro | VA |
| Mission Emmanuel, | Portland | OR |
| Mission Joy and Hope, | Tacoma | WA |
| Mount Upton Thunder Run for Children, | Mount Upton | NY |
| Muller Foundation, | Chicago | IL |
| National Park Treasures, | Cottonwood | AZ |
| New Hope Technology, | Chesapeake | VA |
| Noble Action Public Service Corp., | Los Angeles | CA |
| Oasis Agency, Inc., | Flint | MI |
| Olive Branch Animal Rescue & Refuge, Inc., | Sistersville | WV |
| Opportunity Scholarship Fund, Inc., | Melrose Park | IL |
| Our Own Place, Inc., | St. Croix | VI |
| Ownership Gift, Inc., | Riversdale | UT |
| Partners for Wellness Agencies, Inc., | Lithonia | GA |
| Partners in Learning, Inc., | Williamstown | NJ |
| Peace of God Ministries, Inc., | South Easton | MA |
| PharmCo Solutions, | Ann Arbor | MI |
| Physicians Medical Education and Public Health Fund, | St. Charles | IL |
| Pilgrim Development Corporation, | Chicago | IL |
| Planned Housing, Inc., | Marietta | GA |
| Power for Living Charities, | Antioch | CA |
| Project Aids Khmer, | Lincoln | RI |
| Project Still I Rise, Inc., | Dallas | TX |
| Pros & Cons for Kids, | Walnut Creek | CA |
| Rainbow Redirections Childrens Services, Inc., | Miami | FL |
| Randy Caldwell Ministries, Inc., | League City | TX |
| Rapha Therapy Services, Inc., | La Grange | KY |
| Read Foundation CME, Inc., | Warner Robins | GA |
| Richmonders for Effective Government, | Richmond | VA |
| Rio Grande Valley Community Foundation, | McAllen | TX |
| Rise Institute for Science and Education Charitable Trust, | Manlius | NY |
| Roel Advantage Corp., | Carolina | PR |
| Ronny Crownover Marrow Foundation, Inc., | Denton | TX |
| Rotary Club of Amherst East Foundation, | Williamsville | NY |
| S C Regional Housing Foundation, Inc., | Barnwell | SC |
| Sacramento I Care Center, | Citrus Heights | CA |
| Safe Haven for Strays, Inc., | New Port Richey | FL |
| Sagola Fire Department Auxiliary, | Channing | MI |
| San Diego Cancer Research Institute, | Vista | CA |
| Seniors Cab, Inc., | Houston | TX |
| SGCA, Inc., | Cheyney | PA |
| Sleeping Bear Literacy Foundation, | Dexter | MI |
| Society for the Preservation of Rockwood Pond, | Fitzwilliam | NH |
| Soho Arts Council, Inc., | New York | NY |
| Southwest Arts Council, Inc., | Berea | OH |
| Start Foundation of Virginia, | Vienna | VA |
| Summer Therapy Center, | Warren | OH |
| Teachers Council, Inc., | Greenbelt | MD |
| Timber Hills Housing of Alcorn County, Inc., | Corinth | MS |
| Timeless Theatre Arts, Inc., | Brooklyn | NY |
| Toppenish Foster Parent Association, | Toppenish | WA |
| Totten Peters Communications, Inc., | Harrisburg | PA |
| Tri Star Employee Development Corp., | San Antonio | TX |
| True Love Ministries, | Lancaster | CA |
| Urban Housing Association, | Oakland | CA |
| Vester Community Service, Inc., | Downey | CA |
| Virginia Motorsports Museum & Hall of Fame, Inc., | Stuart | VA |
| Waismann Foundation, | Beverly Hills | CA |
| Washington Square Foundation, Inc., | Hinsdale | IL |
| Wayland Community Access and Media, Inc., | Wayland | MA |
| Wayne County Vision 2000, | Monticello | KY |
| West Virginia Region VI Local Elected Official Board, Inc., | Morgantown | WV |
| Wilson County Sheriffs Youth Ranch, | Mount Juliet | TN |
| Wilson Economic, Inc., | Tampa | FL |
| Womens Initiative Network, Inc., | Malvern | PA |
| Word of Faith Ministries, Inc., | Smithfield | VA |
| Young Adults Association, Inc., | Houston | TX |
| Young Christian Ladies Organization, Inc., | New York | NY |
| Yunnan America Foundation, Inc., | Glenwood City | WI |
| Zonta Club of Laramie, | Laramie | WY |
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.