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 |
---|---|---|
AG Heritage Park, Incorporated, | Alta Vista | KS |
Alabama Chapter of Safari Club International, Inc., | McCalla | AL |
American Breast Feeding Institute, Inc., | East Sandwich | MA |
American Principles Foundation, | Washington | DC |
Animal Recovery Foundation - Animal Rehabilitation Fund, | Cranston | RI |
Animal Rights Enforcement Corp., | New York | NY |
Arch Plaza, Inc., | Miami Beach | FL |
Awakening Foundation, | Beaverton | OR |
Baba Dilip Singh Hospital Corporation, | Pittsburgh | PA |
Barbara H. Halpern Foundation for Women and Children, | Bergenfield | NJ |
Bucks County Amateur Radio Emergency Service, | Warminster | PA |
By Faith Experience Ministries, Inc., | Jacksonville | FL |
C S Foundation, Inc., | Keithville | LA |
C. W. Golden Foundation, Inc., | Fayetteville | GA |
Casablanca American School Foundation c/o CT Corporation, | Wilmington | DE |
Cesar A. Padilla Messianic Ministries, Inc., | Warner Robins | GA |
Center for Active Video Education, | Bethesda | MD |
Charley One Air Search & Rescue, | Bassfield | MS |
Christian Camping, Inc., | Clermont | IA |
Church Land Foundation Corp., | Frisco | TX |
Circle of Life Farm & Rescue, | Central Islip | NY |
Citizens for Classical FM, | Denver | CO |
Community Counts, | Santa Monica | CA |
Community Focused Development Corporation, | Saint Louis | MO |
CRT-Campaign for Responsible Transplantation, Inc., | New York | NY |
Dallas Tax Assistance Program, | Dallas | TX |
David G. Joyner Ministries, | Bakersfield | CA |
Denise Smith Ministries, Inc., | Southport | NC |
Detroit Summer Finance Program, Inc., | Detroit | MI |
Digital Bridge Learning Resource Center, Inc., | Sun City Center | FL |
Donna Potter Ministries, Inc., | Kingfisher | OK |
Donnas Day Care & Learning Center, | San Bernardino | CA |
E.W. Willheart Educational Foundation, Inc., | Atlanta | GA |
East West Academic Business and Cultural Council, | New York | NY |
Employment Education Performance Improvement, Inc., | San Bernardino | CA |
Fathers House Association, | Chicago | IL |
Fishers of Men, Inc., | Alto | GA |
Frank T. Fair Foundation, | Blue Bell | PA |
FSASE Scholarship Foundation, Inc., | Tallahassee | FL |
Fun Foundation, | Koloa | HI |
Galena Park Boxing Academy & Youth Center, Inc., | Galena Park | TX |
Glastonbury Interfaith Association, Inc., | Glastonbury | CT |
Great Praise Outreach, Inc., | Mobile | AL |
Greentrust Alliance, Inc., | Cherry Hill | NJ |
Helping Hands International, | Los Angeles | CA |
High Tech Imaging, Inc., | Los Angeles | CA |
Hillsborough Historical Society, | Hillsborough | CA |
Hingham Shipyard Historical Foundation, | Hingham | MA |
Household of Faith Ministries, Inc., | Sandy Hook | KY |
Housing Redevelopment & Rentals, Inc., | St. Petersburg | FL |
Human Development Center, Inc., | Milwaukee | WI |
Independent Thinking & New Media Foundation Corp., | New York | NY |
Inn Ovations for Humanity, | New Orleans | LA |
Institute for Ministry Law & Ethics, | Salt Lake City | UT |
Institute of One, | Waianae | HI |
Islamic Society & MASJID, | Napa | CA |
Jacksonville Education Foundation, Inc., | Jacksonville | AR |
Joseph G. Cirillo Memorial Scholarship Fund, | Havertown | PA |
Kleiner Foundation, | Dunn Loring | VA |
Knox Area Youth Recreation Ministries, Inc., | Knoxville | TN |
Knox Hope Community Development Corporation, | Baltimore | MD |
L A C E Foundation, | NUEVO | CA |
Lee Community Services, | Antioch | CA |
Lewis Street Housing Development Fund Company, Inc., | Buffalo | NY |
Liberty Charitable Foundation, Inc., | Bainbridge | GA |
Liberty Greys Military and Civilian Society, | Whitman | MA |
Lord and His Children Outreach Ministry, | Chicago | IL |
Maritime Shoshone, Inc., | Moss Beach | CA |
MEDIA Internship Program, | San Francisco | CA |
Memorable Moments Wishes and Youth Services, Inc., | Birmingham | AL |
Men of Purpose K-Vision, Inc., | East Palo Alto | CA |
Miami-Cass County Freedom Bound Wildlife Rehabilitation Center, Inc., | Peru | IN |
Mommys Breathing Space, | Seattle | WA |
Moonvine Consortium, | Harrisburg | AR |
Moses Udebiuwa Memorial Foundation, | Davidsonville | MD |
Muslim American Voice for Economic & Human Survival, Inc., | Evanston | IL |
Nanyo Kouryo Kyoukai Corporation, | Saipan | MP |
Network of Believers, | Poulsbo | WA |
New Jersey Turn District of the American Turners, | Mahwah | NJ |
New York Menopause Foundation, | New York | NY |
Newton County Adult Education, Inc., | Morocco | IN |
North Carolina Athletic Council, | Durham | NC |
Oakland Morh-I Tenants Association, | Oakland | CA |
Ombudsmen to Promote Government Integrity, | Alamo | CA |
Pendleton House Association, | Elizabeth City | NC |
Prayer Time Ministries, | Atlanta | GA |
Project Arizona Civic Education, | Tucson | AZ |
Project Matthew, | Carrollton | TX |
Project SOS, Inc., | Linden | AL |
Re-Compute Org., | Omaha | NE |
Red Sand Foundation, Incorporated, | Ridgewood | NJ |
Red Sea Mission, Inc., | Lancaster | SC |
Renewal Housing Foundation, | San Jose | CA |
Resource Conservation and Information Institute, Inc., | Weiser | ID |
Rethinking Aids the Group for the Scientific Reappraisal of the HIV, | Oakland | CA |
Rhema Community Development, | Chicago | IL |
RNIB America, Inc., | Washington | DC |
Rudy Kachmann Behavior Foundation, Inc., | Fort Wayne | IN |
Safe Haven Family Restoration, Inc., | Savannah | GA |
Sapio Institute, | Chesterbrook | PA |
SBS Basketball Foundation, | Gilbert | AZ |
Scott Ferguson Ministries, Inc., | Cleveland | GA |
Scott Foundation, Inc., | Scott | MS |
S.D. Ireland Cancer Research Fund, Inc., | South Burlington | VT |
Sequoia Presidential Yacht Foundation, | Washington | DC |
Shannon House, Inc., | Baltimore | MD |
Sigma Chi Beta Epsilon Educational Foundation, Inc., | Salt Lake City | UT |
Social Humane Appreciation Relief Project Community Development and Betterment Corporation, | Miami | FL |
Southern Friendship Community Development Corporation, Inc., | Temple Hills | MD |
Spaulding Paolozzi Foundation, | Charleston | SC |
Supreme Designs, Inc., | Los Banos | CA |
Surviving Artists, Inc., | Memphis | TN |
Telios, Inc., | Charleston | SC |
Tennessee Business Roundtable Foundation, | Nashville | TN |
Tony Betten Family Foundation, | Grand Rapids | MI |
Truth in Research Foundation, | Foster City | CA |
U-Start, Inc., | Schenectady | NY |
Universal Cancer Foundation, Inc., | Springhill | FL |
Valley of the Sun Boys and Girls Club, | Scottsdale | AZ |
Vigil Enterprises, | Albuquerque | NM |
Webster Area Soccer Association, | Webster | SD |
Westwood Children’s Center, Inc., | Houston | TX |
Whatever ICD, | New York | NY |
Williams Economic Development, Inc., | Ocala | FL |
Willis Demery Community Development Corporation, | New Orleans | LA |
Willow Brook Institute of International Relations, Inc., | Bethesda | MD |
Willowbrook-Champions Figure Skating, | Houston | TX |
Wisdom Village, | Alameda | CA |
Y Entrepreneurial Society, Inc., | New Haven | CT |
Youth Fitness and Education Association, | Alexandria | VA |
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.