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 |
---|---|---|
2nd Chance Young Adult Organization, | Seattle | WA |
29 11 Student Ministries, | Mars Hill | NC |
E. 107th St. Oldtimers Alumni, | New York | NY |
A. E. Thomas Foundation for Integrative Medicine, | Albuquerque | NM |
After School Tutoring Homework Assistance Program, | Hazelton | PA |
AGAPE, | Hobbs | NM |
America Health Care Resuscitation Organization, | New York | NY |
Association of Priest, Inc., | Jacksonville | FL |
Avalon R & D, Inc., | Williamsville | NY |
Baskets of Hope, | Brecksville | OH |
Ben Rush Elementary School Foundation, | Redmond | WA |
Bexar County Youth in Action, | San Antonio | TX |
Bright Future Foundation, | Beverly Hills | CA |
Broadcast Freedom International, Inc., | Blandford | MA |
Bucks County Affordable Housing Corporation, | Doylestown | PA |
Buffalo Soldiers Foundation, | Ft. Myer | FL |
Capoeira Arts Foundation, Inc., | Berkeley | CA |
Carequest Group, Inc., | Memphis | TN |
Carl Aven Ministries, Inc., | Catoosa | OK |
Casa Major, Inc., | Fountain Valley | CA |
Center for US-Japan Comparative Social Studies, | San Diego | CA |
Chicago Metropolitan Development Association, | Aurora | IL |
Child & Family Development Services, Inc., | Tulsa | OK |
Childrens Amputee Foundation, Inc., | Greensboro | NC |
City Youth Adventures, | Cincinnati | OH |
Compassion Unlimited IC, | Chico | CA |
Connections to Success, | Houston | TX |
Costa Rica-Latin America School Supplies, Inc., | Palm Bay | FL |
Daughters of the King of Judah Ministry, | Albany | GA |
Destiny Foundation, | Moss Point | MS |
Doc Communications Media Group, | Somerset | NJ |
Educators Basketball Association, Inc., | Boyds | MD |
El Segundo Youth Football & Cheerleading, Inc., | Redondo Beach | CA |
Elementary Decisions, Inc., | Richmond | VA |
Fathers on Rights for Custody Equality, | Louisville | KY |
Firearms Owners Against Crime Educational Fund, Inc., | McDonald | PA |
First Homebuyers Group, Inc., | Greensboro | NC |
Fort Smith Christian School Foundation, | Fort Smith | AR |
Garden City Boxing Club, | Garden City | KS |
Gehazi Group Home, Inc., | Railto | CA |
Georgia Guides, Inc., | Reidsville | GA |
Grace Foundation, | Folsom | CA |
Great American Duck Race of Deming, Inc., | Deming | NM |
Greater Houston Charismatic Youth Center, Inc., | Pasadena | TX |
Harris Low Income Medication Assistance Organization, | Huntington | WV |
Hawthorne Smith House Lil Bit of Heaven, | Dallas | TX |
Hokkaido International School Endowment Fund, Inc., | Portland | OR |
Homes for the Hopeless, | Rocky Mount | NC |
Hope and a Future, Inc., | Suitland | MD |
House of Dreams, Inc., | Rockmart | GA |
Humanitarian Force, | Fayetteville | NC |
Illinois State Police Heritage Foundation, Incorporated, | Springfield | IL |
Images for Nonprofit, Inc., | Wilmette | IL |
Inland Mom & Dad Mission, | Ontario | CA |
Inspiring Excellence, | Tucson | AZ |
Institute for the Study of American Religion, | Santa Barbara | CA |
International Healing Network, Inc., | Houston | TX |
International Museum of Military History, | Dighton | MA |
Islam & the Community of Sacramento, | Sacramento | CA |
Jeremiah Group, Inc., | Pontevedra Beach | FL |
Justus Curry Foundation, | Husum | WA |
Kansas City Eritrean Development Foundation, | Kansas City | MO |
Kimberly Asther Ministries, | Roland | AR |
King Works, Inc., | Tampa | FL |
Kitchen K – A Design Gallery, Inc., | Washington | DC |
Last Resort Foundation, Inc., | Hercules | CA |
Lay Claim Gods New Covenant Ministry, | St. Louis | MO |
Liberty Historical Society, Inc., | Kansas City | MO |
Life's Blood Ministry, | Colorado Springs | CO |
Light of the Trinity Montessori School, Inc., | West Orange | NJ |
Literacy Indiana, Inc., | Bloomington | IN |
Memorable Moments Wishes and Youth Services, Inc., | Birmingham | AL |
Men Against Domestic Violence, | Bonifay | FL |
Meristem, Inc., | Brooklyn | NY |
Metropolitan Alliance, Inc., | Washington | DC |
Metropolitan New York Chapter Delaware State Univ. Alumni Assoc., | Bronx | NY |
Mid-Texas Cultural Center, Inc., | New Braunfels | TX |
Mission Endowment Fund of Malta Lutheran Church, | Malta | MT |
Mount Olive Adult Day Care Home, | Charlotte | NC |
Music With a Mission, Inc., | Lexington | KY |
New Future Education Fund, | San Marino | CA |
New Jerusalem Assistance Ministries, | Houston | TX |
Norman Borlaug Heritage Foundation, | Cresco | IA |
North Firefighters Benevolent Fund, Inc., | Naples | FL |
North Hills Jaycees Foundation Charitable Trust, | Simi Valley | CA |
Northeast Mississippi Heritage Tr, | Corinth | MS |
Northern Tier Neighborhood Crime Watch, | Great Bend | PA |
Northwest Action Council, Inc., | Chicago | IL |
NSI-Hannibal Riverbluff, Inc., | Bowling Green | MO |
Oak Center Neighborhood Association, | Oakland | CA |
Oklahoma Film Academy, | Tulsa | OK |
Ole Gilliam Mill Park, | Sandford | NC |
Omentum Research Foundation, | San Gabriel | CA |
On My Way, | Atlanta | GA |
One Accord Asset Development Fund, | Hilliard | OH |
One By One, Inc., | Clarkston | GA |
Open Door Society, Inc., | N. Hollywood | CA |
Organization for Islamic Learning, | Charlottesville | VA |
Peace B Still Foundation, Inc., | Lehigh Acres | FL |
Pennfield Parent Teacher and Student Organization, | Battle Creek | MI |
People Awareness Council, Inc., | American Falls | ID |
Planet Dog Philanthropy, | Portland | ME |
Prescott Center for Nonviolent Communication, | Prescott | AZ |
Pro Desarrollo Comunitario Prodecom, Inc., | Los Angeles | CA |
Project R O S E – B U D S, Inc., | Romeoville | IL |
Prop Development Group, | Missouri City | TX |
Real Malibu Players, | Malibu | CA |
Residents Council of Harriet Tubman Terrace Apartments, | Detroit | MI |
Resource Alliance, Inc., | Washington | DC |
Right One Corporation, | Los Angeles | CA |
Rocky Mountain Horse Foundation, | Tabernash | CO |
Rowland Youth Club, | Greentown | PA |
Saegertown Heritage Society, | Saegertown | PA |
Saints Helping Saints Community Outreach, Inc., | Victorville | CA |
Selective Multi-Services, Inc., | Bronx | NY |
Sequel Mental Health, | Detroit | MI |
Serenity Village, Inc., | Eastman | GA |
Sierra Watch, | Piedmont | CA |
Sociedad Humantaria Pro-Animales, Inc., | Guayama | PR |
Sons of Thunder Ministries, | Lathrup Village | MI |
St. Mark Development Corporation, Inc., | Cincinnati | OH |
Sunshine Ethority, Far Rockaway, | NY | |
The Way, | Norman | OK |
Threshold–The Next Step, Inc., | Reedville | VA |
Triad of West Virginia, Inc., | Charleston | WV |
Turning Point Emergency Shelter, | Houston | TX |
United Cancer Research Foundation, | Longhorne | PA |
Victoria Lions Fastpitch Association, | Victoria | MN |
West End Clinic, Inc., | St. Louis | MO |
West Tallahatchie County Consortium, Inc., | Webb | MS |
Wilson Community Development Corp., | Phoenix | AZ |
Winters Institute, | Winters | CA |
Witness, Inc., | Albuquerque | NM |
Woodruff-Adams Foundation, | Poplar Bluff | MO |
World of Wonders, | Port St. Lucie | FL |
Wound Biotechnology Foundation, Inc., | Boston | MA |
Yeshua Foundation, Inc., | Elgin | IL |
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.