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 |
|---|---|---|
| ACHI, Inc., A Not for Profit Corporation, | Brooklyn | NY |
| African-American Health Network, | Cincinnati | OH |
| Agape Outreach and Development Center, | Kansas City | MO |
| All About Us, Inc., | Johnstown | PA |
| American Associates of York Minster Fund, | Washington | DC |
| American Friends of B'Nai Levy Foundation, | Brooklyn | NY |
| American Youth Athletic and Scholarship Fund, Inc., | Bethel | OH |
| American Youth Institute, | Atlanta | GA |
| Appalachian Domestic Violence Collaborative, | Jackson | OH |
| Appalachian Leadership Program, | Boone | NC |
| Assistance Dogs for Freedom, Inc., | Northbrook | IL |
| Avondale Public Safety Task Force, Inc., | Cincinnati | OH |
| Baptist Ministerial Association, | Laurel | MS |
| Bell Atlantic Classic Charities, Inc., | Silver Spring | MD |
| Belpre Bike Rodeo Committee, | Belpre | OH |
| Bentley Woods, Inc., | Lebanon | OH |
| Big Dog Little Dog, | Los Angeles | CA |
| Bio Environmentally Degradable Polymer Society, Inc., | Wyoming | MN |
| Boyers Pond-Shekinah Ministries, | Central City | PA |
| Build a Dream Committee, | Marion | OH |
| Burns Community Development Foundation, | Columbia | SC |
| Camp Mitakuye Oyasin, Inc., | Alpine | UT |
| Capital City Pipes Housing & Community Development Corporation, | Tallahassee | FL |
| Capital City South Foundation, Inc., | Baton Rouge | LA |
| Career Explorers, Inc., | Timonium | MD |
| C A R E S, | Lincoln | NE |
| Careysburg Association of North America, | Marietta | GA |
| C A T S, Inc., of Ft. Walton Beach, | Ft. Walton Beach | FL |
| Center for Life & Family, | Pittsburgh | PA |
| Central Ohio Association of Foster and Adoptive Families, | Columbus | OH |
| Charity Ball Organization, | Granville | OH |
| Charity Riders of Central PA, | Harrisburg | PA |
| Chesterfield Wilson Community Development, Inc., | Miami | FL |
| Chesterfield Wilson Ministry, Inc., | Miami | FL |
| Chicago Metropolitan Development Association, | Chicago | IL |
| Children Educational Program, | Jackson | MS |
| Childrens Hope Foundation Charitable Trust, | Newton Square | PA |
| Chosen Generation, Inc., | Columbus | MS |
| Christianity Organization Relief for Southern Sudan, | Coon Rapids | MN |
| Cibolo Valley Animal Rescue, | Cibolo | TX |
| College Resource Center of Wilmington, Inc., | Wilmington | DE |
| Columbus Development Committee, Inc., | Whiteville | NC |
| Community Coordinating Council, | McCormick | SC |
| Community Oriented Policing Partnership, | Monroeville | PA |
| Community Potential, Inc., | Binghamton | NY |
| Community Public Housing, | Lawndale | CA |
| Community Safety Network, | Oakland | CA |
| Concerned Students of Texas, | San Antonio | TX |
| Constitution Day, Inc., | El Monte | CA |
| Covingtons Family Care, Inc., | Nashville | TN |
| Creative Humanitarianism International, | Chicago | IL |
| Creative Unity Youth Artist Foundation, | Los Angeles | CA |
| Daymetro Community Family Action Agency Cooperative Foundation, Inc., | Englewood | OH |
| Deliverance Outreach Ministry, | Columbia | SC |
| Destiny Outreach Center, | Columbus | OH |
| Disability Sports and Recreation Council of Mid-Missouri, | Columbia | MO |
| Don Abel Memorial Wrestling Foundation, | Eudora | KS |
| Dowell Baseball Association, | Duquoin | IL |
| Dr. Bert W. and Blanche B. Pollum Conservancy, Inc., | Dubois | PA |
| Dress for Success Columbus, | Powell | OH |
| Drop the Guns Try the Son K O G, | Lorain | OH |
| Ellensburg Electronic Community Foundation, | Ellensburg | WA |
| Elm St. Opportunity Center, Inc., | Fernandina Beach | FL |
| Emerging Leaders Foundation, | Corpus Christi | TX |
| Family Care Communities of Pennsylvania, Inc., | Lancaster | PA |
| First Wheels of Wilson County, Inc., | Lebanon | TN |
| Florida Healthnet, Inc., | Longboat Key | FL |
| Foundation for Advancement of Worker Health and Safety, | Washington | DC |
| Fox Economic Educational Development, Inc., | Mobile | AL |
| Franklin County Forest and Farmland Conservancy, Inc., | Shippensburg | PA |
| Freedom Brass Band of Northeast Ohio, Inc., | Cuyahoga Falls | OH |
| Freedom Channel, Inc., | Washington | DC |
| Friends of a Feather, | Frederic | WI |
| Friends of Harmon Field Foundation, Inc., | Franklin | OH |
| Friends of Rock Point, Inc., | Burlington | VT |
| Friends of Santa Clara Del Cobre, Inc., | Jamaica | NY |
| Friendship Community Development Corporation, | Columbia | SC |
| G & V Community Services, Inc., | Fernandina | FL |
| Galveston County T L C, Inc., | Santa Fe | TX |
| Gamut International Foundation, | Pittsburgh | PA |
| Garland City Volunteer Fire Department, | Garland City | AR |
| Gauvin We Care Foundation, | St. Marys | KS |
| Gensoc Org, Inc., | Frazier Park | CA |
| Georgia Speakout Project, Inc., | Atlanta | GA |
| Go Forward, Inc., | Cincinnati | OH |
| Go Women, Inc., | Winchester | KY |
| Gods Army Ministry, Inc., | Bronx | NY |
| G O S P E L Life Ministries, | Independence | MO |
| Great American Artists, | Terrace Park | OH |
| Great Miami Education & Conservation Group, Inc., | Cincinnati | OH |
| Greater Dallas Congress of National Black Churches, Inc., | Dallas | TX |
| Greater Pittsburgh Supported Employment Association, Inc., | Pittsburgh | PA |
| Greater Toledo Housing Foundation, Inc., | Sylvania | OH |
| Greek Theater, Inc., | Winston Salem | NC |
| Habitats for Vets by Vets, | Summit | NJ |
| Hampden-Sydney Gentleman, | Handen-Sydney | |
| Harris House, Inc., | Waycross | GA |
| Harvest Home of Hope Dayton, Inc., | Trotwood | OH |
| Heart Healer Ministries, Inc., | West Mifflin | PA |
| Hearts of Gold Cloggers, | Florence | KY |
| Help The Needy, | Woodland Park | CO |
| His Love & Truth Ministries, | Mountainair | NM |
| Homeownership Network Services, | Columbus | OH |
| H O R S E, | Yankton | SD |
| Horse Education and Rescue Alliance of the United States, | Newark Valley | NY |
| Housing Access, Inc., | Louisville | KY |
| Human Potential Foundation, | Birmingham | AL |
| Humane Association of Simpson County, | Franklin | KY |
| Ideas for Better Living, | Overland Park | KS |
| Impactos Humanos Foundation Corporation, | Alpharetta | GA |
| Inet University, Inc., | Hershey | PA |
| Institute for Caribbean and International Studies, | Washington | DC |
| Institute for Creative Understanding, | Columbus | OH |
| Interdenominational Christian Mens Network, Inc., | South Easton | MA |
| International Society of Chairborne Philosophers Poets Artists Student, | Sacramento | CA |
| Jack Parish Foundation, | Terrace Park | OH |
| Jeffreys Charitable Trust, | Leetsdale | PA |
| John Leopold Weil and Geraldine Rickard Weil Memorial Charitable Foundation, | W. Newton | MA |
| Juniata County Girls Softball Association, | Mifflintown | PA |
| Kesher Center for Jewish Studies, Inc., | Cedarhurst | NY |
| Kids-World Tennis Association, Inc., | Middletown | CT |
| Korean American Government Employees Association, | Los Angeles | CA |
| Kuji Foundation, Inc., | Guilford | CT |
| Labrador Retriever Adoption & Rescue of Central Ohio, | Galena | OH |
| Leadership Forum Coalition, | Fairfax City | VA |
| Learning Tree Childcare Center, | Chattanooga | TN |
| Lone Star Leadership Council, | San Antonio | TX |
| Lone Star Leadership Foundation, | Fort Worth | TX |
| Longevityplus, | Virginia Beach | VA |
| Lord Is My Life Ministries, | Irvine | CA |
| Love Conquers All Outreach Ministries & Mission, | Gaston | NC |
| Loves 180, Inc., | Columbus | OH |
| Maggie Rogers Foundation, Inc., | Schaumburg | IL |
| Main Street Gallipolis, Inc., | Gallipolis | OH |
| Manne Du Jour, Inc., | East Orange | NJ |
| Margalla Institute of Health Sciences, Inc., | Riverside | CA |
| Mary Washington Alliance, | Fredericksburg | VA |
| Master Builders Ministries, Inc., | Fairfield | OH |
| McDonalds Charitable Trust, | Marrero | LA |
| Medex Foundation for Advancement of Women in Health Care, | Yarmouth | ME |
| Mens Christian Fellowship of the Ozarks, | West Plains | MO |
| Mentoring Plus, Inc., | Glen Allen | VA |
| Mentoring Student Athletes Foundation, | Gahanna | OH |
| Miles for Smiles, | Concord | NH |
| Milestone Food Umbrella, Inc., | Lithonia | GA |
| Miraculous Ministries, | Oxford | OH |
| Missionary City USA, | Millersport | OH |
| Missionary Program of Hawaii, | Aiea | HI |
| Mount Zion Community Development Corporation, | Ft. Mill | SC |
| Mt. Calvary Multicultural Child Care Center, | Harrisburg | PA |
| Mt. Laurel Skating & Recreation Corporation, | Piscataway | NJ |
| Mt. Sinai Medical Center Health Care Foundation, Inc., | Cleveland | OH |
| Myron Wentz Foundation, Inc., | Salt Lake City | UT |
| National Homeownership Corporation, | Montebello | CA |
| Naval Lodge Charities, Inc., | Washington | DC |
| NEEV Foundation, | Los Angeles | CA |
| Nevada Trap Shooting Hall of Fame, | Yerington | NV |
| New Beginning Community Outreach, Inc., | Grand Bay | AL |
| New Birth Community Services Corporation, | Ft. Lauderdale | FL |
| New Hope Christian Academy, | Albuquerque | NM |
| New Southwest Jewish Archives Clearing House & Research, | Potomac | MD |
| No Phase Artspace, Inc., | Roanoke | VA |
| North Florida Youth Sports Foundation, Inc., | Lake City | FL |
| North Park Community Development Corporation, | Dallas | TX |
| Northwest Ohio Football Coaches Association, | Maumee | OH |
| Nykolz II Cultural Center, | Forest Hill | TX |
| O Grifs New Directions Group Home, | San Diego | CA |
| Oasis of Love Care Centers, | Inc., Toledo | OH |
| Odissea Foundation, Inc., | San Francisco | CA |
| Ohio Appalachian Dance Festival, | Norwich | OH |
| Ohio Valley Creation Education Association, | Beverly | OH |
| Old Kings Orchard Community Center, Inc., | Decatur | IL |
| One to One Citizen Advocacy, Inc., | Fort Collins | CO |
| Open Way Life Ministries, | Melissa | TX |
| Operation Stray Cat, Inc., | Baton Rouge | LA |
| Overseas Pakistanis Educational Network Open, | Woodside | NY |
| Partnership for Land Use Management, | Doylestown | PA |
| Pathways Health and Wellness, Inc., | Mount Vernon | OH |
| Pennsylvanians for Responsible Agriculture, | Annville | PA |
| Pequot Lakes Boys Traveling Basketball Team, | Brainerd | MN |
| Perseus Foundation, Inc., | Gaithersburg | MD |
| Philip S. Muccio Medical Research Foundation, Inc., | Columbus | OH |
| Platte Canyon Educational Foundation, | Baily | CO |
| Positive Alternatives for Change, | Newark | OH |
| Prevention Education for Adults Children & Everyone, Inc., | Snellville | GA |
| Pro Inner City Chamber of Commerce, Inc., | Dayton | OH |
| Project Cleveland 2000, | Cleveland | OH |
| Puailoa Tavete Community Foundation, | Malaeimi | AS |
| Raw Basketball Organization, | Cincinnati | OH |
| Reliable Cash Management Association, | Gurnee | IL |
| Relief Interactive, | Springfield | VA |
| Retrouvaille Columbus, | Pataskala | OH |
| Ricardo Montalban-Nosotros Foundation, Inc., | Los Angeles | CA |
| R I S E Ministries, Inc., | Decatur | GA |
| River Park Advisory Council, | Chicago | IL |
| Rock Contemporary Christian Radio, Inc., | Akron | OH |
| Rosa Batie 488, Inc., | Lake City | FL |
| Russart, American Center for Humanitarian Aid to Russia and CIS, | San Francisco | CA |
| Santa Barbara Equine Assistance & Evacuation Team, Inc., | Santa Barbara | CA |
| Santa Barbara Free Thinkers, | Ventura | CA |
| Save-Society Against Violent Entertainment, Inc., | Rogers | AR |
| Schoolworld Internet Education Foundation, Inc., | Fairfield | OH |
| Shawn Stephen Cohen Drama Memorial Fund, | Palm Coast | FL |
| Shelby Farms Conservancy, Inc., | Memphis | TN |
| Shepherding Ministries, | Greenville | SC |
| Sheridan Oaks Pastors Retreat, | Boyceville | WI |
| Sierra Leone Aid Foundation, Inc., | New York | NY |
| Skateland Artistic Booster Club, | Klamath Falls | OR |
| Snow Shoe Ambulance & Rescue Service, | Snow Shoe | PA |
| Snowhill Community Services, | Malone | FL |
| Society for the Preservation of Putnam County Antiquities & Greenways, | Carmel | NY |
| Solve, Inc., | Silverado | CA |
| Somali Community Organization of Illinois, Inc., | Chicago | IL |
| S O N Ministries, Inc., | Brentwood | CA |
| Sounds of Hope, Inc., | New York | NY |
| South Florida Employment Training and Development Corporation, | Miami Shores | FL |
| Southeast Arkansas Kennel Club Search & Rescue Team, | Jefferson | AR |
| Southern Maryland Mariners Youth Baseball Organization, Inc., | Waldorf | MD |
| Special Needs Outreach, Inc., | Winter Garden | FL |
| Starlight Economic Development, Inc., | Chunchula | AL |
| Steamboat Hill Corporation, | Dayton | OH |
| Stop the Violence Lets Talk, Inc., | New London | CT |
| STRS Ohio 80th, Inc., | Columbus | OH |
| Sudanese Christian Outreach, Inc., | Omaha | NE |
| Sunshine Sewing School, | St. Louis | MO |
| Take Me Out to the Ball Game, Inc., | Columbus | OH |
| Taters Charities, Inc., | Norwich | CT |
| TBDC Housing, Inc., | Toledo | OH |
| Tennessee Minority Health Care Coalition, Inc., | Nashville | TN |
| Thespis Theatricals, | Cincinnati | OH |
| Thomas Slave Chapel Foundation, Inc., | Bedford | VA |
| Tiffy-Mac Therapeutic Equestrian Center, | Gansevoort | NY |
| Tiny Toon Town Daycare Center, | Hillside | IL |
| Torne Valley Preservation Association, Inc., | Hillburn | NY |
| Tower of Refuge & Strength, Inc., | Staten Island | NY |
| Tower Project, Inc., | Cincinnati | OH |
| Tree of Life Aftercare Program, Inc., | Louisville | KY |
| Tree of Life Outreach Development, Inc., | Miami | FL |
| Tri-State Childrens Charity, | Cranberry Township | PA |
| Twinsburg Athletic Club, | Twinsburg | OH |
| UBD Corporation, | Baltimore | MD |
| Uniformed Safety Education Officers, Inc., | Olathe | KS |
| United Christian Coalition, Inc., | Margate | FL |
| Universal Center Corp., | Memphis | TN |
| USNA Parents Club of the Texas Gulf Coast, Inc., | Houston | TX |
| Vietnamese American Buddhist Association of Cincinnati, Inc., | Maineville | OH |
| Virgin Healthcare Foundation U S A, Inc., | New York | NY |
| Virginia Foundation for Housing Preservation, | Richmond | VA |
| Washington D C Vietnamese Community Center, Inc., | Washington | DC |
| Washington HOOPS, Inc., | Seattle | WA |
| Washington Senior Care Corporation, | Pittsburgh | PA |
| Water Safety Foundation, | Tustin | CA |
| Way to Freedom, | Sacramento | CA |
| Wesley J. Kline Foundation for Pet Therapy, Inc., | Des Moines | IA |
| Wiley Kennedy Foundation, | Columbia | SC |
| World-Wide Indigenous Missions Associates, | Reslands | CA |
| Worship Ministries International, | Gilbert | AZ |
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.