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 |
|---|---|---|
| Academy Science Center, Inc., | E. Greenwich | RI |
| Ahepa Haverhill Foundation, Inc., | Haverhill | MA |
| Albanian Aid Society of New England, Inc., | Oakville | CT |
| Alive Process Theatre Co, Inc., | New York | NY |
| All Our Children Development Center, Inc., | Hartford | CT |
| A L W G Cadets, Inc., | Wappingers Falls | NY |
| American Caddie Corps, Inc., | Pinehurst | NC |
| American Friends of Groupe Scolaire Yabne, Inc., | New York | NY |
| American Friends of Mikdash Shaul, | New York | NY |
| American Friends of Zichron Nahum, | Brooklyn | NY |
| Amy Segal Feminist Foundation, Inc., | Cambridge | MA |
| Amys Udder Joy, Inc., | Cromwell | CT |
| Annie Diehl Foundation for the Education of Children, | Riverside | CA |
| Antioch/Carol City Community Development Corporation, | Miami | FL |
| Arrianna Society, Inc., | Nashua | NH |
| Arsdigita Foundation, Inc., | Cambridge | MA |
| Art & Literary Foundation of Holocaust Survivors, Ltd, | New York | NY |
| Arts Festival of Boston, Inc., | Boston | MA |
| As Safe as Possible Campaign, | Great Neck | NY |
| Asian Art Society of New England, Inc., | Boston | MA |
| ASJ, Inc., | Hartford | CT |
| Association for the Development of Libera Universita Maria SS Asunta, | Boston | MA |
| Athletes and Entertainers for Change, Inc., | Westbury | NY |
| Barannas Equine Rescue, Inc., | N. Brookfield | MA |
| Bible Mission and Services, Incorporated, | Brooklyn | NY |
| Boston IVF Help and Hope Foundation, Inc., | Waltham | MA |
| Boston Neighborhood Lifestyle, Inc., | Boston | MA |
| Boston Volunteer Bridge, Inc., | Newton | MA |
| Bradford Community Group, | Bradford | RI |
| Bridge Theatre Company, Inc., | Jamaica Plain | MA |
| Brookfield Theater & Dance, | Brookfield | CT |
| Cameron County Episcopal School, | Brownsville | TX |
| Capitol City Opportunities Industrialization Center, Inc., | Hartford | CT |
| Cardiac Arrest Survivor Network, Inc., | Newton Centre | MA |
| Celestial Artisans Educational Productions, Inc., | Beverly Hills | CA |
| Center for Creative Educational Solutions, Inc., | Cedarhurst | NY |
| Centre for Community Change International, | Burlington | VT |
| Chance of Success, | Houston | TX |
| Charles River Wind Ensemble, | West Newton | MA |
| Charting Your Own Course Foundation, | Washington | DC |
| Chelsea Street Foundation, Inc., | Murry | UT |
| Chemicals Out, Inc., | Hingham | MA |
| Cherokee Community Playground Fund, | Ronkonkoma | NY |
| Chester Dionna Habitat for Children, | Philadelphia | PA |
| Children of the 21st Century, Inc., | Westport | CT |
| Childrens Glaucoma Foundation, Inc., | Boston | MA |
| Childrens Media Foundation, Inc., | Wellesley | MA |
| Childrens Peace Project, Inc., | N. Falmouth | MA |
| Childrens Trust Fund, Inc., | Arlington | MA |
| Christian Right Organization, Inc., | Worcester | MA |
| CityPlays, Inc., | Brighton | MA |
| Clay County Property Owners Association, | Somerville | TX |
| Close to the Flame, | Houston | TX |
| Community Development Link, Inc., | Cambridge | MA |
| Community Education Initiative, Inc., | Woburn | MA |
| Community Outreach for Youth into the 21st Century, | Medford | OR |
| Community Service Com, Inc., | New York | NY |
| Comprehensive Multi-Cultural Services, Inc., | Brooklyn | NY |
| Connected to Life, Inc., | Boston | MA |
| Connecticut Construction Development Center, | Hartford | CT |
| Connecticut Critical Incident Stress Debriefing Network, Inc., | Branford | CT |
| Consumers for the Increase in Disposable Income CIDI, | Peekskill | NY |
| Cornerstone Christian Music World Wide, Inc., | Framingham | MA |
| Cornfield Point Preservation Society, | Old Saybrook | CT |
| Cranston Education Foundation, Inc., | Cranston | RI |
| Dacvo, Inc., | Woodbridge | CT |
| Dawn Institute, | Canterbury | NH |
| Deborah A. Adams Memorial Scholarship Fund, | Worcester | MA |
| Deen, Inc., | New Haven | CT |
| Dighton, | PTO, Dighton | MA |
| Dolphin Embassy USA, | Ingleside | TX |
| East Coast Pirates, | Ipswich | MA |
| East Coast Youth Ballet Company, | Stamford | CT |
| Eastern Nations, Inc., | Norwich | CT |
| Education-A-Must, | E. Derry | NH |
| Educational Support Services, Inc., | Stamford | CT |
| Eifman Ballet Foundation of America, Inc., | New York | NY |
| Employment Discrimination Law Advocacy Initiative, Inc., | Cambridge | MA |
| Enterprise Center, Inc., | New Haven | CT |
| Fall Mountain Friendly Meals, | Allstead | NH |
| Ferrisburgh Artisans Guild, Inc., | Ferrisburg | VT |
| First Internet Outreach Church, | Burnet | TX |
| Fit for Your Life Foundation, Ltd, | Brookline | MA |
| Flagg Chapel Community Outreach, Inc., | Milledgeville | GA |
| Flow, Inc., | New York | NY |
| Focus NH Institute, | Epping | NH |
| For Kids Sake, | Bangor | ME |
| Franklin Light Preservation, Inc., | New Harbor | ME |
| Freshwater Pond Community Center, Inc., | Enfield | CT |
| Friends in Deed, Inc., | Nantucket | MA |
| Friends of Rogers Theater, Inc., | Lincoln | MA |
| Friends of the Deer, Inc., | Chestnut Hill | MA |
| Friends of the Jewish Community of Brazil, Inc., | Newton | MA |
| Friends of the Viereck House Foundation, Ltd, | Rockport | MA |
| Friends of Wood Island, | Yarmouth | ME |
| Galen Research Institute, Inc., | Watertown | MA |
| Garden of Peace International Corporation, | New York | NY |
| Giving Tree Foundation, | Wellesley | MA |
| Gods Galley Foundation, Inc., | E. Greenwich | RI |
| Goldendale Educational Fund, | Centerville | WA |
| Grace Project, Inc., | Shreveport | LA |
| Greater Roxbury Workers Association, Inc., | Roxbury | MA |
| Haiti Lumiere De Demain, Inc., | Fairfield | CT |
| Halcyone, Inc., | Newfame | VT |
| Hansa Foundation, Inc., | Rading | MA |
| Harrison College/Queens College Alumni Association, Inc., | Staten Island | NY |
| Hartford Million Man March Local Organizing Committee, Inc., | Hartford | CT |
| Healing Light Institute of Spirituality, Inc., | Worcester | MA |
| Healthtalk, Inc., | Saratoga | CA |
| Help on the Way, Inc., | Brookfield | CT |
| Help Us Get Safe, Inc., | East Bridgewater | MA |
| Help Young Talents Philanthropic Fund, | Belmont | MA |
| Hollywood Education and Literacy Project — Harlem, Inc., | New York | NY |
| Holy Cross Class of 55 Fund, | Worcester | MA |
| Hope City Community Development Corporation, | Hartford | CT |
| Hope for the City, | New York | NY |
| Hopewell Center, Inc., | Ranchos De Taos | NM |
| Hudson Valley Care Centers, Inc., | Ghent | NY |
| Human Capital International, Inc., | East Hartford | CT |
| I A R N Amateur Radio Peace Corps Foundation, Inc., | Belgrade Lakers | ME |
| Icharity Com, Inc., | Mineola | NY |
| Institute Duartano De Estados Unidos, Inc., | Mineola | NY |
| Institute for the 21st Century, Inc., | Boston | MA |
| Institute for the Economic Development of Children, | Philadelphia | PA |
| Institute for the Study of Coherence and Emergence, Inc., | Naples | FL |
| Institute of Islamic Research and Teaching, Inc., | Roxbury | MA |
| Institute of Preventive and Nutritional Medicine, Inc., | Greenville | RI |
| International Forum for ACEH, | Elmhurst | NY |
| International Foundation for the Arts, Inc., | New York | NY |
| International Network for the Prevention of Elder Abuse, | New York | NY |
| James Norton Foundation for the Sons of Breast Cancer Patients, | Centerville | MA |
| Jamoba, Inc., | New York | NY |
| Jeffrey M. Slavin Foundation, | Roslyn | NY |
| Jide Charitable Foundation, | Chicago | IL |
| Joes Sock Fund for Homeless Veterans, | S. Attleboro | MA |
| Joseph J. Ferreira, Jr. Memorial Scholarship Fund, | Bristol | RI |
| K-9 Crime Stoppers, Inc., | Manchester | CT |
| Kang Tsou Memorial Fund, | Warwick | RI |
| Keith P. Gallagher Memorial Foundation, | College Point | NY |
| Keren Nafesh Shimon & Malka, | Brooklyn | NY |
| Kids Involved in Disability Sports, Inc., | Lowell | MA |
| Kids Voting Vermont, Inc., | Montpelier | VT |
| King of Glory Ministries, | Leominster | MA |
| La Excels, | Lewiston | ME |
| Lake Champlain Admirals Hockey Association, | Essex Junction | VT |
| Learn to Invest, Inc., | New York | NY |
| Leviticus Cultural Center, Inc., | Brooklyn | NY |
| Linden Fund USA, | New York | NY |
| Long Island Residential Association, Inc., | Hauppauge | NY |
| Love of a Shepherd Rescue, | Glaes Perry | CT |
| Lower Merrimack Street Neighborhood Association, | Newburyport | MA |
| Lutheran Housing Development Fund Corporation of Pawling, | Brooklyn | NY |
| Magda and Bobo Productions, Inc., | Dorchester | MA |
| Maine Fish Hatchery Adoption Foundation, Inc., | Jay | ME |
| Maine Jazz Festival, Inc., | Topsham | ME |
| Maine Youth Hockey League, | Brunswick | ME |
| Mart 125 Merchants Management Association Incorporation, | New York | NY |
| Mary Agnes English Foundation for the Adult Learning Disabled, Inc., | Jamaica Plain | MA |
| Mashpee Watershed and Land Trust, Inc., | Mashpee | MA |
| Mason Square Community Development Corporation, | Springfield | MA |
| Mazal Institute, Inc., | Brighton | MA |
| McIntyre Education Foundation, Incorporated, | New York | NY |
| Metacom Education Project, Inc., | Quincy | MA |
| Meuleh, Inc., | Brooklyn | NY |
| Migraine Awareness, Inc., | Chestnut Hill | MA |
| Mikvayt Bnot Yisrael, Inc., | Lynn | MA |
| Milton Soccer Club, | Milton | NH |
| Mom to Mom Ministries, Inc., | Lexington | MA |
| Morris Park Hockey, Inc., | Bronx | NY |
| Mountain Ministry, Inc., | N. Marlboro | VT |
| Muslim Relief Trust of Boston, Inc., | Weston | MA |
| My Brother's Keeper Youth Center, Inc., | Austell | GA |
| Myrasia International, Inc., | Brooklyn | NY |
| Narragansett High School Scholarship Foundation, | Narragansett | RI |
| National Swing Ballroom & Performing Arts Association, | Marlboro | MA |
| Network New Hampshire a Coalition of Community & Family Resource Program, | Concord | NH |
| New England Black Educators Association, Inc., | Manchester | NH |
| New England Health Research Collaborative, Inc., | Wellesley | MA |
| New England Outreach Program, Inc., | Worcester | MA |
| New England Widowed Services, Inc., | North Salem | NH |
| New England Wolfpack Baseball Club, Inc., | Brighton | MA |
| New Millenium Rehabilitation Services, | Brooklyn | NY |
| New Vision Foundation Inc./GFCC Foundation, Inc., | Framingham | MA |
| Nicholas Green Scholarship Fund, Inc., | Swampscott | MA |
| No Guns Association, Inc., | Quincy | MA |
| Nolan Firth Foundation, | Yorktown Heights | NY |
| Non-Violence Works, Inc., | Pawtucket | RI |
| Northeast Performing Arts Council, Inc., | Wellesley | MA |
| Northern Ireland Womens Research and Training Institute, | New York | NY |
| Norton Street Neighborhood Revitalization Corp., | Portsmouth | NH |
| Ogunquit Costume Ball, | Ogonquit | ME |
| Old Rochester Educational Foundation, Inc., | Mattapoisett | MA |
| Olmsted Gardens, Inc., | Providence | RI |
| Operation Help, | Portland | ME |
| Oquossoc Trails, Inc., | Oquossoc | ME |
| Orthodox Minyan of Northampton, Inc., | Northampton | MA |
| Orthodox People in America, | Saint Louis | MO |
| Our Lady of Fatima Community Shrine Corp., | Pepperell | MA |
| Paolo Cavallo Ministries, Inc., | Westerly | RI |
| Parrotlinks Foundation, | Cranston | RI |
| Pass the Word, | Central Point | OR |
| Path of Success, Inc., | Wallingford | CT |
| Patrick Murphy Charitable Trust, | Boston | MA |
| Peacemaintenance International, | Providence | RI |
| Percy Lewis Jr. Educational Center, | Roxbury | MA |
| Peter J. Horan Memorial Fund Foundation, Inc., | Smithtown | NY |
| Philanthropic Musical Performances of Massachusetts, Inc., | Abington | MA |
| Philippine American Association of Medical Technologist, | Holliswood Queens | NY |
| Philippine-American Friendship Society, Inc., | New York | NY |
| Potter-Water Neighborhood Association, Inc., | Framingham | MA |
| Preservation for Posterity, Inc., | Boston | MA |
| Pressed Wafer, Ltd., | Boston | MA |
| Proactive Philanthropy, | Marshfield | MA |
| Proscenium Fund for Audience Development, Inc., | Salem | MA |
| Prosperity, | Everett | MA |
| Providence Family Resource Center, Inc., | Bronx | NY |
| Puerto Rican Social and Cultural Festival of New Britain, Inc., | New Britain | CT |
| Quincy-School Community Partnership, Inc., | Quincy | MA |
| Randolph Pride Committee, Inc., | Randolph | MA |
| Read Now, Incorporated, | Syracuse | NY |
| Real Rhythm, Inc., | New Fairfield | CT |
| Redemption USA, | Lyme | OH |
| Rescue International Fund, Inc., | Dover | MA |
| Revive Us Again Ministries, | S. Portland | ME |
| Rhode Island Search & Rescue Team, | Warwick | RI |
| Rockaway Childrens Learning Center, Inc., | Far Rockaway | NY |
| Ron Rice Foundation, | Detroit | MI |
| Rotoplast Foundation Charitable Trust, | San Francisco | CA |
| Royal Hawaiian Blues Air Force, Inc., | Kailua-Kona | HI |
| R.V.C. Twenty-First Century Fund, | Rockville Century | NY |
| Sach Khand Nank Dham, Inc., | Floral Park | NY |
| Sanbornton Senior Housing Corporation, Inc., | Sanbornton | NH |
| Sandcastles of the Hamptons, Inc., | West Hamptons | NY |
| Sangha Tibet Resource Center, Inc., | Somerville | MA |
| Sankofa Rainbow Organization, | Bronx | NY |
| Save a Dog, Inc., | Wayland | MA |
| Seabreeze Transportation, | Glenburn | ME |
| Scios Nova, Inc., | Jamaica Plain | MA |
| Second Chance, Inc., | Carbondale | CO |
| Secure Visitation Services, Inc., | Houston | TX |
| Selah Conference Center and Global Mission, Inc., | Bay Shore | NY |
| Shamanic Conservancy, Inc., | Bearsville | NY |
| Shawka Society of Hawaiis Aware Women Kombatting Aids, | Captain Cook | HI |
| Shree Sitaram Hanuman Mandir, Inc., | Far Rockaway | NY |
| Sight Without Glasses Foundation, Inc., | Framingham | MA |
| Sikh Media Action Resource Task Force, | Germantown | MD |
| Silent Voices, Inc., | Richmond Hill | NY |
| Sisterhood Infinity, Inc., | Brooklyn | NY |
| Skyview Development Group, Inc., | Cecil | NJ |
| Smithtown Fire Department, Inc., | Smithtown | NY |
| Society for Humane Action, | Washington | DC |
| South Boston Literary Gazette, Inc., | Boston | MA |
| Southwest Oklahoma I-Care, Inc., | Apache | OK |
| Speakup Com, Inc., | Burlington | MA |
| Spirit II Spirit Ministry of Prayer, Inc., | New York | NY |
| S/S Corporation, | Castleton | VT |
| St. Paul Baptist Church Housing Development Organization, Inc., | Bridgeport | CT |
| Sterling Therapeutic Program, Inc., | Charlotte | VT |
| Stone Soup Poetry, Inc., | Newton | MA |
| Straight Street Family Life Center of Hope, Inc., | Brooklyn | NY |
| Success Track, Inc., | Brooklyn | NY |
| Summer Music Festival, Inc., | Putnam | CT |
| Summit Foundation for Teen Leadership, Inc., | Brewster | MA |
| Susan M. Hayes Scholarship Fund, Inc., | Quincy | MA |
| Takayasus Arteritis Association, | Bedford | NH |
| Tall Ships Newport Committee Tall Ships Newport 2000 Salute, | Newport | RI |
| Technology Transfer Project, Inc., | New Haven | CT |
| Thomas W. Peterson Melanoma Research Foundation, Inc., | Ridgefield | CT |
| Tolland Senior Housing, Inc., | Hamden | CT |
| Toras Netzach, Inc., | Flushing | NY |
| Tower-Flagg Farm, Inc., | Cumberland | RI |
| Treaty Juvenile Justice Program, Inc., | Wolfeboro Falls | NH |
| Turning Point Foundation, | South Hero | VT |
| Uganda American Islamic Foundation, Inc., | Woburn | MA |
| Ukranian American Cultural Foundation, | Middletown | NY |
| Union Hill Project, | Allston | MA |
| United Cancer Fund, Inc., | E. Windsor Hill | CT |
| Universal Vision, | Houston | TX |
| Upper Valley Humanitarian Crisis Relief Fund, Inc., | Lebanon | NH |
| Urban Associates, Inc., | Toms River | NJ |
| Vasco De Gama Portuguese Cultural & Civic Center, Inc., | Bridgeport | CT |
| Vermont Taekwondo Association, Inc., | Montpelier | VT |
| Vernon Hill Post 435 American Legion Scholarship Foundation, Inc., | Worcester | MA |
| Ves, Inc., | North Andover | MA |
| V I B E Athletics, | New Britain | CT |
| Village Library Society of Dennis, | Dennis | MA |
| Wakefield Youth Center, | Sanbornville | NH |
| Warwick Rotary Charitable Foundation, | E. Greenwich | RI |
| Wellborn Ecology Fund, Inc., | Cornish | NH |
| Westerly Associates, Inc., | S. Dartmouth | MA |
| Westport New Millennium Foundation, Inc., | Westport | CT |
| Westside Animal Rescue, Inc., | New York | NY |
| Wise Up, Inc., | New Rochelle | NY |
| Womens Educational and Community Resources, Inc., | Norwell | MA |
| Wordsight Association, | Fall City | WA |
| World Future Fund, Inc., | Alexandria | VA |
| Yarmouth Housing Opportunities, Inc., | S. Yarmouth | MA |
| Youth Unlimited, Inc., of RI, | Little Compton | RI |
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.