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 |
|---|---|---|
| 7th Precinct Community Council, Inc., | New York | NY |
| A & A Foundation for Children, | Stockton | CA |
| Aging Awareness Institute, Inc., | Long Beach | NY |
| Airship Research in Science and Education, Inc., | Terra Ceia | FL |
| Albanian American Advisory Council, Inc., | Yonkers | NY |
| Allen Temple Development Corporation, Inc., | Tampa | FL |
| Amateur Radio Experimenters Assn., | Fairlawn | OH |
| American Charities Fund, Inc., | Indianapolis | IN |
| American Chelation Association, a Public Education Service Organization, | Anaheim | CA |
| American Friends of the Restoration of the Kuwait Museum of Islamic Art, Inc., | Boston | MA |
| Americas Future Leaders, | Denham Springs | LA |
| Angel Center, | Goodman | MS |
| Appec, Inc., | Brick | NJ |
| A R C Action Recovery Cry International Christian Assistance, | Memphis | TN |
| Art2Facts, | New York | NY |
| Arthur A. Monday Jr., Community Development Corporation, | New Orleans | LA |
| Asianwired Information Services, Inc., | Rowland Heights | CA |
| Atlanta Technology Library and Museum, Inc., | Atlanta | GA |
| B Team, | New York | NY |
| Bangladesh Social & Community Development Institute USA, | Jackson Heights | NY |
| Barsimchap Foundation, Inc., | Brooklyn | NY |
| Beatrice Foundation for Homeless & Needy People, | Denver | CO |
| Been There-Done That Counseling, Inc., | Orlando | FL |
| Bells Volunteer Fire Fighters Association, | Bells | TX |
| Belmont Boulevard II Housing Development Corporation, | Bronx | NY |
| Bluesprings Youth Soccer Association, Inc., | Loganville | GA |
| Bronx School for Quality Education, Inc., | Bronx | NY |
| Brown Youth Development, | Harbor City | CA |
| Calvary Community Development Center, Inc., | Garfield | NJ |
| CASK - Creative Art Space for Kids, Inc., | Lynbrook | NY |
| Center for Housing & Economic Opportunities Corporation, | Austin | TX |
| Center for National Software Studies, | Reston | VA |
| Cerro Gordo Historical Society, | Keeler | CA |
| Charm and Fteley Neighborhood Block Association, | Bronx | NY |
| Children Counseling Services, Inc., | Cincinnati | OH |
| Children's Museum of Buffalo, | Buffalo | NY |
| Chora Ethiopian Center for Educational & Sports Information, | Boston | MA |
| Christian Alliance for Community Development, Inc., | Tucson | AZ |
| Christian Law Enforcement Officers & Associates Foundation, Inc., | Pompano Beach | FL |
| Cincinnati Christian Taekwondo Association, | Cincinnati | OH |
| C L A R A Foundation, | Topeka | KS |
| Coachella Valley Public Education Foundation Spooktacular, | La Quinta | CA |
| Cobb Health Partners, Inc., | Marietta | GA |
| Commercial Recycling Council, | Philadelphia | PA |
| Committee for the Fourth R, | Lakewood | OH |
| Commodity Resource Exchange, Inc., | Rocky Mount | NC |
| Community Consultants, | Portsmouth | VA |
| Community in Action Foundation, Inc., | Thetford | VT |
| Community Outreach for Youth into the 21st Century, | Medford | OR |
| Community Roundtable for Family Preservation, Inc., | Mt. Vernon | NY |
| Comprehensive Action Network, Inc., | Oakland | CA |
| Conservacion de Vivienda en Zones Historicas, Inc., | San Juan | PR |
| Creatures Great and Small, Inc., | Callicoon Ctr | NY |
| Daru Hijra Modification Halfway House of New Jersey, Inc., | Newark | NJ |
| DAY Cancer Foundation, | Long Beach | CA |
| Development Enterprises of Central Oklahoma, Incorporated, | Shawnee | OK |
| Diakonia Prison Ministries, | Corpus Christi | TX |
| Discover Your Dreams Therapeutic Riding Center, Inc., | Fort Fairfield | ME |
| Dobrowolski Family Foundation, | Exton | PA |
| Earth Ed, | Brookfield | VT |
| Educational Vision Services-Parent Advocates, | New York | NY |
| El Barrio Broadcasting Corporation, | New York | NY |
| Ethopian Art Heritage Project, | Santa Barbara | CA |
| Fannie Flowers, Inc., | Baltimore | MD |
| Fetal IQ Enhancement Studies, | Carmel | CA |
| Fettersville Restoration and Development Association, Inc., | Camden | NJ |
| Finbar Devine Memorial Dinner Corp., | Brooklyn | NY |
| Firemen's Relief Benevolent Association, | Fort Worth | TX |
| Fleet Ministries, Inc., | Bedford | IN |
| Footprints Day Care Center, Inc., | Wanakena | NY |
| Foundation for the Preservation of the Individual, | Prairie Grove | AR |
| Foundation of Fresno, | Pinedale | CA |
| Foundation to Provide Opportunity for the Differently Abled, Inc., | Cleveland | OH |
| Free Range Theater Company, | New York | NY |
| Friends of the San Fernando Valley Fair, | Burbank | CA |
| Fruits From the Vine, Inc., | North Canton | OH |
| Gemach Yafehana, | New York | NY |
| Global Cultural Link, Inc., | Jamaica | NY |
| Global Marketplace Ministries, Inc., | Woodstock | GA |
| God Is Moving, Inc., | Houston | TX |
| God's True Ministry Outreach, Inc., | College Park | GA |
| Greater Kelly Development Foundation, Inc., | Kelly Air Force Base | TX |
| Guidance-Hall, Inc., | Miami | FL |
| Harris E & I Corporation, | Chino | CA |
| Healingworks Institute, Inc., | Scottsdale | AZ |
| Heartland Homes for Seniors, Inc., | St. Paul | MN |
| Helen Palmer Enneagram Archive Project, | Berkeley | CA |
| Help for Africa Foundation, Inc., | North Royalton | OH |
| Helping the Under Privileged Foundation, | Norwalk | CA |
| Higher Bound Company, | Harrah | OK |
| Hillcrest ASA Softball Association, Inc., | Tuscaloosa | AL |
| Holistic Advocates Institute, | Mount Hermon | CA |
| Holy Grounds, Inc., | Brookwood | AL |
| Home Away From Home Family Life and Educational Center, Inc., | Hampton | VA |
| Home Delaware County, Inc., | Boothwyn | PA |
| Homeward Bound Program, | Bronx | NY |
| HOPE, Inc., | Hollywood | FL |
| Houston Innovation Center, Inc., | Houston | TX |
| Hudson Foundation for Human Development, Inc., | Bronx | NY |
| Hyperbaric Research Foundation, Inc., | Boca Raton | FL |
| IAMA Family Life and Educational Center, Inc., | Baltimore | MD |
| Idaho High School Hall of Fame Foundation, Inc., | Meridian | ID |
| Idyllwild Institute, Inc., | Sandpoint | ID |
| Independence 1st Owner Corp., | Kew Gardens | NY |
| Independence 2nd Owner Corp., | Kew Gardens | NY |
| Information Resources Center, Inc., | Kissimmee | FL |
| Institute for the Study of Long Term Economic Trends, | Forest Hills | NY |
| Intercommunity Good Shepherd Association, | Whitewater | CA |
| International Children's Medical Foundation, | Johnson City | TN |
| International Handicapped Service, Inc., | Las Vegas | NV |
| IOOF Fellows Terrace, Inc., | Springfield | OH |
| Janus Foundation USA, Inc., | Miami | FL |
| Jericho Educational Foundation, Inc., | Jericho | NY |
| Jewish Deaf Resource Center, Inc., | New York | NY |
| John and Mildred Medic Wuchenich Foundation, | Redlands | CA |
| John Wesley Village II, Inc., | Riverhead | NY |
| Joseph Ching Memorial Scholarship Fund, | Hicksville | NY |
| JSKWIC Foundation, | W. Richland | WA |
| Judge Harold A. Stevens Law Services Fund, Inc., | New York | NY |
| Jungle Habitat, Inc., | Coral Gables | FL |
| Kennedy Danse Ensemble, | White Plains | NY |
| Latino Coalition for Fair Media, Inc., | Brooklyn | NY |
| Leadership International Women for Pharmacy, | Richmond | VA |
| Legal Ministries, Inc., | Carrollton | TX |
| Lincoln Beach Community Revitalization Project, | New Kennsington | PA |
| Lo Society Branch of North Carolina, Inc., | Connelly Springs | NC |
| Lokahi E Hawaii 1, | Waimanlo | HI |
| Los Angeles Theatre Arts Community Youth Academy, | Inglewood | CA |
| Lucille Clark Housing Development Fund Co., Inc., | New York | NY |
| M. W. El-Nanchef Foundation, | Grand Blanc | MI |
| Margaret A. Nebel Charitable Trust, | Clinton | MO |
| Media Heritage Group, Inc., | Rockford | TN |
| Memphis Uptown Alliance, Inc., | Memphis | TN |
| Mesopatamia Museum, | Prospect Heights | IL |
| Michael E. & Carol B. Dantley Ministries Foundation, Inc., | Cincinnati | OH |
| Millennium Community Housing Corp., | Rye | NY |
| Ministerio Accion En Cristo, Inc., | Tarrytown | NY |
| Monroe County School Music Association, Inc., | Pittsford | NY |
| More Communities in Action, | Fort Worth | TX |
| Mrs. Music, | Chicago | IL |
| Mt. Vernon Enrichment Programs, Inc., | Mt. Vernon | NY |
| Muscatine Public Library Endowment Foundation, | Muscatine | IA |
| Music at Greenlawn, Ltd., | E. Northport | NY |
| Nandi House, Inc., | Oakland | CA |
| Narrow Way Community Development, Inc., | Elmsford | NY |
| National Affordable Housing Center, Inc., | Columbus | OH |
| National Council of Supervisors of Mathematics Charitable Trust, | Highlands Ranch | CO |
| National Sorority of Phi Delta Beta Omicron Chapter Early, | Jamaica | NY |
| New Center Community Development Corporation, | Detroit | MI |
| New Hope Youth Coalition Project, | Magee | MS |
| New Jersey Health Care Quality Inst., Inc., | Edison | NJ |
| New Light Development Corporation Establishment, | Irvington | NJ |
| New York School for Quality Education, Inc., | New York | NY |
| Newton Film Foundation, Inc., | New York | NY |
| NHA Properties, Inc., | Newton | NJ |
| North Carolina Assisted Living Foundation, | Cary | NC |
| Oak Park Community Assistance Network, | Sacramento | CA |
| Oakleaf Forest Youth Council, Inc., | Norfolk | VA |
| Oh Ottawa, Inc., | Port Clinton | OH |
| Opportunities and Enrichment Services, Inc., | Miami | FL |
| OTSS Youth Program - OTSS Gospel Entertainment, | Lancaster | TX |
| Parent Hood, | Hawthorne | CA |
| Parents of Murdered Children Outreach Prog. for Secondary Victim, | Shirley | NY |
| Peachtree Christian Church Foundation, Inc., | Atlanta | GA |
| People for Improvements, Inc., | Pittsburg | CA |
| Perseverence in Space Plus Mass Foundation, | Oakland | CA |
| Pilgrim Rest Charitable Association, | Memphis | TN |
| Pioneers West Historical Society, | Oaklawn | IL |
| Pittsburgh Rebels Girls Softball, | Munhall | PA |
| Plays the Thing Theatre Company, Inc., | Brooklyn | NY |
| Positive Community Images, Inc., | New York | NY |
| Presque Isle Psychiatric Associates, | Erie | PA |
| Project New Beginnings, | Chicago | IL |
| Promised Land Community Development Corporation, | Newark | NJ |
| Pyramids, Inc., | Richland | WA |
| Rainbow, R P Llc, | St. Paul | MN |
| Ralph Country Brown Scholarship, Inc., | Summerville | GA |
| Reach for the Sky, Inc., | South Boston | MA |
| Right Step Home Care Services, Inc., | Brooklyn | NY |
| Riverhead Development Corporation, | Riverhead | NY |
| Rocky H. Aoki Foundation, | New York | NY |
| Room Two Grow Program, | Covina | CA |
| Sacramento Community Clinic Association, Inc., | West Sacramento | CA |
| Self Accountable Children's Society, | Moreno Valley | CA |
| Servcorps, Inc., | Farmington | CT |
| Servicing Homeless Adults Released on Parole, Inc., | Yonkers | NY |
| Sisters Society Ministries, Inc., | Brooklyn | NY |
| Solid Rock Foundation of South Florida, Inc., | Miami | FL |
| Spine & Scoliosis Research Associates, Inc., | Summit | NJ |
| Spiritual Society of Seekers, Inc., | Long Beach | NY |
| St. James Self-Help Program, | Detroit | MI |
| St. Michaels Housing Corporation, | Paterson | NJ |
| Steven Starr Memorial Fund, | Acworth | GA |
| Tabernacle Community Development, Inc., | Pompano Beach | FL |
| Tecolotes of San Diego, | San Diego | CA |
| Teenwork Force, | Leon | KS |
| Tell It Like It is Ministries, | Thomaston | GA |
| Temple of Praise Ministries, | Arlington | TX |
| Tobe Foundation, | Jefferson City | MO |
| Toma Foundation, | Austin | TX |
| Transformation Association, | Altadena | CA |
| Under Renovation Family Counseling Center, | Denver | CO |
| Universal Missions, | New Orleans | LA |
| Vietnamese Interfaith Council of Northern California, | San Jose | CA |
| Vineland Housing Development Corporation, | Vineland | NJ |
| Vision Manor Assisted Living, (Young/Elderly), Inc., | Atlanta | GA |
| Visions of the Soul V O T S, Inc., | San Francisco | CA |
| Voices for the Future, Inc., | Jamesville | NY |
| Westchester Theater Arts Association, Inc., | Hastings Hdsn | NY |
| Western Pequot Mohegan, Inc., | East Hartford | CT |
| Williams's Reach Advance Program, Inc., | Jersey City | NJ |
| Winterset Fire Fighters Association, Inc., | Winterset | IA |
| Womens Peace Land, Inc., | Romulus | NY |
| World Dynamics, Inc., | Arlington | VA |
| World Foundation for Smart Communities, | La Jolla | CA |
| World Hall of Fame, | Chicago | IL |
| World Law Institute, Inc., | Cleveland | OH |
| World Outreach Ministries, Inc., | Newark | CA |
| World Wide Harvest Ministries, Inc., | Greenville | SC |
| Yad Shaul Yehuda, Inc., | New York | NY |
| Yeshiva Yordim Volim, | Brooklyn | NY |
| Yonkers Partnership Housing Development Fund Corporation, | Yonkers | NY |
| Youth Center for Cultural Enrichment, Incorporation, | Holly Springs | MS |
| Yu Hwa Chinese School, | San Francisco | CA |
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.