Internal Revenue Bulletin:  2003-37 

September 15, 2003 

Announcement 2003-57

Foundations Status of Certain Organizations


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.


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