Internal Revenue Bulletin:  2003-46 

November 17, 2003 

Announcement 2003-69

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:

Organization Name City State
Acts of Praise, Inc., Norcross GA
Adullam Services, Olympic WA
Agency Niagara, Inc., Tonawanda NY
Akan Studies Institute, Washington DC
All Nations Fund, Woodland Hills CA
Allegiance Ministries, Inc., Pickerington OH
Alpha Watch Family Counceling, Inc., Staten Island NY
Alternatives for Youth, Cleveland OH
Alumnae Association St. Elizabeth Hospital School of Nursing, Lafayette IN
American Alliance for Charity, Inc., Bronx NY
American Association of Artists, Inc., Venice CA
American Friends of Aphrodisias, New York NY
American Gospel Music Heritage Foundation, Inc., Baltimore MD
American Housing Foundation, Schaumberg IL
Americans for a Better America, Inc., White Plains NY
AnCam Antique Airfield Museum, West Burlington IA
Angels Touch Foundation, Clovis CA
Anthony Kincade Scholarship Foundation, Inc., Crown Point IN
Archipelagos Regeneration & Restoration Group, Honolulu HI
Art of Living, Inc., Ft. Lauderdale FL
Art Rod Foundation, Inc., Metamora FL
Asamang Relief Donation, Delray Beach FL
Aurora Puerto Rican Cultural Council, Inc., Aurora IN
Autumn Hills Health Foundation, Kansas City MO
Azusa Pacific University Foundation, Azusa CA
B C Inspiration, Inc., West Hollywood FL
Basin Educational Excelence Foundation, Burton TX
Belding Housing Development and Services Corporation, Belding MI
Ben Benavidez Advocacy Center, Fontana CA
Bethlehem Babe Ruth, Inc., Delmar NY
Birthright of Aurora, Aurora MN
Big Island Residential, Inc., Honolulu HI
Blessed Brotherhood of the Ancient Church — Minnesota, St. Paul MN
Booker T. Washington Education Training & Community Development, Inc., Fresno CA
Books to Read, Murrieta CA
Brave New World, Inc., Washington DC
Bread of Life Community Development Corporation, Detroit MI
Breaking Chains, Inc., Philadelphia PA
Business and Economic Access, Incorporated, Whittier CA
California Womens Basketball Academy, Newport Beach CA
Capistrano Charitable Foundation, San Juan Capo CA
Caritas Traditionalis — The Institute of Biomedicine and Sciences, Tucson AZ
Cars for Charities, Inc., Texarkana TX
Celestial Flight Nonprofit Housing Corporation, Detroit MI
Center for National Software Studies, Reston VA
Center for Strategic Economic Studies and Institutional Dvlp., Inc., Baltimore MD
Center for Teacher Professionalism, Grass Valley CA
Center for Teaching Learning and Culture, Inc., Landover Hills MD
Chaplain Services, Inc., Sandy OR
Charitable Religious Organization, Boston MA
Charles E. Beard Memorial School Corporation, Knightstown IN
Cherish the Children Foundation-Luwann Youth Center, Inglewood CA
Chicago Health Initiative CHI, Chicago IL
Chicago Juvenile Advisory Council, Chicago IL
Chicago Printing Ink Production Club, Inc., Hickory Hills IL
Chice, Inc., Omaha NE
Childhood Incontinence Institute, Austin TX
Children 2000, Inc., New York NY
Children Oncology Cycling of America, Clifton Park NY
Children's 2000 Foundation, Justin TX
Children's Depot, Calumet Park IL
Childrens Empowerment Fund, Huntsville TX
Christ Is First Productions, Chicago IL
Christian Children Complete Camping, Philadelphia PA
Christian Faith Outreach Community Development Corporation, Inc., Ft. Lauderdale FL
Christian Mission Learning Foundation, Jackson MS
Christian Voices in Unity, Inc., Baltimore MD
City of Ardmore Cemetery Trust Fund, Inc., Ardmore OK
Coalition for Alcohol-Free Kids, Inc., Natick MA
Coalition for Corrections Reform, Jackson MI
Coitsville Historical Society, Inc., Lowellville OH
Columbia Research Institute, Olympia WA
Community Caring Centers of New Orleans, Inc., New Orleans LA
Community Church of Christ of Colorado Springs, Colorado Springs CO
Community Connections, Inc., Buchanan MI
Community Empowerment Organization, Inc., Yorktown VA
Community Hope Foundation, Long Beach CA
Community Media Services, Fairfax VA
Compassionate Hearts & Hands International, Columbia SC
Co-Operative Opportunity for Online Learning, Tiburon CA
Copper Basin Lady Cougar Tip-Off Club, Inc., Copperhill TN
Creatures Great & Small, Davis OK
David Yaghoubi Foundation, Inc., Secaucus NJ
Developmental Resource Corporation, Shreveport LA
Doggone Dogs of South Florida, Inc., Hollywood FL
Dogwood Springs Outreach, Inc., Richmond Hill GA
Don Smith Ministries, Aurora CO
Dream Camps of Cary, Inc., Cary NC
Dzilth Na Odilth Ne Resident Organization, Bloomfield NM
Eagles Nest Ranch of North Carolina, Randleman NC
East African Refugees in North America, Minneapolis MN
Eco Balance, La Mesa CA
Eco Impact, La Mesa CA
Eco-Watch, Inc., Bettendorf IA
Edge Jumper Children's Foundation, Sonoma CA
Education Project Foundation, Detroit MI
Educational and Group Support Found. for Epilepsy and Asthma, Ventura CA
El Paso Association of Adult Educators, El Paso TX
Emerald Therapeutic Riding Academy, Westlake OH
Emergency Transportation Team or Iron Posse, Michigan City IN
Employment Action Resource Network, Inc., New York NY
Empowerment Through Perserverance, Inc., Saint Albans NY
Enabling Sport Foundation, Franklin NH
Endangered Species Arts Alliance, Denver CO
Environmentally Correct, Inc., Reno NV
Equal Employment Opportunity Network, Bel Air MD
Equal Partners, Inc., Southhampton NJ
Esti Topfer Foundation, Miami FL
Every-Day Angels Foundation, Beverly Hills CA
Excell Clinical Laboratories, Inc., Brighton MA
Faith Tabernacle Community Development Corporation, Inc., Chicago IL
Fellowship Deliverance Ministries, Inc., Lagrange GA
First Congregational Christian United Church of Christ, Irvington NJ
First Night Gloucester, Inc., Gloucester MA
First Page New Chapter & Peer Adviser Learning Skills FPNC & PAL, Castro Valley CA
First Tee of Howard County, Inc., Columbia MD
Florida Institute of Research Science & Technology, Inc., Jacksonville FL
Forensis, Inc., San Diego CA
Foundation for Entrepreneurship, Inc., New York NY
Freedom Farm, Cary IL
Freeport Community Services Center, Inc., Freeport NY
Friends of Arborough Games, Inc., Ann Arbor MI
Friends of Callithea Farm, Inc., Potomac MD
Friends of Santa, Inc., Sicklerville NJ
Friends of the Elderly, Inc., Lincolndale NY
Friends of West Portland, Inc., Springfield Gardens NY
Gabryelski Film Art Foundation, New York NY
Georgia Sulprizio Scholarship Fund, Danville CA
Gesher L. Kehillatenu Foundation, Cambridge MA
Girls Unlimited, Inc., Decatur GA
Giving Tree Foundation, Inc., Agoura Hills CA
Global Education Development, Inc., Albuquerque NM
Global Foundation, Woburn MA
Global Imperative, La Mesa CA
God's People, Incorporated, Atlanta GA
Goddard Foundation, Cordova TN
Gold Coast Shakespeare Festival, Inc., New York NY
Grayson's Awareness Outreach, Los Angeles CA
Greater Flint RC IMAA Chapter 365, Flint MI
Greater New Jericho Bible College, Rosewood CA
Guardian Angel Foundation for Homeless Children, Lumberton NC
Haitian American Community Broadcasting Association, Inc., Miami FL
Hammond Babe Ruth League, Hammond IN
Hawkins Village Resident Council, Pittsburgh PA
Heartland Railroad Historical Society, Council Bluff IA
Hearts Hands Center for Mental Health, Inc., Platteville WI
Helping Home of America, Los Angeles CA
Home for Every Child Foundation, Sharpsville IN
Homes for Families, Inc., New York NY
Homesteade Assist Living, Inc., West Friendship MD
Hoop City Foundation, Wichita KS
Hope of North Carolina, Zebulon NC
H.O.P.E. Vocational Services, Ltd., Walnut Creek CA
House of Prayer Economic Development, Inc., Lakeland FL
House of Reuben, Andover MA
Idaho Celebrity Classics, Inc., Boise ID
India for Jesus, Colleyville TX
Indiana Consortium on Professional Dev. for Educ. of Young Children, Inc., Indianapolis IN
Indy Jazz Fest, Inc., Indianapolis IN
Inner City Development Foundation, Los Angeles CA
International Center for Education About Aging, Inc., Auburndale MA
International College of Psychology Foundation, Carlsbad NM
International Health Resources, Pryor OK
International Sailing Hall of Fame, Jensen Beach FL
Irene E. Boothe Book Review Club, Fort Worth TX
Island Business Connection, Inc., Pawtucket RI
Ivie Carter Home, Inc., Lithonia GA
Jade Art Foundation, New York NY
Jefferson 21st Century Institute, Centerville UT
Jefferson Park Housing Development Fund Company, Inc., Rochester NY
Jermiah Restoration Ministry, Inc., Elgin IL
Jesus Loves You, Inc., Colleyville TX
Joes Good Samaritan Soup Kitchen, Prichard AL
John and Mildred Medic Wuchenich Foundation, Redlands CA
John Campbell Ministries, Youngstown OH
Jones Community Support Center, Clarksdale MS
Journey With Jesus, Dyersburg TN
K A S T, Inc., Springfield MO
Kevin Ghelli Celebration Fund, Inc., Holliston MA
Khan Universal Foundation, Inc., Armonk NY
Kids Land Daycare and Teenage Mentoring Service, Inc., Kansas City KS
Kinship of Monticello, Monticello MN
Kiwanis Club of Concord NH Charitable Foundation, Concord NH
Kiwanis Club of Covington Foundation, Covington WA
Koda Foundation, Peever SD
Ladies Health Foundation, Cerritos CA
Lancaster Community Housing Corporation, Lancaster OH
Landhealers Ministries, Kalamazoo MI
Learning Disabilities Association for Nassau Suffolk Counties, Inc., Massapequa Park NY
Leon and Ollie Craig Foundation, Inc., Visalia CA
Let's Grow, Inc., Silver Spring MD
Lighted Candle Society, Bountiful UT
Living With Lupus Foundation, Inc., Jacksonville AR
Londonderry Basketball Club, Londonderry NH
Long Beach Air Museum, Lawndale CA
Long View Learning, Inc., Raleigh NC
Loveforce Ministries, Inc., Atlanta GA
Lynnhaven Kiwanis Charity Foundation, Norfolk VA
M. B. Peterson Ministries, Inc., Miami FL
Majestic Wildlife Rehabilitation & Education Center, Inc., Bethlehem PA
Maloney Group, Florissant MO
Maloney Group II, Florissant MO
Maloney Group III, Florissant MO
Maloney Group IV, Hazelwood MO
Marriage & Family Success Center, Inc., Mission Viejo CA
Martina Starke Foundation, Incorporated, Whitakers NC
McCloud Memorial Foundation, Elmendorf AFB AK
Medical Center Resident Advisory Group, San Bernardino CA
Memphis Community Development Partnership, Inc., Memphis TN
Men-N-Effect Civic Sports, Chesapeake VA
Meriden Community Action Agency, Inc., Meriden CT
Metro Ferals, Inc., Arlington VA
Midwest Care Centers, Inc., Kansas City MO
Midwest Care Center II, Inc., Kansas City MO
Midwest Care Center III, Inc., Kansas City MO
Midwest Care Center IV, Inc., Kansas City MO
Midwest Care Center V, Inc., Kansas City MO
Midwest Care Center VI, Inc., Kansas City MO
Midwest Care Center VII, Inc., Kansas City MO
Midwest Care Center VIII, Inc., Kansas City MO
Midwest Care Center IX, Inc., Kansas City MO
Ministry Resources, Inc., Charlotte NC
Minnesota Attainable Housing Corporation I, Minneapolis MN
Mission of Light, Inc., Sherwood MI
Mixed Pickles Vintage Dance Company, Philadelphia PA
Moon School Parents Club, Waterford CA
Mothers Dream, Lexington SC
Mountain Empire Athletic League, Campo CA
Mt. Olive Community Development Ministries, Inc., Jacksonville FL
Multi-Cultural Center of Southeast Texas, Beaumont TX
My Brothers Helper, Inc., Oakland CA
Nashua Downtown Development Corporation, Nashua NH
National Alliance for the Protection of Our Children, Salt Lake City UT
National Association of Federal Law Enforcement Assistance Group, Ltd., New York NY
National Baptist Convention Housing Board, Inc., Newark OH
Natural High Adventures, Los Angeles CA
Natures Neighbors, Jemul CA
Neighborhood Educational Empowerment Development Services, Joliet IL
Never Again Treatment Facility, Chicago IL
New Dawn Foundation, Palmdale CA
New Dawn Residential Facility, Youngstown OH
New Jersey Community Development Enterprises, Inc., Orange NJ
New Light Consultants, Millington MI
New Priorities Child Refuge, Bend OR
New Ventures Community Development Corporation, Inc., Bridgeport CT
New World Youth Center, Gardena CA
New York Metro American Studies Association, Inc., Brooklyn NY
Niche Ministries, Inc., Sonora CA
Nigerian Peoples Forum NPF, Rockville MD
Nineteenth Street Baptist Church Community Development Corporation, Washington DC
NISAA, Inc., Syracuse NY
Northwest Colorectal Foundation, Seattle WA
Ogden Business Development Committee, Ogden IL
Olive Branch Early Learning & Enrichment Center, Inc., Atlanta GA
Omonoia Cretan Charitable Foundation, Inc., Hauppauge NY
Open Arms Outreach, Inc., Valdosta GA
Open Mind Foundation, Salt Lake City UT
Order of Ahepa District 17 Scholarship, Belen NM
Ordinary Theater, New York NY
Orlando Branches Steel Orchestra, Inc., Orlando FL
Outreach Needs Effort, Seattle WA
Overton Park SDA Church Community Center, Memphis TN
Owensboro Family YMCA Endowment Fund, Inc., Owensboro KY
Palm Reef, Inc., Thayne WY
Pan American Institute for Medical Education and Research, Inc., Houston TX
Parama Retreat Center, Inc., Elmore VT
Parental Guidance Associates, Wallingford PA
Park Flava Foundation, Stone Mountain GA
Partners in Art, Inc., Sheldonville MA
Partnership for Sri Lanku-USA, West Springfield MA
Paw Patch, Ltd., Pawling NY
Pawnee Pioneer Trails Scenic and Historical Byway Council, Inc., Sterling CO
Penn North Revitalize Corporation, Baltimore MD
Pens Across the Metroplex, Kansas City MO
People Aiding Feral Cats, Ventura CA
Perry County Community Association, Newbern AL
Personal Touch Incentive Center, Inc., Los Angeles CA
PHA Development Corporation, Miami OK
Philadelphia Scholastic Rowing Association, Philadelphia PA
Phoenix Project, Inc., Baltimore MD
Podiatry Research & Educational Foundation, Inc., Belleville NJ
Possibilities for Youth, Divide CO
Power of Tehillum, Brooklyn NY
Prairie Health Services, Inc., Hopedale IL
Praxis Youth Development Corp., Layton UT
Presbyterian Homes Mill Pond Care Center, Inc., Roseville MN
Professional Education and Training Association of Alaska, Inc., Juneau AK
Progressive Housing Solutions of Florida, Inc., St. Petersburg FL
Promise, Incorporated, Toledo OH
Quality Childcare Center, Kenner LA
Quantize Records, Inc., McCormick SC
Rainbow Club, Inc., Old Greenwich CT
Rammoth Deliverance Ministries, Raymond MS
Ranch, Inc., Menomonee Falls WI
Reading Education for Adults, Inc., Lake Jackson TX
Recap Development, Inc., Houston TX
Red River Place Housing, Inc., Houston TX
Religious Times, Philadelphia PA
Remembrance Society, Alameda CA
Resident's Council of Brevard Housing Authority, Inc., Brevard NC
Rock, Tampa FL
Rodney McBride Arts Society, Palo Alto CA
S A C, Inc., Washington DC
San Angelo Chamber of Commerce Development Organization, San Angelo TX
Santa Barbara Jazz Hall, Inc., Santa Barbara CA
Save a Life 2000 Coalition, Bronx NY
School Bus Drug Prevention, Inc., Aventura FL
Scope USA, Inc., Wauseon OH
Seafood Producers Cooperative Foundation, Bellingham WA
Share a Suit Foundation, Chicago IL
Sharetech, Inc., Chubbuck ID
Shelton Youth Programs, Shelton WA
Shepherd Ministries, Columbia SC
Sirenia Center, Inc., Sunrise FL
Simon Peter Ministries, Yamika WA
Sister Cities Foundation, Tempe AZ
Sister Niguma Productions, Inc., Boulder CO
Sisters Striving for Entrepreneurship, Inc., Decatur GA
Society for the Prevention of Domestic Violence, Inc., New York NY
Southeast Corner Alliance of Neighborhoods, Austin TX
Southeast Texas Girls Softball Association, Inc., Beaumont TX
Spine & Scoliosis Research Associates, Inc., Summit NJ
Spirit Word Teaching Ministries and Bible Training Center Intl., Inc., Barstow CA
Spur on Ministries, Inc., Okeechobee FL
St. Ephrem Foundation, Inc., Kiennelon NJ
S.T.E.P., Compton CA
Step Up Community Partnership for Good Parenting, Cleveland MS
Stepfamily Network, Palo Alto CA
Still Water Area Baseball Boosters, Still Water MN
Students at Risk, Inc., Prospect KY
Summit of Fairfield County, Incorporated, Fairfield CT
Sure Foundation, Inc., Baltimore MD
Surrogate Father Program, Inc., Martinsburg WV
Survivor Fund, New York NY
S V U Outreach Programs, Inc., Detroit MI
Task of Rome GA, Inc., Rome GA
Tejano Policy Institute, Houston TX
Texas Volunteer, Mission TX
Thapar Institute of Engineering and Technology Patiala Ed Tr Ltd., Iowa City IA
Third Millenium Catholic Artists, Miami FL
Third Wave Institute, Inc., Bloomington IN
Thomas Alva Edison Foundation, Washington DC
Thunder Fastpitch, Inc., Eagle ID
Tiger Baseball Association, Inc., Lees Summit MO
Tobey Homestead Restoration Trust, Inc., Wareham MA
Todd Theatre Troupe, New York NY
Torat Hayim, Los Angeles CA
Trainease International, Inc., Middletown NY
Transform and Transcend, Inc., Salem OR
Transformation Retreats, Incorporated, Richmond VA
Tri State Animal Rescue Services, Inc., Mineola NY
Tri State Urban Renewal, East Orange NJ
Trigg Hospital Foundation, Tucumcari NM
Trinity Alliance, Inc., N. Miami Beach FL
Troy Local Development Corporation, Troy NY
Tyn, Inc., Santa Barbara CA
Ultimate Vision Ministries, Inc., Arnold MO
Universal Divine Saviors, Chicago IL
Utah Woodcarvers Guild, Sandy UT
Veterans Memorial of Alto Pass Area, Alto Pass IL
Virginia Skeet Shooting Association, Inc., Annandale VA
Virtual Diagnostic and Rehabilitation Scenarios, Inc., Newton MA
Volleyball Development Corp., Saint Louis MO
Wang Yun-Wu Foundation, Inc., Redwood City CA
Warwick Revitalization, Inc., Warwick GA
Wasco County Historical Museum, The Dalles OR
Watchkeepers, Inc., Middleboro MA
Wayne Morse Youth Program, Eugene OR
Waynoka Ministries, Inc., Oklahoma City OK
We Share, Inc., Atlanta GA
Western Health Foundation, Arcadia CA
Williamsburg Basketball League, Inc., Brooklyn NY
Willits Senior Housing Corporation, Ukiah CA
Willing Hearts, Inc., San Antonio TX
Wind Symphony of Corpus Christi, Alice TX
Windsor Repertory Theater Co., Inc., Mineola NY
Women's Day USA, Santa Monica CA
Women's Institute for Personal and Political Justice, Santa Barbara CA
Worcester Area Dual Diagnosis Task Force, Inc., Worcester MA
Word & Praise Ministries International, Inc., Tulsa OK
World Center for Clinical Research, Reno NV
World Foundation for Smart Communities, La Jolla CA
World Species List-Natural Features Registry Institute, Savannah GA
Wounded Healers, Miami FL
Wyoming Press Association Foundation, Cheyenne WY
Yankton Swim Team, Yankton SD
Yesterday, Today, Tomorrow, Inc., Lake Charles LA
You Belong, Inc., Fontana CA
Young Eagles, Inc., Los Angeles CA
Yuba Volunteer Fire Dept., Hendrix OK
Zanadu Performing Arts Centre, Newport News VA

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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