Internal Revenue Bulletin:  2003-49 

December 8, 2003 

Announcement 2003-77

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
100 Strong Men of Compton, Compton CA
210 Masonic Foundation, Lincoln NE
A & P Counseling Services, Inc., Beltsville MD
A Childs Zone, Inc., Charlotte NC
Able Abilities Enterprises, Malvern AR
Acts of Love, Inc., Fort Wayne IN
Africa Solidarity Council, Washington DC
African Heritage Playhouse Theatre, Buffalo NY
Airport Neighbors United, Inc., Modesto CA
Akido America, Incorporated, Santa Cruz CA
All Saints Academy, Hickory NC
Allegro Orchestral Association, Minnetonka MN
Aloha Noblehouse, Inc., Wahiawa HI
Alton United Soccer Club, Godfrey IL
American Grassroots Unlimited, Inc., Cullowhee NC
American Samoa Humane Society, Inc., Pago Pago AS
Ankylosing Spondylitis Research International, Portland OR
Ann Goulden Orphanage Benefit Corporation, Red Oak TX
Anne Arundel Council of Community Services, Annapolis MD
Arabic American National Hall of Fame, Detroit MI
Arc of Oklahoma, Inc., Oklahoma City OK
Arkansas City Rotary Charitable Fund, Inc., Arkansas City KS
Arts in Paterson, Inc., Woodstock NY
Aspire Group, Inc., Jacksonville FL
Bales Intermediate PTO, Friendship TX
Barrington Youth Baseball, Inc., Fox River Grove IL
Bath Community Center, Inc., Bath NC
Bedford Central Community Development Corporation, Inc., Brooklyn NY
Bell Social Services Enterprises, Inc., Pomona CA
Belleville After School Program, Belleville KS
Bill Emerson Memorial Foundation, Washington DC
Birch Run — Taymouth Educational Foundation, Birch Run MI
BIRPS, Inc., Oklahoma City OK
BIRSCO International Ins. Small Business University, Charlotte NC
Bradley Physical Therapy and Rehabilitation, Boca Raton FL
Bread of Life Outreach Ministries, Chicago IL
Breakthrough-Education for Economic Action, Saint Louis MO
Breast Cancer Action, Inc., Lawrence KS
Broome Recipient Affairs Office, Inc., Binghamton NY
Bullhead City Rotary Foundation, Inc., Bullhead City AZ
Cal-State Community Services, Inc., Altadena CA
Cannon Walters Foundation, West Valley City UT
Career Bridge Family Day Care Network, New York NY
Carver-Scott Educational Foundation, Chaska MN
Catalina Sea Bass Fund, Inc., Homestead IL
Catoctin Foundation, Inc., Leesburg VA
CAW, Inc., Boise ID
Center for Chesapeake Communities, Ltd., Annapolis MD
Center for Psychological Medicine, Inc., Santa Barbara CA
Center for Sports Leadership, Colorado Springs CO
Centro De Bienestar Para La Gente, Santa Maria CA
Chama Valley Search and Rescue, Chama NM
Charleston Regional Economic Development, Inc., Charleston MO
Cheboygan Hoops Boosters, Inc., Cheboygan MI
Chevra Chai Charitable Foundation of California, Inc., Los Angeles CA
Children and Adolescent Addiction Services, Inc., Hagerstown MD
Christian Family Heritage, Encino CA
Christian Financial Network, Inc., Rock Hill SC
Christian Golfers International, Inc., New Port Richey FL
Christian Lon Foundation for MPS Children, Germantown MD
Christmas in April Franklin, Inc., Franklin VA
Citizens Association for Police Support, Charlotte NC
City of Beeville Housing Authority Non-Profit Corporation, Beeville TX
Class of 1988 Scholarship Fund, Inc., Washington DC
Clayton Recreation Sports and Wellness Commission, Inc., Clayton MO
Coalition for Responsible Econlockhatchee Development, Chuluota FL
Coast to Coast Referral Center, Monrovia CA
Columbus/Franklin County News Bureau, Columbus OH
Comfort Place Caring & Sharing, Grand Rapids MI
Communities in Schools of Pensacola Escambia County, Inc., Pensacola FL
Community Housing Development Corp. of Mooresville-South Iredell, Mooresville NC
Community Impact Resident Council for Leadership and Education, Ann Arbor MI
Community of Parma Renewal Corporation, Parma MO
Cooperative Community Services, Wichita KS
Cooperative Housing, Inc., Dayton OH
Crescent Community Services, Inc., Tustin CA
Criminon Community Education Center of Silicon Valley, San Jose CA
Cued Speech and Language Association of Utah, Park City UT
Cullen Medical Foundation, Inc., Lauderhill FL
Dads Making Christmas, Inc., Richmond VA
Dakota Foundation, St. Paul MN
Deep Horizon Corporation, Friendswood TX
Delaware Civil War Society, Inc., Newport DE
Delta County Genealogical Society, Escanaba MI
Deltas Center for Addictions, Des Moines IA
District Five Christian Learning Center, Duncan SC
District of Safety Advisory Board, Inc., Keithburg IL
Dominique Moceanu Foundation, Spring TX
Downtown Collinsville Office, Collinsville IL
DRIVE For Youth 2020, Missouri City TX
East Kingsford Playground Association, Kingsford MI
Eclectic Religious Service Association, Spartanburg SC
EDR, Inc., Chicago IL
Emmet County Genealogical Society, Petoskey MI
Enviro 1st, Durham NC
Ettrick Community Development & Housing Corporation, Petersburg VA
Evergreen Youth, San Diego CA
Exeter Senior Center, Incorporated, Exeter CA
Faith Cancer Foundation, Dallas TX
Fast Lane Track Club, Bluffton SC
Fathers and Mothers Who Care, Inc., Long Beach CA
Feline Society, Inc., Birmingham AL
First Step Services, Inc., Kenosha WI
Florida Safety Network, Inc., Naples FL
Forth Worth Diamond Soccer Club, Fort Worth TX
Foundation 2000 for Children, Inc., Mableton GA
Franklin Lady Cougars Basketball Booster Club, El Paso TX
Freedom Fellowship Outreach Center, Newport News VA
Frenship Isd Athletic Booster Club, Wolfforth TX
Friends of Pep Academy, Detroit MI
Friends of the Aldridge, McAlester OK
Friends of the Flat River Community Library, Greenville MI
Friends of the Ice Show, Southfield MI
Friends of Uvalde Memorial Hospital Hospice Services, Bedford NY
Garden City Figure Skating Club, Livonia MI
Gates County Partnership for Children, Sunbury NC
Georgia Affordable Housing Corporation, Atlanta GA
Geriatric Healthcare Association, Pittsburgh PA
GHS Owl Football Club, Garland TX
Gilead II, Inc., Oshkosh WI
Givemore Org., Pasadena CA
Global Art in Action, Inc., Paia HI
Global Taekwon-Do-Alaska, Inc., Fairbanks AK
Goal Identification for True Success, Inc. (GIFTS), Charleston WV
Graduate and Professional Student Assembly, Minneapolis MN
Grand South Brand Growth Association, St. Louis MO
Gray Rock Community Center, Lavaca AR
Great Rivers Alliance of Natural Resource Districts, Maryville IL
Greater Fairplay Youth Council, Inc., Fairplay CO
Gymnastics of San Antonio Parents Club, San Antonio TX
Hampden Ministries, Inc., Denver CO
Hands to Honduras-Outreach Ministries, Alma MI
Hartley Daycare Association, Hartley IA
Hawaii Association of Rural Private Schools, Kailua HI
Helping Our Public Education Corporation, Bunnell FL
Hidalgo Independent School District Scholarship Foundation, Hidalgo TX
Hillcrest Ministries, Inc., Grand Rapids MI
Hispanic Business Development Institute, San Jose CA
Historic Jackson Ward Main St., Inc., Richmond VA
Historic Meacham Hotel & Retreat Center, Inc., Meacham OR
History Makers International, Granada Hills CA
Hmong Culture Collection, Inc., Fresno CA
Hollister Police Activities League, Hollister CA
Home and School Association of Annunciation School, Green Bay WI
Homebound, Coon Rapids MI
Honeys Women Helping Women and Children, Jonesboro GA
Housing and Supportive Alliance of Salisbury-Rowan, Inc., Salisbury NC
Hunters for the Hungry, Inc., Augusta ME
Illinois High School Athletic Hall of Fame, Princeton IL
Illinois Life Underwriters Foundation, Springfield IL
Illinois Principals Foundation, Springfield IL
Inner Growth Youth Center, Thomasville NC
Inspirational Community Development and Learning Center, Inc., Belle Glade FL
Institute for the Advancement of Micro Finance, Inc., Deerfield Beach FL
Integrated Architecture Learning Center, Inc., Grand Rapids MI
International Accreditation Forum, Milwaukee WI
International Connectivity and Capacitation in Education, Eugene OR
International School of Prague Foundation, Inc., New York NY
Ira B. Jones Primary Parent-Teacher Organization, Asheville NC
Ironwoods Homeownership Program, Ironwood MI
Isaac Suku Memorial Foundation of America for Liberia, Inc., Hyattsville MD
Ishyirahamwe Ubumwe, Stockton CA
Islamic Message Foundation of New Orleans, Inc., New Orleans LA
Iuka Dixie Girls Softball, Inc., Iuka MS
J. E. Ealy Foundation, Southfield MI
James Madison Elementary School Parent Club, Madera CA
James T. Murone Childrens Museum of Discovery, Warner Robins GA
Jasper County Family Connection, Inc., Monticello GA
John Philip Sousa Foundation, West Lafayette IN
Johnson Memorial Foundation, Inc., New York NY
Journey Foundation, Des Moines IA
Just For Me Child Care Services, Charlotte NC
Kansas City Alumia Foundation, Kansas City MO
Kathleen High School Athletic Booster Club, Inc., Lakeland FL
Kent County Enhancement Program, Jayton TX
Kids With Crohns Foundation, Thousand Oaks CA
Kidsplan, Ctr Barnstead NH
Kingwood Pops Orchestra, Kingwood TX
Klein Forest High School Publications Booster Club, Inc., Houston TX
Krista Ford Foundation, Decatur GA
Lacrosse Area Dyslexia Research Institute, Inc., Waumandee WI
Ladera Land Conservancy, San Juan Capistrano CA
Lakeshore PTO, Eau Claire WI
Larry Emery Memorial Rotary Scholarship Foundation, Camarillo CA
Las America Educational Foundation, Chicago IL
Laurent Clerc Deaf Academy, Aurora IL
Lazy Eight Foundation, Denver CO
Leadership Big Bend, Alpine TX
Life Building Communities, Florence NJ
Lifespan Learning Network, Monterey CA
Light of the World Economic Development Corporation, Columbia SC
Lock Ness Learning Center, Minneapolis MN
Long Shoals Community Center, Lincolnton NC
Love of Life, Alameda CA
Lowell Area Youth Development, Inc., Troy MI
Lydia Foundation, Arlington VA
M.I.S. Charities, Inc., Warrensville Heights OH
Maranatha Foundation, Houma LA
Martin County Agricultural Fair Association, Inc., Stuart FL
Martin High School Oral Interpretation Booster Club, Arlington TX
Masters Ministry, Inc., Charlotte NC
Men for Social Change, Lake City FL
Metaphysical Co-Op Love, Inc., Philadelphia PA
Miami Dade Resident College, Inc., Miami FL
Michigan Interscholastic Forensic Association, Ann Arbor MI
Mid-Peninsula Oroysom Senior Housing, Inc., Redwood City CA
Middle Atlantic Sports Academy, Inc., Allentown PA
Millennium Jazz Works Society, Inc., Annapolis MD
Minnesota Association of Black Lawyers Foundation, Minneapolis MN
Minnesota Revels, Inc., Minneapolis MN
Minority Development Association, Inc., Los Angeles CA
Missouri African American Culture Initiative, St. Louis MO
Missouri Alliance for Arts Education, St. Louis MO
Missouri Center on Addictive Disorders, Inc., Raytown MO
Missourians Promoting Safe & Sober Driving Foundation, Jefferson City MO
Moonlight Theatre Company, Clifton VA
Mt. Clemens Hockey Scholarship Fund, Inc., Clinton Township MI
National Mens History Month Project, Lacey WA
National Organization of Mens Outreach for Rape Education, Baltimore MD
NCAL-Acquisition II, Inc., Winston-Salem NC
New Birth Recovery Home, San Jose CA
New Direction Foundation, Inc., Norman OK
New Friends Adult Day Care-Day Health Incorporate, Charlotte NC
New Life Cultural Society, Northbrook IL
Nisei Week Foundation, Inc., Los Angeles CA
No Longer a Victim, Inc., Houston TX
Normas Academy of Dance Scholarship Fund, Inc., Atlanta GA
North American Konani Association, Inc., Brooklyn NY
North Carolina Association of Black Storyteller, Inc., Charlotte NC
North Carolina Crime Prevention Association, Southern Shore NC
North Harlingen Rotary Club Student Loan Foundation, Harlingen TX
Northern Ponca Housing Resident Association, Norfolk NE
Northwest Cabarrus Band Boosters, Inc., Kannapolis NC
NUJC, Inc., New Ulm MN
Oak Ridge High School Sports Booster Club, Conroe TX
Ocala Toros Soccer Club, Inc., Ocala FL
Olde Friends Concert Artists, Inc., Broomfield CO
Olympic Hearts Gymnastics Foundation, Brooklyn Park MN
Our Place Personal Care Home, Inc., Doraville GA
Oxnard Public Library Development Corporation, Oxnard CA
Parents in Control Educational Foundation, Olathe KS
Pedernales Valley Disaster Discovery, Inc., Austin TX
Petersburg High School Boosters Club, Petersburg VA
Phillips Kids, Inc., Eagan MN
Phoenix Academy for the Performing Arts, South Orange NJ
Phoenix Dance Theatre, Oswego IL
Pine Bluff Arkansas Black Nurses Association, Pine Bluff AR
Pray Train & Study, Inc., Wilmington DE
Project Change, Washington DC
Randolph County Community Alliance, Inc., Elkins WV
Readi Corp., Rural Hall NC
Red Sea Missions, Charlotte NC
Region a Connect NC Commission, Inc., Bryson City NC
Regulatory Checkbook, Alexandria VA
Repairers of the Breach, Inc., Toledo OH
Rescue Me An Avian Sanctuary, Washington DC
Residential Service Corporation, St. Louis MO
Resource Directory, Inc., New York NY
River Valley Foundation, Mankato MN
Riverside County Library Foundation, Riverside CA
Rizpah Family Services, Boynton Beach FL
Rotary Charities Foundation of District 6490, Champaign IL
Rotary Club of Lakeway-Lake Travis Foundation, Inc., Austin TX
Ruth Camp Campbell Memorial Library, Franklin VA
RX Alms, Inc., Tulsa OK
Salt Mine Youth Center, Harrisonburg VA
Sankofa, Inc., Greensboro NC
Saugatuck Athletic Boosters, Saugatuck MI
School District 92 Foundation for Educational Excellence, Lockport IL
Scotland Home Health, Inc., Laurinburg NC
S.E. & L.C. Backhus Foundation, San Rafael CA
S E R V Ministries, Dana Point CA
Second Chance Project, Inc., Baltimore MD
Senior Society of Friends, San Mateo FL
Service Net, Walterboro SC
Seven Corners Childrens Center, Inc., Falls Church VA
Shenandoah Valley Blues Society, Fisherville VA
Shield of Chernobyl, Inc., Rochester NY
Shih Tzu Rescue, Inc., S.W. Ranches FL
Shiloh Spiritual Growth Ministries, Chino Valley AZ
Sickles High School Omnibus Booster Organization, Inc., Tampa FL
Sierra Leone-American Organization of Texoma, Inc., Garland TX
Simi Valley Broadcast Academy, Simi Valley CA
Simkus & Ventura Group Foundation for Financial Literacy, Lawrenceville NJ
Sisters Community Outreach Program, Philadelphia PA
Sky-High Exposure, Inc., Bronx NY
Smart Ride, Columbia MO
Society for Interdisciplinary Studies, North Bend WA
Societys Assets, Racine WI
Solutions Television Magazine, Inc, Huntington Beach CA
Sounds of the Spirit Center for Jazz, Chicago IL
South Amboy Irish-American Association, Inc., South Amboy NJ
South Carolina School for the Deaf Alumni Association, Spartanburg SC
South Charleston Public Library Foundation, Inc., S. Charleston WV
South San Jose Lions Charitable Foundation, San Jose CA
Southwest Atlanta Community Partnership, Inc., Atlanta GA
Southwest Leadership Team, Inc., Baltimore MD
Southwest Michigan Basketball, Portage MI
Space Port Rotary Foundation, Inc., Titusville FL
Spring Valley Athletic Boosters Association, Inc., Huntington WV
Starr Elementary PTO, Anderson SC
Stoughton Area Educational Foundation, Stoughton WI
Sundays at Three, Inc., Columbia MD
Sunridge Conservancy, Sacramento CA
Sunshine Care, Inc., Forestville MD
Support Your Own, Inc., Stockton CA
Tender Mercy Ministries, Lexington KY
Texas Topps Booster Club, Inc., San Marcos TX
Thunder Mountain Soccer Association, Palisade CO
Timothy's Charge Ministries, Inc., Columbus OH
Touched by Love Ministries, Inc., Sierra CA
Tough Town, Incorporated, Houston TX
Tri-County Mental Health Consumers, Inc., Conroe TX
Tri-Valley Football Parents Association, Inc., Hegins PA
Truth for Living, Inc., Dade City FL
Universal Health Care Education Fund, Boston MA
University of Hawaii Alumni-Associates Capital Region Charter, Alexandria VA
Victorious Life Outreach, Seattle WA
Vine and Branch Connection, Inc., Virginia Beach VA
Vintage Radio Museum, Fairhope AL
Virginia Professionals Association, Inc., Charlottesville VA
Virginia Rhythmic Sport of Gymnastics Association, Virginia Beach VA
W. M. Fountain Corporation, Lowell MA
Wake Technology Academy, Raleigh NC
Wake Up America of Lake Fairways, Inc., North Ft. Myers FL
Washington Heights Arts Center, Inc., New York NY
Waterwise-America, Inc., Milwaukee WI
Way Ministries, Omaha NE
We Can Make a Difference Development Corporation, Bronx NY
Welfare Reform Corporation of the United States of America, Inc., Mobile AL
West Coast Solutions, Inc., Tampa FL
West Fresno Community Foundation, Inc., Fresno CA
White Feather Medicine Society, Lakewood WA
White Lick Literary Society, Avon IN
Windhaven, Laurel MD
Winds of Change Foundation, Woodside CA
Wings of Refuge, Inc., Tomball TX
Witness for Jesus, Inc., Malden MO
Womens Suffrage for Prostate Cancer Awareness, Sunnyvale CA
Work With Dignity, Minneapolis MN
World Education Business Board, Detroit MI

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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