Internal Revenue Bulletin:  2003-51 

December 22, 2003 

Announcement 2003-84

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
49er United Soccer Club, Inc., Auburn CA
Ace Boxing Club, Inc., Milwaukee WI
Adams Acre, Fuquay Varina NC
African American Health Education & Resource Center, Avondale AZ
African-American Womens Program, Pomona CA
African & Caribbean Immigrant Resource Center, Inc., Plainfield NJ
Agua Luna Dance Company, E. Rancho Dominguez CA
Al Cox Ministries, Inc., Adairsville GA
Alaska Urban and Community Forest Council, Anchorage AK
All and All Ministries, San Diego CA
Alpha Programs, Inc., Las Vegas NV
America Asia Adoption Agency, San Marino CA
American Foundation for the Development of Science and Education, Glendale CA
American Friends of Mosdos Ramou of Hunyad, Inc., Brooklyn NY
American Friends of Universidad de San Andres, Inc., New York NY
Amy, Inc., Tulsa OK
Area-51 Dance Theatre, Reno NV
Arizona Wildlands Conservancy, Prescott AZ
Art for Peace Foundation, Inc., Miami FL
Artesia Coalition for Better Health, Inc., Artesia NM
Arts Consortium, Inc., Miami Beach FL
Asian-Pacific Islanders Vote 2000, San Francisco CA
Asthmanon Foundation, Sylvana OH
At Risk for Success, Austell GA
Atlantic Bridge, Inc., Charlotte NC
Avue Institute, Tacoma WA
Baker Jr., IGH PTSA, Tacoma WA
Barbara Bush Elementary Parent Teacher Organization, Mesa AZ
Bedford Central Community Development Corporation, Inc., Brooklyn NY
Bellevue Youth Basketball Association, Bellevue WA
Ben Rush Elementary School Foundation, Redmond WA
Best Media, Inc., Holliswood NY
Black Community Institution Network, Inglewood CA
Blackhawk Baseball, Inc., Argyle TX
Blossom House, Inc., Bullhead City AZ
Booster Club Maclay Middle School, Inc., Pacoima CA
Bradd Neal Feldbaum Foundation Memorial Scholarship Fund, East Brunswick NJ
Bright Star Chapter of Texas Mental Health Consumers, Inc., Sulphur Springs TX
Bunker Hill Historical Society, Bunker Hill IL
Burlingame Lions Charities, Inc., Burlingame CA
Cadari, Pittsburgh PA
Caldacar Success Unlimited Training Institute, Los Angeles CA
California Dispute Resolution Institute, San Francisco CA
Calistoga Respite Center, Calistoga CA
Captive Heart Prison Ministry, Inc., Sneads FL
Caring Hands Extended, Inc., Altadena CA
Carl H. Sundahl Elementary School Foundation, Folsom CA
Carolina Border Collie Rescue, Cary NC
Casas De Las Familias, Tucson AZ
Center for Informed Choices, Inc., Williamsville NY
Center for Latin American Arts of New York, Inc., New York NY
Center for Mediation and Training, Inc., New City NY
Center for Mental Health Research and Education, Inc., Roswell GA
Center for Public Representation, Columbus OH
Central Florida Triathletes, Inc., Clermont FL
Central Linn School District 552C, Halsey OR
Centro Comunal General Gregorio Luperon, Inc., New York NY
Cheer Center Booster Club, Grove City OH
Chernobyls Hope, Monroe NC
Chesterfield Education and Training Institute, Seattle WA
Children of Destiny International, Inc., Pasadena CA
Children of the Nations International Adoptions, Inc., New Port Richey FL
Childrens Coalition of Southern New Hampshire, Salem NH
Chinook Middle School P A T S, Lacey WA
Chosen Child, Van Nuys CA
Christmas in April - Napa Valley, Napa CA
Christmas in May Sheboygan County, Sheboygan WI
Christopher Washingtons Youth Inspiration and Goals Foundation, Cupertino CA
Church of Christ, Bakersfield CA
Chuukese Catholic Community Council of Honolulu, Inc., Waipahu HI
Cisprohr, Inc., Miami FL
Citizens Empowerment, Miami FL
Citizens for Police Accountability, Providence RI
City Arts Project, Los Angeles CA
Clearview Heights Child Care and Development Center, Inc., Gallatin TN
Coalition of Arizonans to Abolish the Death Penalty, Inc., Tucson AZ
Coalition to Protect America's Elders, Inc., Tampa FL
Coast Public Radio, Inc., Capitola CA
Collaborations, Seattle WA
Colorado Advanced Photonics Technology Center, Longmont CO
Colorado Indian Education Association, Denver CO
Communities in School of Walker County GA, Inc., Chickamauga GA
Community Apartments Corporation of Metrolina 3, Raleigh NC
Community Food Exchange Limited, Jamaica Plain MA
Community Health International, Inc., Mendota Heights MN
Company One, Inc., Brookline MA
Complementary Care Foundation, Inc., Mt. Kisco NY
Concerned Alumni of Catholic University, Arlington VA
Conner Community Development Corporation, Connersville IN
Constant Elevation Youth Foundation, Chicago IL
Contextualized Urban Ministry Education of the Northwest, Inc., Portland OR
Corazon Behavioral Health Services, Inc., Los Alamos NM
Council for the Imaginative Arts, Richland WA
Counting All Children, Mitchellville MD
CPLC Tucson Foundation, Tucson AZ
Crimebusters, Inc., Hendersonville TN
Cultural Society of Mesilla Valley, Inc., Las Cruces NM
Curry Ministries, Inc., Sanford FL
D & M Community Development Corporation, Inc., Crosby TX
Daisy Foundation, Inc., Greenwood LA
Dancin Kidz Performance Co., Inc., Bullhead City AZ
Daniel Foundation, Pasadena CA
Day Star Arise Production Company, College Park GA
Des Moines for Jesus, Des Moines IA
Dewey Ladies Auxiliary, Dewey OK
Dimmit 9-11-90 PTSA, Seattle WA
Discovery Clubhouse Child Care Center, Grand Rapids MI
Dr. Karl Wamsler Foundation, Inc., New York NY
Dream of a Lifetime, Seattle WA
DreamWorks of Kansas, Kansas City KS
Eagle Corrections Corporation, Louisville KY
Earth Generation San Diego, Lemon Grove CA
Earth Kids Foundation, Carlsbad CA
East Texas Parent and Children Services, Incorporated, Longview TX
East Valley Native American Parents Group, Tempe AZ
East West Academic Business & Cultural Council EWABC, City Industry CA
Ecumenical Community Center, Inc., Columbia SC
Edmond Jacques Eckels & Harvey Ellis Historical Foundation, St. Joseph MO
Edon Summer Ball League, Edon OH
El Beth El Development Center, Inc., Jacksonville FL
Elite Lay Activities, Looneyville WV
Elizabeth House, Mountain Lake MN
Elmira Booster Club, Veneta OR
Emprise Ministries, New Bern NC
Endless Mountains Theatre Company, New Milford PA
Esthers Way, Sherman Oaks CA
Eurasian Origins Foundation, Beverly Hills CA
Evergreen Community Festival of Clark County, Vancouver WA
Evergreen High School Band & Color Guards Booster, Vancouver WA
Families & Community Experiencing Success, Inc., Omaha NE
Family Institute of Colorado, Denver CO
Family Life Outreach Ministries, Glassboro NJ
FASP Childrens Services Fund, Inc., Merritt Island FL
Fighting Irish Soccer Boosters, El Paso TX
Firestone Theatre Foundation Enterprises, Inc., New York NY
First Night Bradford, Bradford PA
First Night of Syracuse, Inc., Syracuse NY
Flint Inner City Jr. Golf Association, Inc., Flint MI
Footsteps, Inc., Greeley CO
Forum for Government Reform, Davis CA
Foundation for Aggrandizement of Rural Areas (FARA), Inc., Baton Rouge LA
Foundation for Excellence & Ethics in Medicine, Inc., Oyster Bay NY
Foundation for Human Rabies Education and Eradication, Malibu CA
Foundation for Interracial Couples Seeking Tolerance, Thousand Palms CA
Foundation for Supporters of the Disabled, Saint James NY
Freedom Memorial of Harrison County, Inc., Clarksburg WV
Fresno Airport Rotary Foundation, Fresno CA
Friends for Affordable Housing, Los Angeles CA
Friends of China Heritage Fund Limited, New York NY
Friends of Fiji, Danville CA
Friends of Francois, Seattle WA
Friends of Lynn Community Charter School, Inc., Lynn MA
Friends of Mt. Davidson Conservancy, San Francisco CA
Friends of the International School of Dusseldorf Foundation, England
Friends of Wayne County Bookmobile Library, Bicknell UT
Full Circle Initiative, Inc., Fort Collins CO
Gaelquest, Berkley MI
Gaining Access to Independent Living, Effingham IL
Galveston County K-9 Search & Rescue, Texas City TX
Garinagu Empowerment Movement, Los Angeles CA
GEM Foundation, Detroit MI
General Information-Financial Training, Woodinville WA
Getting In Getting Through, Magnolia Square CA
Gila Monster Watershed Council, Willcox AZ
Gila Valley Boys and Girls Club, Inc., Safford AZ
Glendale Chamber Foundation, Glendale CA
Global Alliance of Mental Illness Advocacy Network, Inc., Staten Island NY
Global Environmental and Energy in the 21st Century, Honolulu HI
Globalith, Inc., Winter Park FL
Globalquest, Woolwich ME
Glorybound, Minneapolis MN
Gloryland World Ministries, Inc., Baltimore MD
God's Gift to Families, Inc., South Orange NJ
God's Work, Inc., Birmingham AL
Good Life Center, Harborside ME
Good Neighbor Outreach Foundation, Ltd., Scotch Plains NJ
Good Shepherd Broadcasting, Enumclaw WA
Grand Rapids Academy of Japanese Language and Culture, Grand Rapids MI
Grand Valley Community Theatre, Grand Junction CO
Great Bay Regional Volunteer Emergency Medical Services, Inc., Little Egg Harbor NJ
Greater Central Valley Outreach, Inc., Modesto CA
Green Tree Foundation, Murray UT
Greene Group, Philadelphia PA
Greenlake Plaza Resident Council, Seattle WA
Greywood, Incorporated, Towson MD
Guang-Ping Yang Tai Chi Association, El Cerrito CA
Guardian & Conservator Training Services, Inc., Caldwell ID
Guatemalan Unity Information Agency, Los Angeles CA
Gulshan Foundation, Inc., Washington DC
Guttenberg Affordable Housing Corporation, Guttenberg NJ
Guyana Youth Watch, Inc., Richmond Hill NY
Haitian Connection for Development, Inc., West Palm Beach FL
Hallowed House, Inc., Austin TX
Hard Scramble Educational Center, Inc., Camden SC
Haslw599, Kansas City MO
Healing Art of San Francisco, San Francisco CA
Health Motivation and Healing Program, Seattle WA
Healthy Ways, Inc., Carlsbad CA
Heart of a Parent, Wells ME
Helper Main Street Program, Helper UT
Henry Hensche Foundation, Thibodaux LA
High Sonoran Foundation, Scottsdale AZ
Higher Educational Development and Upliftment Program, Braintree MA
Hira Publications, Sterling VA
Home of Comfort, Oakland CA
Honolulu Sunset Foundation, Honolulu HI
Hope for the Underprivileged Children, Diamond Bar CA
Hopkinton Educational Assistance Trust, Inc., Milford MA
Horace Mann Parents Association, Inc., San Francisco CA
Horizon Family Services, Inc., Citrus Heights CA
Hospice Memorial Foundation, Las Vegas NV
Humanitarian Assistance Service Information & Referral Center, Inc., Brooklyn NY
Ilwaco Community Development Association, Ilwaco WA
Indigenous Permaculture Center, Inc., Denver CO
Inner-City Games Los Angeles, Los Angeles CA
Inspirational Family Life Center, Cincinnati OH
Institute of Science and Theology, Beverly Hills CA
Internet Weblinks Alliance, Inc., Los Angeles CA
Isle of Excellence, Chicago IL
J. B. Counseling & Consulting, Inc., Lennox CA
Jack Milam Memorial Foundation, Inc., Statesville NC
Jeanne Dini Performing Arts Center, Inc., Yerington NV
Jim Elder Good Sport Fund, Dallas TX
Job Club, Inc., Los Angeles CA
Ka Ulu Lauhala O Kona, Kailua-Kona HI
Kamp Kindness, Inc., Bowie MD
Kathys Sunshine Outreach Center, Dallas TX
Katie Scott Ministries, Inc., Tulsa OK
Kenny Lofton Youth Foundation, Tucson AZ
Kereng Ende Institute, Portland OR
Kids Space Foundation, New York NY
Kindness Overall Hawaii, Honolulu HI
Kingdom Power & Glory Mission, Inc., Costa Mesa CA
Klearview Center for Independent Living, Inc., Moultrie GA
Knights of the Road Foundation, Inc., Virginia Beach VA
Knowledge Navigators International Foundation, Inc., Clifton NJ
Korean Schools Association of Northern California, Davis CA
Krafft A. Ehricke Institute for Space Development, La Jolla CA
Kurdish Community Center of Arizona, Phoenix AZ
La Familia Neighborhood, Inc., Winslow AZ
Lake County Police Chaplains, Inc., Demotte IN
Latin Motion-Picture Arts and Resources Association, Inc., Los Angeles CA
Latinos Unidos Del Valle De Napa, Napa CA
Lawrence Township Quick Response Team, Lawrence MI
Life Challenges, Ashland OR
Light House Home of Lafayette, Inc., Lafayette LA
Linda Vista Elementary School Parent Teacher Organization, Fremont CA
LISTO, W. Los Angeles CA
Live Oak Artists Guild, Inc., Live Oak FL
LOCK Foundation, Newton NC
Locks of Love, Inc., A Delaware Corporation, Hayward CA
Long Beach Basketball Club, Inc., Long Beach NY
Love in Action Ministry, Houston TX
Lydia Whitney Foundation, Inc., Collinsville CT
Magnolia State Housing, Inc., Mendenhall MS
Mark Keppel High School Alumni and Friends Association, Alhambra CA
Marshall Diamond Club American Legion Baseball, Portland OR
Mary Alice Lamy Hope Charitable Organization, Morrison CO
Mass Ave Film Festival, Watertown MA
Massachusetts Coalition For Oral Health, Inc., Boston MA
McDonald School Parent-Teacher Organization, Moscow ID
Medical Services Advocacy, Omaha NE
Mentor and the Hip Hop Owls Foundation, Newark NJ
Mid-Atlantic Regional Service Committee of Narcotics Annyms, Inc., Wyomissing PA
Middleton Center, Detroit MI
Milwaukee Modern Chinese School, Menomonee Falls WI
Montrose Golden Hope Center of Montrose, Colorado, Montrose CO
Moose Boosters Wrestling Club, Palmer AK
Mother International, Pomona CA
Mothers Aligned Saving Kids, Inc., Brooklyn NY
Mountain Hoops Girls Basketball Club, Fort Collins CO
Moviemaker Alliance, Montrose CA
Mt. Vernon Medical Rescue, Mount Vernon MO
My Sisters Keeper, Incorporated, Ellenwood GA
Nam Yong Foundation, Cerritos CA
Nantucket Childrens Depot, Inc., Nantucket MA
Naples Memorial, Inc., Naples FL
National Free Flight Society, Millcreek WA
Native American Arts Alliance, Santa Fe NM
Neighbors Who Care and Assist, San Mateo CA
New American Educational Service Center, Rosemead CA
New Beginnings, Kalamazoo MI
New Day Aero-Medical Foundation, Inc., Stockbridge GA
New Jersey Gladiator Hockey Club, Inc., Pitman NJ
New Lease on Life, Naperville IL
New Life Institute, Lakeside AZ
New Power Houston, Houston TX
New Stone Project, San Francisco CA
Nguoi Viet Foundation, Westminster CA
NHEST, Inc., Bradford ME
Nonprofit Ventures, Inc., Irvine CA
Nonviolence Empowerment Organization, Inc., Greenwich CT
North American Affordable Housing Initiative, Inc., San Antonio TX
North Pole Rotary Club Foundation, North Pole AK
Northampton Youth Football League, Inc., Northampton MA
Northeast Wisconsin Masonic Library and Museum, Inc., Green Bay WI
Northern Michigan Computer Users Group, Green Bush MI
Northwest Arizona Watershed Council, Kingman AZ
Numedix, Inc., Auburn CA
NYSEG Foundation, Inc., Ithaca NY
Okanogan County Childrens Society, Omak WA
Old Concho Community Assistance Center, Concho AZ
Olive Branch Learning Center, London OH
Open Door Theatre, Chapel Hill NC
Open Voice, East Palo Alto CA
Oregon Craftsman Home Program, Inc., Salem OR
Organizacion Coatepecana En Los Angeles, Rowland Heights CA
Otolaryngology-Head and Neck Surgery Resident Education Foundation, Denver CO
Our Oregon, Portland OR
Ozark Museum of Natural History, Cedarcreek MO
Pamela S. & Milton F. Watkins Family Foundation, Inc., Canton GA
Paraklesis Ministries, Inc., Lima OH
Path Ahead, Olivette MO
Pathfinders of Linn & Benton, Inc., Albany OR
Pathways to Health, Inc., Napa CA
Paul Robeson Music Guild of the National Association of Negro Music, East Orange NJ
Peace and Emergency Action Coalition for Earth, Kerville TX
Pebble Creek Racing Foundation, Pocatello ID
Peli International Friendship Foundation, San Luis Obispo CA
Pencon Foundation, Milton PA
People First of Larimer County, Inc., Ft. Collins CO
People Make A Difference, Inc., Riverdale NY
Performing Arts Reaching to Youth, San Francisco CA
Philadelphia Nonprofit Advertising Agency, Philadelphia PA
Phillips Foundation, Denver CO
Phillipstown Performing Arts, Inc., Garrison NY
Piney Grove Human Services Corporation, Inc., Ft. Lauderdale FL
Pinnacle One Foundation 03-20-98, Scottsdale AZ
Positive Partners, Inc., Los Angeles CA
Powerful Word, Inc./Valerie Cameron Ministries, New Orleans LA
Preston Community Foundation, Preston WA
Primary Care Network, Inc., Springfield MO
Prime Station, Incorporated, Polson MT
Program for Us, Los Angeles CA
Project Pears, Santa Monica CA
Project Zero, Santa Ana CA
Property Innovations, Inc., Fall River MA
Psalm & Proverbs of the Potters House, Los Angeles CA
Puanani Foundation, Inc., Lahaina HI
Public Housing Advocacy for Disability and Diversity, Inc., Atlanta GA
Quantum Institute, Morrison CO
Quoddy Spill Prevention Group, Inc., Eastport ME
Qutekcak, Inc., Seward AK
Raider Athletic Booster Club, Corvallis OR
Rainbolt Hampton Arts, Mill Valley CA
Rainbow Connection Ministry and Center for Spiritual Health, Wellness and Mind-Body, Northumberland PA
Ransom Soulwork, Fresno CA
Realization Productions, Inc., New York NY
Redmond High School Choral Boosters, Redmond WA
Redwood City Library Foundation, Redwood City CA
Rehabilitation Help Center, Pacoima CA
Renaissance Development Corporation, East Chicago IN
Resident Counsel of the South Scattered Sites, Compton CA
Resource Center for Community Health and Environmental Justice, San Antonio TX
Resurrection and Restoration Ministry, McGehee AR
Revolution, Inc., Austin TX
River View Gardens Housing Development Found Company, Inc., New York NY
Riversong Music Society, Berrien Springs MI
R.O.S.E. Center, Fayetteville NC
Rural Community Development Center, Bakersfield CA
Ruth Pearce Fund for Therapeutic Companions, Studio City CA
RWC Padre Foundation, Inc., Redwood City CA
Sacramento Interfaith Hospitality Network, Sacramento CA
Safety Net Academy, Inc., Tucker GA
Sagaponack Home Owners Association, New York NY
San Geronimo Valley Land Trust, San Geronimo CA
San Francisco Council on Poverty & Homelessness, San Francisco CA
Sandeborne Institute, Amherst VA
Sara Kent Foundation, Cincinnati OH
Sarah Allen Services, Philadelphia PA
Scholastic Foundation, Tacoma WA
Science Fiction Hall of Fame Foundation, Inc., Long Beach CA
Seattle Womens Hockey Club, Seattle WA
Seed Collective, Winston-Salem NC
Sgt. James S. Noves Memorial Ski Race Fund, Glen NH
Shalom Solutions, Inc., Chattanooga TN
Shelters of Praise, Redwood City CA
Sheryl A. Jones Ministries, Sanford FL
Shining Stars Childrens Center, Pomona CA
Sitka Harvest Divers Association, Sitka AK
Sober Grad Nite, Inc., Grand Junction CO
Sober Seas, San Diego CA
Social Justice Network UP-TV, Upperco MD
Society for Ocean Acoustic Research, Carmel Valley CA
Sole Hope, Fort Worth TX
Sopris Camp for Kids, Woody Creek CO
SOS 4 Our Kids Mission, Inc., Corona CA
Soul Saving Station, Inc., Winston Salem NC
South Brunswick Foundation for Excellence in Education, Inc., Monmouth Junction NJ
South Los Angeles Multiservices, Inc., Los Angeles CA
South Piegan Mission Outreach, Browning MT
Special Beginnings, Inc., Eureka CA
S P I C E-Spanish-English Peer Immersion Cult Educ Parent Assn., Vacaville CA
Spirit in Motion, Inc., Cleveland OH
Springhill High School Band, Spring Hill TN
St. Charles Hustlers Basketball Team, Inc., Kenner LA
St. Thomas More Center for Catholic Family Life, Cranberry PA
Standing on Our Own Richmond VA, Inc., Richmond VA
Stanislaus County Citizens Against Substance Abuse Red Ribbon Coalition, Oakdale CA
Stany Foundation, Inc., New York NY
Stepping Stones Recovery Home, Inc., Winnsboro LA
Stop Secondhand Smoke, Inc., Racine WI
Stratfield Kids Club, Inc., Fairfield CT
STV America, Inc., Los Angeles CA
Suncoast Trailblazers, Inc., St. Petersburg FL
Sunrise Preservation Group, Inc., Southern Pines NC
Sustainable Communities Northwest, Portland OR
Swim Pasadena Booster Club, Pasadena CA
Syal Foundation, Inc., Minneapolis MN
Sycamore Foundation, Griffin GA
Taiga Group, Fairbanks AK
Taos Community Foundation, Inc., Taos NM
Team Chandler Community Policing Advisory Board, Chandler AZ
Teen Mercy, Scranton PA
Tender Mercy Ministries, Lexington KY
Terezin Publishing Project, Ltd., New York NY
Testimonies, Houston TX
Texas Aguilar Y. Aguilar Counseling Services, Inc., Houston TX
Texas Council for Education Excellence, Houston TX
Theatrical History, Inc., Atlanta GA
This is For Life, Los Angeles CA
Three Oaks Circle, Inc., Milwaukee WI
Tiger Baseball Booster Club, Irving TX
Timbre Harpers Ferry Teaching and Learning Center, Harpers Ferry WV
Tir Na Nog - An Irish Theatre, Denver CO
Tombstone Office of Tourism, Tombstone AZ
Touched by Love Ministries, Inc., Sierra CA
Track 29 Foundation, Inc., Ft. Ogelthorpe GA
Treehill Park Foundation, Inc., Sherwood AR
Tri-State Consumers Group, Inc., Sioux City IA
Twin Harbors Community Development Council, Aberdeen WA
Unidos Por El Peru, Chevy Chase MD
Union House and Engine Company, Inc., Union Springs NY
Unique Minds Foundation, Inc., Sharon CT
Unique Reflections For Today's Living, Inc., Largo FL
Unite Sports Fans Now, Fairfax CA
United Affordable Housing, Inc., Manetta GA
United Heritage Association, Aumsville OR
United People Helpers, Inc., Los Angeles CA
Universal Foundation for Humanity, Edina MN
Urban-Angels-Welfare-League UAWL, Springfield OH
Urban Housing Management & Development Council, Kansas City MO
Urbanworld Foundation, Inc., New York NY
US-Kosovo Foundation, Washington DC
USA Chinese Women Association Corp., New York NY
Valley of the Sun Boys and Girls Club, Phoenix AZ
Venue, Kutztown PA
Veterans Flying Museum of Texas, Inc., Colleyville TX
Victorias Quilts, Redondo CA
Viola Corporation, Port Allen LA
Violence Hotline Center, Inc., Annapolis MD
Virginia Partnership for Animal Welfare and Support VA PAWS, Pilot VA
Vishva Bharti Parishad USA, Laguna Hills CA
Volunteer Thrift Store & Care Center, Gallatin TN
Wakina Sky Learning Circle Parent Education Advisory Committee, Helena MT
Warbirds of America Air Museum, Erie PA
Washington Science Olympiad, Vancouver WA
West Charleston Lions Club Foundation, Las Vegas NV
West Michigan Hockey Association, Ada MI
Western Institute for Nature Resources Education and Policy, Rickreall WA
Westminster Community Care Services, Inc., Orlando FL
Westside Hawaiian Lifeguard Ohana, Waianae HI
Whale Shark Research Group, Ivoryton CT
Wickenburg Foundation for the Performing Arts, Wickenburg AZ
Widows or Widowers, Inc., Lake Mary FL
Wildshare, Inc., Georgetown CT
William Hart/Hart's Battery Confederate States of America, Inc., Mountain Home AR
Willie and Gloria Spooner Foundation, Baton Rouge LA
Winter Area Theatre Artists & Performers, Radisson WI
W I S H Foundation, Wrightsville Beach NC
Women's Project Community Outreach, Inc., Downey CA
Womens Club of Irvine, Irvine CA
Womens Enterprise Foundation, Inc., Phoenix AZ
Womens World Christian Council, Inc., Oldsmar FL
Words of Life Ministries, Greenville SC
World Mission of New York, Center Moriches NY
Wyoming Center on Deafness, Wright WY
Youth Excelling Through Sports, Bellingham WA
Youth With a Future, Englewood CO

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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