Internal Revenue Bulletin:  2004-9 

March 1, 2004 

Announcement 2004-12

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
120 Gerry Street Housing Development Fund Corporation, Brooklyn NY
Abhinaya, Maryland Heights MO
Ada A Grant, Inc., Chicago IL
Agape Respite Care Providers, Inc., Baker LA
Agricultural Law Center of California, Santa Maria CA
Aircraft Enterprises, Inc., Lafayette GA
Alliance Charitable Fund, Inc., Boston MA
Americans in Motion, Atkinson NE
Angel of Mercy, Inc., Hacienda Heights CA
Angels Gate, Inc., Fort Salonga NY
Arizona Branch of the International Dyslexia Association, Scottsdale AZ
Association for Supplementing Seniors Income and Support Structure, West Jefferson OH
Association of African American Museums, Wilburforce OH
Association of Christian Home Educators of Ventura County, Inc., Ventura CA
Asylum & Immigration Defense, Garden Grove CA
Awakening Home for Women and Children, Chicago IL
Back Home Again, Inc., Red Wing MN
Barangay Community Services, Tacoma WA
Borock, Inc., Jessup GA
Broken Chains Prison Ministry, Las Vegas NJ
Bywater Community Development, New Orleans LA
C Bar C Ranch, Inc., Farmington NM
Calhoun County Bank Boosters, Port Lavaca TX
California Cadet Corps of the Morongo Basin, Joshua Tree CA
Cannon Speedskating Fund of Utah, Salt Lake City UT
Capital Quilters, Bismarck ND
Carib News Charities, Inc., New York NY
Cause for Celebration, Inc., Arlington VA
Center for Community Justice, Inc., Los Angeles CA
Central Child Development Center, Hollywood FL
Central New Jersey Library of Judaica, Inc., New Brunswick NJ
Changing the World, Inc., Houston TX
Charitable Society of Greenwood, Inc., Greenwood SC
Charleston Housing Trust and Development Corporation, Charleston SC
Cheer Express, Villas NJ
Childrens Web Surfing Alliance, Severna Park MD
Citytrack, Incorporated, New York NY
Clinch Independent Living Services, Incorporated, Grundy VA
Colorado House of Ruth, Incorporated, Aurora CO
Colorful Threads Weaving Together Strands of Wholeness, Minneapolis MN
Community Husk Corporation, Fontana CA
Constitutional Liberties Defense League, Eugene OR
Cure Group 1, Inc., Conshohocken PA
D. T. & Associates, Farmington MI
Deutsche Gesellschaft, Metairie LA
Dialysis Patients Association-Warwick, Warwick RI
Dick Marx Foundation, Sherman Oaks CA
Divine Truth Ministry, Garland TX
Don’t Be a Sap...It’s a Booby Trap, Carisbad CA
Echo Repertory Theatre, Inc., New York NY
Educators for Life, Inc., Manchester NH
Emmanuel Haitian Christian Community Center, Inc., Miami FL
Encouraging Word Ministries, Slippery Rock PA
Entertainers Together for a Cause, Phoenix AZ
Fairfield Family Resource Center, Fairfield MT
Faith Community Development Corporation, Capitol Heights MD
Faith Works Milwaukee, Milwaukee WI
Family & Community Outreach Network, Inglewood CA
Fig Garden Youth Soccer League of Fresno, Inc., Fresno CA
Flathead Resource Organization, Dixon MT
Florida Transit Feasibility Organization East, Inc., Ft. Lauderdale FL
Foundation for Science, Technology, Education, and Research, Inc., New York NY
Foundation Stone for Family Preservation, Sacramento CA
Friends Against Corruption Theft, Incorporated, Odessa TX
Friends of Natick Drama Workshop, Inc., Natick MA
Friends of SMCP, Inc., Nevada MO
Friends of USM Football, Portland ME
GCMS Community Youth Center, Gibson City IL
God’s Grace Adoption Ministry, Inc., Modesto CA
Greater Lakeland Area Gardening Club, Lakeland FL
Green Gardens Community Housing Corporation, Bakersfield CA
Green-Quincy Housing Development Fund, New York NY
Hall of China Political Discourse, Inc., Kensington MD
Healthy Care Solutions, Inc., Ft. Lauderdale FL
Holistic Counseling Services, Inc., North Miami Beach FL
Hunger First-Tri-Cities Tennessee/Virginia, Inc., Kingsport TN
Ice for Kids, Inc., N. Tonawanda NY
Illinois Valley Education-to Careers Partnership, Inc., La Salle IL
Indiana Percussion Association, Inc., Chesterton IN
Institute for the Education of Foster Children, Mount Vernon VA
International Bulgarian Assn. for Support of Persons With Mental Disabilities, Elmhurst NY
J. D. Bud and Vonda Webb Foundation, Coronado CA
James Madison High School Band-Flag Parents Booster Club, Inc., San Antonio TX
Jazz and Blues Hall of Fame Museum, Inc., Duncanville TX
Jesus’ Disciples International, Rolling Hills Estates CA
Joint Heirs Ministry, Mercer Island WA
Journal of Legal Advocacy & Practice, Inc., Woodland Hills CA
Kylies Project, Bellingham WA
Laughing Place Therapeutic Riding Center, Inc., Lowndesboro AL
Leadership Training Institute, Capitol Heights MD
Lees Summit High School AFJ ROTC Booster Club, Lees Summit MO
Liberty Truth and Love Proclamations, Fort Collins CO
Los Amigos Gate Booster Club, Rancho Cucamonga CA
Louisiana Community Outreach Center, Incorporated, Marion LA
Lyons Gymnastics Academy Boosters, Van Nuys CA
Macedonia Community & Youth Development Foundation, Minneapolis MN
Marc Anthony Foundation, Inc., New York NY
Marching Green Pride Band Boosters, Azle TX
Mardi Gras Krowe De Colorado, Denver CO
Medicine and Science Discovery Center of Central Texas, Temple TX
Mellis Scholarship Fund, Inc., Modesto CA
Metro Christian Youth Services, Milwaukee OR
Millbrook Baptist Kindergarten, Raleigh NC
Missouri Cultural Trust Foundation, St. Louis MO
Montgomery Housing, Inc., Gaithersburg MD
Moon Water Theater Company, Inc., Fort Worth TX
National Rod & Custom Car Hall of Fame Foundation, Afton OK
NEO Allstars, Akron OH
New Future Education Fund, San Marino CA
New Image Humanitarian Society, Inc., Hauppauge NY
New Park N Play, Inc., Ramsey NJ
New Union Education Project, Inc., Cambridge MA
Nicodemus Buffalo Soldier Foundation, Bogue KS
North Hill Recreation Committee, Inc., Boston MA
Northview Band Boosters, Brazil IN
Ontario Youth Sports, Crestline OH
Open Arms Residential Care Facility, Pasadena CA
Personal Watercraft Safety Foundation, Ocean City NJ
Piedra Vista Baseball Booster Club, Farmington NM
Pinellas Housing Agency, Inc., Clearwater FL
Prince Boxing Gym, Inc., Houston TX
Prince of Peace Foundation, Escondido CA
Princeton Gospel Music Performers Organization, Princeton KY
Project Appleseed, Inc., Union NJ
Project Network, San Bernardino CA
Prosper Arts, Incorporated, New York NY
PS Theatre Works, Inc., Marlborough MA
Puerto Rican Committee of Lancaster, Lancaster PA
Renascent Productions, Jax Beach FL
Restoring the Dream, Inc., New York NY
Rogue Valley Youth Hockey Association, Medford OR
San Francisco Friends of Chamber Music, San Francisco CA
Schnepf Farms Foundation, Queen Creek AZ
Sense of Direction, Chicago IL
Share the Dream Foundation, Santa Rosa CA
Shepherd’s Fold, Sterling CO
Skye Wallace Scholarship Foundation, Columbus OH
Southeast Regional Year 2000 Crisis Center, Inc., Atlanta GA
Southern California Psychoanalytic Society, Los Angeles CA
Southland Community Development Corporation, Eunice LA
Sparkle Industrial Services, Dolton IL
St. Clair Band Boosters, St. Clair MO
St. James Economic Development, Inc., Miami FL
St. Paul Health Initiative, Inc., Raleigh NC
St. Paul Outreach Ministries, Inc., Raleigh NC
Stephen M. Price Foundation, Inc., Jacksonville FL
Strong Movement, Dallas TX
Summer Computer Camp for Disadvantaged Youth, Houston TX
Sun Crumbs, Inc., Pittsburgh PA
Surgtrain, Galveston TX
T. Stuart Payne Foundation, Inc., Cornelius NC
Team Sierra, Reno NV
Techbangla, Norcross GA
Total Theater Company, Pittsfield MA
Tristan Avery Braverman Foundation for Autistic Children, Wantagh NY
Union Temple Community Development Corporation, Washington DC
Vail Valley Wine Auction, Incorporated, Edwards CO
Vibroplex Foundation, Inc., Mobile AL
Victims Assistance Center of Amherst, Incorporated, Amherst NY
Vincent Palladino Memorial Foundation, Inc., Moorestown NJ
Vision Corporation, South Bend IN
Weave, Inc., Ogden UT
West Central Illinois Education-to-Careers Partnership, Quincy IL
Western Connecticut Youth Hockey, Inc., New Fairfield CT
Westwood Preservation Society, Inc., Westwood MA
Winneconne Civic Center Foundation, Inc., Waukesha WI
Womens Outreach, Inc., Fayetteville NY
World Council of Peoples for the United Nations, New York NY
Worldwide Community, Grand Junction CO
Zonta Club of the Santa Clarita Valley Foundation, Valencia 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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