Internal Revenue Bulletin:  2004-12 

March 22, 2004 

Announcement 2004-17

Foundations Status of Certain Organizations


Table of Contents

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
18th Ward Athletic Association, Reading PA
190 Cultural Enrichment Trust, Penn Valley PA
Abundant Life Bible Study, Canton OH
AC Instrumental Booster Club, Inc., Atlantic City NJ
Adirondack Kitchen Project, Inc., Hamilton NY
Advantage Ephrata Task Force, Inc., Ephrata PA
Africa 2000 Productions, Purcellville VA
African Solidarity Foundation, Inc., New York NY
Afro American Club of Roch NY, Inc., Rochester NY
Agape Community Health Corporation, Sorento FL
Ahepa Monroe Chapter 75 Nonprofit Housing Corp., North Brunswick NJ
Aiding Communities Through Service Acts, Inc., Philadelphia PA
Akita Rescue of WNY, Inc., Buffalo NY
Akram Research & Educational Foundation, Inc., Windsor NJ
Allison Stohner Scholarship Foundation, Inc., Cherry Hill NJ
American Association of Complimentary Medicine, Inc., Sleepy Hollow NY
American Asthma Association, New York NY
American Community Development Fund, Inc., Columbus OH
American Recovery Center, Fairfax VA
American Youth Dance Theater Foundation, Inc., New York NY
Angel Hearts, Incorporated, Williamsville NY
Animal Care Association, Inc., SPCA, Scranton PA
Antioch Community Corp., New Brunswick NJ
Aptitudes for Living Institute, St. George UT
Art for Peace, Ft. Washington PA
Association of the Brethren in Ways of Jesus Christ, Kingston PA
Atlantic Charitable Foundation, Inc., Atlantic City NJ
Atlantic City Rights of Passage, Inc., Atlantic City NJ
Auburn Towers Resident Council, Pittsburgh PA
Audubon Housing Development Fund Corporation, New York NY
Barbaras Christmas Foundation, Ilion NY
Bartenders Foundation, Inc., Basking Ridge NJ
Be Attitudes Educational Foundation, Inc., Toms River NJ
Beekman Hill Association, Inc., New York NY
Bergen County Wellness Self-Awareness & Recovery Group, Paramas NJ
Best Practices New Jersey, Inc., Bloustein School 5th Floor, New Brunswick NJ
Bethany-Development Outreach Housing Development Fund Corp., New York NY
Bethlehem Community Development Corporation, East Orange NJ
Better World Charitable Foundation, Inc., Englewood Cliffs NJ
Bhagwan Vardham Global Education Fund, Germantown MD
Birth of Unique Individuals Lessens Delinquency, Philadelphia PA
Boaters Against Drunk Driving, Inc., Battle Creek MI
Boston Terrier Rescue Southwest, Desoto TX
Boyle Childrens Cancer Foundation, Inc., Greenwich CT
Boys and Girls Club of Jay Oklahoma, Inc., Oaks OK
Breastfeeding Education and Support Network of New York City, Inc., New York NY
Bridge-Logos International Trust, Inc., Gainesville FL
Bronx Mass Ministries, Inc., Bronx NY
Brookland Manor Brentwood Village Residents Association, Washington DC
Burns Heights Tenant Council, Duquesne PA
Calder Race Course Education Foundation, Inc., Miami FL
California Safe Boating Foundation, Long Beach CA
Calvin Duncan Ministries, Inc., Richmond VA
Camp Oink, Inc., Ojai CA
Cancer Services of Crawford County, Meadville PA
Capital City Teen Production, Richmond VA
Capital District Coalition for Crime Victims Rights, Inc., Albany NY
Cardiology Medical Education & Research Fund, Pittsburgh PA
C A R E United Methodist Outreach, Mcarthur OH
Carecom, Inc., New York NY
Caring and Sharing Outreach Ministry, Chesapeake VA
Carrington House Corporation, Baltimore MD
Catalyst Association, Incorporated, Albany NY
Catholic Leadership Conference, Plymouth Meeting PA
Center El Centro, Gettysburg PA
Center for Cosmopolitan Culture, Inc., Philadelphia PA
Center for Ecumenical Spirituality, Inc., Orchard Park NY
Center for the New Internationalism, Inc., New York NY
Center of Healing, Inc., Gibsonville NC
Center of Hope, Inc., Phillipsburg NJ
Central New York Behavioral Health Consortium, Inc., Syracuse NY
Central New York Sickle Cell Disease Association, Syracuse NY
Central Virginia Chronic Fatigue Syndrome & Fibromyalgia Association, Inc., Charlottesville VA
Centre County Family Ties, Inc., Belle Fort PA
C E R C, Inc., E. Rutherford NJ
CFIDS United, Inc., Amherst NY
Chaplain Ministry Services, Inc., Americus GA
Chelten Christian Crusade for All People, Inc., Philadelphia PA
Chester Education Association Philanthropic Fund, Inc., Chester NJ
Chester Youth Initiative, Inc., Chester PA
Chesterfield Aging & Disabled, Inc., Chesterfield VA
Child Search, Inc., Boise ID
Childrens Cultural Center at Red Bank, Inc., Red Bank NJ
Childrens Educational Foundation, Inc., Kenilworth NJ
Childrens Home Workshop, Inc., Holley NY
Childs Voice, Inc., NY State Grandparents Rights Organization, Kinderhook NY
Chosen Vessels, Philadelphia PA
Christian Education Scholarship Fund, Williamsport PA
Church Health Network, Inc., Irwin OH
Cincinnati Street Railway, Inc., Cincinnati OH
Circus Millennia, Arlington VA
City of Refuge Ministry, Erie PA
Clear View Community Development Corporation, Newark NJ
Clinton Avenue Housing Development Fund Company, Inc., Albany NY
Clinton Hill Congregations United, Inc., Newark NJ
Coalition of Independent Artist & Artisians, Williamsport PA
Community Circle of Friends, Inc., Ellenville NY
Community Compass, Inc., Toms River NJ
Community Fire Company of Leonardo, Inc., Red Bank NJ
Community Resources for Achievement, Inc., Willow Grove PA
Community Washington House Corporation, E. Alexandria VA
Courthouse Chamber Orchestra, Inc., Moon VA
C R A V E Cops Racing Against Violence Through Education, Trenton NJ
Crossing Limits, Inc., Pittsburgh PA
Davids Youth Center for Adolescent Health Education, East Orange NJ
Delta Community Non-Profit Corporation, Wrightstown NJ
Discover Oasis, Poughkeepsie NY
Dover Housing Finance Corporation, Dover NJ
Duke Ellington Legacy, Inc., New York NY
Dunbar Township Science Center, Connellsville PA
Earthbound Land Trust, Incorporated, Syracuse NY
East Rochester Youth Activity Center, Inc., E. Rochester NY
Eddie Werner Memorial Foundation, Inc., Jackson NJ
Educational and Scientific Trust of Simon Kramer Institute of Therpeutic, New Phila PA
Eglise Sainte Marie-Madeleine, Philadelphia PA
Elmwood House Foundation, Inc., Cherry Hill NJ
Empire State Forestry Foundation, Inc., Albany NY
Endless Horizons Childrens Discovery Center, Inc., Middlesex NJ
Environment Equity Information Institute, Hampton VA
Ephesian House, Inc., Ravena NY
Face It-South Bend, Berrien Springs MI
Family and School Association of Chews School FSA, Blackwood NJ
Family Hearing Loss Support Network, Inc., Kennett Square PA
Family Home Care of Rochester and Monroe County, Inc., Rochester NY
Family Life to the Community, Inc., Portsmouth VA
Feed My Sheep, Pittsburgh PA
Feral to Friendly Felines, Inc., Phillipsburg NJ
Fidelio Opera Company, Wilkes Barre PA
F I N D of Northern Virginia, Inc., Oakton VA
Florence Bowser Educational Fund, Inc., Newport News VA
Flower of Carmel, Inc., Westwood NJ
Flying Vision Mission, Inc., Saranac Lake NY
Foundation for East Amwell Community Education, Inc., Ringoes NJ
Foundation for Living Organ Donation Education, Inc., Newtown PA
Foundation for Psychoanalytic Thought, Absecon NJ
Foundation for Research and Conservation of Andean Monuments, New York NY
Foundation for Youth Ice Hockey Association of Fair Lawn, Inc., Paramus NJ
Franklin St. Johns Community Center, Inc., Newark NJ
Frederick Douglass Institute, Alexandria VA
Friends of Bandy Field, Richmond VA
Friends of Bosnia and Herzegovina Fobah, Washington DC
Friends of Lesc, Inc., New York NY
Friends of the Fayetteville Free Library, Fayetteville NY
Friends of the Homeless Animals of Trenton-Mercer County, Inc., Princeton NJ
Friends of the Jewish Museum Berlin, Princeton NJ
Friends of Ujima, Inc., Mount Vernon NY
Friendship World Foundation, New York NY
Gaynews Network, Washington DC
Generation X-Cel Youth & Family Services, Chesterfield VA
George Beach Foundation, Philadelphia PA
Giles County Youth Adult Partnership, Pearisburg VA
Gill Foundation for Children, Inc., Rockville MD
Ginnys House, Inc., West Orange NJ
Gloucester City Community Playground, Inc., Cherry Hill NJ
Gods Second Blessing Thrift Shop, Allentown PA
Good Samaritans of the Knights Templar Foundation, Alexandria VA
Good Shepherd Community Development Corporation, Willingboro NJ
Gordon B. Hancock Memorial Community Development and Housing Corp., Richmond VA
Greater Rochester Harvest Crusade, Inc., Rochester NY
Guardian Angel, Nutley NJ
H A A P P Y, Inc., No. Arlington NJ
Habitate Newark Homeowners & Neighborhood Community Improvement, Newark NJ
Hackensack River Festival, Inc., Ridgefield NJ
Harbor of Refuge, Inc., New York NY
Harger Foundation, Hamilton NJ
Harlem Historical Society, New York NY
Harmonious Volunteer Center, Inc., Philadelphia PA
Health is Wealth Foundation, Inc., Montgomery Village MD
Hebrew Passover Relief Society, Inc., Roseland NJ
Helderberg Safe Haven, Inc., Altamont NY
Help for the Children, Inc., Richmond VA
Helping Other People Through Empowerment, Inc., Baltimore MD
Heritage Hunters of Saratoga County New York, Saratoga Springs NY
Hero Foundation, Bryn Mawr PA
High School Network of New Jersey, Incorporated, Morganville NJ
Highlands Community Development Corporation, West Milford NJ
HIV AIDs Survivors Guilt Awareness, Inc., Binghamton NY
Hornell Elementary Parent Teacher Organization, Hornell NY
Hudson Valley Aids Auction, Inc., Kingston NY
Hudson Valley Bluegrass Association, Highland NY
In Limine, Inc., Ho Ho Kus NJ
Innerfaith Performing Arts Center, Inc., Paterson NJ
International Fund for Nonviolence, Spencertown NY
Jamaica Impact, Inc., Brooklyn NY
Jersey City Affordable Housing Coalition, Jersey City NJ
Jersey City Religious Freedom Defense Fund, Jersey City NJ
Keep Elevating Yourself K E Y Project Services, Inc., Pennsauken NJ
Kidstown, Newark NJ
Korean History Project, Incorporated, Roanoke VA
Ladies Auxiliary of the Sussex Fire Department, Sussex NJ
Lake Shore Youth Football, Inc., Derby NY
Lakeshore Fire Department Auxiliary, Fairview PA
Lambda Theta Phi Latin Fraternity Foundation, Inc., Union City NJ
Lean On Me Little Tots Childrens Coalition, Dorchester MA
Legacy Foundation, New York NY
Legacy Voices 2000, Annadale VA
Liberty Outreach, Inc., Lynchburg VA
Literacy Now, Inc., W. Berlin NJ
Living Stones Ministries a NJ Nonprofit Corporation, Medford NJ
Livingston Junior Lancer Lacrosse League, Inc., Livingston NJ
Loaves & Fishes Job Training, Inc., Brooktondale NY
Longport Life Guard Alumni Association, Inc., Linwood NJ
Mad River Chorales, Inc., Fayston VT
Maggie Walker High School Renovation Foundation, Richmond VA
Main Street Marietta, Inc., Marietta PA
Manna Tabernacle of Victory, Incorporated, Lodi NJ
Marshall Heights Youth Development Program, Washington DC
Maya Orchestra, Inc., Hawthorne NJ
Mercyworks, Incorporated, Syracuse NY
Messages to the Future Corp., Cranford NJ
Metroeast, Inc., New York NY
Metropolitan Equity Project, Inc., New York NY
Michael L. Clancy Foundation, Chatham NJ
Minority Bhulua College Fund Incorporation, Washington DC
Miracles of God Project, Inc., Reston VA
Mission Relief Services, Inc., Cortland NY
Monticello High School Athletic Boosters Club, Inc., Charlottesville VA
Monticello High School Music Boosters, Inc., Charlottesville VA
More Perfect Union, Inc., New York NY
Mount Ida Preservation Association, Troy NY
Mt. Sinai Center for Community Enrichment, Inc., Briarwood NY
Nami Sussex, Newton NJ
National Center for Brownfields Reclamation, Alexandria VA
National Police K9 Foundation, Inc., Rhinebeck NY
National Sports Training Foundation, Inc., Port Washington NY
Nebula A Foundation for Educational Enrichment, Philadelphia PA
Network for Senior Service Professionals, Inc., Shrewsbury NJ
New-Ark Management Foundation, Inc., Brooklyn NY
New Future Unlimited, Inc., Binghamton NY
New Jersey Civil War Heritage Association, Parsippany NJ
New Jersey Herpetological Society, Inc., Brown Mills NJ
New Jersey New York Football Coaches Governors Bowl, Forked River NJ
New Millennium Group of Western NY, Inc., Buffalo NY
New York Brigade, Inc., New York NY
Newark Athletic Sports Association, Inc., Newark NJ
Newark Community Concert Choir C-O Metropolitan Baptist Church, Newark NJ
Newark Environmental Coalition, Inc., Newark NY
Newburgh Rowing Club, Newburgh NY
Niagara Frontier Veterinary Society Pet Emergency Fund, Inc., Buffalo NY
Noahs Ark Outreach, Inc., Piscataway NJ
Nonprofit Vietnamese-American Community Corporation of Middle & Southern New Jersey, Trenton NJ
Northeast Center for Spiritual Growth, Inc., Schodack Lndg NY
Northern Catskill Youth Association, Inc., Cairo NY
Northgate 1 Tenant Association, Camden NJ
NPL Communications, Inc., East Orange NJ
Nunda Preservation Association, Inc., Nunda NY
Odyssey of Hope, Incorporated, Adelphi MD
Onondaga Breast Cancer Mapping Project, Inc., Syracuse NY
Opio Foundation, Boca Raton FL
Opsail Philadelphia 2000, Jenkintown PA
Orange Council on Race Relations, Inc., Orange VA
Outreach 2000, Inc., Lattimore NC
P Street Recreation, Inc., Washington DC
Pan-African Foundation for Humanity International, Richmond VA
Pascack Valley PFO Scholarship Tr., Hillsdale NJ
Peninsula Baseball Umpires Association, Yorktown VA
Pennington Court Tenants Assn., Inc., Newark NJ
Pennsylvania Consumer Education Project, Reading PA
Peoples Community Development Corporation, New Brunswick NJ
Pequea Valley Youth Soccer Association, Gap PA
PIC-Protein Intolerant Children, Harrisonburg VA
Plainfield Coalition, Inc., N. Plainfield NJ
Plum Creek Chamber Orchestra, Inc., Pittsburgh PA
Police Stress Unit, Inc., Williamstown NJ
Pond View Farms, Inc., Voorheesville NY
Positive Drop-In Center, Wellsville NY
Prayer Garden, Purcellville VA
Pregnant With Cancer Support Group, Inc., Buffalo NY
Prescient Systems, Inc., Ithaca NY
Prince George Economic Alliance, Prince George VA
Priority One Primates, Inc., Niagara Falls NY
Project Hugs, Inc., Jersey City NJ
Project Playground Sponsored by Montville Kiwanis, Inc., Montville NJ
Quality Living for Families, Schenectady NY
Rafael Nieves Heart Foundation for Children, Silver Spring MD
Rapha Foundation, Fairfax VA
Rappahannock Area Alliance of Health & Wellness Professionals, Inc., Fredericksburg VA
Recovery Awareness Foundation, Atlantic VA
Richie Ashburn Foundation, Blue Bell PA
Rittenhouse Center for Performing Arts of Norristown, Inc., Norristown PA
Roberto Clemente Memorial Committee, Paterson NJ
Rochester Junior Soccer Club, Rochester NY
Rupert Fund, Bryn Mawr PA
Sammy Davis Jr. Foundation, Inc., New York NY
Save Our Future Action Coalition, Inc., Vails Gate NY
Schafer Housing Development Fund Corporation, New York NY
Scott A. Curley Memorial Fund for the Symphony of Life, Cambridge MA
Second Baptist Community Development Corporation, Paterson NJ
Seeds for Needs, Inc., Philadelphia PA
Semper Audere, Inc., Bergenfield NJ
Seniors for Kids, Waterford PA
Sert Association, Inc., Caldwell NJ
Share a Dream, Fredonia NY
Sharespace Foundation, Los Angeles CA
Silver Spring Equine Rescue, Inc., New Castle VA
Skyview Development Group, Inc., Camden NJ
Smiles to Share, Inc., Tenafly NJ
Smooth & Easy Hand Dance Institute, Washington DC
Solid Foundation Family Learning Center, Inc., Trenton NJ
Something to Believe in Foundation, Morganville NJ
South Georgia Rails to Trails, Incorporated, Albany GA
South Louisiana Transportation, Ville Platte LA
Southeast Ohio Educational Assistance Foundation, Athens OH
Southern New Jersey Council for Parish-Congregational Health Support, Cape May Court House NJ
Sparta Educational Foundation, Inc., Sparta NJ
Specialink Org, Cincinnati OH
Sports-Learning Foundation, Chicago IL
Springfield Hope Community Development Corporation, Springfield OH
Spruce Top Sanctuary, Thompson PA
St. Brendan Knights of Columbus Religious Education Laity Instruct, Hilliard OH
St. Francis Hughes Community Redevelopment Corporation, Hughes AR
St. Paul Amateur Sports Federation, Minneapolis MN
St. Theresa of Avila Foundation, Inc., Wyckoff NJ
Stanley M. Klein Foundation, Inc., New York NY
Starburst Foundation for Childrens Health, Inc., Montclair NJ
Steinbeck Unlimited, Inc., Salinas CA
Stephanie Powell Danse Ensemble, Inc., Baltimore MD
Steward Ship, Inc., Lindenwold NJ
Stolzer Foundation, Inc., New Brunswick NJ
Stone Harbor Parent Teacher Connection, Inc., Stone Harbor NJ
Student Business Incubator, Inc., Moscow ID
Students for Life and Liberty, Chapel Hill NC
Suburban Soccer Club Liverpool, Chester NJ
Sundance Community Resource Center, Inc., Corinth NY
Susquehanna Trails Community Association, Delta PA
T & A Healthful Living Ltd., Philadelphia PA
Tabernacle Economic Development, Inc., Dorchester MA
Tabernacle of Faith Youth Center, Inc., Camden NJ
Tallahassee Harambee Arts & Cultural Heritage Council, Inc., Tallahassee FL
Tasting Tao Center, Inc., Kaneohe HI
Taylor Adult and Youth Resident Council, Inc., Troy NY
T E A M Cure ALS Foundation, Inc., Beaverton OR
Team Drop Dead Center Foundation, Inc., Gunnison CO
Team Tampa Bay, Inc., St. Petersburg FL
Teen After School Club, Hamilton NJ
Temple Community Development Corporation of America, Piscataway NJ
Tender Dreams Cancer Foundation, Tacoma WA
Terranova, Inc., Water Mill NY
Texas Care Communities, Inc., Pasadena TX
Theodoras Fund, Inc., Spring Valley NY
Tibettan Association of Santa Fe, Inc., Santa Fe NM
Tigers-Girls A S A Fastpitch Organization, Inc., Hammonton NJ
Tilden Housing Development Corporation, Omaha NE
Timothy Healey Foundation, Inc., Randolph NJ
Tom Bell Foundation, Inc., Rochester NY
Tomorrows Promise, Batesville VA
Total Surrender, Philadelphia PA
Totton Peters Communications, Inc., Hershey PA
Town of Amenia Civic Renewal Corp., Pawling NY
Tri-County Community Development Corporation, Inc., Miramar FL
Troup Haven, Inc., Lagrange GA
Twenty One Club, Irvington NJ
Twin County Sports Program, Inc., Galax VA
Two By Two Ministries, Inc., Arenzville IL
Uganda Childrens Fund, Inc., Bowling Green KY
Ulster and Delaware Railroad Preservation Society, Inc., Glenford NY
Union-Liberty Community Arts Council, West Chester OH
United African Education Foundation, Philadelphia PA
United Nations African Mothers Association, Inc., New York NY
United Sisters Christian Womens Ministries, Latham NY
United States & China Foundation, New York NY
Upstate Case Management, Inc., Troy NY
Urban Dynamics Institute, Inc., Waterbury CT
Valley Community Development Corporation, Belleville NJ
Valley Forge Citizens for Deer Control, Wayne PA
Vennell Tavern Committee, Inc., Pennsauken NJ
Veterans for Integrity in Government, Inc., Centreville VA
Victory Community Development Corporation, Perth Amboy NJ
Vietnam Veterans of Central New York Foundation, Liverpool NY
Vietnamese Franciscan Association of America, Huntington, Beach CA
Vietnamese National Institute of Administration Alumni Association, Falls Church VA
Village Housing Development Corp., New York NY
Villages of Glanlita, Inc., Cincinnati OH
Vinnie Debarros Memorial Boxing Club, Inc., Waterbury CT
Violence Intervention & Prevention, Salisbury MD
Virginia Citizens League, Norfolk VA
Virginia Foster Care Association, Inc., Culpeper VA
Virginias House, Inc., Union NJ
Vision of Hope Community Services, York PA
Visionary Institute for Healthcare Policy and Studies, Jensen Beach FL
W. J. Logan Community Center, Union NJ
Wake Up Justice Corporation, New York NY
Wall Track Club, Spring Lake NJ
West Essex High School Student Scholarship Fund, Inc., North Caldwell NJ
West Martinsburg Scottish-Irish Arts Society, Inc., Lowville NY
Westmont Lions Club Foundation, Inc., Westmont NJ
Whitaker Goodnews, Inc., Newport News VA
Winslow Township Creative Playground, Inc., Cedar Brook NJ
Women of Destiny, Norwalk CT
Youth Ice Hockey Association of Fair Lawn, Inc., Fair Lawn NJ
Youth Time Services International, Inc., Buffalo NY
Yuba City Youth Football and Cheer, Yuba City 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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