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Internal Revenue Bulletin:  2004-15 

April 12, 2004 

Announcement 2004-25

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
1-2-3 Health Access, Inc., Milwaukee WI
31st December Womens Movement, Washington DC
1898 Foundation, Inc., Rockville MD
ABC XXI-Child Awareness Program for Poland, Inc., Alexandria VA
Academy of Missouri Educational Network of Graduate Dogs, Inc., Warrenton MO
Accept the Challenge, Inc., Minneapolis MN
Achievements Worldwide, Inc., Waldorf MD
Adopt a Grandparent Foundation, Fairfield IA
AFD Foundation, Inc., Southfield MI
African American Institute for Empowerment, Inc., Waterbury CT
African Heritage Foundation, Inc., Washington DC
African Wholistic Health Association, Washington DC
Afrikan Rites of Passage Delaware Kollective, Inc., Wilmington DE
Alva Consortium, Inc., Washington DC
Amani Clergy Coalition, Milwaukee WI
America-China International Exchange Foundation, Inc., Washington DC
American Charities Research Institute, Lincoln NE
American Heritage Rivers Alliance, Inc., Washington DC
American Recreational Services Association, Inc., Twin Falls ID
American Service Dog Association, Manchester MO
American Submarine Memorial Restoration Foundation, Inc., Fairfax VA
Americans for Self Determination, Inc., Arlington VA
Angels for Children Foundation, Incorporated, Northfield MN
Apex Booster Club, Roseland KS
Apocalypse Outreach Center, Inc., White Pigeon MI
Apostolic Ministerial Alliance, Inc., Randallstown MD
Ariadne Press of Maryland, Inc., Rockville MD
Ark of Safety Center, Inc., St. Louis MO
Arka Ballet, Takoma Park MD
Arrowhead Regional Entrepreneurship Project, Inc., Duluth MN
Artist on the Edge Ice Theater Company, Minneapolis MN
Asnew Disability Support Services, Ames IA
Association for Children and Infants With Digestive Disorders, Newark DE
B. Tate Hibschman Memorial Scholarship Fund, Inc., Abingdon MD
Backroads for Books, Olathe KS
Baldwin City Clear Foundation, Baldwin City KS
Baltimore Committee for International Wrestling, Inc., Cockeysville MD
Baltimore Select, Inc., Baltimore MD
Baltimore Teacher Network, Baltimore MD
Bandoneon Association, Incorporated, Bethesda MD
Bangladeshi-American Foundation, Inc., Potomac MD
Baraboo Firefighters Fundraising Association, Inc., Baraboo WI
Bea Gaddy Human Resources Center, Inc., Baltimore MD
Beer Museum, Ltd., Oconomowoc WI
Beginning Environment for Addiction Recovery, Fargo ND
Bel Sogno, Inc., Waleska GA
Benevolence Alliance International, Inc., West Union IA
Benjamin Welch Owens Monument Fund, Inc., Upper Marlboro MD
Berkley Community League, Inc., Norfolk VA
Bertha Hughes Concert Series, Inc., Topeka KS
Bethel A M E Church Foundation, Inc., Ann Arbor MI
Better Community Foundation, Clayton MO
Bible Search Publications, Inc., Winona MN
Bigga Enterprises, Inc., St. Louis MO
Bishop Bush Home Care, Clinton MD
Black College Information Network, Inc., Washington DC
Black West Presentations, Inc., Harrisonville MO
Bobby Zipper Foundation, Inc., Baltimore MD
Bolling View Corporation, Inc., Washington DC
Boys and Girls Club of Dane County, Inc., Madison WI
Branson Gospel Music Association, Branson MO
Bread of Life Ministries International, Inc., Burnsville MN
Brice Transitional Care Home, Inc., Baltimore MD
Brighton Lions Community Den, Brighton MI
Buchanan County Humane Society, Vansant VA
Buffalo KS Historical Society, Inc., Buffalo KS
Building Eminence Schools for Tomorrow, Eminence MO
Busy Bee Early Learning Center, Inc., Linden NJ
Butler County Veterans Memorial Fund, Poplar Bluff MO
Butler Youth Wrestling Club, Butler MO
C D E O, Laytonsville MD
Cadott Hunter-Education Association, Inc., Cadott WI
Calumet County Tourism Association, Inc., Chilton WI
Cameras for Students, Silver Spring MD
Camp Crystal Foundation, St. Louis MO
Camp Grayling Historical Society, Camp Grayling MI
Cannon Vermillion Watersheds Protection League, Welch MN
Capital Area Astronomy Association, Potterville MI
Capital Press Club, Washington DC
Carlton Corporation I, Milwaukee WI
Carpenter Medical Publishing, Inc., Washington DC
Carroll County Genealogical Association, Carrollton MO
Carrollsburg Residence Council, Inc., Washington DC
Caryl Proud Horty Scholarship Fund Tr., Wilmington DE
Cat Wrestling Club, Inc., Cedar Falls IA
Cedar Vale Teen Center, Inc., Cedar Vale KS
Celebration of Life Art Program, Minneapolis MN
Center for Humanity, Montgomery Village MD
Center for Patient Advocacy Foundation, McLean VA
Center for Timett, Inc., Howell NJ
Center for Workers Compensation Studies, Inc., Lacey WA
Champbuilder Amateur Wrestling, Inc., Middleton WI
Changing Faces, Inc., Baltimore MD
Charles County Community Youth Center, Inc., Bryantown MD
Chesapeake Deep Creek Hornets AAU Baseball Club, Chesapeake VA
Chesapeake Dispute Resolution Center, Inc., Annapolis MD
Chesapeake Habit Restoration Trust, Silver Spring MD
Child Access Center, Inc., Baltimore MD
Child Care Development, Inc., Wichita KS
Child Intervention Center, Superior WI
Childrens Book Bank, Kalamazoo MI
Childrens Community Foundation, Shawnee Mission KS
Childrens Rainbow Foundation, Parkville MO
Childs Eyes Ministries, Hart MI
Chilton Youth Football Association, Inc., Hilbert WI
Choice Leaders of Tomorrow, Inc., St. Louis MO
Christ the King Institute Women Auxiliary and Legionary Group, Silver Spring MD
Christian Foundation, Inc., Madison WI
Christian Law Enforcement Fellowship, Ann Arbor MI
Citizens for Learning Everything-Amoco Negligence & Underground Clean Up, Sugar Creek MO
Coldwater Scholarship Bowling, Inc., Coldwater MI
Colesville Sports Association, Silver Spring MD
Combat Disabled American Veterans, Stacy MN
Community Care Programs, Inc., Middleton WI
Community Caring for People, Inc., Sterling VA
Community Credit Counseling Services, Inc., Beltsville MD
Community Development Corporation of Benton Harbor, Benton Harbor MI
Community Institute for Family Resources, Inc., Milwaukee WI
Community Stabilization, Los Angeles CA
Comparative Government Forum, Washington DC
Conrath Housing, Inc., Almena WI
Contemplative Outreach of Metropolitan Washington, Inc., Washington DC
Core City Planning Group, Des Moines IA
Council for Global Education, Kingstowne VA
Crayon, Inc., Milwaukee WI
Creative Writing Education Foundation, Inc., Green Bay WI
Crime Victims for a Just Society, Mason MI
Cross Border Network for Justice and Solidarity, Kansas City MO
Cross Foundation, Inc., Baltimore MD
Crossing Ministries, St. Paul MN
Crow River BMX, Inc., Saint Michael MN
CSE Foundation Corporation, New Berlin WI
Cuyuna Range Fire Chiefs Association, Brainerd MN
CWE Housing Corporation, St. Louis MO
D C Parents for School Choice, Washington DC
D L Youth Wrestling Organization, Inc., Detroit Lakes MN
Damali, Inc., Capitol Heights MD
Daniel Boone Baseball Association, St. Peters MO
Danville Soccer Club, Inc., Danville VA
David Goliath Foundation, Inc., Saint Louis MO
Daystar Commission, Des Moines IA
Deaf Choices, Inc., Minneapolis MN
Deaf Services Foundation, Inc., Grand Island NE
Derrick Hale Foundation, Detroit MI
Dining on the Word Ministries, Houston MS
Direct Impact 10-40, South St. Paul MN
Directors of Continuation Services, Inc., Milwaukee WI
Dwayne Friend Crusades, Inc., Rogersville MO
East Buchanan Parent Teacher Organization PTO, Winthrop IA
East Troy Area Lakes Land Trust, Inc., East Troy MI
Economic Development Forum, Southfield MI
Edina Youth Softball Association, Edina MN
Educational Discovery Programming, Washington DC
Elishas Rock Educational, Inc., Columbia MO
Emmanuel Ministries International, Inc., Baltimore MD
Enter the Walls Ministry, Ltd., Suitland MD
Environment Development and Educational Fund, Washington DC
Ethiopian Gospel Mission Association NC, Arlington VA
Excellence in Catholic & Christian Education, Inc., Alexandria VA
Exodus, Isanti MN
Experiential Endeavors, Inc., Columbia MO
Faith Builders S D A International Corp., Metairie LA
Family Harbor, Omaha NE
Family Recreational Park of Georgetown, Georgetown DE
Family Violence Council of the City of St. Louis, St. Louis MO
Family Watch, Alexandria VA
First Presbyterian Church of Ferguson Transitional Housing Corp., Ferguson MO
First Promise Foundation, Inc., Pawleys SC
First State YHEC Program, Inc., Hockessin DE
Fish Rod, Inc., Washington DC
Fishes & Loaves from Jesus Christ, Inc., Fargo ND
Fleming Huner Foundation, Inc., Randallstown MD
Florida Avenue Renaissance Project, Inc., Washington DC
Fort Dodge Senior High Choir Boosters, Inc., Fort Dodge IA
Foundation for Global Catholic Communications, Washington DC
Foundation for Sustainable Development With Human Values, Inc., Washington DC
Four Chaplains Foundation, Minneapolis MN
Franciscan Servants of Jesus, Prescott WI
Franklin County Youth Athletic Association, Inc., Washington MO
Freedom Fest Celebration, Inc., Earlham IA
Friends Foundation, Annapolis MD
Friends of Carter Rockwell Museum, New Hope MN
Friends of Governor Nelson State Park, Inc., Madison WI
Friends of India, Inc., Hyattsville MD
Friends of Quivira National Wildlife Refuge, Inc., St. John KS
Friends of Takoma Recreation Center, Washington DC
Friends of the Babbitt Public Library, Inc., Babbitt MN
Friends of the Collins Public Library, Collins IA
Friends of the Madison County Fair, Madison NE
Friends of the National Institute of Dental & Craniofacial Research, Washington DC
Friends of the Saline Area Fire Department, Inc., Ypsilanti MI
Friends of Thomas G. Pullen K-8 Arts Magnet School, Inc., Bethesda MD
Friends of Wilderness Park, Inc., Lincoln NE
Friends Project, Inc., Washington DC
From House to Home, Inc., Baltimore MD
Frontier Wild, Ankeny IA
Future Foundation Home, Inc., Milwaukee WI
Garden Community Development, Inc., Wilmington DE
Gathered in His Name, Perryville MO
Genesis Company USA, Lebanon MO
Genesis Ministries, Inc., St. Albans WV
Georgetown MBA Community Service Fund, Washington DC
German Shepherd Rescue of Maryland, Inc., Riverdale MD
Ghana Health Foundation, Washington DC
Gibson-Chestnut Eney Memorial Tournament, Inc., Arlington VA
Gibson Network, Inc., Minneapolis MN
Glenville-Emmons School & Community Foundation, Inc., Glenville MN
Global Development Center, Washington DC
Global Youth Development, Inc., Kansas City MO
Glorious Light Christian Foundation, Newark DE
Gods Wheels, Inc., Kansas City MO
Good Samaritan Assisted Living, Inc., St. Louis MO
Good Samaritan Independent Living, Inc., Valley Park MO
Good Samaritan Network of Maryland, Front Royal VA
Goshen Staff Alumni Association, Inc., Gaithersburg MD
Gospel Music Arts Coalition, St. Louis MO
Government Training Institute Foundation, Inc., Alexandria VA
Granville Sharpe Institute, Inc., Lanham MD
Great Lakes Ancient Field Musick, Ray MI
Greater Harvest Housing Corp., Baltimore MD
Green Central Safe Haven, Minneapolis MN
Greenmount Computer Center, Inc., Baltimore MD
Gretna Gro Foundation, Gretna NE
Grodno Genealogy Group, Inc., Minneapolis MN
Ground Zero Foundation, Bear DE
Gwendolyn, Inc., Salisbury NC
Hallsville Community Betterment, Hallsville MO
Hampton Roads Youth Foundation, Alexandria VA
Harpers Ferry Conservancy, Harpers Ferry WV
Haven of Hope, Kansas City MO
Hayman House, Inc., New Castle DE
Health and Wealth Group of Maryland, Columbia MD
Healthcare Roundtable Institute, Westlake Village CA
Heartland Peony Society, Kansas City MO
Helping Hand of Goodwill Industries of Kansas, Inc., Topeka KS
Heritage Achievement Foundation, Centreville VA
Herlihy Resident Council, Inc., Wilmington DE
Hesperia Fire Department Auxiliary, Hesperia MI
Hesston Area Teens, Inc., Hesston KS
Historic Educational Concepts, Inc., Salem MO
Historic Fell Point Foundation, Inc., Baltimore MD
Hospitality Center for Renewed Hope, Inc., Timonium MD
Humanitarian Relief Foundation of the Am Cham Dominican Republic, Washington DC
HWS Therapy, Inc., Wichita KS
Impact Twin Cities, Inc., St. Paul MN
Inca Imports Corp., Warrenton VA
Independence Neighborhood Watch, Inc., Independence MO
Independent Demining Assessment Center, Inc., Washington DC
India Forum for Liberty & Justice, Inc., Takoma Park MD
Indigenous Games Sports and Events Management, Fargo ND
Indigenous Stewardship Systems, Manderson SD
Inter-Agency Council on Child Abuse and Neglect, Columbia MO
Intercollegiate Taiwanese American Students Association, Providence RI
Interfacing, Sewickley PA
International Charitable Assistance Council, Inc., Rockville MD
International Fund for the 21st Century, Southgate MI
International Society of Agile Manufacturing, Lafayette LA
Intersection, Maple Grove MN
Islamic Knowledge Services, Inc., Chesterfield MO
Iyas Community House, Detroit MI
Jacobs Ladder, Inc., St. Louis MO
James Madison Project, Washington DC
Jasper County Youth Fair Foundation, Inc., Joplin MO
Joshua M. Gordon SMA Foundation, Inc., Rockville MD
Journeymakers, Urbandale IA
Juma Trust, Inc., New York NY
Kansans Respond, Topeka KS
Kansas City Arts Initiative, Inc., Kansas City MO
Kansas City International Art Museum, Inc., Kansas City MO
Kansas Mental Health Association, Topeka KS
Karl Potach Foundation, Austin MN
KC Fury, Inc., De Soto KS
Kendall Burrows Foundation, Inc., Lutherville MD
Kickapoo Color Guard Booster Club, Springfield MO
Kids N Bits Therapeutic Riding Program, Teays WV
Kidsway Booster Club, Coffeyville KS
Kidzarts, Inc., Manitowoc WI
KK and Friends, Inc., Rockville MD
Kujichagulia, Inc., Baltimore MD
L Eagles, Inc., Olathe KS
Lakes Area Not for Profit Council, Branson W MO
Langston Dwelling Resident Council Foundation, Silver Spring MD
Last Call Ministries, Lincoln NE
Lavista West Parent Auxiliary Wolf Staff, Lavista