Internal Revenue Bulletin:  2004-22 

June 1, 2004 

Announcement 2004-50

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
129th Rescue Member Foundation, Moffett Field CA
A D Player Endowment Fund, Inc., Houston TX
Abraham Lincoln Institute, Joppa IL
Abraham Lincoln National Cemetery Support Committee, Joliet IL
Achondroplasia Information Source, Hubbard TX
Advokids, Inc., Baltimore MD
African Repertory Troupe, Inc., Mattapan MA
Africatown Community Mobilization Project, Inc., Mobile AL
Afrikan Historical Preservation Society, Inc., Brooklyn NY
Agape Complete Services Parent Teacher Hotline, Donaldsonville LA
Agape Eleos Ministries International Foundation, Pleasanton CA
Agape Foundation, Mountain View CA
Agape in Action, Inc., Scottsdale AZ
Agape Life Institute, Austin TX
Agatha Foundation, Los Angeles CA
AHA Regional Cancer Research Treatment Center, Joudanton TX
Alabama Chapter of the National Organization of Professional Black, Annistont AL
Alabama Fire and Life Safety Education Association, Birmingham AL
Alabama Lyric Theatre, Mobile AL
Alcore Community Development Corporation, Elizabeth NJ
Alicias Animal Haven, Encino CA
All Children’s Assistance Fund, Santa Ana CA
Allasso Ministries, Inc., West Bend WI
Alliance to Revitalize Todays Society Project, Greeley CO
Alpha-Omega Sports Ministries, Ridgefield WA
Alyans Atizay Ayisyn, Inc., Miami FL
American Asian Pacific Health Care Organization Corporation, Westminster CA
American Institute of Film and New Media, Los Angeles CA
American Lifecare, Inc., Palm Beach Gardens FL
American Research Center for Asia and the Pacific, Bethesda MD
American Student Athlete Association, Chicago IL
Angels in Heaven & Earth Foundation, Winnetka CA
Angleton Pal, Angleton TX
Animal Foundation of East Tennessee, Powell TN
Annie Davis Foundation, Inc., Memphis TN
Anointed Creations and Word Wellness Ministries, Fort Worth TX
Antioch Youth Center, Macon GA
Apex Soccer Club, Inc., Thousand Oaks CA
Arizona Fragile X Foundation, Glendale AZ
Arlington High School Choir Booster Club, Arlington TX
Art & Industrial Womens Club of Barstow, Barstow CA
Artes Alba, Inc., Miami Shores FL
Artichoke Dance Company, Inc., New York NY
Artists Advancement Crusade, Chicago IL
Asdew Residential Facility, Los Angeles CA
Association of Chinese Schools in Southeastern United States, Huntsville AL
Atlantic Society for the Arts, Inc., Great Neck NY
Attingham Trust for the Study of Country Houses and Collections,   England
Avalon Home and School Association, Avalon NJ
Back to the Workplace, Inc., High Ridge MO
Bao Phat Thanh Corporation, Westminster CA
Baptist Life Communities, Inc., Cincinnati OH
Bark Banks Animal Rescue Kennel, Lexington NC
Beacon Senior Housing Corp., Glendale CA
Bedford Initiative, Inc., Boston MA
Bellamy Outreach, Inc., Columbia SC
Berkeley Center for the Study of Best Practice, Berkeley CA
Bertram J. Zelden Foundation, Inc., Old Greenwich CT
Bethesda Living Centers of Colorado Springs, Colorado Springs CO
Bethesda Living Centers of Grand Junction, Colorado Springs CO
Bethesda Living Centers of Kearney, Colorado Springs CO
Bethesda Living Centers of Omaha, Colorado Springs CO
Betty Shabazz National Black Wholistic Retreat Center, Boston MA
B I B L E, Detroit MI
Bini Association of Northern California, Oakland CA
BJBS Enterprises, Inc., Tarsana CA
Black Cultural Council of Odessa, Odessa TX
Blackfeet Original Allotment Heirs Association, Browning MT
Blair Mountain Historical Organization, Blair WV
Blaze Premier Soccer Club, Inc., Boise ID
Blue Hill Area Community Center, Blue Hill ME
Blue Water Ministries, Los Angeles CA
Bluelicks Pantry, Falmouth KY
Boca Grande Soccer Club, Boca Grande FL
Boys & Girls Club of the Omaha Nation, Inc., Macy NE
Brevard Crisis Pregnancy Center and Shelter, Inc., Merritt Island FL
Bridge Over Trouble Water, Inc., Morven NC
Bright Dreams International, Dallas TX
Bristol Heritage Collection, Nashville TN
Broad Creek Conservancy, Inc., Ft. Washington MD
Brothers & Sisters of Tribe, Phoenix AZ
Brothers for Change, Inc., Madison WI
Butler County Humane Society, Greenville AL
Cafeteria Workers Local 634 Scholarship Tr. Fund, Philadelphia PA
Caleb Missionary Relief Services, Decatur GA
California Sacrifice, Ceres CA
Call to Service, Big Lake MN
Camerata Chamber Winds of Coppell, Coppell TX
C A P Adult Family Homes Corporation, Cleveland OH
Capital Area Diamond Star Motor Club, Inc., Centreville VA
Cardiology Associates Foundation, New York NY
Carlton-Hickman Foundation, Inc., Detroit MI
Carrick Band Boosters Association, Inc., Pittsburgh PA
Cat Heaven, El Cajon CA
Celebrate History, Inc., Berkeley CA
Center for the Preservation & Education of Ancient Western Civilization Art and, Tucson AZ
Central Alabama Pride, Inc., Birmingham AL
Central Dupage Kiwanis Club Foundation, Wheaton IL
Central Texas Elite Track Club, Austin TX
Centre for Early Christian Studies, San Jose CA
Ceres Food Society, Inc., Palm Coast FL
Challenges Foundation, Los Angeles CA
Challenges Unlimited, Asheville NC
Cherokee Childrens Nutrition, Brentwood TN
Cherry Street Memorial A M E Zion Lay Council, Pine Bluff AR
Chesapeake Sheriffs Pipe Band, Inc., Chesapeake VA
Chesterfield Education and Training Institute, Seattle WA
Child and Adult Care Services, Inc., Wilmington NC
Childrens Place PTO, Inc., New Windsor NY
Childrens Resource Foundation, Spring TX
Childrens Scholarship Fund Miami, Inc., Miami FL
Chinatown Community Housing Corporation, Honolulu HI
Christian Lewis Holdings, Inc., Swansea UK
Christian Research Hospital, Cedar Rapids IA
Christians in Emergency Services, Nashville TN
Church of Alternative Nutritional Science, Las Vegas NV
Citizens Against Illegal Drugs, Inc., Watertown NY
City School Press, Inc., Brooklyn NY
Classics Gymnastics Parents Boosters Club, Inc., Copley OH
Clear Brook Volleyball Booster Club, Friendswood TX
Cleveland Little Dribblers, Cleveland TX
Club Morelia, Blue Island IL
Coastwatch Wildlife Society, Sausalito CA
Coleman Hawkins Jazz Heritage Society, St. Joseph MO
Collecting Kids for Christ Ministries - The Kids House, Inc., Sanford FL
Collins Graham H O P E Foundation, Atlanta GA
Columbia Soccer Association, Inc., Columbia TN
Columbus Chinese Association, Columbus IN
Come Together Steering Committee, San Angelo TX
Coming Together to Help Promotions, Inc., Philadelphia PA
Community Activators Breast Cancer Project, Vashon WA
Community Art Partners, Glen Ellyn IL
Community by the Sea, Inc., Malabar FL
Community Developmental Leadership Organization, Roseboro NC
Community Restoration Center, Columbus OH
Community Supported Housing for the Underprivileged, Memphis TN
Competition, Iowa Park TX
Connecticut Babe Ruth Softball Leagues, New Milford CT
Connecticut Supportive Housing Development Co., Inc., New Haven CT
Conservation Technology Support Program, San Francisco CA
Consumer Debt Reduction Institute, Rockford IL
Coral Park Baseball Booster Club, Inc., Miami FL
Corpus Christi Foundation of Holland/Zeeland, Holland MI
Courts in Session, Inc., Lexington KY
Cove Foundation, Inc., Key Largo FL
Creators Gift 137, Deltona FL
Crichton Economic Development, Inc., Crichton AL
Cunningham Charitable Group, Los Angeles CA
D C Public Charter School Resource, Washington DC
Daniel Andresen Foundation, Dekalb IL
Dansarte, Inc., Burlington VT
Dare to Dream, Inc., New York NY
Darke County Search & Rescue, Inc., Greenville OH
David H. Jones Ministries, Springfield MO
Davis Dimension Christian Womens Organization, Incorporated, South Holland IL
Daytona Beach Housing Development Corporation, Daytona Beach FL
Deaf and Hard of Hearing in Government, Inc., Washington DC
Delco Associates Limited, Quincy MA
Desoto Community Economic Development Foundation, Inc., Mansfield LA
Detroit Black Womans Health Project, Detroit MI
Detroit Food Security Council, Troy MI
DHS Baseball Boosters, Duncanville TX
Direct Action, Inc., El Cajon CA
Dominican Republic Health Education Language Project, Gainesville FL
Down Syndrome Association of Polk County, Lakeland FL
Downtown Miami Transportation Management Association, Inc., Miami FL
Eagle Heights, Boise ID
Eastern Market Community Advisory Committee, Washington DC
Eastside Cardinals, Detroit MI
Ed Rimer Ministries, Inc., Albuquerque NM
Edgewood Elementary School Parent Teacher Organization, Moriarty NM
Eduskate Foundation, Inc., Boca Raton FL
El Paso Barrios Unidos, El Paso TX
Elohim Outreach Center, Hartsville SC
Eluzai, Inc., Riverdale GA
Empact Southeast Alabama, Inc., Dothan AL
Empty Arms Foundation, Inc., Hackensack NJ
Encore Theatre, Inc., Lucas TX
Endless Mountains Theatre Company, New Milford PA
Ephesus Road Housing Corporation, Raleigh NC
Epic Blitz Soccer, Harpers Ferry WV
Evangelique Economic Development, Inc., Delray Beach FL
Evin Thayer Scholarship Fund, Houston TX
Eye of the Storm, Bowie MD
Fabulous Feet Parents Club, Brentwood CA
Familia Unidas De Val Verde County, Del Rio TX
Faubourg Theatre, Inc., Hanover Park IL
FertilityCare Centers International, Inc., Omaha NE
Fido in Prospect Park, Brooklyn NY
Fighting for Equality in Allocation of Textbooks, Inc., Roosevelt Island NY
Five Thousand Orphans, Arlington VA
Flora D. Parrish Foundation, Tucson AZ
Florida West Coast Resource Conservation & Development Council, Ellenton FL
Follow Your Dream, Inc., Methuen MA
Fort Collins International Visitors Council, Fort Collins CO
Fort Worth Rugby Football Corporation, Fort Worth TX
Foundation Ridge Housing Corporation, Raleigh NC
Friends for Christmas at the Zoo, Inc., Ltl Suamico WI
Friends of Abused Children Everywhere, Inc., Blanco TX
Friends of Crest, El Cajon CA
Friends of Frederick County Public Libraries, Inc., Frederick MD
Friends of Mama D, Inc., Roseville MN
Friends of the Globe Public Library, Globe AZ
Friends of the Grand County Childrens Justice Center, Moab UT
Fundacion Boriqua, Inc., Oviedo FL
Future American Scientists and Technologists, Inc., Tulsa OK
Future Awareness, Oakland CA
Gateways Incorporation, Boston MA
Gator Country Resource Conservation & Development Council, Inc., Live Oak FL
Generation Gerannomo, Philadelphia PA
Gentle Hearts Animal Shelter of Taylor County, Incorporated, Medford WI
Get Real Ministries, Jonesboro AR
GI Bill Alumni Association, Philadelphia PA
Glen Rose Youth Baseball Association, Glen Rose TX
Global Dialoge Institute, Gladwyne PA
Global Harmony Productions, Houston TX
Gods Special Care, Gary IN
Golden Triangle Public Improvement Corporation, Inc., Starkville MS
Good Son Ministries, Pelham AL
Goodvillage Foundation, Friendship WI
Grace House of Madison County, Inc., Anderson IN
Grand Glaice Safe Boating Association, Osage Beach MO
Grandview High School of Boca Raton, Inc., Boca Raton FL
Great Dane Rescue of WI, Inc., Stoughton WI
Great Falls Elks Lodge Charitable Corp., Great Falls MT
Greater Squaw Bay Association, Inc., Coeur D Alene ID
Greater Washington Shores Area Association of Orlando, Inc., Orlando FL
Green Mountain State Games, Winooski VT
Greer High School Alumni and Friends Association, Greer SC
Guardettes of Orange County, Inc., Garden Grove CA
Guest House, Inc., Dallas TX
Gull Lake Little League, Richland MI
Hamilton Diagnostics-Ellijay, Inc., East Ellijay GA
Hampton Supportive Housing, Inc., Glendale CA
Healthy Families Jacksonville, Inc., Jacksonville FL
Heart & Hands, Inc., Winterset IA
Heartwood Foundation, Seattle WA
Helendale Silver Lakes Little League, Helendale CA
Help, Inc., Atlanta GA
Help Other People Evolve, Inc., Oakland CA
H I G H, Inc., Missouri City TX
Historic Music Broadcasts, Inc., New York NY
Ho Okupu, Inc., Atlanta GA
Holmes Elementary Parent Teacher Group, Spokane WA
Homa Lusa Corporation, Richmond CA
Honorable Elijah Muhammad Educational Foundation, Chicago IL
Housing Services of Alabama, Inc., Dothan AL
Houston Repertory Theatre, Houston TX
Howard K. Russell Memorial Scholarship Fund, Chino Hills CA
Howell Wrestling Club, Inc., Howell NJ
Human Support Systems Foundation, Cleveland OH
I Am Somebody Pantry, Inc., Dallas TX
I Need a Miracle Foundation, Flippin AR
I C E P S Ltd., Ulman MO
Idaho Education Alliance for Solutions, Inc., Shelley ID
Image for Success, San Rafael CA
Immerse Yourself in Celebration, Inc., Ft. Lauderdale FL
Independence Preserve Our Legacy Foundation, Independence IA
Infants Palace Day Care, Inc., Raleigh NC
Informing Seniors in Crisis, Corona CA
Inneract Foundation, Inc., Marietta GA
Innercircle - Integrating Spirituality and Healing, San Francisco CA
Institute for Computer Research and Jewish Jurisprudence, Inc., New York NY
Intalab, Inc., - International Affairs Laboratory for Research and Education, Oklahoma City OK
International Academy of Voice and Stage, Incorporated, Hollywood FL
International Court of the Environment Foundation, New York NY
International Design Center for the Environment, Raleigh NC
International Science Foundation of Cambridge, Somerville MA
International Womens Taekwondo Federation, Canoga Park CA
Investing in People, Arlington TX
Invisible Gift Foundation for Childrens Fund, Inc., Miami FL
It’s A Wonderful Life, Midland Park NJ
Ja Dal Community Development, Inc., Shorter AL
Jack and Jill Daycare Preschool, Pine Bluff AR
Jacksonville Art Museum, Inc., Jacksonville FL
Jazz Center, Cambridge MA
Jendayi Home, Oakland CA
Jewish Armed Forces Association, Miami FL
JFJ Christian Foundation, Houston TX
Jim Pecota Ministries, Kent WA
Jo Ella Ellison Ministries dba Therapon Counseling Center, Austin TX
Joot Media Production, Bastrop TX
Joshua Faith Ministries, Kent WA
Joy Senior Apartments, Inc., Petersburg WV
Judo Affiliates of Michigan JAM, Southfield MI
Jump Start, Las Vegas NV
Junction City Swimming Pool & Community Center Foundation, Junction City OR
Kalamazoo Chapter of Te Links, Inc., Kalamazoo MI
Katies Kids, Philadelphia PA
Keylife Foundation, Encino CA
Keys, Inc., Virginia Beach VA
Kids Et Cetera Day Care Center, Inc., Brooklyn NY
Kids Tech the Cool School, Chicago IL
Kinship Institute, Santa Fe NM
Kiwanis Club of the Boulevard Amherst Foundation, Inc., Tonawanda NY
Klein Oak Area Swim Team, Inc., Spring TX
Klothes for Kids, Inc., Phoenix AZ
Kollel Torah Mitzion, Inc., Chicago IL
L. McNeese Ministries, Clarksville TN
Lake Prince Center, Inc., Newton NC
Lake Region Thunder Softball Boosters, Inc., Winter Haven FL
Lake Shore Charter Chapter Scholarship Fund, Oak Park MI
Landskroner Foundation for Children, Cleveland OH
Latchery, Inc., Ruston LA
Lathrop Tumbling Foundation, Rockford IL
Lawrence County School-to-Work, Inc., New Castle PA
L E A D Ministries, Inc., Washington DC
Leaping Frogs, Inc., Mattituck NY
Lebanon High School Sports Boosters, Inc., Lebanon IN
Les Ballets Grandiva, Ltd., New York NY
Liberty Elementary School District Educational Foundation, Buckeye AZ
Life Candle Light, Venice IL
Life Resources, Inc., Mandeville LA
Lightbox Films, Pleasanton CA
Little Bear Child Development Center, Waukegan IL
Long View Learning, Inc., Raleigh NC
Los Amigos Baseball Association of Santa Monica, Santa Monica CA
Los Angeles Chapter of National Football League Retired Players, Whitties CA
Los Angeles Community Chest, Los Angeles CA
Lost Voices Foundation, Inc., Staten Island NY
Lowell Community Charter School Friends, Inc., Lowell MA
Lubbock Korean Christian Fellowship, Lubbock TX
Luminous Group, Inc., New York NY
Mabak International, Los Angeles CA
Madison Aquatic Club, Inc., Madison WI
Mafio, Inc., Worcester MA
Major Taylor Alliance, Inc., Indianapolis IN
Make a Dream Come True Project Rhema Paradise for Street Children, St. Augustine FL
Malama Na Keiki Foundation, Honolulu HI
Mantech International Special Assistance Fund, Inc., Fairfax VA
Marion Youth Organization, Marion TX
Martin Luther King Cello Program, Santa Monica CA
Mary Elizabeth Baker Parent and Child Development Center, Long Beach CA
Mary Stewart Health and Education Foundation, Carson CA
Master Care Ministries, Minnetonka MN
Masters Plan Foundation, Scottsdale AZ
Matts House, Inc., Appleton WI
Mavericks Swimming Association, Half Moon Bay CA
Mechanicsburg Summer Youth Leagues, Mechanicsburg OH
Media, Houston TX
Media Knowledge, Incorporated, New Fairfield CT
Melador Foundation, Carson CA
Mennello Museum of American Folk Art, Inc., Orlando FL
Mentally Challenged Advocacy Council, Inc., Corpus Christi TX
Mercy Home Healthcare, Memphis TN
Mercy Road, Murrieta CA
Metropolitan Kappa Youth Development & Scholarship Foundation, Silver Spring MD
Metropolitan Oval Foundation, Inc., Brooklyn NY
Mexico Academy Educational Foundation, Mexico NY
Meyer Group, Incorporated, Key Biscayne FL
Michigan Intertribal Coalition of Ishpeming & Negaunee, Negaunee MI
Michigan Panthers Baseball Club, Inc., Wixom MI
Mid-Northeast Collaborative, Washington DC
Mid-Pinellas Homeless Outreach, Inc., St. Petersburg FL
Mid-Willamette Valley Senior Services Foundation, Salem OR
Middle Penninsula Hospice & Pallative Care, St. Stephens Church VA
Middle School Connection, Minneapolis MN
Midland Park Public Education Foundation, Inc., Short Hills NJ
Millenium Dance Syndicate, Inc., Delray Beach FL
Milton Avenue Community Association, Inc., Baltimore MD
Milton-Freewater Valley Swim Team, Milton Freewater OR
Milwaukee Swish, Inc., Milwaukee WI
Ministerio Economico Educativo, Chula Vista CA
Minnesota Skating Scholarship, Edina MN
Mirror Image Education Thru Drama, Greenwood Village CO
Mission That Cares, Inc., Catonsville MD
Mississippi Propane Education and Research Council, Jackson MS
Molly K. Gibson Memorial Scholarship Fund, Inc., Franklin IN
Monumental Redevelopment Corporation, Memphis TN
Moose Mountain Alpine Sports Club, Inc., Fairbanks AK
Moshannon Valley Parent Teacher Organization, Houtzdale PA
Mount Jumbo West Little League, Missoula MT
Mountain Do Ers, Spanaway WA
Mountain View Residential Homes, Inc., Clinton TN
Ms Interact, Westchester PA
MSU Ice Breakers Club, East Lansing MI
Muhammad Development Corporation, Springfield MA
Multi-Cultural Artists Organization, San Francisco CA
Munuscong River Watershed Association, Kinross MI
Museum of Human Rights, Union City NJ
National Abuse Prevention Council, Costa Mesa CA
National Association for Gifted Youth, Charlotte NC
National Association of Farmers Market Nutrition Programs, Alexandria VA
National Highway Traffic Safety Foundation, Inc., Englewood FL
National Institute on Youth Camp Safety, Inc., Staten Island NY
Ndu Time Inner City Youth Ministry, Wilmington DE
Needham High School Parent Teacher Council Trust, Needham MA
Nehemiah Group, Little Rock AR
Neighbors Helping Neighbors Interfaith Volunteer Caregivers, Martinsburg WV
Nelson Hockey Association, Inc., Arnold MD
Nevada Museum of Aviation & Military History, Las Vegas NV
New Art Music International, Bellingham WA
New Canaan Soccer Association, New Canaan CT
New Day Faith Foundation, Philadelphia PA
New Directors Charity Group, Inc., Pacific Palisades CA
New England Graduate Accounting Study Conference, Inc., Providence RI
New Horizon Ministries, Inc., Chandler AZ
New Initiatives Community Development Corporation, Washington DC
New Jersey Hepatitis C Coalition, Inc., Toms River NJ
New Life in Christ Ministries, Lanham MD
New Mexico Alternative Transit, Santa Fe NM
New River Jazz, Beckley WV
New Rythms Foundation, Tiburon CA
New Sudan-American Hope, Rochester MN
Nguoi Viet Foundation, Westminster CA
Nicaraguan Mission Project, Inc., East Amherst NY
Nightingale Hospice, Sault Sainte Marie MI
NM Crime Stoppers Commission, Albuquerque NM
Noblesville Boys & Girls Club Auxiliary, Inc., Noblesville IN
Noon, Inc., New York NY
North American Youth Sports, Gurnee IL
North Beach Kiwanis Foundation, Kitty Hawk NC
North Carolina Advance Training Center, High Point NC
North East Florida Resource Conservation & Development Council, Live Oak FL
North Idaho Timber and Train Interpretive Center, Inc., Sandpoint ID
North Santa Barbara County Substance Abuse Treatment Court Alumni, Santa Maria CA
Northglenn Middle School Booster Club, Northglenn CO
Nu Chapter of Chi Eta Phi Sorority, Inc., Miramar FL
Nuestra Palabra Latino Care of Writers Having Their Say, Houston TX
Nurturing Love, Inc., Humble TX
Oak Grove Music Boosters, Concord CA
Oakland Community Pools Project, Oakland CA
Oakland Jazzthere Festival, Oakland CA
Oakland Learning Center, Bel Tiburon CA
Oasis Center for the Arts OTC, Glendale AZ
Oklahoma Education Enhancement Foundation, Mustang OK
Old Glory 2000, Irving TX
On Solid Grounds, N. Charleston SC
On Stage Productions, Inc., Fall River MA
One Lord One Faith Development Corp., Chicago IL
Open Classrooms Chartered A New Jersey Nonprofit Corporation, Baltimore MD
Optimist Club of Chatham, Inc., Siler City NC
Orange Villa Park Girls Softball League, Orange CA
Organization for Educational & Economic Development, Highland Park MI
Our Kids Our Future, Kalamazoo MI
Owens Booster Club, Inc., Athens AL
Pacific Rim Community Foundation, Costa Mesa CA
Pacific Youth Ballet, Honolulu HI
Pacifica Sea Lions Aquatic Club, Inc., Pacifica CA
Padres De Familia for Un Futuro Mejor, Pacoima CA
Pakistan Public Health Foundation, Inc., Baltimore MD
Palm Beach Panthers Hockey, Inc., Wellington FL
Panther Girls Basketball Association, Inc., Indianapolis IN
Papillion Firefighters Foundation, Incorporated, Papillion NE
Paramount Foundation, Bloomingdale IL
Parent Information Network of Kentucky, Louisville KY
Parents for Education, San Rafael CA
Pasadena Lyric Opera, Inc., Pasadena CA
Pathway Ministries, Ltd., Calais VT
Pennsylvania Appalachian Capital Alliance, Pittston PA
People Work for People, Tifton GA
Perspective Publications, Inc., Santa Fe NM
Phillips Tutoring-Learning Center, Inc., Owensboro KY
Pillars of the Community, Inc., Wallingford PA
Pine Bush Girls Softball League, Inc., Guilderland NY
Pinellas Park Middle School Music Boosters, Inc., Pinellas Park FL
Pleasant House Recovery, Inc., Louisville KY
Polar Path Communications Corporation, Anchorage AK
Police Activities League of Sherwood, Sherwood OR
Pompano Beach Cultural Arts Foundation, Inc., Pompano Beach FL
Positive Solutions, Inc., Tuscaloosa AL
Postsecondary Education and Technology, Inc., Washington DC
Preferred Credit Management, Inc., Phoenix AZ
Primary Healthcare Prevention and Education Foundation for Africa, Southfield MI
Prisma Zona Exploration De Puerto Rico, Inc., Santurce PR
Project Christian Care, Flagstaff AZ
Project Steamboat, Sumrall MS
Project S T O R M, Inc., Evans GA
Projects, Inc., Washington DC
Providers Group, Inc., Milwaukee WI
Q Cinema, Inc., Fort Worth TX
Quad Cities Education Incentive, Davenport IA
Quad City Reds, Rock Island IL
Queens Division Hatzolo, New York NY
R. L. Alford Scholarship Foundation, Conway SC
Rainbows and Sunshine for Kids, La Quinta CA
Rainier Valley Community Development Association, Seattle WA
Ralph E. Noddin Home and School Club, San Jose CA
Ranger Foundation, Inc., Portsmouth NH
Reach Community Health Foundation, Inc., North Adams MA
Recycle Otesgo County, Gaylord MI
Reformers Ministries International, Inc., Bronx NY
Rehoboth Youth Basketball, Inc., Rehoboth MA
Relief Alliance, Provo UT
Renaissance Corporation of Albany, Albany NY
Richard Burdell Memorial Foundation, Portland OR
Right Move Support Law Enforcement, Inc., Sonora CA
River of Light Enterprise, Inc., Fredericksburg VA
Rochester Flute Association, Inc., Fairport NY
Rockland Affordable Housing, Inc., Monsey NY
Rodney Dangerfields Respect Foundation, Beverly Hills CA
Rose City Chamber Orchestra, Portland OR
Rose Education Center, Portland OR
Rotary Club of Lynbrook East Rockaway Charitable Foundation, Inc., Lynbrook NY
Round Valley Housing Management Corporation, Pinon AZ
Rude Mechanical Productions, Okemos MI
Rural Alabama Area Health Education Center, Tuscaloosa AL
Sacramento Southern Gospel Music, Sacramento CA
Sacramento Works, Inc., Sacramento CA
Safe Community Coalition of Lapeer County, Lapeer MI
Safer-Teens, Inc., Elberton GA
Safetyed International, Boulder Creek CA
Sagola Fire Department Auxiliary, Channing MI
Sailing Development Fund, Detroit MI
San Joaquin Student Athletes, Stockton CA
San Pedro Teen Center, San Pedro CA
Sandough Komak Be Masajed Va Madares, Inc., New York NY
Saving Soles Foundation, Chicago IL
Schererville Splash, Schererville IN
Schlenker-Farmer Management Association, Inc., Collingsworth NJ
Scioto Ridge Parent Teacher Organization, Powell OH
Scottown Area Community Food & Clothing Bank, Scottown OH
Select F C, Libertyville IL
S E N D Ministry, Whitewright TX
Seniorlife of New England, Providence RI
Shelter Hawaii, Honolulu HI
Shenandoah County Thrift Store, Inc., Woodstock VA
Shine Publications, Inc., Richmond VA
Shoreline Recreational Support Services, North Branford CT
Silicon Valley Visual Arts, Inc., Palo Alto CA
Sims’ Institute, Inc., Montgomery AL
Sisters Healing Sisters in the New Millenium, Houston TX
Sisters of Joy, Inc., Houston TX
Sky High Broadcasting, Inc., El Paso TX
Society for Human Kindness, Inc., Bethesda MD
Socrates Opportunity Scholarship Foundation, Calabasas CA
Software for Seniors, Inc., Seminole FL
Solutions Behavioral Health Care Professionals, Moorhead MN
Somerset County Cultural Arts Center, Inc., Bound Brook NJ
Sonny Parker Youth Foundation, Inc., Chicago IL
Southeast AIDS Project, Poplar Bluff MO
Southeastern Amateur Hockey Association, Inc., Columbia MD
Southern California Waves, Santa Barbara CA
Southern Tech. Apparel & Textile Education Foundation, Inc., Atlanta GA
Southern Wyoming Intertribal Foundation, Cheyenne WY
Southwest Mississippi Adult Services, McComb MS
Spirit of Youth Baseball, Inc., Vero Beach FL
Sports and Recreation Authority, Ltd., St. Louis MO
St. Bruno School Foundation, Whittier CA
St. Croix Valley Juniors, Stillwater MN
St. Francis Xavier Home & School Association, Inc., Brunswick GA
Stand and be Counted, Palmdale CA
Stanley Grierson Nature Foundation, Bass Harbor ME
Staples of Life Foundation, Dallas TX
Starbase, Inc., Beaufort SC
Step Into the Light Day Care Center, Inc., Memphis TN
Strafford Community Betterment Team, Strafford MO
Stuart Wrestling Club, Palm City FL
Suisun Valley Parent Club, Fairfield CA
Summerdance Santa Barbara, Santa Barbara CA
Sun City Hoops Girls Basketball Club, El Paso TX
Sun Coast Resource Conservation & Development Council, Inc., Live Oak FL
Sunflower County Crimestoppers, Inc., Indianola MS
Super Kids International, Yakima WA
Suwanee Area Little Theatre, Inc., Suwanee GA
Svenskarnas Dag Girls Choir, Eagan MN
Synchro Saint Louis, Ballwin MO
Tampa Bay Reads, Inc., Tampa FL
Tate White & Smith Association for Community Development, Inc., Steelton PA
Tazewell County Kids Wrestling Club, Pekin IL
Team Fast Pitch Softball, Sarasota FL
Technology R&D, Inc., San Luis Obispo CA
Teen Community Forum, Inc., Dayton MD
Temecula Valley Grizzlies Baseball Club, Temecula CA
Tender Loving Pets, Saint Charles MO
Texas Israel Resource Fund, Inc., Houston TX
Texas Music Hall of Fame Foundation, Inc., Austin TX
Therapeutic Art Program of Beaufort County, Beaufort SC
Tikar, Inc., Temple TX
Timestep Players Educational Childrens Theater, Oviedo FL
Tom Bradley Library Foundation, Burbank CA
Total Impact Center for Youth, Houston TX
Touch N Tutor Research and Development Foundation, New York NY
Transformation Titusville Coalition, Inc., Titusville FL
Transitional Housing Corporation of Cass County Indiana, Logansport IN
Tres Dias Central Georgia, Inc., Warner Robins GA
Tri-Ad Veterans League, Dorchester MA
Tri-City Project T.E.A.M., Winston-Salem NC
Tri County Childrens Advocacy Center, Lafayette AL
Tri-Scue, Ltd., Canyon Country CA
Tsunami on the Square, Prescott AZ
Tucson Mormon Battlion Monument Foundation, Tucson AZ
Turn in Around, Inc., Nashville TN
Turtle Island Institute, Carlsbad CA
Two Worlds United, Simi Valley CA
United Fishing Association Foundation, Inc., Tuckahoe NY
United Ministries, Inc., Buckeye AZ
Unlimited Outreach, Tylertown MS
Upper Kanawha Valley Enterprise Community, Inc., Cabin Creek WV
Urban Action Engine, Inc., Lake Oswego OR
Urban Aspirations, San Francisco CA
Urban Choice Community Development Corporation, Picayune MS
Urban Intervention Community Center, Inc., Detroit MI
Urban Wellness Institute, Inc., Los Angeles CA
Urban Youth Outreach, Inc., Wind Gap PA
Ventura Breakers Basketball Club, Ventura CA
Venture Ministries, Lake Oswego OR
Vermont Mobile Imaging, Inc., Burlington VT
Viet Nam E R A, O Fallon MO
Village Hands Resource Center, Inc., Conover NC
Violeta Barrios De Chamorro Foundation, Inc., Pittsburgh PA
Virginia Felder-Pipkins Care Center, Indianapolis IN
Virginia Storm, Inc., Chesapeake VA
Virtual Christianity, Inc., Los Angeles CA
Visions Plus Community Development Corporation, Cocoa FL
Voice of Life World Outreach Ministries, Inc., Jacksonville FL
Volunteers for Students Foundation, Algonquin IL
Volunteers of Africa, Inglewood CA
Waking the World Foundation, Bloomfield MI
Warr-Women at Real Risk, Washington DC
Warren-Bradley County Civic League, Warren AR
Waterheart International, Inc., Scottsdale AZ
Watermark Pictures, Inc., San Francisco CA
Way to Be Educational, Inc., West New York NJ
Webb Bridge Park Community Playground, Inc., Alpharetta GA
Wellington Childrens Association, Clinton WA
Wesley Youth Foundation, Inc., Jackson MS
West Alabama Child Nutrition, Eutaw AL
West Columbus Development Corp., Cerro Gordo NC
West High Alumni Athletic Assn., Anchorage AK
West Houston Dance Company, Houston TX
Westbank Community Youth Association, Austin TX
Western New York Soccer Association, Inc., Hilton NY
Wild Heart Animal Rescue, Yucca Valley CA
Wildcat Booster Club, North Bend WA
Wireless Consumers Alliance, Inc., Del Mar CA
Wisconsin Crime Prevention Practitioners Association, Inc., Kenosha WI
Wisconsin Self Help for Hard of Hearing People, Minocqua WI
Wolverine Basketball Association, Duluth GA
Women in Need, Seattle WA
Words on Dance, San Francisco CA
World Limb Project, Fayetteville NC
Worldstories, Inc., Oakland CA
XLR8, Midland TX
Youth Emergency Shelter Services, Inc., Detroit MI
Youth of the Beaches Arts Guild, Inc., Jacksonville Beach FL
Youth Rebuild, Inc., Bridgeport CT
Youth Recreation Association of Hobe Sound, Inc., Hobe Sound FL
Youth Vision, Inc., College Park MD
Zhi-Qing Association of Southern California, Temple 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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