Internal Revenue Bulletin:  2004-30 

July 26, 2004 

Announcement 2004-62

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
Achondroplasia Information Source, Hubbard TX
African Communities Sustainable Development Foundation, Inc., St. Mountain GA
Aging Well Foundation, Inc., New York NY
Alumni of Hammond LA Black Schools, Hammond LA
American Cabin Girls, Saylorsburg PA
American Foundation Researching International Conservation of Anim, Slaughter LA
American Friends of the Shakespeare Birthplace Trust, Inc., Alexandria VA
American Lhasa Apso Health & Education Trust Fund, Reston VA
Anani Cultural Healing Arts Center, Compton CA
Angel of Grace Ministry, Inc., Johnstown PA
Animal Haven, Inc., Yuma AZ
Aquakids, Inc., Conway AR
Art for All, Purcellville VA
Association for Deaf Children, Inc., Draper UT
Beacon Foundation, Brentwood TN
Buffalos Green Gold Development Corporation, Buffalo NY
Building Kitsap Families, Silverdale WA
Bush Street Synagogue Cultural Center, San Francisco CA
Canaan Corporation, Victorville CA
Caribbean Unity Fund, New York NY
Carl & Sandie Spann Ministries, Kilgore TX
Center for God, Terrytown LA
Center for Orhtotic & Prosthetic Rehabilitation Institute, Inc., Louisville KY
Center for Research on the Origins of Art and Religion, Richmond ME
Central Indiana Skywarn Association, Inc., Brownsburg IN
Chance Group Company, St. Paul MN
Chibb Foundation, McLean VA
Chijan International Charitable Foundation, Macon GA
Child Protection Education of America, Inc., Tampa FL
Children First, Bellingham WA
Choctawhatchee Coastal Conservancy Corporation, Niceville FL
Christian Unity International Association, North Charleston SC
Coastal Carolina Partners, Inc., Wilmington NC
Collie Rescue Foundation of New Mexico, Los Alamos NM
Colorado House of Ruth, Incorporated, Aurora CO
Columbia County Fair Foundation, Cambria WI
Common Care Foundation, Brooklyn NY
Community Addiction Services, Chicago IL
Community Housing Assistance Corp., Cape Canaveral FL
Community Resource Group, Elk Grove CA
Convergence Health Institute, Santa Monica CA
Disability Center, Lakewood CA
Divine Angels Daycare, Inc., Bronx NY
Douglas C. Petan Victim Assistance Fund, Joliet IL
Eagle Life Christian Academy, Waldorf MD
Eatonville Lion's Club Holliday Memorial Park, Puyallup WA
Economic Housing Resources, Inc., Conway SC
Elite Counseling Services, Inc., San Antonio TX
Elizabethtown Christian Academy, Elizabethtown KY
Emsor 3/4, Inc., Elkview WV
Estacada Exotic Animal Sanctuary, Estacada OR
ETP International, Inc., East Granby CT
Foundation for Advanced Craniofacial Education, Inc., Glendale WI
Foundation for Family Happiness, Arlington VA
Foundation for Teaching and Education Excellence, Dover DE
Friends of the Clark County Fair, Vancouver WA
Friends of the Weehawken Waterfront, Inc., Weehawken NJ
Futures Institute for Sustainable Development, Inc., Glastonbury CT
Gateway Community Preparatory School, Boynton Beach FL
Global Electronic Institute, Inc., Capital Heights MD
Gospel Music on the Move, Inc., Des Moines IA
Grace Economic Development, Inc., Opa Locka FL
Greater Life Community Development Corporation, Detroit MI
Greater Light Church of Christ, Chesterfield VA
Hareds Helpful Hands, Minneapolis MN
Herbert Johnson Jr. Ministries, Inc., West Palm Beach FL
Historical Society of the Town of East Bloomfield, East Bloomfield NY
In His Presence Unto All Nations, Inc., Elizabeth NJ
International Public Management Network, Salem OR
J. Hannah Bergin Productions, Inc., Austin TX
Justa Foundation, Austin TX
Kingsland Park, Inc., Kingsland TX
Lakeland Village/Wildomar Taxpayer Association, Wildomar CA
Leadership Council on Health and Safety, Inc., Washington DC
Live Ocean Foundation, Arroyo Grande CA
Lone Star Stories, Inc., San Antonio TX
Long Island Hispanic Chamber of Commerce Charitable Fund, Inc., Kings Park NY
Los Angeles Academy for Career Enhancement, Inglewood CA
Mabryer Foundation, Richvale CA
Mason Foundation - Seniors With Pets, Federal Way WA
Masters Group Foundation, Salem OR
Mauldin Scholarship Fund Account, North Little Rock AR
Messiahs House, Inc., Armonk NY
Moms and Babes Too MSSP ISSP, Inc., Detroit MI
MSMBC, Inc., East St. Louis IL
Mujahid Daoud Foundation Building Islam Masjids, Baton Rouge LA
Murry League Gospel Ministries, Ore City TX
Nashville Hornets Booster Club, Nashville NC
New Beginnings Christian Child Development Center, Inc., Detroit MI
New Church Ministries, Delano MN
New Hope Christian Ministries, Inc., Grenada MS
New Life Development Center, Mobile AL
New Life in Jesus Ministries, Egan LA
New York Menopause Foundation, New York NY
Nicaraguan Association of Palm Beach County, Inc., West Palm Beach FL
Norpoint Soccer Club, Tacoma WA
NW4 Kids, Hollywood CA
Park Windsor Developmental Corporation, Los Angeles CA
Pasagajo Corporation, Chicago IL
Pathway to Peace Program, Inc., Panama City FL
Pearl Software Educational Foundation, Inc., Valley Forge PA
People's Help Institute, Inc., Melrose Park PA
Peter Brendsel Fund for Children's Literacy, Vienna VA
Philadelphia Center for Schools of Choice, Philadelphia PA
Physics-Intuition-Applications, Inc., Woodland Hills CA
Police Athletic League of Palm Springs, Palm Springs FL
Prairie Village Living Center, Inc., Orlando FL
Press Freedom Foundation, North Miami FL
Princeton Ministries, Inc., Princeton NJ
Project Afric Rural Development International, Inc., Deerfield Beach FL
Protecting Adult Welfare Foundation, West Hollywood CA
Public Lands Equal Access Alliance, Springville UT
Rainbow Children's Home, Inc., Dahlonega GA
REACH Center, Inc., Marietta GA
Reflections of Youth, Angleton TX
Repairer of Broken Walls Ministry, Laredo TX
Riverside Community Foundation, Incorporated, Washington IA
Robbins Community Help Agency, Inc., Robbins IL
Rodney James Shull Memorial Foundation, Los Olivos CA
Rxaprescription Anonymous, Inc., Powder Springs GA
Samaritan Foundation, Inc., Pierson FL
Samaritan Housing Foundation, Inc., Atlanta GA
San Diego Montessori Society, Inc., Denver CO
San Miguel Education Foundation, San Miguel CA
Save Haven Hill, West Bloomfield MI
Saving Our Sons and Daughters, Woodbridge VA
Scott Villa Living Center, Inc., Orlando FL
Somali American Development Agency, Minneapolis MN
South Atlanta Civic League II, Inc., Atlanta GA
South Carolina Health Initiative, Inc., West Columbia SC
Southern Springs, Inc., Tallahassee FL
Southwestern Development Corporation, Memphis TN
Strength Through Empowering People, Inc., Fairborn OH
Supportive Home Management, Inc., New Orleans LA
Swiss Villa Living Center, Inc., Orlando FL
Talbot Lacrosse Association, Inc., Eaton MD
Teen Expressions and Acceptance Movement, Nashville TN
Tibetan Medical Foundation, Inc., Weslaco TX
Times of Refreshing Community Development Corporation, Southfield MI
Transafrican Education Network, Edina MN
Transitional Services, Inc., Secretary MD
Tri-County Affordable Housing, Inc., N. Lauderdale FL
Tri-County Native American Substance Abuse Program, Bakersfield CA
Trinity Foundation, Inc., Montgomery Village MD
Trinity Housing Development, Inc., Atlanta GA
Two Shores Cultural Institute, Palo Alto CA
Up-N-Coming Sports, Inc., Los Angeles CA
USA Tennis Classic, San Bruno CA
Victory Deliverance Community Improvement Corporation, Lakeland FL
Vishva Gayatri, A Not for Profit Corporation, Mt. Prospect IL
Vision Christian Community Services, Silvercreek MS
Vision Street Outreach Ministries, Inc., Iron City GA
Vocational Support Services, Inc., Wallace ID
VSP Foundation, Chesnee SC
Wactor Gardens, Inc., Washington NC
Waimanalo Canoe Club, Waimanalo HI
Wealthsmart Institute, Inc., White Plains NY
Wesley African Methodist Episcopal Charities, Pittsburgh PA
West Columbus Development Corp., Cerro Gordo NC
Western Area Tennis Association, Inc., Fairfield AL
Wildrose Retreat Center, Inc., Council ID
World Care, Inc., Grand Junction CO
World Concern With Compassion, Inc., Mineola NY
Young Mother of Today Maternity Home - Shelter, Wichita KS
Young-Sanders Center Foundation, Baton Rouge LA
Youth Cultural Arts Foundation, Bellflower CA
Youth Resources, Inc., Salome AZ

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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