Internal Revenue Bulletin:  2004-40 

October 4, 2004 

Announcement 2004-76

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
38th & Shadeland Community Development Corporation, Indianapolis IN
64th Illinois Company E YSS, Inc., Joliet IL
A. Carlin Foundation, Incorporated, East Thetford VT
Abra, Inc., Skokie IL
Academy of Learning, Inc., Chicago IL
Academy Video Clearinghouse, Inc., Riverdale GA
Active Pursuit of Entrepreneurial Excellence, Inc., Chicago IL
Advanced Wound Care Research Laboratories, Inc., Las Vegas NV
Ahanta Association of USA, Inc., Burbank CA
Aides Resource Committee for Knox County, Vincennes IN
Allapattah Community Development and Betterment Corporation, Miami FL
American Country, Inc., Lebanon IN
American Friends of Musee D’ Art Moderne Grand-Duc Jean Luxembourg, New York NY
Appalachian Children’s Museum and Learning Center, Inc., Pikeville KY
Apple Development Association, Inc., Danville IN
Art PTC, Inc., E. Amherst NY
Aspen-Olive Community Development Corp., Philadelphia PA
Association of College and University Auditors Foundation, Homewood IL
At Bethlehems Door, La Grange IL
Atherton Baptist Village, Alhambra CA
Attention Deficit Disorder Center of Ann Arbor, Inc., Ann Arbor MI
Backus Foundation, Inc., Norwich CT
Band of South Bend, South Bend IN
Bangla Literature & Culture, Inc., Plano TX
Bascom Volunteer Fire Department, Bascom FL
B.B. King Foundation of Indianola, Inc., Indianola MS
Ben Davis Band Boosters, Inc., Indianapolis IN
Beth Israel Ministries International, Stanton MI
Biloxi Affordable Housing Partners, Biloxi MS
Blues Before Sunrise, Forest Park IL
Body Contouring Research Foundation, Wayzata MN
Boulevard Preservation Society of Greater Illinois, Chicago IL
Branches of Blackness, Inc., Bronx NY
Bullpen Aces, Inc., Russiaville IN
C-Ville Youth Athletics, Inc., Crothersville IN
Calvin T. Lam Relief Organization for Orphanage Foundation, Hesperia CA
Camerata Fine Arts, Inc., Valparaiso IN
Canton Future, Canton IL
Capital Child Care Academy, Inc., Springfield IL
Cardiology Associates Foundation, New York NY
Carl Sagan Foundation, Inc., Ithaca NY
Carolina Upper Savannah Health Care Foundation, Inc., Greenwood SC
Center for Investor Protection, Inc., Arlington Heights IL
Central Atlanta Neighbors, Inc., Atlanta GA
Central California Adolescent Development Corporation, Fresno CA
Central City Community Neighborhood Development Corporation, Inc., Gloucester MA
Charleston Christian Youth Association, Charleston IL
Charlie Rose Foundation, Inc., Chappaqua NY
Chestertown Arts League, Inc., Chestertown MD
Chicago 2020, Chicago IL
Chicago Management Council, Chicago IL
Chicago River Rowing Foundation, Inc., Chicago IL
Chicagoland, Chicago IL
Chosen Generation Ministries, Springfield IL
Christ Works Ministries, Inc., Mooresville IN
Christian Businesses of Tippecanoe County, Inc., Lafayette IN
Christs Church, Las Vegas NV
Citizen Computing Institute, New York NY
Civil War Landscapes Association, Chicago IL
Clark County Genealogical Library, Marshall IL
Clarks Child Development Center, Inc., Glenwood IL
Cole Spencer Hilfiger Foundation, Virginia Beach VA
Committee to Renovate Fawcett Stadium, Inc., Canton OH
Community & Business Resource Development Corp., East Hazel IL
Community Care Alliance, Inc., Indianapolis IN
Community Hope, Inc., Fayetteville NC
Community Ministers Alliance of Chicago, Chicago IL
Community Partnership for Justice, Inc., Indianapolis IN
Community Relief Foundation, Jackson MS
Compassionate Vision, Inc., Batavia IL
Computer Training Empowerment Consortium, Inc., Aurora IL
Congress Parkway Council, Chicago IL
Country Hope USA, Inc., Burbank IL
Crandall Citizens Police Academy Alumni Association, Crandall TX
Crisis Management Interveners, Inc., Dolton IL
Criterion Foundation, Evergreen CO
Crossroads Music Ministries, Inc., Marion IL
Crusade to Protect Abused Children, Inc., Springfield IL
CST Foundation, Chicago IL
Cultural Conservation, Pinehurst NC
Cupula, Chicago IL
Debra Marie Lugar Memorial Foundation, Garden Ridge TX
Diabetes Cares Foundation A Calif. Non-Profit Public Benefit Corp., Salinas CA
Directors Theatre of Chicago, Chicago IL
Doll House Theater of Norwalk Ohio, Mansfield OH
Doris Loving Family Life Center, Austin TX
Double R Scholarship Foundation, Inc., Goshen IN
Dovetail Christian Ministries, Inc., Cazenovia NY
Dr. H. B. Brady Foundation, Chicago IL
Dream of Jeanie Foundation, Chicago IL
Dream Street Corporation, Chicago IL
Dreams Come True Organization, Chicago IL
Drexel Boulevard Mansion Foundation, Chicago IL
Dristi, Palatine IL
Drone Foundation, Inc., Ann Arbor MI
Duluth East Hockey Alumni Association, Inc., Duluth MN
E & V Services, Ann Arbor MI
Eagles Flight, Inc., Greenfield IN
Earth Prayers Foundation, Cleveland Heights OH
Earthcare International, Inglewood CA
East Chicago Community Health Center, Inc., East Chicago IN
Ed Boyle Community Fund, Cleveland OH
Environmental Center of Dallas, Inc., Dallas TX
Epilepsy Education Association, Inc., South Bend IN
Equality Network, Anderson IN
Esperanza Development, Inc., Niles IL
ETC Foundation, Inc., Chicago IL
Faith Temple Word of Faith Outreach, Jackson MI
Faith Works Academy, Hurst TX
Family Medical Physician Group, Inc., Colorado City TX
Family Resource Center a Division of Lincoln Park Missionary Baptist Church, Jeffersonville IN
Father Fred Furey Scholarship Fund for Marion St. Mary Grade School, Marion OH
Fellowship Manor, Ltd., Chicago IL
Fenton Family Foundation, Lathrup Village MI
Festival Concerts, Inc., Salt Lake City UT
Filipino American Senior Homes, Inc., Chicago IL
Flashes Football Foundation, Indianapolis IN
Floricente Organization, Moline IL
Forgotten Childrens Foundation, Lake Zurich IL
Foundation for Athletic Martial Arts Excellence, Yuma AZ
Foundation for Scientific Literacy, La Jolla CA
Fox River Grove Memorial Pavilion Foundation, Fox River Grove IL
Frederick Douglass Company, Chicago IL
Friend to Friend, Incorporated, Fort Wayne IN
Friends & Helpers Foundation, Encino CA
Friends of Central Pool, Inc., Noblesville IN
Friends of the Cleveland Police Auxiliary, Cleveland OH
G-Force Boosters, Inc. Prescott AZ
Generations - Research Foundation for Domestic Violence, Rockwall TX
Genesys 2000 Foundation, Maywood IL
Gillespie Adult Foster Care, Inc., Bloomfield Hills MI
Global Crossroads Foundation, Inc., Indianapolis IN
God, Culture and Community Services, Inc., Plainfield NJ
Golden Door Productions, Inc., Indianapolis IN
Good Works Chicago, Chicago IL
Grace Preservation Corporation, Chicago IL
Gracious Living, Yreka CA
Graysville Elementary School Parents and Teachers Organization, Graysville IN
Greater Peoria Interfaith Hospitality Network, Peoria Heights IL
Half Moon Bay Coastside Foundation, Half Moon Bay CA
Hamilton Heights Residential Management, Ltd., New York NY
Hampton Roads Childcare, Inc., Chesapeake VA
Harbor House, Inc., Gary IN
Hartsgrove Youth & Recreation, Rome OH
Hazel Crest Baseball Association, Hazel Crest IL
Heartland Community Development, Inglewood CA
Heirs the 3rd Generation, Chicago IL
Hewitt Richardson Sr. Community Development Corporation, Houston TX
HGDC Childcare Center, Inc., Chicago Heights IL
Hispanic Lawyers Scholarship Fund of Illinois, Flossmoor IL
Hogar De Cristo, New York NY
Holiday Productions, Winnetra IL
Holistic Community Life Centers, Southfield MI
Homeland Missions, Inc., Marion IN
Homer Young Guns Wrestling Club, Inc., Albion MI
Hope for the Animals, Inc., Tulsa OK
Hopebuilders International, Dallas TX
Houston Business & Professional Mens Foundation, Incorporated, Houston TX
Huapu International Cultural & Educational Exchange Fund, San Francisco CA
Human Spirit Foundation, Inc., Pickerington OH
Hy Meyer Fund, Skokie IL
Impact Group, Inc., Vienna VA
In the Spirit of the American Indian Foundation, Akron OH
Indian River Institute, Ft. Pierce FL
Indiana Educational Progress Alliance Organization, Indianapolis IN
Indiana Friends of Mission Airmens Fellowship, Inc., Greenwood IN
Indianapolis Chapter of the Brotherhood Vietnam Veterans, Inc., Indianapolis IN
Infinity Cultivation Center, Inc., Oak Park IL
Innocent Rage Foundation, Blue Island IL
Institute for Applied Research, Atlanta GA
Interfaith Collaborative for Community Economics Development, Detroit MI
International Institute of Creative Sciences, Inc., Sacramento CA
International Network for Cancer Treatment and Research USA, Saint Davids PA
Jersey Central Art Studios a NJ Nonprofit Corp., Cranford NJ
Jet Alumni Association Chicago Chapter, Chicago IL
John and Carl E. Vukusich Memorial Scholarship Trust Fund, Tinley Park IL
Joshua Generation, Inc., Indianapolis IN
Juvenile Unknown Mitochondrial Problems Foundation, Ann Arbor MI
Kairos Growth Development Corporation, Southfield MI
Kankakee County Bar Foundation, Inc., Bourbonnais IL
Ken White Musical Productions, Inc., Lawrenceville GA
Kesher L. Shem, Inc., Chicago IL
King Size Ideas, Los Angeles CA
Landing Place, Tyler TX
Latah County Community Foundation, Inc., Moscow ID
Lathrop Resident Management Corporation, Chicago IL
Latoya Rodgers Emergency Fund, Inc., Gary IN
Laverne Faulkner Foundation, Inc., Prescott Valley AZ
Leichner-Lerner Foundation, Celebration FL
Let Us Pray Ministries, Inc., Akron OH
Lewis Center for the Homeless, Riverside CA
Liberty Theater Association, Inc., Wellsville OH
Lifelift, Inc., Margate FL
Living & Education, Inc., Rosamond CA
Living Waters Ministries International, Battle Creek MI
Lotus Community Service, Inc., Redondo Beach CA
Loveland Community Center, Chicago IL
M2 Foundation for Kids, Pepper Pike OH
Marys Little Lambs Christian Day Care, Inc., Chicago IL
Masjid Al-Hijrah, Cleveland OH
Mayan Esteem Project, Sun City West AZ
Maywood Tenants Preservation Corp., Deerfield IL
MCR Budget Counselors, Inc., Merrilville IN
Medifund, Inc., Schererville IN
Melody Ranch Motion Picture Museum, Newhall CA
Men of Vision, Inc., Toledo OH
Michael Jordan Golf Youth Program, Inc., Northbrook IL
Michael Omalley Booster Club, Oakbrook IL
Middle Passage Institute, Inc., Chicago IL
Ministers With Vision, Benton Harbor MI
Ministry Resource Network, Inc., Evansville IN
Mit Liebe German Shepherd Dog Rescue, Suamico WI
Mobile Pediatrics Fund, Oakbrook IL
Motivations, Inc., Peoria IL
Muncie Center for the Arts, Inc., Muncie IN
Naperville Foundation for the Arts, Naperville IL
National Christian Leadership Federation, Dolton IL
National Lifemap, Inc., Brooklyn NY
Native American Assured Nutrition to Live Endure & Restore, Mokena IL
Neighborhood Conservation Corps, Chicago IL
Neoped Foundation, Inc., Oak Brook IL
New Beginning Day Care Center, Inc., II, Chicago IL
New Life Crusade, Inc., Pompano Beach FL
Nonce Dance Ensemble, Eastpoint MI
North Beverly Development Coalition, Inc., Chicago IL
North Franklin Athletic Association, Columbus OH
Northcoast Bird Adoption & Rehabilitation Center, Aurora OH
Northeast Community Housing Services, Macomb MI
Nu Millennium Health & Care Services Corporation, East Saint Louis IL
Oak Lawn Service Club, Inc., Oak Lawn IL
Ohio Breeze Fastpitch Softball Association, Medina OH
On Solid Grounds, N. Charleston SC
One World Theater Co., Peoria IL
Oniac Foundation, Chicago IL
Pacific Vocational Services, Inc., Honolulu HI
Pansy Productions, Inc., Chicago IL
Parents for Cerro Gordo Baseball-Softball, Cerro Gordo IL
Park Place Charities, Inc., Chicago IL
Parkway Drive Neighborhood Association, Inc., Syracuse NY
Partners for Bass Lake Resources, Oakhurst CA
Pass the Word, Central Point OR
Paw Prints, Inc., Wabash IN
People of Two Spirits, Chicago IL
Peoples 1st Health Care, Inc., Chicago IL
Peoples Programme, Inc., Chicago IL
Perpetual Help Unlimited, Chicago IL
Perry Community Foundation, Inc., Perry GA
Phil White, Ltd., Mentorship Services, Chicago IL
Pieces, Minneapolis MN
Plant a Tree Project of Illinois, Inc., Elmwood IL
Pleasant Valley Softball Association, Bettendorf IA
Plummer Productions, Inc., Chicago IL
Power for Living Ministries, Inc., Durham NC
Powertap Theater Company, Chicago IL
P R A Y E D, Inc., Peru IN
Prayer Coalition for Reconciliation, Aurora IL
Precious Children Remembered, Collins OH
Professional Backflow Prevention Association, Inc., Huntington IN
Project Network, San Bernardino CA
Project Safe Illinois, Inc., Dekalb IL
Quranic Educational Society, Chicago IL
R & T Youth Development Center, Incorporated, Gary IN
R. Deron Black Ministries, Mount Vernon IN
R-Goal, Inc., Harrisville RI
Rachels Place Adult Day Care, Aurora IL
Reap, Incorporated, Hickory Hills IL
Recycling for Wildlife, Englewood CO
River of Light Enterprise, Inc., Fredericksburg VA
River Road Museum — Shell Norco, Norco LA
Robbins Community Help Agency, Inc., Robbins IL
Rockbridge Foundation, Inc., Worthington OH
Rockford Scottish Foundation, Rockford IL
Rogue Frontier Productions, Chicago IL
Rose Street Community Center, Inc., Baltimore MD
S & P Foundation, San Ramon CA
Samaritan Housing Services, Inc., Chicago IL
San Miguel Education Foundation, San Miguel CA
Sanders Enterprise Community Development, Brooklyn NY
Saturday Morning Sunday School Church, Ltd., Lake City SC
Sausalito REC ERS, Sausalito CA
Save Hens Alliance, Chicago IL
Second Chance Cafe, Benzonia MI
Senior Sittercise, Inc., Rockford IL
Shiloh Community Ministries of Atlanta, Inc., Atlanta GA
Shipley Village Community Development Corporation, Wilmington DE
Shooting for Success, Inc., Chicago IL
Sitte, Inc., Chicago IL
Skills Education and Training, Nashville TN
South Adams Kids for Success, Inc., Berne IN
Southern California World Wildlife Museum, Moorpark CA
Spiritual Renewal Services of Chester County, Kennet Square PA
Stay the Course, Inc., Chicago IL
Stewardship and Lifestyle Training Seminars, Inc., Columbus IN
Stewardship Institute, Hazel Crest IL
Swallow Cliff Dance Company, Palos Park IL
Temple of Spiritual and Physical Re-Birth, Inc., Brooklyn NY
Theatre Vox, Inc., Chicago IL
Thomas Lewis Gladman Foundation, Inc., Akron OH
Thompsonville Public School Foundation, Inc., Marion IL
T O P Foundation, Chicago IL
Total Life Ministries, Inc., South Bend IN
Trac Enrichment Center, Inc., Winterville NC
Triage, Inc., Indianapolis IN
Truth in Research Foundation, Foster City CA
Underpriviledged Students of Anthropological Vocations, Inc., Albuquerque NM
United African American Economic Development Organization, Detroit MI
Unity Environment Foundation, Carson CA
Universal Community Center, Los Angeles CA
Universal Health Association, Chicago IL
Unlimited Priority Services, Inc., University Park IL
Upper St. Joseph River Association, Inc., Elkhart IN
Urbansprite Productions, Chicago IL
US APB, Inc., Champaign IL
Valdosta City Schools Foundation, Valdosta GA
Venture CD, Inc., Houston TX
Vernon K. Willborg Charitable Trust, Missouri City TX
Veterans Legal Defense Fund, Springfield IL
Veterans Park Foundation, Inc., Toledo OH
Vineyard Pomegrante Locks, Incorporated, Detroit MI
Vision Care, Richmond IN
Vision of Hope for Youth, Richmond CA
Voice Education Foundation, Houston TX
W P A Section on Interdisciplinary Collaboration, Inc., Buffalo NY
Wabash County Humane Society, Mt. Carmel IL
Washtenaw Dance Association, Ann Arbor MI
Webhood, Inc., Cambridge MA
Wellness Essentials, Inc., Indianapolis IN
Wellsprings of Life International, Inc., Holly Hill FL
Westminister Jefferson Park Housing, Los Angeles CA
Westsiders, Detroit MI
Wildflower Resource Network, Inc., Indianapolis IN
Williamsburg Preservation Corp. II, Peoria IL
Winning the World Ministries, Forest Park IL
Wishing Well Foundation, Cleveland OH
Women for Achievement, Chicago IL
Women of Zion Outreach Ministry, Inc., Kalamazoo MI
Womens Connection, Rapid City SD
Works in Progress Services Work Camp, Inc., Westfield IN
Xchange Point, Cleveland OH
You Can Run But You Cannot Hide, Crystal MN
Youth in Education and Sports, Lincolnwood IL

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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