Internal Revenue Bulletin:  2004-52 

December 27, 2004 

Announcement 2004-103

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
2nd II None Achievement, Elk Grove CA
2nd Life Cord Blood Foundation, Montebello CA
Acadiana Development Foundation, Baton Rouge LA
Aids Empowerment and Treatment International, Washington DC
Alabama Agriculture and Forestry Leadership Foundation, Guntersville AL
Alagappa Foundation, Escondido CA
All My Children Preschool, Opelousas LA
Alleanza Italiana Foundation, Brooklyn NY
Alpha Gamma Educational Foundation, Baton Rouge LA
American Friends of the Kiev Jewish Community, Brooklyn NY
American Society of Cebu Institute of Medicine Alumni, Inc., Livingston NJ
Anabelle Huff Learning Center, San Jose CA
Another Chance Development Corporation, Grady AR
Apostolic Hope, Incorporated, New Orleans LA
Applicants Best Alliance, Rocklin CA
Arkansas Cattle Women's Foundation, Little Rock AR
Arkansas Medical Museum and Health Education Center, Inc., Paris AR
Arkansas School for Mathematics and Sciences Alumni Association, Hot Springs AR
Artists Against Aids, Inc., New Orleans LA
Asianwired Information Services, Inc., Rowland Heights CA
Association for the Arts and Ritual in Therapy, Arlington TX
Austin Helping Hand, Inc., Austin TX
Austin Police Department South 1st Neighborhood Center, Austin TX
Autism Support Services and Education Team, Inc., Metairie LA
Back to Life, Round Rock TX
Ballet De La Tierra, Brighton CO
Barnabas Project Society, Bixby OK
Barnard Elementary School Foundation, Inc., Tulsa OK
Benicia High School Panther Foundation Corporation, Benicia CA
Benoit Benjamin Foundation, San Antonio TX
Better Chance for Females, Inc., Lithonia GA
Biotherapeutics Publishing Company, Tulsa OK
Borderline Youth Recovery, Inc., Austin TX
Boys and Girls Club of Hillsboro Texas, Inc., Hillsboro TX
Broomfield Youth Football Association, Broomfield CO
Byways Ministries, Austin TX
California Friends of Louisiana French Music, Vacaville CA
Camelot Career College Scholarship Fund, Baton Rouge LA
Camelot North Housing Corporation, Stockton CA
Camelot South Housing Corporation, Stockton CA
Capable Business Services, Inc., Metairie LA
Carn, Inc., El Cerrito CA
Carter Centennial Celebration Committee, Inc., Carter OK
Cats Tale, Inc., Elgin TX
Cave Run Development Corporation, Owingsville KY
Cedar Hill Saints Youth Football Association, Cedar Hill TX
Center for Family Enrichment, Inc., Tampa FL
Center for Special Community Services, Inc., Brooklyn NY
Central Youth Baseball Association, Inc., Pollok TX
Chapel Care Learning Center, Mayflower AR
Charles County Museum Consortitum, LaPlata MD
Charleston Volunteer Fire Fighters Association, Coos Bay OR
Children United, Inc., Dallas TX
Childrens Health Foundation of Colorado, Englewood CO
Choices International, Inc., Toccoa Falls GA
Christian Perspectives, Washington DC
Christian Reform Alliance for Todays Youth, Inc., CRAFTY, Dallas TX
Chrysalis Foundation, Victoria TX
Cisco Senior Citizens, Cisco TX
Citizens Police Academy Alumni of North Texas, Benbrook TX
Clowns 2 U, Inc., Texarkana AR
Clowns for Christ, Sulphur OK
CM International Relief Foundation, Inc., Diamond Bar CA
Comite Angelino San Juan Nonualco, Hollywood CA
Committee for Just Cause of Free Vietnam, Garden Grove CA
Community Advocates for Quality Recreation & Education, Inc., Taft OK
Community Builders Corporation, Santa Rosa CA
Community Development of Illinois, Bloomington IL
Community Foundation of Parker County, Weatherford TX
Computer Recycling for Education and Community Enhancing Resources, San Antonio TX
Concrete Classic, Inc., Coralville IA
Corpus Christi Citizens Police Academy Alumni, Inc., Corpus Christi TX
Correio, Inc., Austin TX
Cotee, Inc., Sparks OK
Covenant Daycare, Inc., Troy MI
Creatures Great and Small, Inc., Yukon OK
Creole Cottage Coalition, Inc., New Orleans LA
Crescent Wrench Book & Info Shop, New Orleans LA
Cub Scout Pack 52 Endowment Fund, Inc., Morgantown WV
Cultural Renewal Corporation, Branchport NY
D & J Smith, Inc., Violet LA
Darlene Taber Ministries, Inc., San Antonio TX
Darryle S. Brister Ministries, Harvey LA
Dayspring Community Church, Inc., Tulsa OK
Daystar Global, Inc., Louisville KY
Deliverance, Inc., Shreveport LA
Devine Jones Lukemia Benefit Association, Inc., Desoto TX
Disabilities-Louisiana Independence for Everyone, Lake Charles LA
Disability Support Team, Meridian MS
Disabled Services of Rosamond Organization, Rosamond CA
Discovery Riders, Inc., Bellafontaine OH
District Productions, Inc., New Orleans LA
Dith Pran Holocaust Awareness Project, Inc., Woodbridge NJ
Dorough Lupus Foundation, Inc., Palm Bay FL
Dunjee All-School Association, Incorporated, Oklahoma City OK
E C Reems Womens International Ministries Dallas Chapter, Carrollton TX
Eastwood Rotary Club of Birmingham Foundation, Birmingham AL
Educare Training Group, Seguin TX
Educounsel, Inc., Snellville GA
Egbe Omo Yoruba New York Chapter, Inc., Staten Island NY
E L A N Educational Center, Inc., Chicago IL
El Paso County Community College Crime Stoppers, Inc., El Paso TX
El Pueblo Resident Management Corporation, Pittsburg CA
El Shaddai Radio Ministries, Inc., Davenport FL
Elsworth and Associates, Inc., Harvey LA
Emerald Chariot Foundation, Marina Del Rey CA
Empower North Shore Oahu, Haleiwa HI
Enhanced Learning Concepts, Inc., Orange TX
Equip International, Gunnison CO
Everybody Wins in Acadiana, Inc., Lafayette LA
Ex-Po Community Outreach Program, Dallas TX
Feed My Sheep, Inc., Pittsburgh PA
Feliciana Vision, Inc., St. Francisville LA
Field of Dreams Family Life and Enhancement Services, Inc., Deerfield Beach FL
Fiesta Hispana, Inc., Nixon TX
First Phase Foundation, Ingleside TX
First Phoenix Foundation, New Braunfels TX
First Works, W. Sacramento CA
Flo Hooser Scholarship Fund, McAlester OK
Fort Smith Childrens Museum of Fort Smith Arkansas, Ft. Smith AR
Fort Worth Wizards, Burleson TX
Forum on Privacy Security in Healthcare, Inc., Columbia MD
Fostering Brighter Horizons, Bismarck ND
Foundation for Consumers Construction Assistance, Inc., Oklahoma City OK
Foundation for the Recovery of Kidnapped and Missing Children, Tomball TX
Fountain of Life Outreach, Inc., North Haven CT
Friendly Outreach Ministries, Inc., Augusta GA
Friends Foundation, Inc., New Orleans LA
Friends of Canton, Inc., Canton KS
Friends of Coles Elementary School Association, Corpus Christi TX
Friends of Erevna International Peace Center, Bethesda MD
Friends of Johnson Creek, Inc., Arlington TX
Friends of Musee Boribana, Los Angeles CA
Friends of the Library of Pompano Beach, Pompano Beach FL
Futures Institute for Sustainable Development, Inc., Glastonbury CT
G A M A Community Development Corporation, Houston TX
Gay and Lesbian Journey, Inc., Sacramento CA
Gethsemane Economic & Educational Ministry, Inc., Eustis FL
Global Gospel Mission, Inc., Mesquite TX
Global Synergy Network, Santa Rosa CA
GOAL, Inc., Greensboro NC
God's SWAT Team, Tucson AZ
Golden Deeds, Inc., Baton Rouge LA
Golden Eagle 50 Yardline Club, El Paso TX
Good Deeds, Inc., Denton TX
Good Heart Foundation, Los Angeles CA
Green Impact, Spicewood TX
Groom Ed, New Roads LA
Goosport Nursery Espree, Lake Charles LA
Grand Village of the Kickapoo Park Foundation, Leroy IL
Great Beginnings Foundation for Tennessee, Nashville TN
Greater Life Community Development Corporation, Detroit MI
Greater Mt. Carmel Ministry for Economic Development, Little Rock AR
H. C. Nesbitt Education Center, Inc., Nashville TN
Hamilton County Special Needs Cook Off, Inc., Hamilton TX
Hampton Roads Child Care, Inc., Chesapeake VA
Harlingen Junior Hockey Association, Inc., Harlingen TX
Healing Our Future, Sausalito. CA
Healing the Hurts Home for Abused, Inc., Sachse TX
Healthcare for Rural Infants, Children, Adolescents and Young Adults, Hinesville GA
Heart of Texas Head Injury Association, Incorporated, Clifton TX
Hearts to Feel, Hands to Serve, Inc., New York NY
Heroes of the Heart, Inc., Oklahoma City OK
Holman Community Development Corporation, Stuttgart AR
Hopes and Dreams Foundation of Oklahoma, Blanchard OK
Housing Partners of Miami Corp., Miami FL
Hubbart Youth Bowling Program, Dorchester MA
Hughes Community Development Corp., Hughes AR
Hui Kauhale, Inc., San Rafael CA
Iglesia Amor Y Fe Jesus Cristo Nuestro Rey, Inc., West Palm Beach FL
Institute for Virtual Learning, Inc., Round Rock TX
International Drafting & Design Society, Tulsa OK
International Sailing Hall of Fame, Jensen Beach FL
International TCM Center, Pittsburgh PA
Internship 2000, Austin TX
Iris Village Heritage Foundation, Colleyville TX
Iron Two Iron Ministries, Inc., Atlanta GA
Irving Police Foundation, Inc., Irving TX
Isralight South Florida, Inc., Boca Raton FL
Jean McCann Whitesell Memorial Trust, Montgomery AL
Jeremiah Ministries, Inc., Laredo TX
Jesus is Lord Evangelistic Ministries, Inc., Oklahoma City OK
Join Our Youth, Ganado TX
Jordan and Jordan Enterprises, Inc., Broken Arrow OK
Journey Hospice, Inc., Tulsa OK
Just Peace, Inc., Granger IN
Kansas African American Legislative Caucus Foundation, Topeka KS
Kansas Child Advocacy Institute, Inc., Lenexa KS
Kansas Child Advocacy Institute, Inc., A Lighthouse for Children, Lenexa KS
Kansas City Womens Rugby Football Club, Kansas City MO
Kansas Dietic Association Foundation, Manhattan KS
Karbala Social Services, Inc., Farmington Hill MI
Kasap Foundation, Alexandria VA
Katherine Lock Foundation, Inc., Noble OK
Kenner Youth Foundation, Inc., New Orleans LA
Kerugma Ministries, Laredo TX
Kiddie Academy Corporation, New Orleans LA
Knox West High Athletics, Inc., Knoxville TN
Korean Disability Association of Southern California, Los Angeles CA
Kozzy Kollege Pre-School, Inc., Oak Grove LA
Lafayette Lifeplans of Hiawatha, Inc., Augusta GA
Lagala, Inc., New Orleans LA
Latinos Unidos, Inc., Los Angeles CA
Laura Center for Creole Heritage, Vacherie LA
Life In Us Ministries Community Services, Chicago IL
Life of Victory International, Inc., Tulsa OK
Life Skills, Inc., Garland TX
Lighthouse World Ministries, Morristown TN
Longview Parks & Leisure Services Foundation, Longview TX
Los Hermanos Housing, Inc., San Antonio TX
Louisiana Governors Mansion Foundation, Inc., Franklin LA
Louisiana Olympic Wrestling Club, Inc., Metairie LA
Mariah Foundation, Oklahoma City OK
Mark L. Odom Ministries, Inc., Broken Arrow OK
Marlow Reserve Police Department, Marlow OK
Math First, Redding CA
Melioration Foundation NFP, Dolton IL
Mentoring Career Advancement, Inc., Duncanville TX
Mercy Home Healthcare, Memphis TN
Mid-America Airborne Museum, Inc., Tulsa OK
Military Housing, Inc., Colorado Springs CO
MIR, Chattanooga TN
Mississippi Hunger Task Force, Jackson MS
Monomotapa Chapter of the National Conference of Black Lawyers, Dallas TX
Morgan Area Community Association, Morgan TX
Morning Light Foundation, Orofino ID
Morningside Ministries, Inc., Pflugerville TX
Mrs. Sudds Teach and Keep Daycare, Lufkin TX
M-Tap, N. Cambria PA
Mulhall-Orlando Public School Foundation, Orlando OK
Museum of Historic Natchitoches, Inc., Natchitoches LA
Nancy Riley Johnson Educational & Development Foundation, Inc., New Orleans LA
National Association for Abused & Missing Children, New Orleans LA
National Cutting Horse Heritage Museum, Fort Worth TX
National Hispanic American Educational Fund Foundation, Los Angeles CA
National Housing Foundation, Garden Grove CA
New Arts Cultural Society, Shreveport LA
New Beginnings Rehabilitation Centers, Inc., Waco TX
New Directions Learning Center, Alexandria LA
New Mexico Citizens Forum, Inc., Albuquerque NM
New Orleans Rehabilitation Educational & Civic Committee, Inc., New Orleans LA
Nicaraguan Association of Palm Beach County, Inc., West Palm Beach FL
North Shore Childrens Resource Program, Slidell LA
North Star Productions, Inc., Cincinnati OH
North Texas Search & Rescue, Inc., Arlington TX
Oasis Special Ministries, Incorporated, McAllen TX
Ogletree Gap Foundation Corporation, Copperas Cove TX
Oklahoma Air Sooners 83, Inc., Oklahoma City OK
Oklahoma Amateur Hockey Association, Tulsa OK
Oklahoma Northeast Trauma Regional Advisory Council Foundation, Tulsa OK
Oklahoma Pain Initiative, Inc., Oklahoma City OK
Oklahoma Project for Animal Compassion, Inc., Oklahoma City OK
OPHS Hoops Club Limited, Monroe LA
Ouachita Childcare Center, Inc., Monroe LA
Ouachita Empowerment & Enterprise Community Development Corporation, Monroe LA
Our Fathers Children Day Care Center, Little Rock AR
Pamoja Art Society, Shreveport LA
Paradigm Foundation, Fort Smith AR
Parkin Community Association, Parkin AR
Parkway Drive Neighborhood Assoc., Inc., Syracuse NY
PDD Childrens Foundation, Danville CA
Peace of the Past Foundation, Inc., Marrero LA
Pearl Maker Ministry, Incorporated, Brenham TX
People for Animal Welfare, Philadelphia MS
Pep Talk, Inc., Vallego CA
Permian Basin Group of the National Native American, Odessa TX
Phoenix Alliance, Inc., Baton Rouge LA
Plainview-Hale County Youth Center, Inc., Plainview TX
Plaisance Day Care Center, Inc., New Orleans LA
Pleasant View Housing Corporation, Stockton CA
PMC First Search Foundation, Dublin OH
Powell Music Boosters, Powell WY
Premier Economic Development Corporation, Shreveport LA
Prestige Senior Country-Style Living, Inc., Little Rock AR
Prevailing Winds, Bossier City LA
Prodim, Inc., Fort Worth TX
Project K A P P, Manteca CA
Project SOS, Shreveport LA
Pro-Kidney Foundation, Inc., Miami Beach FL
Prophetic Age Ministries, Inc., Tulsa OK
Proud Citizens of Big Spring, Incorporated, Big Spring TX
Public Lands Equal Access Alliance, Springsville UT
Quality of Life Support Programs of New York City, Inc., Richmond NY
Ray Nelson Ministries, Inc., Birmingham AL
Read America Foundation, Tulsa OK
Refugios Festival of the Flags, Inc., Refugio TX
Restoration Ministries, Inc., Austin TX
Restoration of Old City Hall, Inc., Plaquemine LA
Resurrection Substance Abuse Prevention Intervention Support Group, Fort Worth TX
Rich in Christ Ministries, San Antonio TX
Ridge Historical Society, Hartsdale NY
Rio Grande Valley De Colores, Harlingen TX
Robert Bates Fullwood Memorial Scholarship Trust, Emeryville CA
Rock A Bye Pre-School, New Orleans LA
Sacramento Affordable Housing, Sacramento CA
Sacramento Magic, Sacramento CA
Saessak Preschool, Los Angeles CA
Safe Haven Development Outreach, Inc., Mobile AL
San Antonio Rocks, Incorporated, San Antonio TX
San Francisco Operation Missouri, Mill Valley CA
Sausalito Jazz and American Music Foundation, Sausalito CA
Seasons of Harvest Ministries, Austin TX
Send Home a Reading Experience, Inc., Windsor VT
Sharon G. Scott Ministries, Inc., Ft. Lauderdale FL
Sierra Kids, Downieville CA
Signs and Wonders International, Inc., Ft. Worth TX
Silentia Center for Spiritual Formation, Jackson MS
Sims Outreach Center, Canton MS
Sisters United Organization, Sterling Heights MI
Smart Start Daycare Center, Inc., Cankton LA
Society for Urinary Continence Centers of America, Inc., South Miami FL
Sonoma Law Center, Sonoma CA
South Dallas Rescue Center, Inc., Dallas TX
Southern Animal Foundation, New Orleans LA
Southern Institute for Women and Policy, Covington GA
Southern Oregon Hockey Association, Inc., Medford OR
Southside Youth Sports Complex, Corpus Christi TX
Specialty Care Elder Care Services, Inc., Arlington TX
Spiritual Onion Foundation, Austin TX
Spokane Chapter 143 NAWIC Scholarship Foundation, Spokane WA
St. Helena Community Development Corp., Greensburg LA
Stephen Christopher Foundation, Inc., Scottsdale AZ
Stillwater Community Health Center, Inc., Stillwater OK
Stingrays Swim Club, Clint TX
Student Art for Education, Inc., Pleasanton CA
Student Government Association of the New Orleans Job Corps Center, New Orleans LA
Styles to Go Mobile Services for People With Disabilities, New Orleans LA
Texas Associated Press Broadcasters Foundation, Dallas TX
Texas Block Party, Round Rock TX
Texas Public Forum for End-of-Life Issues, Austin TX
There is Hope Community Development Center, Inc., Stuttgart AR
Three Pines Volunteer Firemans Company, Deridder LA
Tomboys Softball Club, Mansfield TX
Touch of Love Foundation, Yukon OK
Trash Free Rappahannock, Inc., Sperryville VA
Treasures in Heaven Feeding Ministry, Dallas TX
Tree of Life Health Development, Inc., Tulsa OK
Trilogy Ark Foundation, Encino CA
Tulsa Community Outreach-A-Vision, Tulsa OK
Under the Rainbow Nursery, Inc., Metairie LA
United White College Foundation, Inc., Spokane WA
Up With Trees Okmulgee, Inc., Okmulgee OK
V Street Housing Corporation, Stockton CA
Velija Foundation, Long Beach CA
Veterans Educational Trust, Inc., Southaven MS
Victoria County D A R E, Victoria TX
Vision Academic Foundation, Tulsa OK
Vision Community Development Corporation, El Paso TX
Visions Through Christ Biblical Corporation, Austin TX
Vogel Tenants Association, Inc., Abilene TX
Voices for Children, New Orleans LA
Voirin Foundation, San Antonio TX
Wards Childrens Home, Inc., George W TX
Way Back, Yreka CA
We Media Foundation, New York NY
Western Plains Firefighters Association, Clinton OK
Westside Business Association, Corpus Christi TX
Whispering Pines Housing Corp., Stockton CA
White Dove Ministries, Baton Rouge LA
Whiteman Heritage Foundation, Higginsville MO
Why Not Alano, Heavener OK
Wild Rose Youth Ranch, Inc., Sanderson TX
William J. Kennedy Scholarship Fund, New York NY
Wishing on the Lone Star, Inc., Balch Springs TX
Women in Health Serving Others, Inc., Rio Linda CA
Womens Historical Society, Ogden UT
Word of God Fellowship Ministries, Inc., Baltimore MD
Work Force Investment Board of Rockland County, Spring Valley NY
World English Language Foundation, Orem UT
World Environmental Society, Salt Lake City UT
Yea or Nay, Inc., Gilbert AZ
Youth and Elderly Services Foundation of Hawaii, Honolulu HI
Youth International Ministries, Inc., Scottsdale AZ
Youth Opportunity Alliance, Paonia CO
Youth Sports Network of the Coastal Bend, Inc., Corpus Christi TX
Yuba Sutter Land Trust, Marysville CA
Yuma Community Youth Association, Yuma AZ
Zapata Triad, Inc., Zapata TX

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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