Internal Revenue Bulletin:  2005-4 

January 24, 2005 

Announcement 2005-7

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
2111 Foundation for Exploration, La Jolla CA
Access to Lifelong Fitness, Inc., Santa Barbara CA
African Heritage Association, Houston TX
African Pastors Training Institute, Inc., San Jose CA
Alexander Foundation, Houston TX
Alpha Beta Sigma Chapter Scholarship Fund, Houston TX
American Bicycle Racing, Incorporated, Tinley Park IL
American Indian Wilderness School, Nederland CO
Anderson-Terrell-Keller Community Development Corporation, New Orleans LA
Angel Academy, Inc., Houston TX
Angels Way Group Home, Los Angeles CA
Apple-Barrell Foundation, Inc., Houston TX
Arctic Cultural Institute of the United States, Greenwood Village CO
Arise Woman Arise, Dallas TX
Athena Art Project, Houston TX
Aurora Project, Aurora CO
Ayl-Rams (Aurora Youth League-Rams Football/Baseball, Aurora CO
Backcountry Horsemen Education Foundation of America, Garham WA
Big Country Boys Productions, Inc., Abilene TX
Big Island Residential, Inc., Honolulu HI
Born Again Marriages, Inc., Sonora CA
Brighter Beginning Community Development Corporation, Cedarhill TX
Broken Promises, Inc., Richardson TX
Bucket Productions, Dallas TX
California Latino Agricultural Association, Watsonville CA
California Wild Mustang & Burro Sanctuary, Sequim WA
Camp Hope America, Inc., Arroyo Grande CA
Caption Works of the Deaf, Inc., Farmington Hills MI
Castaway Ministry International, The Woodlands TX
Cedar Crest Community Development Corporation, Dallas TX
Celama Educational Charities Tr., Sugar Land TX
Center for Non-Profit Organization Development, Inc., Houston TX
Center of Hope, Inc., Long Beach CA
Central America for Christ, Sugar Land TX
Central California Down Syndrome Foundation, Sunnyvale CA
Champions for Kids, Incorporated, Raleigh NC
Chardi Kalaa Sikh Community Center, Palo Alto CA
Cheltenham York Road Nursing and Rehabilitation Center, Inc., Philadelphia PA
Childrens Art Car Project, Houston TX
Childrens Home Society Services of North Florida, Tallahassee FL
Christian Challenge of Modesto, Modesto CA
Chrysalis, Inc., Denver CO
Citizens for Childrens Rights, Cheyenne WY
Citizens for the Carpinteria Bluffs, Inc., Carpinteria CA
City County Preservation Committee, Marlowton MT
City Gates Ministries, Inc., Houston TX
City of Dreams, Golden CO
Colorado Center for Healthy Communities, Denver CO
Colorado General Aviation Council, Inc., Englewood CO
Community Hospice Memorial Foundation, Inc., Denver CO
Conadec, Kingwood TX
Concrete Classic, Inc., Coralville IA
Dalhart Hispanic Organization, Inc., Dalhart TX
Dallas First Priority, Plano TX
Dal-Tex Computer Learning Center, Dallas TX
Delano Police Activities League, Delano CA
Dr. Watsons Neglected Patients, Broomfield CO
Education & Resource Center, Inc., Greenville TX
Educational Learning Opportunities Foundation, Richmond VA
El Gran Mandamiento, Inc., Merkel TX
El Rio Community Gymnasium Commission, Oxnard CA
Elite Houston, Inc., Houston TX
Embrace the Cross Foundation, Houston TX
Ephesus Outreach Ministries, Inc., Oklahoma City OK
Family Harvest Ministry, Dayton TX
Family Tree a Supervised Visitation Program, Cupertino CA
Farmington Valley Antiques Guild, Farmington CT
FDS Ministry, Chicago IL
Fifteen Twelve Foundation, Inc., Cripple Creek CO
Fifty-Fifty Leadership, Inc., Glendale CA
Final Destiny Ministries, Inc., Missoula MT
Food Fest, Inc., Beaumont TX
Forgotten Children, Fort Worth TX
Fort Bend Youth Foundation, Sugar Land TX
Forward USA, Inc., San Jose CA
Foundation for Literacy in Science and Technology, Houston TX
Foundation Prison Ministries, Inc., Grandview TX
Freedmans Foundation, Dallas TX
Fresno H.O.P.E. Animal Foundation, Fresno CA
Friends of the Library, Preston ID
Friends of the Waller County Library - Brookshire Branch, Brookshire TX
Friends of Weiser River Trail, Inc., Eagle ID
Garland Hispanic Business Resource and Community Center, Garland TX
Gerlena Griffin Foundation, Inc., St. Mary’s GA
Gift to the World Ministries, Inc., Houston TX
Giving Stage, Inc., Boulder CO
Golden Triangle First Priority, Inc., Ogden UT
Greater Houston Sports Association, Inc., Houston TX
Greenbucks Foundation, Inc., Denver CO
Hackmaster Foundation, Clovis CA
Heal the Earth Celebration, Tucson AZ
Higher Ground Ministries, Inc., Monte Vista CO
His Mother Servants of the Holy Spirit, The Colony TX
His Way Community Development Organization, Los Angeles CA
Hispanic Education Scholarship, Inc., Fort Worth TX
Hispanic Firefighter of the Year Awards, Houston TX
Hispanic Nurses Association Houston Chapter - HNA Houston, Houston TX
Hmong Youth Foundation, Fresno CA
Holy Shroud Institute, Inc., Corvallis OR
Homeless Employment Resource Operation, Ventura CA
Hope Ward Scholarship Fund and Educational Assistance Program, Inc., Houston TX
House by the Side of the Road, Windsor CO
Houston Area Leadership Scholarship Fund, Inc., Houston TX
Houston Serving Needy Families, Houston TX
Howard County D-Fy-It, Inc., Big Spring TX
Hughson Police Department Reserve Fund, Hughson CA
Idaho Justice Center, Inc., Boise ID
Institute for Salubrious Living, Inc., Mabank TX
International Association of Geomagnetism and Aeronomy, Boulder CO
International Elephant Survival Foundation, Kountze TX
JIVA Institute for Vaisnava Studies, Inc., Visalia CA
Johnson County Emu Association, Cleburne TX
Josh the Cat Foundation, Boulder Creek CA
Journey Home, Seaside CA
Juventus F C, Inc., Spring TX
Kelly Village Resident Council, Inc., Houston TX
Khalsa Religious & Cultural Corporation, Turlock CA
Kidswish Foundation, Humble TX
Kingsburg Community Educational Foundation, Kingsburg CA
Korea Liberation Association of San Francisco, Inc., Dublin CA
KRV Friends of the Animals A Human Society, Weldon CA
Lakewood Foundation, Dallas TX
LAO Community Cultural Center of Fresno, Clovis CA
Lasu Community Development, Inc., Houston TX
Laura Lynn Graef Swimming and Diving Scholarship Foundation, Houston TX
Lee Guardianship Services, Inc., Fort Myers FL
Lewis-Toran Retirement Community, Inc., Lufkin TX
Liberty Ministries, Inc., Agoura Hills CA
Lifework, Inc., Denver CO
Light of the Word Ministries, Inc., Houston TX
Lincoln Park Resident Council, Inc., Houston TX
Lion of Judah Ministries International, Fort Worth TX
Local Organizing Committee, Fresno CA
Lone Star Search and Rescue Dog Association, Houston TX
Loving Life Cancer Recovery, Inc., Irving TX
Marantha Ministries, Hollidaysburg PA
Matland Foundation, Houston TX
Matthew J. Dovey Difference Education Foundation, Englewood CO
Mayor Lee Duggan Scholarship, Sugar Land TX
Mentor Program, Aurora CO
Metro Foundation, Inc., San Jose CA
Mikes Place, Inc., Hurst TX
Mind & Spirit Counseling Center, Milpitas CA
Mindmender, Inc., Douglasville GA
Minh Van Foundation, Houston TX
Ministerio Evangelistico Revelacion, Porterville CA
Mission for Children Foundation, Ltd., West Sacramento CA
Moomoo Productions, Inc., Theatre for a New Day, Dallas TX
Mooney Grove Amphitheater Corporation, Hanford CA
My Father’s House of Erie, Erie PA
Naomi’s House, Inc., Dallas TX
National Aids Foundation, San Diego CA
Nautic Scepter, Gibraltar MI
No Pro Housing, Jackson WY
Noetic Center, Inc., Grand Junction CO
North Texas Families for Adoption, Dallas TX
Nursenet Community Medical Services, Inc., Dallas TX
Oduduwa of Houston, Inc., Houston TX
On His Way, Inc., Otis MA
One Hope, Fort Worth TX
Operation Hes My Brother, Memphis TN
Operation Second Choice, Newport Beach CA
Oriki Theater, Mountain View CA
Our Savior’s Business, Inc., Baltimore MD
Outreached Hands, Inc., Houston TX
Palo Pinto Area Wildland Strike Team, Santo TX
Panhandle Military Veterans Awareness Association, Inc., Amarillo TX
Park Creek Housing, Inc., Wheat Ridge CO
PBL Institute for Innovative Learning, Marina CA
Pebaseman Development Agency, Lake Dallas TX
Peoples Help Institute, Melrose PA
Pet Psyc Youth Programs, Inc., Monterey CA
Plasticare of Kids, Inc., Engelwood CO
Playtime, Houston TX
Prairie House Home Agency, Plainview TX
Prairie House Retirement Living, Plainview TX
Pre-Admission Association, Honolulu HI
Pure Land Learning Center, Inc., Cupertino CA
Radian Water Polo Club, Santa Cruz CA
R A I N Team, Inc., Arlington TX
Recycled Technology for Education Foundation, Pueblo CO
Renewed Life, Irving TX
Resource Centers for the Insured, Arvada CO
Respite Services of Texas, Richmond TX
Roanoke Sports Association, Roanoke TX
Rockwall Jazz Softball Organization, Heath TX
Ruach Haaretz, Inc., Carmel CA
Safari Run, Anahuac TX
Safe View, Inc., Houston TX
Samurai Foundation, Santa Cruz CA
San Juan Performing Arts Foundation, Ridgway CO
Santa Barbara Flash Girls Basketball, Santa Barbara CA
Santa Cruz Athletic Training Support Program, Inc., Soquel CA
Santa Cruz Sailing Foundation, Santa Cruz CA
Save-Our-Sign Foundation, Bakersfield CA
Save Our Strays SOS, Galveston TX
Sereno W. & Doris L. Johnson Memorial Scholarship Foundation, Marco Island FL
Set for Life, Inc., Portland OR
Shanna Zerpoli Foundation, Clovis CA
Shepherds Hand, Bayfield CO
Silver Cross Ministries, Sunnyvale CA
Sisters of Shangrala WA, Rosser TX
Sobriety Awareness Fellowship, San Jose CA
Society of Iranian Boy Scouts, Inc., Houston TX
Soda Creek Open Space Association, Inc., Dillon CO
South Central Association for Southern Reenacting & Living History, Inc., The Colony TX
South Texas Youth Sports Association, Katy TX
Southeast Texas Canine Officers Association, Inc., Spring TX
Spirit at Work, Inc., Louisville CO
St. Thomas More Society of Santa Clara County, Santa Clara CA
Star Jasmine Foundation, Santa Barbara CA
Summer Incentive Program Foundation, Cincinnati OH
Suncreek Films, Inc., Billings MT
Susie Kay Ministries, Inc., Humble TX
Tactical Police Foundation, Inc., Dallas TX
Team Health Empowerment Endeavor, Inc., Angleton TX
Teclab, Inc., Houston TX
Teen Intervention Prevention Services, Inc., Houston TX
Tehachapi Help and Hope, Tehachapi CA
Texas Amateur Golfers Against Abuse, Colleyville TX
Texas Federation of Parents, Houston TX
Texas Humanitarian Services Group, Inc./Cultural Music Society, Houston TX
Texas Incorporated Citizens Property Rights Organization, Houston TX
Texas Steinway Society, Dallas TX
Third Coast Historic Preservations, Inc., Friendswood TX
Thomas E. Keel Ministries, Silsbee TX
Thyme Square Charities, Spring TX
Tonglen Foundation, Los Angeles CA
Touch’e Manufacturing Community Development Foundation, San Jose CA
United Black Family, Inc., Ft. Worth TX
United Faith, Houston TX
University Committee of Merced Foundation, Inc., Merced CA
Victims of Violence, Littleton CO
Villa Pines Living Center, Inc., Orlando FL
Visions of Light Ministries, Houston TX
Vocational Opportunities in Aquaculture for Persons With Disabilities, Inc., Bay City TX
Voice of an Angel Ministries, Conifer CO
Volunteer Corps Community Resource Center, Inc., Ventura CA
Waking Spirit Foundation, Louisville CO
We Can Recover, Inc., Houston TX
Welcome House, Sandpoint ID
Wellness Foundation, Hugo CO
Wellness Institute International, Phoenix AZ
West Texas Old Fighter Pilots for Highway Safety, Midland TX
Western Hills Counseling and Family Enrichment Center, Fort Worth TX
Willow Creek II Swim Team, Englewood CO
Wilmington House Apts Resident Council, Inc., Houston TX
World of Challenge All Inclusive Daycare Center, Houston TX
WS Senior Care Foundation, Bakersfield CA
Youth Education Sponsors, Ventura CA
Youthbuild Fort Worth, Fort Worth 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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