Internal Revenue Bulletin:  2005-10 

March 7, 2005 

Announcement 2005-16

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
Abounding Love Christian Ministries, Inc., Brown Deer WI
Abundant Life International, Seatac WA
Academic Achievement Academy, Compton CA
Academic Affairs, Inc., White Plains NY
Academy of Arts and Science Education, Hobart IN
Action Counseling Services, Inc., Denver CO
Action Evaluation Research Institute, Yellow Spring OH
Adobe Southwest Community Land Trust, Silver City NM
Advocates for the Integration of Recovery and Methadone, Inc., Long Beach CA
Aetep International Education Foundation, Framingham MA
Agricultural Education Foundation, Inc., Springfield IL
Aids Ministry Ecumenical Network, Seattle WA
Alamogordo-Otero County Centennial Celebration, Inc., Alamogordo NM
Alaska Cold Water Divers, Inc., Anchorage AK
Alaska Inventor's Alliance, Inc., Anchorage AK
Alliance to Rebuild LA, Santa Monica CA
Alternative Sentencing Program, Inc., Los Angeles CA
Alviso/San Jose Foundation, Foster City CA
Amanecer, Tucson AZ
American Center for Law and Justice of Texas, Inc., Irving TX
American Friends of Israelis for Constitutional Democracy, Livingston NJ
American Head Trauma Foundation of Arizona, Tempe AZ
American Institute for Regeneration, Simi Valley CA
American Library for Photographic History of Aviation, Catskill NY
American Mission, Fife WA
Angel Ministries, Monroe LA
Angels for the Children Foundation, Salt Lake City UT
Animal Safety Center, Inc., Meeker OK
Anna R. King Community Development, Inc., Aventura FL
Apartments of Casa Mesa Corporation, Phoenix AZ
Arc of Cibola County, Grants NM
Arizona Harlem, Phoenix AZ
Ascent Foundation, Seattle WA
Asian American Womens Alliance, San Francisco CA
Atchison County Industrial Development Authority, Rock Port MO
Atfalati Recreational District, Tualatin OR
Atletas De Cristo-International, Portland OR
Auburn Noon Lions Building Fund, Inc., Auburn WA
Audubon Housing Development Fund Corporation, New York NY
B S R Memorial Trust, Brooklyn NY
Backcountry Horsemen Education Foundation of America, Redding CA
Backcountry Horsemen Education Foundation of Washington, Redmond WA
Bainbridge Boys & Girls Club, Bainbridge Island WA
Bainbridge Pee Wee Association, Bainbridge Island WA
Barry's Boxing, Las Vegas NV
Bascom Volunteer Fire Department, Bascom FL
Bay Area Chinese Opera Center, San Francisco CA
Beacon Club, Inc., Denver CO
Believers Life of Faith Ministries, Hempstead NY
Berryville Charity Horse Show, Inc., Berryville VA
Biochemical Research Foundation, Inc., Aspen CO
Birthday Fairy, Tigard OR
Blue Ribbon Pin Program of Mohave County, Bullhead City AZ
Body of Christ, Florence OR
Bonny Lake Youth Center Association, Bonny Lake WA
BOOC, South Holland IL
Bosnian Refugee Education Center, San Francisco CA
Botanic Society of Vancouver, WA, Vancouver WA
Boulder Community Foundation, Inc., Boulder UT
Boys & Girls Clubs of the Blackfeet Nation, Browning MT
Bridge City Productions, Portland OR
Bridget Evans Foundation, Inc., Creek IL
Bringing Resources and Action into Nature Brain Foundation, Inc., Sandia Park NM
Broadway Meadows, Mukilteo WA
Broward County Archaeological Society, Inc., Dania Beach FL
Broward Trust for Historic Preservation, Inc., Fort Lauderdale FL
Burlington Downtown Revitalization Coalition, Burlington WA
California Community Health Advocates, Rocklin CA
Cambridge MHA Education & Charitable Corporation, Cambridge OH
Camelback Business & Professional Association Scholarship Fund, Phoenix AZ
Capital Area Convention, Trenton NJ
Carbondale Public Education Foundation, Glenwood Springs CO
Care Foundation, Chadds Ford PA
Casa Feliz Corporation, Phoenix AZ
Center for Political Reform, Seattle WA
Center, Inc., Portland OR
CenterPoint Foundation, Inc., North Quincy MA
Central City Development Committee, Inc., Las Vegas NV
Central Washington Disabled Sports, Yakima WA
Chaffee County Citizens Forum, Salida CO
Charity Golf Classic, Inc., Kenai AK
Charles & Kay Hanson Junior Golf Foundation, Kansas City MO
Chemical Injury Council, Bellevue WA
Children Are Hope, Inc., Portsmouth VA
Childrens Home Society Services of Miami Dade Florida, Inc., Miami FL
Children's Safety Campaign, Stateline NV
China Nature Protection, Inc., Rego Park NY
Christian Choral Arts Ensemble, Inc., Lakeland FL
Christian School Resource Net, Vancouver WA
Christian Voters Connection, Inc., Boulder CO
Church of God Community Development Corporation, Nashville TN
Citizens for Responsive Research, Littleton CO
City Watch, Inc., Albuquerque NM
Clear Creek County Educational Foundation, Inc., Idaho Springs CO
Club Twenty-Four-Seven, Palm Springs CA
Coalition Against Domestic Abuse, Inc., Lakewood CO
Coalition for Senior Progress, Inc., Albuquerque NM
Cole Spur Community Center, Tuskahoma OK
College Station Business Development Corp., Inc., College Station TX
Colorado Fraternal Order of Police Safety Awareness Foundation, Westminster CO
Community Development Health Management Corporation, Ellenwood GA
Community Enrichment Association, Powell Music Boosters WY
Community Humanitarian Association, Inc., Monsey NY
Community Intervention and Assistance Foundation, Clovis CA
Community Partners Corporation, Las Vegas NV
Community Related Opportunity System for Seniors, Inc., Reno NV
Confederated Chetco Tribe of Southern Oregon, Agness OR
Consumer Credit Counseling Service of Southern Oregon, Inc., Medford OR
Coon Rapids High School Foundation, Inc., Coon Rapids MN
Cooperative Family Assistance Fund, Federal Way WA
Cope International-USA, Alexandria VA
Creeks Advantages Boosters Club, Englewood CO
Crogans Foundation, Pleasant Hill CA
Cross Works Ministries, Kalispell MT
Cultural Diversity, Rockport WA
Cure, Inc., Miami FL
Dawn Communications & Education Project, Campbell CA
Day Star International Schools, Tucson AZ
Deer Valley Pride Foundation, Inc., Phoenix AZ
Desert Winds Center for the Study of Gender and Sexuality, Las Vegas NV
Devotion Time Ministry, Cincinnati OH
Doin the Stuff, Anaheim CA
Dooly County Unified Transportation Corporation, Vienna GA
Douglas Center for the Performing Arts, Douglas AZ
Dr. Leslie Squires Foundation, Philadelphia PA
Dunnellon Organization for Recreation & Prevention, Ocala FL
Education and Training Foundation, Inc., Salem OR
Eduserc, Laurel MD
Empire of Lemans, Vista CA
Englewood Neighborhood Association, San Antonio TX
ERHKY Foundation, Fort Washington MD
Ethnic Social Services Referral, Inc., Vienna VA
Ethnics United, Columbia SC
Eugene Projects, Inc., Spokane WA
Evolvere Trangender Foundation, Tucson AZ
Expedition Research, Woodinville WA
Exposition Park West Asset Leasing Corporation, Inglewood CA
Faces of the Pacific, Salt Lake City UT
Families of Enchantment, Inc., Albuquerque NM
Family Life Ministries, West Linn OR
Family Relations Success Council, Springhouse PA
Farmington Downtown Association, Farmington NM
Farmland Reserve, Chapel Hill NC
FD Resources, Inc., Tucson AZ
Feat of Northern Nevada, Reno NV
Feather River Fine Arts Association, Inc., Lake Almanor CA
First City Council on Cancer, Ketchikan AK
First Stage, Inc., Prineville OR
Flying Turtle Foundation, Inc., Hollywood CA
For Special People, Inc., Las Vegas NV
Force for Child Protection, Inc., Tucson AZ
Foundation for Advanced Transfusion Practices, Inc., New York NY
Foundation for Research Into Ebony Economics, Inc., Huntsville AL
Foundation for Surgical Technology, Englewood CO
Franmar Manor Corporation, Phoenix AZ
Friendly Winds Community Fellowship, Portland OR
Friends for Life of Southeastern Arizona, Inc., Sierra Vista AZ
Friends International Youth Ministry, Santa Maria CA
Friends of Columbia County Fair, St. Helens OR
Friends of Kings Hill, Wallkill NY
Friends of Nicaragua, Lodi NJ
Friends of the Nature Restoration Foundation, Miami FL
Friends of the Royal College of Art, Chicago IL
Friends of Young Public Library, Young AZ
FSR New Mexico Affordable Housing Foundation, Santa Fe NM
Galaxy Gallery, Spokane WA
Garden Spot, Inc., Las Vegas NV
Genesis Organization, Youngstown OH
Global Medilink Technology, Inc., Honolulu HI
Global Unity in Dignity & Education Foundation, Inc., Chandler AZ
Gold Rush Education Foundation, Inc., Sonora CA
Gold Trail Sports Educational and Research Foundation, Pollock Pines CA
Golden Opportunities Training Corp., Savannah GA
Grace Project, Alameda CA
Greater Basin Rural Community Development Corporation, Klamath Falls OR
Grey Fox Foundation, Inc., Greenwich CT
Guardia-Vedanta Heritage Foundation, Inc., Eugene OR
Healing Arts, Crystal Bay NV
Healing Center, Boise ID
Hearing Health International Institute, Camas WA
Heart & Soul, Longmont CO
Heart to Heart Ministries, Inc., Lakeside AZ
Her-Em-Ahket Boys Academy, Inc., Toledo OH
Herencia De Nortenos Unidos, Espanola NM
Heritage Fountain 2000, Inc., Tallahassee FL
Hindu Society of New Mexico HSNM, Albuquerque NM
Hohokam Village Worship Center, Mesa AZ
Home Management Beautification Community Services, Chicago IL
Homeless Issues Partnership, Corpus Christi TX
Homeward Foundation, Clearwater FL
Hope for the Hurting Ministry, Inc., Mesa AZ
Hospice Memorial Foundation, Inc., Albuquerque NM
Housing Alternatives for New Mexico, Inc., Albuquerque NM
Housing Ourselves Made Easy, Aurora CO
How to Spiritually Heal, Inc., Harwichport MA
Howard-HOPE Foundation, West Monroe LA
Iglesia Cristiana Espiritu Y Verdad, Anchorage AK
Inner Vision Institute, Rohnert Park CA
Innermission, Inc., Peoria AZ
Institute for Environmental Solutions, Denver CO
Institute for Media Literacy, Houston TX
Institute for PEER Development, Inc., Stockbridge GA
Insurance Information Service of Oregon & Idaho, Portland OR
International Morning Star Ministries, Los Angeles CA
International Muslims Organization, Inc., Albany NY
International Youth Development Foundation, Inc., Miami Beach FL
Iosepa Historical Association, Holladay UT
J C Squared, Inc., Myrtle Creek OR
Jasper County Historical Society, Bay Springs MS
Jet Aviation Historical Society, Inc., Phoenix AZ
Jogging For Jesus, Inc., Desoto TX
John H. Gatlin Memorial Scholarship Foundation, Detroit MI
Justin Fox Ministries, Costa Mesa CA
Katylyn Feline Foundation, Lake Oswego OR
Kids Eat Here, Tucson AZ
Kids First, Denver CO
Kids on Stage Foundation of Maury County Tennessee, Inc., Mt. Pleasant TN
Kingdome Childrens Foundation, Seattle WA
Kisn Cares for Kids, Salt Lake City UT
Klimionok Ministries, Inc., Corpus Christie TX
Komputer Enthusiasts of Greater Seattle, Woodinville WA
Korean War Memorial of WNY, Buffalo NY
La Vieja Institute for Healers, Los Angeles CA
Land-Water Steward Association, Seattle WA
Lao Senior Association Incorporation, Richmond CA
Larry Williams Ministries, Dacula GA
Last Patrol, Inc., Los Angeles CA
Latino Chamber Development Corporation, Inc., Pueblo CO
Laughing Crow Productions, Olympia WA
Lawyers for Getting Offenders Off Drugs Good, Inc., Alexandria VA
Learning Network Foundation, Washington DC
Legacy Project, Inc., New York NY
Legends West Foundation, Lynnwood WA
Leonard J. Arrington Lecture & Archives Foundation, Salt Lake City UT
Leroy Butler Foundation, Inc., Jacksonville FL
Lew Wasserman Scholarship Foundation, Los Angeles CA
Liberty Americas Foundation, Inc., Tucson AZ
Light House Foundation, Lehi UT
Living With Lupus Foundation, Inc., Jacksonville AR
Lord's Street Ministry, Seattle WA
Loretta Theatre, Calabasas CA
Love and Forgiveness Institute, Orem UT
Love Begins at Home, Fontana CA
Love Charity, Seattle WA
Love, Inc., of Albuquerque, Albuquerque NM
Love Power, Inc., Phoenix AZ
Lutheran Knolls South, Inc., Boothwyn PA
M V Iris Association, Olympia WA
Machines of Mercy, Longview WA
Main Street Boxing Gym, Inc., Scottsdale AZ
Males Advocating Change for Youth, Inc., Savannah GA
Manchester Economic and Community Development Corporation, Duncanville TX
Marian Rosenthal Foundation, Inc., Trumball CT
Maryvale Stone Soup Project, Phoenix AZ
Mason-Corozal Sister County Association, Shelton WA
Masterworks of Minneapolis, Inc., Minneapolis MN
Matys Bros. Music Award Foundation, Elko NV
Meadow Mountain Foundation, Vail CO
Medical Facilities Foundation, Inc., Canton GA
Metro Friendship League, Colorado Springs CO
Metropolitan Performing Arts Council, Inc., Centennial CO
Mex-Ed: Mexican Educational Foundation of New York, Inc., Pittsburgh PA
Miami Carnival, Inc., Miami FL
Mid-Columbia Ministries, Inc., Whit Salmon WA
Mid Valley Performing Arts, Toppenish WA
Middle East Desaland Research Center Foundation, Los Angeles CA
Mildred Barnard McRae Foundation, Wilmington DE
Mindpower, Incorporated, Owings Mills MD
Ministerio Jireh, Inc., Orlando FL
Miramonte Visual and Performing Arts Club, Orinda CA
Monsignor James A. Suddes Education Tr Fund 122898, Godfrey IL
Montecristi Foundation, Inc., Honolulu HI
Morning Star House, Inc., Albuquerque NM
Mothers Against Gangs-MAG, Flagstaff AZ
Mount Olivet Housing and Community Development Corporation, Richmond VA
Mountain of Roses, Incorporated, Roseburg OR
Mummers Theatre-Eastside, Kirkland WA
Murray Arts Council, Sandy UT
Naomi & Ruth Care Facility, Inc., Nashville TN
National Academy of Dance, Los Angeles CA
National Association of Single Parents & Blended Families, Memphis TN
National Paleolithic Society, Houston TX
Naval Sea Cadet Corps — Mayport Battalion, Jacksonville FL
Navarro Career Consulting, Citrus Heights CA
Neace Lukens Charitable Foundation, Cincinnati OH
Neighborhood Improvement and Community Education, Aliso Viejo CA
Network of Hope, Parker CO
Nevada Young Riders, Las Vegas NV
Nevada Youth Development Program, Inc., Carson City NV
New Agreement Community Development Corporation, Houston TX
New Beginnings and Enhancement Agency, Inc., Harrison GA
New England Wildlife Trust, Georgetown ME
New Mexico Affordable Housing, Inc., Albuquerque NM
New Orleans Community Enhancement, Inc., New Orleans LA
Nitro Fastpitch Club, Olympia WA
North American Kings Kids Resource Center, Everett WA
North Pacific Volcano Learning Center, Inc., Kenai AK
North Star Council for Alcohol and Drug Education, Mercer Island WA
North Valley Love, Inc., Paonia CO
Northeastern Illinois Jr., Golf Alliance, Inc., Waukegan IL
Northern California Center for African American Arts, San Francisco CA
Northern Utah Animal Rehabilitation, Ogden UT
Northwest Divorce Transition Center, Kennewick WA
Northwest Elk and Deer Feed Foundation, Longview WA
Northwest MN Dac Cooperative, Inc., Mahnomen MN
NSDG, Inc., Tucson AZ
Oberlangen Project, Provo UT
Oikonomia, Inc., Mackay ID
On a Positive Tip Productions, Inc., Union City CA
One Degree, Inc., Cedar Hill TX
Open Arms Residential Care Facility, Pasadena CA
Open House Gallery, Tucson AZ
Organization of Cultural Renaissance, San Pablo CA
Oregon Building Congress Educational Foundation, Wilsonville OR
Otero County Domvio, Inc., Alamogordo NM
Ozark Mountain Summit Foundation, Incorporated, Branson MO
Ozark Sermon Psalms, Perryville MO
P A R C – V R A M C, Hixson TX
Parent Involved With Children Association, Seattle WA
Park City Cycling Club, Park City UT
Pawleys Island Rotary Foundation, Pawleys Island SC
Peak Christian Adventures, Jackson WY
Pelican Foundation for the Arts and Neurosciences, Inc., Oklahoma City OK
Penultimate Group, Yeadon PA
People United Renewing Peoples Opportunities & Social Enrichment, Zwolle LA
Peters Road, Salem OR
Pilgrim Refuge, Mineola TX
Pinnacle Foundation, Inc., Phoenix AZ
Polaris Chapter of Texas Mental Health Consumers, Inc., El Paso TX
Potomac Athletic Foundation, Inc., Washington DC
Potter's House in Victory, San Francisco CA
Power-Line Human Services, Inc., Hollywood FL
Pray Here Ministries, Inc., Gresham OR
Prescott College Alumni Association, Prescott AZ
Project Prevention & Intervention, St. Louis MO
Public Partnership Against Crime, Salt Lake City UT
Queen Anne Arts Academy, Seattle WA
Quilcene Fair & Parade Association, Quilcene WA
RA Foundation, Carbondale IL
Racing for Childrens Asthma, Inc., Bronx NY
R A F T a Sportz Foundation, Concord CA
Rainbow Bridge Communities, Michigan City IN
Rainbow Refuge, Inc., St. Louis MO
Rajan Pillai, Inc., Albuquerque NM
Ray Taylor Ministries, Inc., Denver CO
Reachback Project, Cleveland OH
Repairer of the Breach Ministries, Incorporated, Griffith IN
Rescue Equine Services Providing Effective Care & Treatment, Inc., Las Vegas NV
Responsible Cat Fanciers of the Northwest, Tacoma WA
Retirees and Friends, Inc., Tucson AZ
Robert E. Bobby Binion Jr. Memorial Scholarship Fund, Inc., Tierra Amarilla NM
Role Adoption, Los Angeles CA
Round to It, Inc., Pahrump NV
Royal Light Homeless Shelter, Inc., Atlanta GA
Rural Arts Center, Lorane OR
Rural Health Clinic Association of Washington, Spokane WA
Rural Health Connections, Coos Bay OR
Safe Transition, Phoenix AZ
Samaritan Housing Foundation IV, Inc., Atlanta GA
San Pedro Arts Regional Council, Lajara NM
Santa Clara Day Care, Eugene OR
Sauvie Island School Parent Teacher Club, Portland OR
Scottsdale Museum of Natural History and Cultural Center, Phoenix AZ
Seattle Coalition for Educational Equity, Seattle WA
Second Chance Ministries, Inc., Cameron Park CA
Selmas Home for Children With HIV-AIDS, Detroit MI
Shalom Zone Urban Development Project, Pacoima CA
Shermaine Brown Ministries, Mesa AZ
Sisters in Ministry International, Inc., Roswell NM
Small-Felder-Minifield Training Center Inc., of Tuskegee, Memphis TN
Smart Educational Foundation, Inc., Carson City NV
Socratic Institute, Inc., Sausalito CA
Somar Care, Inc., Hammomton NJ
Sopori Resource Center, Amado AZ
SOS Foundation, Tigard OR
Souls Gospel Roundup Ministries, Incorporated, Phoenix AZ
Source Youth Foundation, Inc., New York NY
South Central Guardianship Program, Inc., Canon City CO
Southeast Alaska Regional Air Show, Juneau AK
Specialized Emergency Response Program, Bellingham WA
Spinal Cord Injury Research Foundation, Birmingham AL
Sportsquest, Inc., Chester VA
Stafford Sabers, Fredericksburg VA
Starfish Foundation, Holyoke MA
Step One, Inc., Houston TX
Storks Nest, Grand Junction CO
Stuart Lutton Scholarship Fund, Kodiak AK
Suisi, Incorporated, Palm Beach Gardens FL
Sustaining the Soul That Serves, Bennettsville SC
Sweet Water Farm and Camp, Inc., Ephraim UT
Synergy Foundation, Everett WA
Tacoma Architectural Foundation, Tacoma WA
Taking Responsibility, Inc., Buckeye AZ
Teen Turning Point, Inc., Chula Vista CA
Temple Outreach, Inc., Laurinburg NC
Terry Marr Ministries, Memphis TN
Texas Vision of Hope International, Jasper TX
Therapon Counseling Center of San Antonio, Inc., San Antonio TX
Tiger Foundation, Newtown Square PA
T'iis Nit'l Resident Organization, Kayenta AZ
Tillamook County Disaster Response, Inc., Tillamook OR
Timeline Community Link, Bellflower CA
Tommy McDaniel Youth Ranch, Helendale CA
Townhouse Foundation, Inc., Eugene OR
TPN Alliance for Patient Rights, Inc., Northridge CA
Triple EEE, Inc., Long Beach CA
Tucson Arizona Razorbacks, Inc., Tucson AZ
Ujima House, Inc., Phoenix AZ
Union Gospel Mission of Lewis County, Chehalis WA
United Nations Youth Organization, N. Hollywood CA
Unity Foundation, San Antonio TX
University, The, Tacoma WA
Urban Habitat for Wildlife, Santa Fe NM
Urban Threads, Portland OR
USS Ingraham Division U S Naval Sea Cadet Corps, Pomona CA
Utah Sonta Clubs Educational Foundation, Salt Lake City UT
UYI Developmental Centers for Children, Inc., Glendale AZ
Vessels of Honor Ministries, Inc., Tallahassee FL
Vietnamese Spring Festival Parade, Inc., San Jose CA
Viets Family Charitable Trust, Klamath Falls OR
Viking Club, Inc., Vernon NJ
Visionary Farm, Inc., Portland OR
Vocational Rehabilitation Equity Assistance Program, Norfolk NE
Wallachia Foundation, Inc., Mesa AZ
Wallingford Foundation, Seattle WA
Washington Foundation for Molecular Pharmacology, Seattle WA
We Dream Too, Inc., Mt. Pleasant SC
Wellness in Motion, Huntington Beach CA
West End Animal Care Center, Bedrock CO
West Las Vegas Pride Community Development Corporation, Las Vegas NV
West Side Coalition, Inc., El Mirage AZ
Western Institute for Public Policy, San Leandro CA
When in Need, Cardwell MO
White Mountain Volunteer Center, Inc., Springerville AZ
Whitestone Ranch, Bothell WA
Wild Life Preserve, Inc., Odessa FL
Williams Counceling Group, Inc., San Francisco CA
Wilton Land Conservancy, Inc., Ganesvoort NY
Winslow Apartments Corporation, Phoenix AZ
Woodland Heights Community Services, Inc., Lufkin TX
Word of Freedom Outreach Ministry, Hampton VA
Workforce, Incorporated, San Bernardino CA
Youth Opportunities, Inc., Portland OR
Zaccheus Foundation, Inc., Indianapolis IN

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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