Internal Revenue Bulletin:  2005-12 

March 21, 2005 

Announcement 2005-20

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
11th Hour Dance Company, Napa CA
223 Freedom and Mutual Aid Center, Portland OR
5400 Justine Block Club, Chicago IL
14000 Environmental Management Foundation, Los Angeles CA
Academics Through Athletics Foundation, Westlake Village CA
Actors Theatre of Minneapolis Foundation, Fort Myers FL
Aesthetica Community Services, Inc., Honolulu HI
African American Communiversal Project, Country Club Hills IL
African American Women Against Aids, Duncanville TX
Agape Care Foundation, Inc., Los Angeles CA
Agricultural Access, Ventura CA
All-For-One JHD Public Advocates of Florida, Inc., Cape Coral FL
Aloha Lokahi Association, Pahoa HI
American Armenian Cultural Foundation, Glendale CA
American Bobsled Club, Salt Lake City UT
American Budget and Credit Counseling, Inc., New Orleans LA
American Health Awareness Team, Inc., Santa Monica CA
American Health Ministries, Los Angeles CA
American Paddlesport Association, Inc., New York NY
Angels of Mercy, Las Vegas NV
Annete M. Cutter Aviation Scholarship Fund, La Verne CA
Anomalous Phenomena Research Center, Ltd., New York NY
Anthropology Channel, Inc., Los Angeles CA
Apple of His Eye, Los Angeles CA
Arbor Lakes Senior Housing, St. Paul MN
Arizona Family Assistance Fund, Scottsdale AZ
Arroyo Vista Resident Council, Inc., Dublin CA
Asialink Foundation, Oakland CA
Association of Latinos With Asthma and Allergy Symptoms, Los Angeles CA
AWAA-TE Productions, San Francisco CA
Axios Institute, Mount Jackson VA
Basic Instructions in Building Living & Empowerment, Los Angeles CA
Bay Area Genesis Company, Fremont CA
Bay Area Youth Sports, Inc., Castro Valley CA
Bell Gardens Youth Football and Cheer Association, Bell Gardens CA
Benefits Management Corporation, Citrus Heights CA
Benevolent & Protective Order of Elks Scholarship Assn. 317, Port Townsend WA
Beulah Hubbard Community and Development Club, Inc., Union MS
Beverly Hills Pact, Los Angeles CA
Biblical Arts Masterworks, Torrance CA
Birch Community Service, Inc., Gardena CA
Bircher Community Service, Inc., Inglewood CA
Birthwright Foundation, Palmdale CA
Blessed Enterprises, Inc., Spring TX
Brian K. Shaw Foundation, Los Angeles CA
Bridge Street Development Corporation, Paterson NJ
Broken Angel Animal Rescue, Beverly Hills CA
Building A Better World Foundation, Inc., Warner Robins GA
California Association of Drug Court Professionals, Los Angeles CA
California Basketball Officials Association - South Bay Unit, Redondo Beach CA
California-Beijing International Cultural Study Society, Alhambra CA
California Co-Housing Corporation, Oakland CA
California Conductive Education Foundation, Beverly Hills CA
California Overeaters Annonymous — How Intergroup, Los Angeles CA
Carrington Foundation for Public Art, Fairfield CA
Caspers Park Preservation Foundation, Irvine CA
Celebration of Texas Independence Day, Inc., Austin TX
Center for Academic Research and Programs for International Universities in Germany, Westerville OH
Center for Achievement Motivation and Physical Development, Inc., Woodland Hills CA
Center for Adolescent Stress On-Line, Inc., Santa Monica CA
Center for Caring Education, Portland ME
Center for Family Life at Spiritwind, Inc., Rochester NY
Children Center for Creative Development, Diamond Bar CA
Childrens Cancer Awareness Projects, Chino Hills CA
Childrens Cast a Line Foundation, Woodland Hills CA
Chinese American Bilingual Education Alliance, Incorporated, San Francisco CA
Chinese American Civil Rights Organization, Monterey CA
Christian Leadership Exchange, Inc., Arcadia CA
Christian Research Child Care Association, Lancaster CA
Come and Dine Ministries, Inc., Adelphi MD
Comite De Beneficencia Guatemalteco, Los Angeles CA
Community Education Resources for Handicapped MR MI, Dayton OH
Community Housing Assistance and Management Project, Houston TX
Community Housing Restoration, Los Angeles CA
Comnec, Incorporated, Inglewood CA
Consortium on Renewing Education, Inc., Sacramento CA
Cora L. Jacobs Hospice, Long Beach CA
Cornerstone Christian Counseling Ministries, Blaine WA
Creating Hopeful Opportunities Increases Children's Educational Success, Inc., Inglewood CA
Crest Ministries, Inc., Pensacola FL
Crimefight USA, Baldwin, Park CA
Cultural Learning Educational Organization, Los Angeles CA
Cumberland Housing Alliance, Inc., Cumberland MD
Cyber Kids Corp., Huntington Park CA
Daddy Loves His Girls, Inc., Memphis TN
Dade County Community Theater Co., Greenfield MO
Ddang-Keut Gospel Mission Center, Temple City CA
Delphic Games, Berlin Germany
Doin the Stuff, Yorba CA
Dollar Bay-Tamarack City Area Schools Foundation, Inc., Dollar Bay MI
Door of Hope Foundation, Whittier CA
Doris & Francis White Lyons Club Community Center, Woodlake CA
Earth Vision Foundation, Inc., Makawao HI
East Bay Cambodian Council, Oakland CA
Eastern Tradition Research Institute, Cotopaxi CO
Ebisoa Scholarship Fund, Inc., San Francisco CA
ECO Bolivia USA, Coral Gables FL
Edgewood Transitional Living Center, Los Angeles CA
Educational Center for the Prevention of Drug & Alcohol Abuse, Santa Clarita CA
E K T Community Development Corporation, Rocky Mount NC
El Shaddai Enterprises, Inc./Lamb of God Productions, Inc., Jonesboro GA
Eli Meleki Community Services, Inc., Houston TX
Elisabeth Leustig Memorial Fund, Inc., Los Angeles CA
Empowering, Inc., Spokane WA
Environmental Justice Resource Network, Los Angeles CA
Ephesus Outreach Ministries, Inc., Oklahoma City OK
Evans Community Service, Inc., Gardena CA
Excelsior Youth Club, Inc., San Francisco CA
Fair Housing Institute, Los Angeles CA
Faithworks of Newton County, Inc., Morocco IN
Families of National Tragedies, Issaquah WA
Father Francis Homeless Project, San Francisco CA
Fatow Ministries, Inc., Knoxville TN
Floyd County Child Abuse Prevention Council, Charles City IA
FM Families for Effective Autism Treatment, Fargo ND
Focus Institute of Film, Beverly Hills CA
Follow Your Heart Foundation, Malibu CA
Foundation for Disaster Relief, Los Angeles CA
Foundation for Underprivileged Youth, Oakland CA
Foundation for Urban Living, Altadena CA
Foundation of Creative Art, Culver City CA
Fresh Start Foundation, Inc., Hawthorne CA
Friends of Animal Care, Inc., Plantation FL
Friends of John Durkan Leukaemia Trust Fund, Inc., Boston MA
Friends of the Democratic Republic of Congo, Naperville IL
Friends of the Nature Center, Farmington NM
Fun Times of Lane County, Inc., Eugene OR
Future Opportunities, Inc., San Antonio TX
Gag Taggers, Inc., Los Angeles CA
Garland Appeal, Pittsburgh PA
Gift From Gabi Foundation, Inc., Hicksville NY
Glades Youth Panthers, Inc., Belle Glades FL
Global Environment Clean-up, Oakland CA
Global Outreach Ministries, Orange CA
Global Spectrum the Urban Group, La Puente CA
Godfrey B. Johnson Foundation, Granada Hills CA
Good News for You, Honolulu HI
Grace Christian College & Theological Seminary, Los Angeles CA
Grand Vision Foundation, San Pedro CA
Grandville's Care Home, Gainesville FL
Greater Austin International Coalition, Austin TX
Greater Los Angeles Valley Arts Council, Winnetka CA
H Drew Childrens Center, Inc., Oakland CA
H-M and E Residential Homes, Los Angeles CA
HA Mifgash Corporation, Los Angeles CA
Hanmi Christian Life, Arleta CA
Hanmi Jonah Mission, Los Angeles CA
Harmony Matters Collective, Los Angeles CA
Hawaii Gymnastics Foundation, Inc., Los Gatos CA
Hawaiian Reforestation Program, Kula HI
Help for Tomorrow, Studio City CA
Herstory Project, Los Angeles CA
Higher Calling Ministry, Inc., Dallas TX
Hilo Residency Training Program, Inc., Hilo HI
Historic Core Community Development Corporation, Los Angeles CA
Hollywood Education & Literacy Project Boston, Inc., Dorchester MA
Hollywood Westside Film Commission, Los Angeles CA
Home International School, Fullerton CA
Hoomana Iowi, Honolulu HI
Hoover Seniors, Inglewood CA
Hope in Christ Ministries, Inc., Jacksonville FL
Hunter Institute for the Preservation of Native Culture & Art, Honolulu HI
Imagine Tomorrow Education Foundation, Inc., Basking Ridge NJ
Imani House, Berkley CA
Immanuel Grace Mission Crusade, Garden Grove CA
Indian Nation Film Council, Los Angeles CA
Infrastructure Development for Education, Los Angeles CA
Inglewood Boys & Girls Club, Inc., Inglewood CA
Insights to Success, Inc., Honolulu HI
Institute for Integrative and Energy Medicine, Cambridge MA
Intercontinental Transplant Center Foundation, Lake Forest IL
Interfaith Peace Fellowship, Los Angeles CA
International Consortium for Business and Education, Inc., Los Angeles CA
International Donations Foundation, Incorporated, Azusa CA
International Entrepreneur Network, Inc., Lima OH
International Foundation of Education and Performing Arts, Los Angeles CA
International Law Foundation, Honolulu HI
International Life Saving, Sacramento CA
International Network for Cancer Treatment and Research USA, Inc., New York NY
International Pain Research and Treatment Foundation, Inc., Brooklyn NY
Invictors W E D Corporation, Los Angeles CA
Ironworkers Local 25 Retirees Club Scholarship Fund, Novi MI
It's a Kids World, San Francisco CA
Jons Community Service, Inc., Compton CA
Jubiliee House, Riverside CA
Justice for Athletes, Los Angeles CA
Kahekili Terrace Resident Association, Wailuku HI
Kailua Senior Citizens Club, Kailua HI
Kalama Boards & Blades Association, Paia Maui HI
Kankakee Valley Park Foundation, Kankakee IL
Kapuna Laau Lapaau O Hawaii, Hilo HI
Kaw Valley Bluebird Association, Lawrence KS
Keauea Foundation, Kamuela HI
Kids International Communication Foundation, Valencia CA
Kin Awareness Foundation, Long Beach CA
King County EOC Support Team, Redmond CA
Korean American Education Foundation, Los Angeles CA
KTS Management Consultants, Inc., Casselberry FL
Kun Shin Dancers, Saratoga CA
L A Youth Academy of Performing Arts, Culver City CA
La Canada Field Sports Coalition, La Canada CA
La Taillede-USA, Durham NH
Labor Defense Network, Los Angeles CA
Lake Oswego International Equestrian Center, Incorporated, Lake Oswego OR
Landfill Alternatives Save Environmental Resources, Newhall CA
Lao Senior Association, Inc., Richmond CA
League of African American Voters, Oakland CA
Life Changes Development Corporation, Detroit MI
Life Enrichment Services, Beckley WV
Life Paradigms, Inc., Phoenix AZ
Liga Contra El Cancer USA, Los Angeles CA
Link Youth Alliance, Newport RI
Living Independently Through Education, La Crescenta CA
Living Ocean Foundation, Daly City CA
Logos Interactive, Fremont CA
Los Angeles Dental Society Foundation, Tustin CA
Love is for Everyone, Inc., Los Angeles CA
Loyola State University Foundation, Itasca IL
LSE International, Inc., South Pasadena CA
Lyre Association of North America, Inc., Copake NY
Main Street Inglewood, Inglewood CA
Marcella L. Hamar Scholarship, Dollar Bay MI
Maui Music Festival, Wailuku HI
Maywood Lions Bob Smith Memorial Foundation, Anaheim CA
Medfly Brigade Basenji Rescue, Inc., Los Angeles CA
Meherrin Development Corp., Inc., Petersburg VA
Mennonite Disaster Services of Florida, Inc., Sarasota FL
Menorah Foundation, Los Angeles CA
Messiah Integrated Health Care, Inc., Los Angeles CA
Metropolitan Community Charities, W. Hollywood CA
Mexican-American National Organization, El Macero CA
Mill Valley Music Festival, Inc., Mill Valley CA
Millennium Foundation, Inc., Baton Rouge LA
Mindmender, Inc., Douglasville GA
Mission Media Ministries, Willow Grove PA
Missionary Work to China Mission, Mar Vista CA
Mitchell Butler Foundation, Los Angeles CA
Moose Project, Chicago IL
Mountcliff Community Association, Los Angeles CA
Multicultural Education Network, Sherman Oaks CA
Multicultural Organization for Neighborhood Arts, Santa Monica CA
Na Pali Coast Ohana, Lihue Kauai HI
Namesail, Hilo HI
National Council for Taekwondo Masters Certification, Los Angeles CA
National Football League Retired Players Foundation, Laguna Hills CA
National Historic Aircraft Foundation, McLean VA
Native Hawaiian Fishermans Association, Honolulu HI
Native Resources Developer, Inc., Pago Pago AS
Nayong Pilipinas, Los Angeles CA
Neighborhood Foundation, Inc., Inglewood CA
Never Forgotten, Incorporated, Fairfield CA
New Life Family & Community Service, Los Angeles CA
New Life Full Gospel Ministries, North Hollywood CA
Ngina Associates, Lynwood CA
Nippon Bunka Jyuku Shikibu, Honolulu HI
NOMA Foundation, Los Angeles CA
North Carolina State Museum of Exhibits, Durham NC
Northern California Cancer Pain Initiative, San Francisco CA
Novel Approach, Inc., Arlington VA
Oak Park Community Arts Groups, Sacramento CA
Oakland Point Historic Interpretive Center, Oakland CA
Omega M Corporation, Pelsor AR
Omega Psi Phi Fraternities Phi Beta Beta Charities, Inglewood CA
Opportunities, Inc., Milford CT
Organ Transplant Headquarter of California, Van Nuys CA
Papa's Ark of Safety, Inc., Atoka OK
Parents Union, San Dimas CA
Patterson Family Enrichment and Community Awareness Association, Patterson CA
Paul Armas Memorial, Duarte CA
Pedro Zamora Foundation, Los Angeles CA
Pekin Area Swim Team, Pekin IL
Penns Grove Historical Society, Penns Grove NJ
Peoples Legal Front, Inc., Springfield MO
Pomona Valley Soccer League, Pomona CA
Predators Hockey Booster Club, Bound Brook NJ
Proactive Patient, Inc., Beverly Hills CA
Project Renewal, Honolulu HI
Proverbs Housing Development, Inc., New Orleans LA
Pulaski Enterprise Community Alliance, Inc., Little Rock AR
R W McQuarters N I T T Foundation, Inc., Tulsa OK
Ragin-Cajun Amateur Boxing Club, Lafayette LA
Reap Worldwide Ministries, Whitties CA
Renaisance Track Club, San Francisco CA
Resurrection of the Lord Group, Waipahu HI
Robert Gilchrist Foundation, Irvine CA
Robertson Boulevard Community Residence, Los Angeles CA
Rock & Roll Library, Inc., Allston MA
Roosevelt Park Parents Association, Los Angeles CA
Royal Hawaiian Institute for Land Mine Removal & Reform, Honolulu HI
S & S Payees, Wichita KS
Sacramento International Gay and Lesbian Film Festival, Sacramento CA
Samahang Silang, Los Angeles CA
Samaran Outreach Home for Families With Children, Los Angeles CA
San Francisco Wind Orchestras, Incorporated, San Francisco CA
Saroyan Social Services, Los Angeles CA
Scenic Hawaii, Inc., Honolulu HI
S C O P E Residential Treatment Facility for Abused Girls, Glendale CA
Second District Education & Policy Foundation, Burbank CA
Share-A-Chair, Inc., St. Cloud MN
Shepherds Flock, Inc., Austin TX
Silicon Valley Football Classic, Inc., San Jose CA
Silicon Valley Soccer Association, Redwood City CA
Silver Creek Glider Club, Ltd., New Douglas IL
Single Parent Family Resource Center, Renton WA
Sisters to Sisters Women's Prayer Ministry, Inc., St. Petersburg FL
Skippy Foundation, Lake View Terrace CA
S L I McLaughlin, House, Inc., Woburn MA
South Gate Boys Basketball Association, Southgate CA
Southern Wake Community Outreach Ct, Raleigh NC
Sovereign Nations Cultural Preservation Center, Sawyer MN
St. Clair County Toys for Kids, Inc., Pell City AL
Sunnyvale Alliance Youth Soccer League, Sunnyvale CA
Sustainable Communities, Honolulu HI
TCP-110, Honolulu HI
Technical Advancement and Development, Inc., El Ceritto CA
Themus Spencer Learning Center, Oakland CA
Three Rivers Wind Symphony, Incorporated, Fort Wayne IN
T J Striders Youth Track and Field Club, San Bernardino CA
T.J's Shelter Services & Beyond, Los Angeles CA
Troy Main Street, Maryville IL
T R U S T Teens Recognizing the Urgency of Structured Training, Desoto TX
Ultimate Lee Magazine, Inc., Fort Myers FL
Unicentro Corporation, Los Angeles CA
United for Youth Corporation, Arkadelphia AR
United States Little League Volleyball Association, Santa Monica CA
Universal Education Center for the Visual and Performing Arts, Inc., Sherman Oaks CA
Upward Mobility Association, Oakland CA
Urban Housing Program, Inc., Los Angeles CA
Varian Fry Institute, Burbank CA
Vegan Aloha, Inc., Haiku HI
Venture West Theater Company, Los Angeles CA
Vietnamese Cultural House, Pomona CA
Villa Aurora Institute, Inc., Pacific Palisades CA
Voluntary Committee of Lawyers, Inc., New York NY
Volunteer Center of Alliance, Burlington NC
Waikoloa Recreation Association, Waikoloa HI
Waismann Foundation, Beverly Hills CA
Waldorf Institute of Los Angeles, N. Hollywood CA
War Prevention Institute, San Mateo CA
Wave Riders Against Drugs, Keaha HI
Waysata Boys Basketball Association, Plymouth MN
We Dream Too, Inc., Mt. Pleasant SC
Wellness Institute, Los Angeles CA
Wesley Comprehensive Health Specialists, Hermosa Beach CA
Westminster Services, Inc., Orlando FL
Westview Services, Anaheim CA
Willow Brook Institute of International Relations, Inc., Bethesda MD
Womens Community Development Coalition, Inc., San Francisco CA
Womens World Cup 1999 Organizing Committee, Inc., Sierra Madre CA
Word of Life Family Outreach Center, Inc., Baltimore MD
Working Together, Seattle WA
World Without Litter Alliance, Athens OH
Worlds Light, Downey CA
Worldwide Campus for Kids, Brentwood CA
Yang-Na Institute, Studio City CA
Young Minds in Motion, San Francisco CA
Youth Re-Entry Program, Rodeo CA
Youth to Youth, Freeport ME
Yuma Orchestra Association, Yuma AZ
Zealous Academic Computing Organization, Pasadena CA

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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