Internal Revenue Bulletin:  2005-15 

April 11, 2005 

Announcement 2005-24

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
Aetep International Education Foundation, Framingham MA
African Virtual University International, Washington DC
American Charitable Investment Fund, Detroit MI
American International Foundation of Budapest, Inc.,   Hungary
Americans for Peace and Justice in South Asia, Takoma Park MD
Angel Ministries, Monroe, LA    
Ann Arbor IT Zone, Ann Arbor MI
Artreach, Inc., Chicago IL
Ascension Mission Corporation, Washington DC
Asian Bodytherapy Institute, Sausalito CA
Avalon Winter Guard, Inc., Waukesha WI
B B L International Teen Services, Inc., Baltimore MD
Bentley Schmoke Memorial Scholarship Fund, Baltimore MD
Benue Aids Council, Inc., Minneapolis MN
Bethesda Lakes, Inc., St. Louis MO
Big Bear Lake Rotary Club Foundation, Big Bear Lake CA
Bilderback Lacrosse Foundation, Inc., Severna Park MD
Bitpogs Kids, Inc., Baltimore MD
Bloomfield Raiders Youth Football, Inc., Bloomfield CT
Blue-Gray R A F, Bellaire OH
Boffo, Inc., Los Osos CA
Boricua Link, Chicago IL
Boys & Girls Club of Cass County, Cassopolis MI
Brandywine Charter School, Inc., Wilmington DE
Brave, Inc., Berlin MD
Brian's Neurofibromatosis Foundation, Indianapolis IN
Bridgeway Counseling Services, Columbia MD
Bristol Trainstation Foundation, Bristol VA
C C R New Beginnings Foundation, Ellendale DE
Cambridge MHA Education & Charitable Corporation, Cambridge OH
Capital Area Housing Corporation, Potomac MD
Catherine Popesco Foundation for the Arts, Santa Monica CA
Center for Educational Partnerships, Chicago IL
Center for Special Community Services, Inc., Brooklyn NY
Centerville Volunteers Fire Fighters Association, Centerville IA
Central Illinois Biomedical Research Group, Inc., Peoria IL
Change Agent Programs, Inc., Orlando FL
Change Group, Madison WI
Chesapeake Youth Chorale, Inc., Centreville MD
Chicago Military Academy Bronzeville Association, Chicago IL
Chicago School Leadership Development Corporation, Chicago IL
Children First Early Childhood Home Education, Inc., Oak Park IL
Childrens Day Care, Riverdale IL
Chocolate Affair, Inc., Los Angeles CA
Christian Community Youth Board, Inc., Salem IN
Christian Satellite Bible College, Maywood IL
Christian Scholarship Foundation, Inc., Altoona IA
Citizens Cornerstone Commission of Wood River, Wood River IL
Civic, Salisbury MO
Clark Conservatory Music and Arts, Detroit MI
Clark County Youth Programs, Inc., New Albany IN
Clark Elementary School PTA, Washington DC
Cleveland Filmworks, Cleveland OH
Columbia Weavers and Spinners Guild, Columbia MO
Community Education Enhancement, Inc., Chula Vista CA
Connecting Classrooms to the World, Evanston IL
Counsel for Palestinian Restitution and Reparation, Inc., Washington DC
Crown Me Beautiful Arts Foundation, San Diego CA
Cuba for Kids Foundation, Inc., Miami FL
Cure MS Now Research Fund, Corte Madera CA
Dallas Street Community Development Corp., Baltimore MD
Delta Development, Incorporated, St. Louis MO
Detroit Area Council of Teachers of Mathematics, Grosse Pointe MI
Diamond Life, Baltimore,   MD
District of Columbia Public Charter School Facilities Corporation, Washington DC
Dominica Association of Midwestern USA, Chicago IL
Don Lugo Conquistador Foundation, Chino CA
Dubuque Audubon Society, Dubuque IA
Dynamic Directions, Des Plaines IL
Eastern Shore Heritage, Inc., Chestertown MD
Eastside Community Policing Partnership, Detroit MI
Edwardsville Childrens Museum, Inc., Edwardsville IL
Eleventh Commission, Inc., Fort Wayne IN
Elite Performing Company, Inc., Indianapolis IN
Emergency Support of Central Nebraska, Inc., Grand Island NE
Emmas Place for Homeless Women and Children, Chicago IL
Ensemble Polaris, St. Paul MN
Ethel Somerstein Memorial Foundation, Inc., Flushing NY
Experiential Learning Assessment Network, Mc Lean VA
Exposition Park West Asset Leasing Corporation, Inglewood CA
Farmington Area Education Foundation, Farmington MI
Fathers House Ministries, Matoon IL
Federal Hill Main Street, Inc., Baltimore MD
Ford County Consortium Educational Foundation, Dodge City KS
Foundation for Children and Family Support Services, Inc., Murphysboro IL
Fountain of Youth, Flint MI
Friends of Fun Shop Foundation, Springfield IL
Friends of McGregor Public Library, Highland Park MI
Friends of Reed Middle School Bridgman, MI, Bridgman MI
Fuhrmann Middle School Booster Club, Sterling Heights MI
Globe of America, Sherman Oaks CA
God's Grace, Salisbury MD
Grazette Halfway House, Inc., Lake Park FL
Greater Kansas City Gay and Lesbian Youth Services, Inc., Kansas City MO
Greenway on the Red Trust, Inc., Fargo ND
Guajome Park Academy Foundation, Vista CA
Hartge Nautical Museum, Galesville MD
Helix Home Healthcare and Hospice Services, Inc., Columbia MD
Heritage Communities Re-Development Company, Winthrop Harbor IL
His Hands Ministries Cedar Rapids Iowa Endowment Foundation, Inc., Marion IA
Home Management Beautification Community Services, Chicago IL
House of Sophia, San Diego CA
Illinois Vipassana Association, Rockford IL
Illinois World War II Memorial Project, Springfield IL
Illume Productions, Inc., New York NY
In the Light, Troy MI
Indiana State School Music Association, Inc., Indianapolis IN
Innerlife Ministries, Inc., Grandview MO
Insight Through Art Foundation, Inc., Chicago IL
Institute for SME Finance, Washington DC
Inwood Heights Housing Development Fund Corporation, Bronx NY
Iowa Valley Community School District Foundation, Marengo IA
Isaiah Films, Winston Salem NC
Isiserettes Drill & Drum Corps, Inc., Des Moines IA
J. Edward Gilliland Geneva Rotary Foundation, Geneva OH
Jefferson City Rotary West Endowment Fund, Jefferson City MO
Joan Metah Masterson Hospitality House Foundation, Ventor City NJ
Kansas Film Culture Development Society, Olathe KS
Karna, Incorporated, Peoria IL
Key City Rotary Club Foundation, Dubuque IA
Keyhole Players, Chicago IL
Kiraw Productions, Inc., Snellville GA
Lacy Alana West Memorial Scholarship Fund, Steelville MO
Lend-A-Hand Foundation, Lanham MD
Lew Wasserman Scholarship Foundation, Los Angeles CA
LHS Band-Orchestra Boosters, Ludington MI
Life Center of Prayer, Burnsville MN
Life Challenges Foundation, Inc., South Bend IN
Lorain County Mission, Elyria OH
Luhtanen Howes Charitable Foundation, Inc., Livonia MI
Marshall Heights, Inc., Sioux City IA
Mascoutah Cemetary Chapel, Inc., Mascoutah IL
Maywood Baseball League, Inc., Hammond IN
Measuagoon, Inc., Dallas TX
Midwest Avian Adoption & Rescue Services, Inc., Stillwater MN
Milwaukee Choral Artists, Inc., Shorewood WI
Minds Institute, Farmington Hills MI
Missouri Association of Community Development Corporations, Jefferson City MO
Montesorri After School Program Corporation, Chicago IL
Mount Olivet Housing and Community Development Corporation, Richmond VA
Nancy Ferro Learning for Life Foundation, Easton MD
Native American Finance Officers Association, Inc., Denver CO
Native American Intertribal Veterans Memorial Foundation, Wichita KS
Net, Inc., Wapakoneta OH
Neutral Ground, Inc., Cary IL
Nevus Link, Maryland Heights MO
New Life Community Services, Inc., University Park IL
North Akron Wrestling Club, Stow OH
Northfield Historical Society, Northfield IL
Northwestern Minnesota Health Care Purchasing Alliance, Crookston MN
Oak Glen, Inc., Sioux Falls SD
Oak Ridge Assisted Living of Hastings, Saint Paul MN
Obadiah Association, Inc., Akron OH
Obrien County Kinship, Inc., Sheldon IA
On Our Owne of Anne Arundel County, Inc., Annapolis MD
Original Willing Workers Society, Inc., Southfield MI
Orleans Community Enhancement Corporation, Orleans IN
Oro Institute & Library NPC, St. Anthony MN
Our Lady of Charity, St. Louis MO
Outreach Youth Services, Chicago IL
Ozark Sermon Psalms, Perryville MO
Pacific Springs Village, Omaha NE
Pana Education Foundation, Pana IL
Parents and Children First of Lucas County, Charitan IA
Parrot Mountain Ranch, Inc., Ranchita CA
PHS Track and Cross Country Foundation, Inc., Poway CA
Platte Valley Heritage Foundation, Kearney NE
Pocomoke Children & Family Services Collaborative, Inc., Pocomoke City MD
Potential Developing Ministries, Inc., Lawrenceville GA
Prayer Works, Holland MI
Prevention Center for a Drug-Free Community, Chillicothe MO
Prince Georges Junior Golf Association, Inc., Fort Washington MD
Project Prevention & Intervention, St. Louis MO
Quilts for Comfort, Inc., Newark DE
Ralph Jones Youth Center, Inc., Fort Wayne IN
Readers Room Club, Orland Park IL
Reno County Angels, Inc., Hutchinson KS
Robbins Historical Society and Museum, Robbins IL
Rubicon Foundation Trust, St. Louis MO
Safety Mentoring Network, Inc., Evergreen Park IL
San Miguel Scholarship Foundation, Chicago IL
Seaford Lions Foundation, Inc., Seaford DE
Senior Cybernet, Inc., Bloomington IN
Seven Circles Heritage Center of Central Illinois Foundation, Tonica IL
Solid Rock Academy, Inc., Port Sulphur LA
Somali Community Center of Orange County, Anaheim CA
South Bend Youth Symphony Orchestras, Inc., South Bend IN
Southern Illinois Foundation for Living History & Education, Mount Vernon IL
St. Anne Foundation for Excellence in Education, Inc., St. Anne IL
St. Charles High School Boosters Club, St. Charles IL
St. Louis Case Management, St. Louis MO
Stages of History, Inc., Nevada MO
Strategic Management Association, Naperville IL
Sunrise Ecopolis Foundation, Inc., St. George UT
Tanner-Foster Educational Foundation, Topeka KS
Tecumseh Youth Theatre, Tecumseh MI
Tennessee Football Coaches Association, Kingsport TN
Three Stepping Stones, Inc., Vienna IL
Tierra Del Sol Regional Library Network, Riverside CA
Tommy Jane House, Inc., Adelphi MD
Twin Cities Bronze, Lakeville MN
United Way of Lapeer County, Lapeer MI
Universal Charter Schools Corporation, Santa Ana CA
Urban Age Institute, Washington DC
USD 286 Educational Foundation, Sedan KS
Vagabond Ministries, Franklin TN
Victory House, Chicago IL
Video Machete, Chicago IL
Vision in Progress for Palatine and Inverness, Palatine IL
Volunteer Mounted Patrol, Inc., Glen Arm MD
Whitmore Lake Community Soccer Association, Inc., Whitmore Lake MI
Wildspaces, Portland MI
Wing Feirie Theatre, St. Paul Park MN
Womens Cultural Collaborative, Detroit MI
Youth Encouragement Systems, Linden MI
Youth Extensional Services, Inc., Milwaukee WI
Youthvision, Englewood CO

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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