Internal Revenue Bulletin:  2005-33 

August 15, 2005 

Announcement 2005-58

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
18 Society Foundation, Henderson NV
22nd International Asian Organized Crime Conference, San Francisco CA
203 K Hope, El Paso TX
AAM Foundation, Novato CA
Adventure Based Learning Experiences, Enterprise OR
Affordable Housing Associates, Inc., Salt Lake City UT
Airborne Specialists, Inc., Claremore OK
Alabama Repertory Theatre, Inc., Birmingham AL
Alder Point Blocksburg Casterlin Community Center, Alder Point CA
All Star Sports Association, Union City CA
Alzheimer Associates Enterprise, Fairfield OH
Amateur Stallions, Inc., Clifton NJ
American Friends of Kollel Zichron Asher, Inc., Miami Beach FL
American Philanthropic Trust Fund, Inc., Chicago IL
American Railroad Preservation Foundation, Inc., Coral Gables FL
Angel House, Inc., Sterling IL
Angelic Intervention, Torrance CA
Angels on Earth Foundation, Kenner LA
Animal Assistance Association, Inc., Hillsboro OR
Animal Sanctuary of the Central Coast, Santa Maria CA
Animals Facilitating Adolescents & Children Therapeutically, Cortaro AZ
Arizona Ballet School, Inc., Phoenix AZ
Arizona Entrepreneurs Organization, Tempe AZ
Arts for Everyone, Ogden UT
Ashley County Tea Coalition, Hamburg AR
Asian POWs Memorial Fund, Tucson AZ
Auburn Riverside Grad Nite Committee, Auburn WA
Bad Epitaph Theater Company, Cleveland Heights OH
Badge 2 Badge, Encino CA
Balance Dance Company, Boise ID
Ballet Jude, Brooklyn NY
Barefoot Ballet, Inc., Atlanta GA
Beavercreek Charitable Trust, Beavercreek OR
Because We Are People Too, Houston TX
Ben-Hair Productions, Las Vegas NV
Berkeley Center for Survivors of Domestic Violence, Oakland CA
Berkeley Spay Neuter Your Pet, Inc., Berkeley CA
Birdville High School Choir Booster Club, N. Richland Hills TX
Black Catholic Association, Inc., Phoenix AZ
Black Women in Progress, Arlington TX
Black Womens Leadership Conference, Los Angeles CA
Boca Raton Preparatory PTO, Boca Raton FL
Bodega Bay Fishermans Festival, Bodega Bay CA
Bridges of Health, Inc., Alamosa CO
Buddies Unlimited, Pueblo CO
Building Community Without Walls, Inc., Santa Monica CA
Bulldogs Cheer Boosters, Palmdale CA
Burney Falls Intermountain Main Street, Burney CA
Business and Research Assistance Center, Clarksville TN
Butte Glen Family Violence Prevention Council, Chico CA
By Faith Theatre Ministries, Incorporated, Memphis TN
C D Franks PTO, Ashdown AR
California Center for Cultural Educational Development, Fresno CA
California Culture Net, San Francisco CA
California Student Scholarship Fund, W. Sacramento CA
California Wine Education Foundation, Lodi CA
Camague Yanos Catolicos, Inc., Miami FL
Cancer Care Foundation, Inc., Valencia CA
Cantebria Senior Homes, Denver CO
Canyon West Academy, Arvada CO
Caribbean World Arts & Culture, Inc., Los Angeles CA
Caring Veterans, Paradise CA
Carlos Gilbert PTK, Inc., Santa Fe NM
Center for Computer Literacy, Inc., St. Croix VI
Central Arkansas Youth Hockey Association, Little Rock AR
Charitable Association of Santa Clara Post 419, Santa Clara CA
Chickasha Quarterback Club, Chickasha OK
Chickasha Youth Baseball, Inc., Chickasha OK
Childrens Personality Development Foundation, Mankato MN
Chopin Society of Houston, Bellaire TX
Christian Partnerships, Inc., Sacramento CA
Circle of Concern of Kansas, Inc., Salina KS
City & State Economic Development Corporation, New Orleans LA
City Vision Santa Rosa, Santa Rosa CA
Clean Money Kentucky, Inc., Louisville KY
Clear Creek Youth Initiative, Clearmont WY
Clearwater Project, Inc., Santa Barbara CA
Clinical Research Network, Inc., Scotch Plains NJ
Coalinga Youth Sports Foundation, Coalinga CA
Colonial Middle Band Boosters, Memphis TN
Community Assistance Resource Efforts Non Profit Corporation, Riverside CA
Community College Leadership Development Initiative, Santa Rosa CA
Community Reinvestment Concepts, Inc., Clayton GA
Community Service Housing 1, Inc., Chandler AZ
Community Service Housing 2, Inc., Chandler AZ
Community Service Housing 3, Inc., Chandler AZ
Computer Place, Kentfield CA
Concerned Carnegie Area Residents CCAR, Inc., Carnegie OK
Concerned Parents and Patients of Sickle Cell Disease (CPPSCD), Sacramento CA
Conversion Project, Inc., Los Angeles CA
Cool Springs Rotary Community Fund, Inc., Franklin TN
Coral Reef Elementary Act, Inc., Miami FL
C P R Community Provided Resources, Tucson AZ
Creative Artitudes, Richardson TX
Critters in Crisis, Lawai HI
Crusade Outreach, Inc., Washington DC
Dallas Creative Problem Solving Organization, Inc., Dallas TX
Dan Stover Music Awards, Inc., San Marinos CA
Dance Safe, Oakland CA
Deer Park Swim Club, Deer Park TX
Denny Association for Veterinary Assistance, Tucson AZ
Desert Willow PTO, Cave Creek AZ
Design & Development Resources for Education and the Arts, Inc., New York NY
Dickson County Band Boosters, Inc., Dickson TN
Directions, Inc., Busby MT
Directions Unlimited Youth Vocational Center, Ft. Collins CO
Disability Policy and Planning Institute, Berkeley CA
District 5520 Youth Exchange Foundation, Las Cruces NM
Dollar Family Ministries, Inc., Waxahachie TX
Don’t Blow Smoke on America, Houston TX
Dress for Success Yuba Shelter, Yuba City CA
Drill Team Booster Club, Redmond WA
DRSA Foundation, Sacramento CA
DUI Prevention Awareness, Newport Beach CA
Durango Young Center, Inc., Durango CO
Durham Chamber Foundation, Inc., Durham NC
Earthtime Ranch, Flagstaff AZ
East Texas Neuro Support Group, Lufkin TX
Eastside Adapt Program, San Antonio TX
Echo Park Neighborhood Empowerment Project, Los Angeles CA
Education for Global Diversity, Inc., Santa Cruz CA
Educational Concepts, Sacramento CA
Educational Partners, Nashville TN
Edward James Olmos Educational Center, Inc., Santa Fe Springs CA
Edwards Foundation, Inc., Beaverton OR
EEM Corporation, Los Angeles CA
Elijah Nichols Wilson Society, Petaluma CA
Elmwood House Foundation, Inc., Cherry Hill NJ
Emotional Fitness Center, Inc., Tempe AZ
Empowerment for Life, Inc., Morgan City LA
Englewood Masonic Family Scholarship Trust, Englewood FL
Ernest Kelly Outreach, Inc., Midway GA
Eviction Defense Collaborative, Inc., San Francisco CA
Evolutions in Song, Inc., New York NY
Faith Family Medical Clinic, Nashville TN
Family Medical Physician Group, Inc., Colorado City TX
Family to Family Americans for Prostate Cancer Awareness, Carson City NV
Farmers Agribusiness Resources & Marketing, Inc., Alexandria VA
Fayetteville, Sister Cities, Inc., Fayetteville AR
First Night Whittier, Whittier CA
Florida Orlando Development Corporation, Orlando FL
Foundation Support Services, Inc., Pine Bluff AR
Freedoms Way Ministry, Yucca Valley CA
Friends of the Wolf, Tenino WA
Friendship Amateur Radio Society, Inc., Oregon City OR
Gainesville Housing & Community Development Corporation, Gainesville TX
Gallman National Historic District Association, Inc., Gallman MS
George H. Atkinson and Mable Allene Atkinson Foundation, Pacific Palisades CA
Georgia Rural Water Education Foundation, Inc., Barnesville GA
Global Aid Network, Seattle WA
Global Oxygen Crisis, Hudson FL
Gods House of Refuge Community Development Corporation, West Palm Beach FL
Golden Rule Services, Inc., Sacramento CA
Good Samaritan Childrens Mission, Inc., Sugarland TX
Goodlettsville Middle School Parent Teacher Organization, Goodlettsville TN
Grady Community Center, Inc., Grady AR
Great Compassion Buddhist Association, Rowland Heights CA
Greater Bakersfield Vision 2000, Inc., Bakersfield CA
Greater Columbia County Education Careers Foundation, Inc., St. Helens OR
Green Valley Parent/Teacher Club, Suisan City CA
Grissly Foundation, Porterville CA
Growth Objective Distribution, Shreveport LA
Guadalupe County Advocates Council, Inc., Seguin TX
Guild Foundation, Inc., Woodbridge CT
Gulf Coast Regional Community Development Corporation, Houston TX
Hale O Honolulu, Honolulu HI
Harbor View Community Treatment Facility, Inc., Oakland CA
Harvey Mason Foundation, Encino CA
Hawaii Geographic Information Coordinating Council, Honolulu HI
Hawaii Good Samaritan Medical Relief Mission, Inc., Hilo HI
Health Encouragement Through Active Living, Los Angeles CA
Helen Lee Gentry Scholarship Fund, Loveland OH
Heritage Preservation Society, Houston TX
Highland High School Instrumental Music Club, Bakersfield CA
Hogar Manuel Mediavilla Negron, Inc., Humacao FL
Hope Network of Montgomery County, Mt. Ida AR
H O P E NW, Inc., Portland OR
Hope Resources, Inc., Lindale TX
Housing & Economic Development, Inc., Magdalena NM
Housing Development, Inc., New Bremen OH
Human Services Alliance of Los Angeles, Los Angeles CA
I Can Wait, Inc., New Orleans LA
Information Technologies Across Cultures, Espanola NM
Inner-City Economic Development, Inc., Austin TX
Inner City Skills Center, Inc., Los Angeles CA
InsightOut Enterprises, San Rafael CA
Institute for Consumer Credit Education, Tinley Park IL
Institute for the Study of Long-Term Economic Trends, Forest Hills NY
International Coalition for Childrens Creative Communication, Culver City CA
International Transpersonal Studies Foundation, Honolulu HI
Internet Anonymous, Inc., Reseda CA
Inwood Heights Housing Development Fund Corporation, Bronx NY
Iris & Institute for Cultural Education, Santa Fe NM
Its Not Your Fault, Inc., Portland OR
Jamal Anderson Miracle Foundation, Duluth GA
Jammin Foundation, Los Angeles CA
John Onesti Foundation, Issaquah WA
Katherine Dunn Parent Teacher Organization, Sparks NV
Kentucky Appalachian Artisans Education Foundation, Inc., Hindman KY
Kenwood Charter School, Kenwood CA
Kigezi International School of Medicine Foundation, Bellevue WA
King Enterprises Youth Programs, Oakland CA
Kolisko Institute, Santa Rosa CA
Latino Alcohol and Drug Services, Inc., Modesto CA
Lea County Womens Network, Hobbs NM
Leander High School Alumni Association, Leander TX
Learning Center, Inc., of North Little Rock, North Little Rock AR
Lemanski Hall Foundation, Inc., Nashville TN
Lexington Home Ownership Commission II, Inc., Lexington KY
Liberty P A T S, Bakersfield CA
Life and Economic Improvement Council LEIC, Inc., Miami FL
LIFE (Lifeline Initiative for Family Empowerment) Center, Memphis TN
Life Plan Foundation, Phoenix AZ
Lions Club of Honolulu Foundation, Inc., Honolulu HI
Little River Symphony, Inc., Annandale VA
Los Angeles Arts Foundation-V, Gardena CA
Los Angeles Bach Society, La Canada CA
Los Angeles Jazz Museum, Los Angeles CA
Los Lunas Schools Partners in Education, Los Lunas NM
Mala O Paulele A Me Aloha, Honolulu HI
Mance Park Booster Club, Huntsville TX
Marumsco Creek Wildlife Foundation, Inc., Pocomoke City MD
Meadow Lane Boosters, Lemoore CA
Memphis Black Repertory Theatre, Inc., Memphis TN
Mendenhall Rural Housing and Community Development Corporation, Jackson MS
Menorah — The Boulder Center for Adult Jewish Education, Inc., Boulder CO
MentalHealthAmerica, Inc., Lexington KY
Meritor Academy Parent Group, Westlake Village CA
Metro Denver Gang Coalition, Denver CO
Michael Douglas Jenner Youth Center, Inc., Sheperville KY
Mid-Nebraska Community Center, Inc., Kearney NE
Midsouth Leadership Alliance, Inc., Jackson MS
Ministry Management Seminars, Kent WA
Mission Tucson, Inc., Tucson AZ
Mitzvah Outreach International, Inc., Brooklyn NY
Mobile Jazz Instruction Studio, Swanzey NH
M O D E L Institute, Inc., Inglewood CA
Modesto North Rotary Club Foundation, Modesto CA
Mozaic Minds, Inc., Colorado Springs CO
Mt. Pilgrim Institute of Academic Development, Inc., Anderson IN
Multicultural Connections, Incorporated, Merced CA
Na Lima Paepae O Lele, Lahaina HI
Nanook Basketball Tip Off Club, Inc., Fairbanks AK
National Association of Black Women, Altadena CA
National Housing Assistance Corporation, Oxon Hill MD
National-International Abstinence Association, Tucson AZ
National Organization Against Gangs, Vacaville CA
National Police K9 Foundation, Inc., Rhinebeck NY
Nebraska Federation of Families for Childrens Mental Health, N. Platte NE
Nehemiah Partners, Edina MN
Neighbors International, Milton MA
Nevada Performing Arts, Inc., Sparks NV
New Beginning Corp., Miami FL
New Creations Training Center, Elk Grove CA
New Futures for Nickerson Youth, Inc., Los Angeles CA
New Hope in Unity, Inc., Fort Pierce FL
New Horizons, Inc., New Roads LA
New Leaf Community School, Phoenix AZ
New Life Thru Cars, Ceres CA
New Mexico Fiesta Educativa, Inc., La Mesa NM
New York Presbytery of the Lorean Presbyterian Church in America, Oakland Gardens NY
Non Profit Projects, Inc., Houston TX
North American Wildlife Photography Hall of Fame, Raymondville TX
North Monterey County High School Athletic Boosters Organization, Castroville CA
North Unity Council of La Raza, Fort Worth TX
Northeast Arkansas Razorback Club, Inc., Paragould AR
Northeast Neighbors, Santa Monica CA
Northrise University Initiative, Glendale CA
Northwest Valley Sunset Rotary Club Foundation, Sun City AZ
Norwalk-Knights Youth Hockey Club, Norwalk CA
Nowata Volunteer Fire Department, Inc., Nowata OK
Oceans and Earth Research Foundation, Inc., Dallas TX
Odyssey Industries, Inc., Ada OK
Oklahoma County Sheriffs Reserves, Oklahoma City OK
Oldtown Salinas Foundation, Salinas CA
Olympus Northwest Parent Support Group, Bellevue WA
On Course Now, Inc., Rowlett TX
Oncology Consultants Cancer Research Fund, Inc., Cincinnati OH
One Vision Childrens Foundation, Tempe AZ
Oregon Only, Salem OR
O U R Childrens Center, Inc., Harrison AR
Our House, Inc., Columbia SC
Ovarian Cancer Alliance of Nevada, Las Vegas NV
Overtown Development Corporation, Miami FL
P. A. K. T., Albuquerque NM
P. J. Howard Scholarship Fund, Safford AZ
Pacific Rim Cultural Foundation, Sherman Oaks CA
Parker Sayles Foundation, N. Charleston SC
Partners Helping People Foundation of America, Alexandria KY
Partnership Way, Clinton IA
Pena Del Sur, San Francisco CA
People Need People, Walnut Creek CA
Peoria Firefighters Olympic Committee, Peoria AZ
PORCH, Clarksdale MS
Prisoner Integration Experience PIE, Las Vegas NV
Prodigal Ranch Foundation, Silt CO
Programa De Ayuda, Inc., Bend OR
Progression in Education, Inc., Reseda CA
Progressive Housing Assistance, Manhattan Beach CA
Progresso Foundation, Inc., Ft. Lauderdale FL
Project Graduation 2000, Texas City TX
Project Success, Lebanon OR
Proyouth Ministries, Vancouver WA
PS Foundation, Sacramento CA
Pueblo of Laguna Boys and Girls Club, Inc., Old Laguna NM
Purchasing Services Agency, San Francisco CA
Rad4Christ, etc., Inc., Wilmington DE
Red Hill Council, Carbondale CO
Renaissance Foundation of Alabama, Inc., Andalusia AL
Renaissance on Farnam, Omaha NE
Renewed Hope Charitable Foundation, Castle Rock CO
Riders of Azgard Search and Rescue Team, San Antonio TX
River Valley Elementary Parent Teacher Student Organization, Inc., Meridian ID
Riverside for a Just Society, Inc., New York NY
Rivets, Inc., Las Vegas NV
RMDC Ptarmigan, Inc., Helena MT
Robyn Institute on Violence, Las Cruces NM
Rotary Club of Killeen Heights Charitable Corporation, Temple TX
Rural Access to Growth and Education, Inc., Imperial NE
Russellville Cyclone Football Booster Club, Inc., Fayetteville AR
Russellville High School Renaissance Foundation, Inc., Russellville AR
S & P Foundation, San Ramon CA
Sacramento Geranium Club, Sacramento CA
Safe-on-Sixth, San Francisco CA
Safer St. Tammy, Inc., Lacombe LA
Saint Andrews Renaissance Guild, Incorporated, Reno NV
San Leandro Charter Schools, Inc., San Leandro CA
Santa Clara County Black Firefighters Association, San Jose CA
Santa Paula Resource Youth Team, Santa Paula CA
Save Our City Kids, Lake Elsinore CA
Save the Horse, Inc., Massapequa NY
Saving Wildlife International, Malibu CA
Scott County Family Resource Organization, Huntsville TN
Seniors Advocating for Equality, Tacoma WA
Shawnee Park Cultural Renaissance Art Series, Inc., Louisville KY
Sheldon High School Drill and Flag Team Booster Club, Sacramento CA
Shields Valley Foundation, Inc., Clyde Park MT
Shiloh-Gibeah, Cottonwood AZ
Shoulder to Shoulder Ministries, Folsom CA
Sisters of Joy, Inc., Houston TX
Skilltalk, Bellevue WA
Skillworks, Inc., Summit NJ
South Bay Workforce Investment Consortium, Inc., Hawthorne CA
South Los Angeles Economic Development Corporation, Los Angeles CA
South Perry Fire-EMS Association, Inc., Viper KY
Southeastern Oklahoma Social Services, Inc., Wilburton OK
Southern African Cultural and Economic Organization, Houston TX
Southern Nevada Opera Association, Las Vegas NV
SPCA Ambassadors, Monterey CA
Special Riders of Sumner, Cottontown TN
Springhurst Project, Kirkland WA
St. Gabriels 1st Goal, St. Gabriel LA
Strategic Leadership Institute, Seattle WA
Suited for Success, Chattanooga TN
Summit Community Health Education Center, Inc., Miami FL
Sunnyside Home Attendant Program, Inc., Sunnyside NY
Sunshine Foundation of USA, Inc., Dale City VA
Sunshine Homes, Inc., Tempe AZ
Supportive Employments Technologies, Vacaville CA
Sutter Buttes Sunrise Scholarship Foundation, Yuba City CA
Synchronized on Ice, Long Beach CA
Taft Volunteer Advisory Board, Inc., Pikeville TN
Tennessee Musical Arts Group, Inc., Nashville TN
Terpsicorps, Palos Verdes CA
Thunderbird Foundation for the Arts, Ogden UT
Topcare, Inc., Glendora CA
Torres Basketball Club, San Diego CA
Total Outreach, Inc., Atlanta GA
Trailhead Foundation, Mandeville LA
Truth Alternatives, Inc., Cinebar WA
Tumwater Hill Elementary PTA 4-4-35, Tumwater WA
Tyee HUD 811 Housing, Kenai AK
Ujamaa Youth Education Foundation, Oakland CA
Ujima Village Resident Council, Los Angeles CA
Unitarian Universalist Community Ministry Center, Berkeley CA
United Assistance Corporation, South Gate CA
Unlimited Entertainment, Inc., Long Beach CA
Uptown Transportation, Inc., Orem UT
U S Youth Flyfishing Association, Inc., Van Buren AR
Utopian Health System, Inc., Baton Rouge LA
Valley Action Community Services, Eloy AZ
Vaughns Valley Foundation, Elk Grove CA
Violet Foundation, Los Angeles CA
Waldorf International Trading House, Citrus Heights CA
Warren Avenue Baptist Church Housing Project, Inc., Detroit MI
Waterside Community Association, Shreveport LA
Watsonville Cultural Center, Watsonville CA
Watsonville Police Assistance Fund, Watsonville CA
Waverly United for Action, Inc., Columbia SC
Were Here for Kids, Inc., Santa Barbara CA
West Broward Family Empowerment Center, Lauderhill FL
West Wind Worship, Mission Viego CA
Westminster Institute, Santa Barbara CA
Westside Community Group, Inc., Coldwater MS
White Mountain Youth Alliance Teen Advocacy Group, Show Low AZ
Whitley County Family Violence Prevention Board, Inc., Williamsburg KY
Wind River Therapeutic Riding Facility, Box Elder SD
Wirikuta Peace Fellowship, Boulder CO
Wolf Pack, Plano TX
Yes We Can, Inc., Boca Raton FL
Young Actors Guild, Inc., Memphis TN
Young Musicians of Virginia, Virginia Beach VA
Youth Aid, Inc., Houston TX
Yuma Main Street, Inc., Yuma AZ
Zanimals Children Foundation, Inc., Miami Beach FL

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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