Internal Revenue Bulletin:  2005-38 

September 19, 2005 

Announcement 2005-65

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
21st Century Womens Leadership Center, Inc., New York NY
A Better Way Foundation ABWF, Inc., New Haven CT
A C P D D, Inc., Setauket NY
A Razvin Trust for Russian American Understanding, Great Neck NY
Academie De Vie Charter School, Inc., Pasadena TX
Acclaimed Dance Company, Inc., Baton Rouge LA
Act Up, Inc., – Alternative Creative Theater, Vernon CT
Affordable Home Care, Inc., Portsmouth VA
Agape Net, Inc., Houston TX
Alan Seabrooks Multi Service Center for Family Life, Inc., Brooklyn NY
Allegro Performers Parents Association, Kent WA
Alleyne School Alumni of the USA, Inc., Brooklyn NY
Always Believe Foundation, Greensboro NC
American Academy of Distance Learning & Training, Inc., Valley City ND
American Friends for the Voice of Russian Jewry, Brooklyn NY
American Friends of Dor Vador Institutions, Inc., Brooklyn NY
American Friends of Etachadut Amosdos Bkiryat Sefer, Brooklyn NY
American Friends of Machon MIFNE, Inc., New York NY
American Friends of Z A K A, Inc., Brooklyn NY
American Standard Bred Adoption Program of Michigan, Inc., Hillman MI
Amigos De Apostoles Y Profetas, Inc., Uniondale NY
Amsterdam Sports Foundation, Inc., New York NY
Annie R. Thomas Foundation, Shreveport LA
Aquarium Sea Cadets, Brooklyn NY
Art Forum for Children, Inc., New York NY
Arts From the Heart Arts Consortium, Richmond VA
Asian Community Media Institute, Inc., Saint Paul MN
A S K, Inc., Baltimore MD
Ates Turkish Charity, Glen Burnie MD
Aurora Women and Girls Foundation, Inc., Bristol CT
Aviation Volunteer Fire Department Engine Company 3, Inc., Bronx NY
Badger Aquatics Club, Inc., Madison WI
Bainbridge High School Instrumental Music Boosters, Bainbridge Island WA
Ballet Arts Dance Co., Inc., Endicott NY
Bare Elements Theatre Group, Ltd., New York NY
Bay Area Senior Resources, San Francisco CA
Bernardo Yorba Choir and Handbell Music Boosters, Yorba Linda CA
Best Beginnings, Inc., Franklin Square NY
Betances Youth Program Advisory Board, Inc., Bronx NY
Biltmore School Alumni Association, Asheville NC
Bobbys Place, Inc., Birmingham AL
Buffalo Philharmonic Orchestra Volunteer Foundation, Inc., Buffalo NY
Buffalo Premier Futbol Club, Inc., N. Tonawanda NY
Bulldog Conditioning Club, Inc., Silver Spring MD
Caldwell County Cares Historical Society, Inc., Polo MO
California Raisin Country Festival, Fresno CA
Cambridge Area Chamber of Commerce Foundation, Cambridge MN
Campus, Inc., Ann Arbor MI
Cashmere Schools Foundation, Cashmere WA
Casita Park Housing Development Fund Co., Inc., New York NY
Catching Your Dreams, Inc., La Mesa CA
Chamael Wrestling Club, San Jose CA
Chano Pozo Foundation, Inc., New York NY
Charitable Limb, Rogers AR
Charlie Brown Foundation, Budd Lake NJ
Chicago Oxford Society, Chicago IL
Childrens A I R Foundation, New York NY
Choral Sounds of Chicago, Inc., Chicago IL
Christian Affordable Home Ministries, Stockbridge GA
Christian Broadcasting Support Organization, Inc., Mena AR
Christmas in April Cleveland, Cleveland TN
Cire Foundation, Incorporated, Broomfield CO
Collective for Social Services, Inc., Cheverly MD
Communities in Schools of San Francisco, Inc., San Francisco CA
Communities in Schools of Snohomish County, Everett WA
Community Health Reach Foundation, Los Angeles CA
Community of New Hope, Chapel Hill NC
Comprehensive Allied Health Intervention Services, Inc., Fort Worth TX
Computerized Training Institute of America, Inc., Far Rockaway NY
County Line Riders of Catalina, Inc., Tucson AZ
Creative Learning School, Inc., Burlingame CA
Creative New York, Inc., New York NY
Crescendo Productions, Murray UT
Cross High Band Booster, Cross SC
Crum Area Little League, Crum WV
Custodians of Russian Culture, Inc., Brooklyn NY
Dallas National 2003, Dallas TX
Deborah Messi Memorial Fund, Inc., Garden City NY
DeFranco Public Charity for the Enhancement of Education, Inc., Niagara Falls NY
Dental Care International Foundation, Inc., Coram NY
Diamond Gals of Ohio, Inc., Stow OH
Dile Foundation, Inc., Randallstown MD
Disability Network, Inc., Brooklyn NY
Divide County Quarterback Club, Inc., Crosby ND
Dolphin Whale & Marine Wildlife Foundation, Santa Cruz CA
Dome Artist Outreach, New York NY
Dylan Malamala Cystic Fibrosis Foundation, Palm Beach Gardens FL
Earth Ecology Institute, Inc., Baton Rouge LA
Emergency Medical Services Command Memorial Foundation, Inc., Brooklyn NY
Emma Winograd Foundation, Inc., Suffern NY
Esperanza Performing Arts Association, Inc., San Diego CA
Extra Loud, Inc., New York NY
Eya Foundation, San Antonio TX
Faith in Action of Fannin County, Inc., Blue Ridge GA
Faith Urban Ministries, Euclid OH
Families United Performing Art Learning & Counseling Center, Long Beach CA
Family Grief Center, Colorado Springs CO
Fantod Theater, Chicago IL
First Home Foundation, Inc., Rego Park NY
Foundation for Intercultural Travel, Inc., White Plains NY
Foundation of Moral and Ethical Development, Inc., Brooklyn NY
Friends of A A M O R, Inc., Higganum CT
Friends of Drama Foundation, Inc., White Plains NY
General Service Industries, Tulia TX
Generation Excellence, Inc., Flushing NY
Global Emergency Org., Inc., Northport NY
Grace Community Sports Program, Inc., Saint Albans NY
Greater Mount Olive Missionary Community Development Learning Center, Hamilton Township NJ
Greater South Loop Association, Chicago IL
Green Cure, Inc., Ventura CA
Greenfield Parent Teacher Organization, Greenfield NH
Greg Evangelistic Ministries, Inc., North Miami FL
Grifton Flood Relief, Grifton NC
Healing Partners of Santa Fe, Inc., Santa Fe NM
Heavensent 2000, Inc., Lithonia GA
Help the Children Foundation, Inc., Brooklyn NY
Helping Hands Ministry, Lyman ME
Helpnet-USA, Inc., South Orange NJ
Hereandnow Theatre Company, S. Pasadena CA
Higher Mission Foundation, Kansas City KS
Hughes Boys Center, Inc., Perris CA
I-Gyan, Inc., Chestnut Hill MA
Indian Nation, Coal Grove OH
Indigenous Learning Institute, Cushing OK
Inmate Families Organization, Inc., Manchaca TX
Inner City Community Development Corp., Roosevelt NY
Inner City Youth Alive, Philadelphia PA
Interlink, Mankato MN
International Committee for Preservation of Gravesites of Geonai Pressburg, Brooklyn NY
International Multicultural Network of Southern California, Los Angeles CA
International Outreach Ministries, Inc., Pearland TX
ITAV, Inc., Teaneck NJ
J. H. Omega Mission Center, Inc., Flushing NY
Jewish Lifeline, Inc., Brooklyn NY
John Kruk Charities, Keyser WV
Jump Start NY, Inc., New York NY
Junior Scratch Tour of America, Riverside CA
Just Solutions, Brattleboro VT
Kangaroo Kids a Corporation Caring for Children, Palm Desert CA
Kansas City Blaze Softball Club, Olathe KS
Key School of Vermont, Inc., Brownsville VT
Kids First Educational Center, Southfield MI
Kimberly Youth Basketball Association, Inc., Appleton WI
Korean Association of Retired Persons, Inc., New York NY
Kuljit Bindra Charitable Foundation, Inc., New York NY
L A Village Recreation and Rehabilitation Center, Los Angeles CA
La Costa Canyon High School Grad Nite Association, Encinitas CA
Lathrop Baseball Softball Association, Lathrop MO
Learning Adventures, Tigard OR
Leesburg Summer Recreation League, Leesburg IN
Lew E Learning Center, Chicago IL
Liddies Family Daycare, Carson CA
Lidia Matticchio Bastianich Foundation, New York NY
Life International Mission, Inc., Dallas TX
Lifeskills 101, Newcastle CA
Lifeworks and Associates, Inc., Huntington Station NY
Lincoln Charter School East PTO, Denver NC
Lloyd A. Schneider/Daphne H. Schneider Mounds and Habitat Uniting Native Tribes Foundation, Inc., McFarland WI
Logos Institute, Gladwyne PA
Lone Star Summer Swim League, San Antonio TX
Long Island Sound Sharks Football, Inc., Shoreham NY
Lords Harvest, Inc., Lavallette NJ
MaAfrika Tikkun USA, Inc., White Plains NY
Macedonia Human Services Cultural Training Center, Inc., Punta Gorda FL
Marietta Scrappers Used Baseball, Inc., Smyrna GA
MCR Budget Counselors, Inc., Merrilville IN
Medical Aid Foundation, Inc., New York NY
Mercy Mountain Housing, Inc., Williamsburg KY
Mercy Mountain Transportation, Inc., Williamsburg KY
MIA K, New York NY
Midwest Magic Basketball Association, Bartlett IL
Ministry of Prayer, Praise and Provision, Zimmerman MN
Mirror to the Soul, Dallas TX
Missouri Epsilon Scholastic Foundation, Inc., Springfield MO
Mochon Kocho Shel Halacha, Inc., Brooklyn NY
Mosdot Chinuch Vchesed Dchasidei Gur, Inc., Brooklyn NY
Muslims on Long Island, Inc., Bethpage NY
NAEC Community Development Company, Inc., Amityville NY
National Breast Cancer Directory, Inc., Hackensack NJ
National Campaign Against Youth Violence, Washington DC
National Debt Counseling Corp., Huntington NY
National Homeschool Music Ensembles, Inc., Tecumseh MI
National Sports Marketing Education Foundation, Manhattan Beach CA
Navy Sailing Foundation, Chicago IL
N B C — U S A Housing, Inc., Thirty, Cleveland OH
New Avenue Theatre Project, Inc., New York NY
New Creation Christian Camp, Inc., Hickman NE
New Haven Healing Center and Hospice, Phoenix AZ
New Horizon Track Club, Inc., Dobbs Ferry NY
New York Aid Society, Jericho NY
Newschelle Corporation, Brooklyn NY
Nor Cal Baseball, Inc., Danville CA
North Carolina Action for Youth, Goldsboro NC
North Penn Panthers Wrestling Club, Lansdale PA
Northeast Ohio Womens Hockey Organization, Columbia Station OH
Omas Farm Food Unlimited, Incorporated, Brooklyn NY
One Rose Foundation, Inc., Flushing NY
One Step, Inc., Bakersfield CA
Operations Reach Out Across Miami, Inc., Miami FL
Orange After School Program, Inc., E. Barre VT
Orange County Lutheran Youth Band, Orange CA
Organization of Black Airline Pilots, Silver Spring MD
Orland Park A Girls Fast Pitch Softball, Palos Heights IL
Paul J. Tsang Foundation, Chapel Hill NC
Penn Hills Multipurpose Service Corporation, Verona PA
Permanent Rescue, Conway SC
Perry Fund for Others, Charlottesville VA
PFW Promotions, Inc., Princeton NJ
Piney Woods Mental Health Consumers, Inc., Zavalla TX
Pittsburg High School Crime Stoppers, Pittsburg TX
Police Athletic League of North Huntingdon Umpire School, Inc., North Huntingdon PA
Pool Hawks Booster Club, Kaneohe Bay HI
Press Freedom Foundation, North Miami FL
Princeton Youth Wrestling Club, Princeton MN
Priority Methang, Inc., Sunrise FL
Prospect Park Players, Minneapolis MN
Prospect Plaza Development Corporation, Brooklyn NY
PTO Massachusetts Parent-Teacher Organization Runkle School, Brookline MA
R & R Foundation, Inc., Brooklyn NY
Racing for the Cross Ministries, Elgin SC
Reach Foundation, Shaker Heights OH
Rescued Pet Foundation, Los Angeles CA
Resources for Economic Development, Mesa AZ
Rev. Samuel Powels Foundation, Blythe CA
Richer Equine Sanctuary, Inc., Staten Island NY
River of Life International Fisheries, White Bear Lake MN
RMS Music Parents Association, Inc., Homestead FL
Rose of Sharon Enterprises Society, Brooklyn NY
Rough Cut Indians, Baton Rouge LA
Saigon Childrens Charity USA, New York NY
Samalitan Christian Childrens Fund, Inc., Pasadena CA
Second Chance for a New Life, Inc., Roselle NJ
Seeds for Self-Reliance, Inc., New York NY
Shasta Works, Inc., Redding CA
Shekinah Creatives Unlimited, Littlerock CA
Shorewood Orchestra Boosters, Shorewood WI
Sisters-N-Company, St. Louis MO
Society for Research Into Enlightenment, Loon Lake WA
St. Clair Athletic Booster Club, St. Clair MO
St. Joseph County Family Investment Initiative Corporation, South Bend IN
Star Community Development Corporation, Ossining NY
Stephens Hope Foundation, Chetek WI
Styleworks, Brooklyn NY
Suburban Housing Holding Corp., Bay Shore NY
Suzanne Stanway Memorial, Inc., Highland Mills NY
Tale Spinners, Wasilla AK
Tatra Foundation for Music, Inc., Reading MA
Tears Foundation, Houston TX
T E N Female Athletics, Montgomery AL
Thunder Baseball, Pace FL
Town of Ossining PBA, Inc., Montrose NY
Tremont Settlement House, Inc., Bronx NY
Trinidad & Tobago Hummingbird Forum, Inc., Brooklyn NY
Trinity Social Justice Institute, Austin TX
True Fruit Ministries, Inc., East Quogue NY
True Light Day Care, Austin TX
Union Day Care Center, Inc., Astoria NY
United Albanian Appeal, Bronx NY
United Confederation of Taino People, Inc., Corona NY
University City East, Inc., University City MO
Upstage at WRHS, Inc., Holden MA
Vandegrift Institute, Phoenix AZ
Veex Health & Information Service Corp., Oakland CA
Vehicle Access Network VAN, Denton TX
Village of New Hope, Fayetteville GA
Villar-Hauser Theatre Development Fund, Inc., New York NY
Warner Robins Resident Council, Inc., Warner Robins GA
Water Valley Community Church, Greeley CO
Waterman Wharf Rat Society, Inc., Galveston TX
West Babylon Sunburst, West Babylon NY
West End Neighborhood Association, Inc., Johnson City TN
Western Technology Center Foundation, Burns Flat OK
Weston Babe Ruth Softball League, Weston CT
Whitnall 3–D Booster Club, Hales Corners WI
William T. Mayo Educational Center, Inc., Baltimore MD
Wilmington Bucs Baseball 16–U, Wilmington NC
Women of Grace Ministries, Inc., Macon GA
Women of Proverbs 8 Council, New York NY
World Hope, Inc., Brooklyn NY
World Peace Foundation, Brooklyn NY
World Peace Through Technology Organization, San Francisco CA
World Space Theatre Company, Chicago IL
Wright Computer Connection, Dayton OH
Yale Alley Cats, Inc., New Haven CT
Yellow Jackets Softball Club, Westminster CO
Youth Ballet of CNY, Inc., Scottsville NY
Zoe Community Education & Empowerment, Los Angeles 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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