Internal Revenue Bulletin:  2005-40 

October 3, 2005 

Announcement 2005-67

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
Academy Science Center, Inc., E. Greenwich RI
Ahepa Haverhill Foundation, Inc., Haverhill MA
Albanian Aid Society of New England, Inc., Oakville CT
Alive Process Theatre Co, Inc., New York NY
All Our Children Development Center, Inc., Hartford CT
A L W G Cadets, Inc., Wappingers Falls NY
American Caddie Corps, Inc., Pinehurst NC
American Friends of Groupe Scolaire Yabne, Inc., New York NY
American Friends of Mikdash Shaul, New York NY
American Friends of Zichron Nahum, Brooklyn NY
Amy Segal Feminist Foundation, Inc., Cambridge MA
Amys Udder Joy, Inc., Cromwell CT
Annie Diehl Foundation for the Education of Children, Riverside CA
Antioch/Carol City Community Development Corporation, Miami FL
Arrianna Society, Inc., Nashua NH
Arsdigita Foundation, Inc., Cambridge MA
Art & Literary Foundation of Holocaust Survivors, Ltd, New York NY
Arts Festival of Boston, Inc., Boston MA
As Safe as Possible Campaign, Great Neck NY
Asian Art Society of New England, Inc., Boston MA
ASJ, Inc., Hartford CT
Association for the Development of Libera Universita Maria SS Asunta, Boston MA
Athletes and Entertainers for Change, Inc., Westbury NY
Barannas Equine Rescue, Inc., N. Brookfield MA
Bible Mission and Services, Incorporated, Brooklyn NY
Boston IVF Help and Hope Foundation, Inc., Waltham MA
Boston Neighborhood Lifestyle, Inc., Boston MA
Boston Volunteer Bridge, Inc., Newton MA
Bradford Community Group, Bradford RI
Bridge Theatre Company, Inc., Jamaica Plain MA
Brookfield Theater & Dance, Brookfield CT
Cameron County Episcopal School, Brownsville TX
Capitol City Opportunities Industrialization Center, Inc., Hartford CT
Cardiac Arrest Survivor Network, Inc., Newton Centre MA
Celestial Artisans Educational Productions, Inc., Beverly Hills CA
Center for Creative Educational Solutions, Inc., Cedarhurst NY
Centre for Community Change International, Burlington VT
Chance of Success, Houston TX
Charles River Wind Ensemble, West Newton MA
Charting Your Own Course Foundation, Washington DC
Chelsea Street Foundation, Inc., Murry UT
Chemicals Out, Inc., Hingham MA
Cherokee Community Playground Fund, Ronkonkoma NY
Chester Dionna Habitat for Children, Philadelphia PA
Children of the 21st Century, Inc., Westport CT
Childrens Glaucoma Foundation, Inc., Boston MA
Childrens Media Foundation, Inc., Wellesley MA
Childrens Peace Project, Inc., N. Falmouth MA
Childrens Trust Fund, Inc., Arlington MA
Christian Right Organization, Inc., Worcester MA
CityPlays, Inc., Brighton MA
Clay County Property Owners Association, Somerville TX
Close to the Flame, Houston TX
Community Development Link, Inc., Cambridge MA
Community Education Initiative, Inc., Woburn MA
Community Outreach for Youth into the 21st Century, Medford OR
Community Service Com, Inc., New York NY
Comprehensive Multi-Cultural Services, Inc., Brooklyn NY
Connected to Life, Inc., Boston MA
Connecticut Construction Development Center, Hartford CT
Connecticut Critical Incident Stress Debriefing Network, Inc., Branford CT
Consumers for the Increase in Disposable Income CIDI, Peekskill NY
Cornerstone Christian Music World Wide, Inc., Framingham MA
Cornfield Point Preservation Society, Old Saybrook CT
Cranston Education Foundation, Inc., Cranston RI
Dacvo, Inc., Woodbridge CT
Dawn Institute, Canterbury NH
Deborah A. Adams Memorial Scholarship Fund, Worcester MA
Deen, Inc., New Haven CT
Dighton, PTO, Dighton MA
Dolphin Embassy USA, Ingleside TX
East Coast Pirates, Ipswich MA
East Coast Youth Ballet Company, Stamford CT
Eastern Nations, Inc., Norwich CT
Education-A-Must, E. Derry NH
Educational Support Services, Inc., Stamford CT
Eifman Ballet Foundation of America, Inc., New York NY
Employment Discrimination Law Advocacy Initiative, Inc., Cambridge MA
Enterprise Center, Inc., New Haven CT
Fall Mountain Friendly Meals, Allstead NH
Ferrisburgh Artisans Guild, Inc., Ferrisburg VT
First Internet Outreach Church, Burnet TX
Fit for Your Life Foundation, Ltd, Brookline MA
Flagg Chapel Community Outreach, Inc., Milledgeville GA
Flow, Inc., New York NY
Focus NH Institute, Epping NH
For Kids Sake, Bangor ME
Franklin Light Preservation, Inc., New Harbor ME
Freshwater Pond Community Center, Inc., Enfield CT
Friends in Deed, Inc., Nantucket MA
Friends of Rogers Theater, Inc., Lincoln MA
Friends of the Deer, Inc., Chestnut Hill MA
Friends of the Jewish Community of Brazil, Inc., Newton MA
Friends of the Viereck House Foundation, Ltd, Rockport MA
Friends of Wood Island, Yarmouth ME
Galen Research Institute, Inc., Watertown MA
Garden of Peace International Corporation, New York NY
Giving Tree Foundation, Wellesley MA
Gods Galley Foundation, Inc., E. Greenwich RI
Goldendale Educational Fund, Centerville WA
Grace Project, Inc., Shreveport LA
Greater Roxbury Workers Association, Inc., Roxbury MA
Haiti Lumiere De Demain, Inc., Fairfield CT
Halcyone, Inc., Newfame VT
Hansa Foundation, Inc., Rading MA
Harrison College/Queens College Alumni Association, Inc., Staten Island NY
Hartford Million Man March Local Organizing Committee, Inc., Hartford CT
Healing Light Institute of Spirituality, Inc., Worcester MA
Healthtalk, Inc., Saratoga CA
Help on the Way, Inc., Brookfield CT
Help Us Get Safe, Inc., East Bridgewater MA
Help Young Talents Philanthropic Fund, Belmont MA
Hollywood Education and Literacy Project — Harlem, Inc., New York NY
Holy Cross Class of 55 Fund, Worcester MA
Hope City Community Development Corporation, Hartford CT
Hope for the City, New York NY
Hopewell Center, Inc., Ranchos De Taos NM
Hudson Valley Care Centers, Inc., Ghent NY
Human Capital International, Inc., East Hartford CT
I A R N Amateur Radio Peace Corps Foundation, Inc., Belgrade Lakers ME
Icharity Com, Inc., Mineola NY
Institute Duartano De Estados Unidos, Inc., Mineola NY
Institute for the 21st Century, Inc., Boston MA
Institute for the Economic Development of Children, Philadelphia PA
Institute for the Study of Coherence and Emergence, Inc., Naples FL
Institute of Islamic Research and Teaching, Inc., Roxbury MA
Institute of Preventive and Nutritional Medicine, Inc., Greenville RI
International Forum for ACEH, Elmhurst NY
International Foundation for the Arts, Inc., New York NY
International Network for the Prevention of Elder Abuse, New York NY
James Norton Foundation for the Sons of Breast Cancer Patients, Centerville MA
Jamoba, Inc., New York NY
Jeffrey M. Slavin Foundation, Roslyn NY
Jide Charitable Foundation, Chicago IL
Joes Sock Fund for Homeless Veterans, S. Attleboro MA
Joseph J. Ferreira, Jr. Memorial Scholarship Fund, Bristol RI
K-9 Crime Stoppers, Inc., Manchester CT
Kang Tsou Memorial Fund, Warwick RI
Keith P. Gallagher Memorial Foundation, College Point NY
Keren Nafesh Shimon & Malka, Brooklyn NY
Kids Involved in Disability Sports, Inc., Lowell MA
Kids Voting Vermont, Inc., Montpelier VT
King of Glory Ministries, Leominster MA
La Excels, Lewiston ME
Lake Champlain Admirals Hockey Association, Essex Junction VT
Learn to Invest, Inc., New York NY
Leviticus Cultural Center, Inc., Brooklyn NY
Linden Fund USA, New York NY
Long Island Residential Association, Inc., Hauppauge NY
Love of a Shepherd Rescue, Glaes Perry CT
Lower Merrimack Street Neighborhood Association, Newburyport MA
Lutheran Housing Development Fund Corporation of Pawling, Brooklyn NY
Magda and Bobo Productions, Inc., Dorchester MA
Maine Fish Hatchery Adoption Foundation, Inc., Jay ME
Maine Jazz Festival, Inc., Topsham ME
Maine Youth Hockey League, Brunswick ME
Mart 125 Merchants Management Association Incorporation, New York NY
Mary Agnes English Foundation for the Adult Learning Disabled, Inc., Jamaica Plain MA
Mashpee Watershed and Land Trust, Inc., Mashpee MA
Mason Square Community Development Corporation, Springfield MA
Mazal Institute, Inc., Brighton MA
McIntyre Education Foundation, Incorporated, New York NY
Metacom Education Project, Inc., Quincy MA
Meuleh, Inc., Brooklyn NY
Migraine Awareness, Inc., Chestnut Hill MA
Mikvayt Bnot Yisrael, Inc., Lynn MA
Milton Soccer Club, Milton NH
Mom to Mom Ministries, Inc., Lexington MA
Morris Park Hockey, Inc., Bronx NY
Mountain Ministry, Inc., N. Marlboro VT
Muslim Relief Trust of Boston, Inc., Weston MA
My Brother's Keeper Youth Center, Inc., Austell GA
Myrasia International, Inc., Brooklyn NY
Narragansett High School Scholarship Foundation, Narragansett RI
National Swing Ballroom & Performing Arts Association, Marlboro MA
Network New Hampshire a Coalition of Community & Family Resource Program, Concord NH
New England Black Educators Association, Inc., Manchester NH
New England Health Research Collaborative, Inc., Wellesley MA
New England Outreach Program, Inc., Worcester MA
New England Widowed Services, Inc., North Salem NH
New England Wolfpack Baseball Club, Inc., Brighton MA
New Millenium Rehabilitation Services, Brooklyn NY
New Vision Foundation Inc./GFCC Foundation, Inc., Framingham MA
Nicholas Green Scholarship Fund, Inc., Swampscott MA
No Guns Association, Inc., Quincy MA
Nolan Firth Foundation, Yorktown Heights NY
Non-Violence Works, Inc., Pawtucket RI
Northeast Performing Arts Council, Inc., Wellesley MA
Northern Ireland Womens Research and Training Institute, New York NY
Norton Street Neighborhood Revitalization Corp., Portsmouth NH
Ogunquit Costume Ball, Ogonquit ME
Old Rochester Educational Foundation, Inc., Mattapoisett MA
Olmsted Gardens, Inc., Providence RI
Operation Help, Portland ME
Oquossoc Trails, Inc., Oquossoc ME
Orthodox Minyan of Northampton, Inc., Northampton MA
Orthodox People in America, Saint Louis MO
Our Lady of Fatima Community Shrine Corp., Pepperell MA
Paolo Cavallo Ministries, Inc., Westerly RI
Parrotlinks Foundation, Cranston RI
Pass the Word, Central Point OR
Path of Success, Inc., Wallingford CT
Patrick Murphy Charitable Trust, Boston MA
Peacemaintenance International, Providence RI
Percy Lewis Jr. Educational Center, Roxbury MA
Peter J. Horan Memorial Fund Foundation, Inc., Smithtown NY
Philanthropic Musical Performances of Massachusetts, Inc., Abington MA
Philippine American Association of Medical Technologist, Holliswood Queens NY
Philippine-American Friendship Society, Inc., New York NY
Potter-Water Neighborhood Association, Inc., Framingham MA
Preservation for Posterity, Inc., Boston MA
Pressed Wafer, Ltd., Boston MA
Proactive Philanthropy, Marshfield MA
Proscenium Fund for Audience Development, Inc., Salem MA
Prosperity, Everett MA
Providence Family Resource Center, Inc., Bronx NY
Puerto Rican Social and Cultural Festival of New Britain, Inc., New Britain CT
Quincy-School Community Partnership, Inc., Quincy MA
Randolph Pride Committee, Inc., Randolph MA
Read Now, Incorporated, Syracuse NY
Real Rhythm, Inc., New Fairfield CT
Redemption USA, Lyme OH
Rescue International Fund, Inc., Dover MA
Revive Us Again Ministries, S. Portland ME
Rhode Island Search & Rescue Team, Warwick RI
Rockaway Childrens Learning Center, Inc., Far Rockaway NY
Ron Rice Foundation, Detroit MI
Rotoplast Foundation Charitable Trust, San Francisco CA
Royal Hawaiian Blues Air Force, Inc., Kailua-Kona HI
R.V.C. Twenty-First Century Fund, Rockville Century NY
Sach Khand Nank Dham, Inc., Floral Park NY
Sanbornton Senior Housing Corporation, Inc., Sanbornton NH
Sandcastles of the Hamptons, Inc., West Hamptons NY
Sangha Tibet Resource Center, Inc., Somerville MA
Sankofa Rainbow Organization, Bronx NY
Save a Dog, Inc., Wayland MA
Seabreeze Transportation, Glenburn ME
Scios Nova, Inc., Jamaica Plain MA
Second Chance, Inc., Carbondale CO
Secure Visitation Services, Inc., Houston TX
Selah Conference Center and Global Mission, Inc., Bay Shore NY
Shamanic Conservancy, Inc., Bearsville NY
Shawka Society of Hawaiis Aware Women Kombatting Aids, Captain Cook HI
Shree Sitaram Hanuman Mandir, Inc., Far Rockaway NY
Sight Without Glasses Foundation, Inc., Framingham MA
Sikh Media Action Resource Task Force, Germantown MD
Silent Voices, Inc., Richmond Hill NY
Sisterhood Infinity, Inc., Brooklyn NY
Skyview Development Group, Inc., Cecil NJ
Smithtown Fire Department, Inc., Smithtown NY
Society for Humane Action, Washington DC
South Boston Literary Gazette, Inc., Boston MA
Southwest Oklahoma I-Care, Inc., Apache OK
Speakup Com, Inc., Burlington MA
Spirit II Spirit Ministry of Prayer, Inc., New York NY
S/S Corporation, Castleton VT
St. Paul Baptist Church Housing Development Organization, Inc., Bridgeport CT
Sterling Therapeutic Program, Inc., Charlotte VT
Stone Soup Poetry, Inc., Newton MA
Straight Street Family Life Center of Hope, Inc., Brooklyn NY
Success Track, Inc., Brooklyn NY
Summer Music Festival, Inc., Putnam CT
Summit Foundation for Teen Leadership, Inc., Brewster MA
Susan M. Hayes Scholarship Fund, Inc., Quincy MA
Takayasus Arteritis Association, Bedford NH
Tall Ships Newport Committee Tall Ships Newport 2000 Salute, Newport RI
Technology Transfer Project, Inc., New Haven CT
Thomas W. Peterson Melanoma Research Foundation, Inc., Ridgefield CT
Tolland Senior Housing, Inc., Hamden CT
Toras Netzach, Inc., Flushing NY
Tower-Flagg Farm, Inc., Cumberland RI
Treaty Juvenile Justice Program, Inc., Wolfeboro Falls NH
Turning Point Foundation, South Hero VT
Uganda American Islamic Foundation, Inc., Woburn MA
Ukranian American Cultural Foundation, Middletown NY
Union Hill Project, Allston MA
United Cancer Fund, Inc., E. Windsor Hill CT
Universal Vision, Houston TX
Upper Valley Humanitarian Crisis Relief Fund, Inc., Lebanon NH
Urban Associates, Inc., Toms River NJ
Vasco De Gama Portuguese Cultural & Civic Center, Inc., Bridgeport CT
Vermont Taekwondo Association, Inc., Montpelier VT
Vernon Hill Post 435 American Legion Scholarship Foundation, Inc., Worcester MA
Ves, Inc., North Andover MA
V I B E Athletics, New Britain CT
Village Library Society of Dennis, Dennis MA
Wakefield Youth Center, Sanbornville NH
Warwick Rotary Charitable Foundation, E. Greenwich RI
Wellborn Ecology Fund, Inc., Cornish NH
Westerly Associates, Inc., S. Dartmouth MA
Westport New Millennium Foundation, Inc., Westport CT
Westside Animal Rescue, Inc., New York NY
Wise Up, Inc., New Rochelle NY
Womens Educational and Community Resources, Inc., Norwell MA
Wordsight Association, Fall City WA
World Future Fund, Inc., Alexandria VA
Yarmouth Housing Opportunities, Inc., S. Yarmouth MA
Youth Unlimited, Inc., of RI, Little Compton RI

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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