Internal Revenue Bulletin:  2005-45 

November 7, 2005 

Announcement 2005-83

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
4-Scor, Inc., Saylorsburg PA
ABZ Art Foundation, Inc., New York NY
Africana Literature Archives, Inc., New York NY
Albemarle Fire Safety Committee, Elizabeth City NC
All-Sports Hall of Fame Charitable Foundation, Inc., New York NY
Alpha Corporation, Atlanta GA
American Family Care and Immigration Services, Little Falls NJ
American Friends of Maccabi Health Services, New York NY
American Veterans Friendship Society, Inc., New Orleans LA
Angies Angels, Donaldsonville LA
Arc of Yadkin County, Inc., Yadkinville NC
Artists Betwixt and Between, Inc., New York NY
Arts America, Inc., Dumont NJ
Artspace at Tri-Main, Inc., Buffalo NY
Asian Culinary Society, Inc., New York NY
Basically Using Better Solutions, Incorporated, Northport NY
Big Piney Bluegrass Association, Inc., Houston MO
Blacks for Life, Milwaukee WI
Calumet Region Cluster Org., Chicago IL
Center for Brazilian Church Planting, New York NY
Chasdi Nissim Fund, Monsey NY
Chelsea Art Museum, West Orange NJ
Chien-Shiung Wu and Luke C L Yuan Natural Science Foundation, Inc., New York NY
Child Health Net, Inc., Mount Vernon NY
Children Living With Aids, Inc., Bronx NY
Church Upon This Rock, Houston TX
Citizens in Charge Foundation, Woodbridge VA
Cobblestone Productions, Incorporated, New York NY
Colorado Jesus Video Project, Colorado Springs CO
Columbus Archiver and History Center, Inc., Columbus GA
Costas Cure, New York NY
Costin Adoption Foundation, Norwich NY
Cumberland Island Conservancy, Inc., Atlanta GA
Delta Dawn Productions, Inc., New York NY
Dose, Inc., New York NY
Dynamic Empowerment, Inc., New York NY
ECDO Housing Development Fund Company, Inc., New York NY
Educational Opportunity Fund, Inc., New York NY
Exploring the Arts, Inc., New York NY
Families and Community Enrichment of Michigan, Inc., Detroit MI
Family Reunification Justice Project, Inc., New York NY
Flagler Volunteer Services, Inc., Flagler Beach FL
Forums Children Foundation, New York NY
Foundation for Tomorrows Leaders, New York NY
Foundation for Treatment of Mitochondrial Disorders, Inc., Silver Spring MD
Fowler Video Foundation, West Rockport ME
Fresh Start Women's Center, Memphis TN
Friendly Fifty Club, Inc., Mount Vernon NY
Friends of Kings Hill, Wallkill NY
Friends of the Dorothy Day Cottages, Inc., Staten Island NY
Friends of the Union County Animal Care and Education Center, Plainfield NJ
Friends of the West Orange Library, Inc., Winter Garden FL
Friendship House of India, Redford MI
General Daniel Chappie James Ch 1288 Experimental Aircraft Assoc., Valkaria FL
Genesis Life Center, Inc., Albany GA
Giving World Foundation, Inc., Williston VT
Givingwell Org., Inc., New York NY
Great American Duck Race of Deming, Inc., Deming NM
Grey Fox Foundation, Inc., Greenwich CT
Hands of Hope Development Corporation, Richmond VA
Hastings Waterfront Watch, Inc., Hastings Hudson NY
Healing Source, Rialto CA
Higher Education Opportunity Programs, Inc., New York NY
Historic Synagogue Restoration, Inc., New Rochelle NY
HOYA Human Development Corporation, Inc., Cypress TX
IABS Charities, Inc., New York NY
Independent Heights Park Community Redevelopment Corporation, Houston TX
Inner City Perception, Inc., New Kensington PA
Inspire, Inc., Indianapolis IN
Interfaith Housing Development Fund Corp., Suffern NY
International Anti-Poverty Law Center, Inc., New York NY
International Atlanta Ministries, Jonesboro GA
Irish Rail and Transport Heritage Foundation, Ltd., New York NY
Jasper County Historical Society, Bay Springs MS
Jeff County Conservancy Charitable Trust, Brookville PA
Jewish Alumni of Binghamton, Inc., New York NY
Jewish Center of the Hamptons, East Hampton NY
Jubillenium Foundation, Inc., New York NY
Karenina Dance Masters Intensive, Inc., New York NY
Kedma USA, Inc., Bronx NY
Kids Nutritional Services, Slidell LA
Klein Intermediate Parent Teacher Organization, Inc., Houston TX
Korean War Memorial of WNY, Buffalo NY
Last Witness Declaration Project, New York NY
Life Works Theatre, Inc., Rochester NY
Light of the Trinity Montessori School, Inc., West Orange NJ
Liza Barbieri Foundation, New York NY
Main Stage Coffeehouse Foundation, Yorktown Heights NY
Mars 2112 Education Outreach Program, Inc., New York NY
Matthew S. Hisiger Film Foundation, New York NY
McKinnleyleif Ericson Park Alliance, Ltd., Brooklyn NY
McMillans Helping Hands, Inc., Mineola NY
Meadowridge Ponds & Wetlands Preservation Association, Long Grove IL
Metro Wildlife Management Base, Inc., Brighton MI
Michael & Rochel Wolfe Charity Fund, Inc., New York NY
Mike Bright Basketball Camp, Inc., Bronx NY
Millenium Minds, Inc., Queens NY
Moazz Jazz Dance Ensemble, Seattle WA
Muse of Fire Theatre Co., Inc., New York NY
National Association of Blessed Billionaires, New Rochelle NY
No Walls Foundation, Inc., New York NY
Noble Heart Service, Gardena CA
Nonprofit Training Institute, Inc., Stone Mountain GA
Northern Burlington Soccer Club, Wrightstown NJ
Our Lady of Mercy Senior Manor Housing Development Fund Corporation, Bronx NY
Ox-Sheptyckyj Foundation, Inc., Yonkers NY
Paloverde Center for Behavioral Research and Education, La Verne CA
Palyul Changchub Dargyeling, Mill Valley CA
Panamerican Nikkei Association USA East, Inc., New York NY
Paradi, Inc., Mineola NY
Pendulum Dance Theater, Portland OR
Pennsylvania Station Arts Foundation, Inc., New York NY
Persuaders, Inc., Memphis TN
Photorelief Com, Inc., New York NY
Refuge, Inc., New York NY
Robert A. Patterson Memorial Scholarship Fund, Novato CA
Robert P. Joyce Scholarship Fund, Ltd., New Windsor NY
Rockland Business Association Foundation, Inc., Pearl River NY
Rockland County Jewish Childrens Museum, Inc., Pomona NY
Salve Regina, Inc., Staten Island NY
Sandra Brand Torah Distribution Fund, Inc., New York NY
Scripts Up, Inc., New York NY
Senior Care & Life Styles, Inc., Staten Island NY
SIKA, Inc., New York NY
Soma Partnership, Inc., San Francisco CA
Southeast Texas Fellowship of Churches, Beaumont TX
Spirit of Faith Community Development Corporation, N. Miami Beach FL
Stage of Learning, Inc., New York NY
Tell the Story Ministries, Inc., Deerfield Beach FL
Third Space Project, Inc., New York NY
Third World Records, New York NY
Topkid, Grosse Pointe MI
Tunnel Vision Writers Project, Inc., Montclair NJ
Tzidkas Rivka Memorial Fund Dankona, Inc., New Square NY
Zionist Information and Interment Organization of North America, Inc., New York NY

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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