Internal Revenue Bulletin:  2006-4 

January 23, 2006 

Announcement 2006-5

Foundations Status of Certain Organizations


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
2nd Chance Young Adult Organization, Seattle WA
29 11 Student Ministries, Mars Hill NC
E. 107th St. Oldtimers Alumni, New York NY
A. E. Thomas Foundation for Integrative Medicine, Albuquerque NM
After School Tutoring Homework Assistance Program, Hazelton PA
AGAPE, Hobbs NM
America Health Care Resuscitation Organization, New York NY
Association of Priest, Inc., Jacksonville FL
Avalon R & D, Inc., Williamsville NY
Baskets of Hope, Brecksville OH
Ben Rush Elementary School Foundation, Redmond WA
Bexar County Youth in Action, San Antonio TX
Bright Future Foundation, Beverly Hills CA
Broadcast Freedom International, Inc., Blandford MA
Bucks County Affordable Housing Corporation, Doylestown PA
Buffalo Soldiers Foundation, Ft. Myer FL
Capoeira Arts Foundation, Inc., Berkeley CA
Carequest Group, Inc., Memphis TN
Carl Aven Ministries, Inc., Catoosa OK
Casa Major, Inc., Fountain Valley CA
Center for US-Japan Comparative Social Studies, San Diego CA
Chicago Metropolitan Development Association, Aurora IL
Child & Family Development Services, Inc., Tulsa OK
Childrens Amputee Foundation, Inc., Greensboro NC
City Youth Adventures, Cincinnati OH
Compassion Unlimited IC, Chico CA
Connections to Success, Houston TX
Costa Rica-Latin America School Supplies, Inc., Palm Bay FL
Daughters of the King of Judah Ministry, Albany GA
Destiny Foundation, Moss Point MS
Doc Communications Media Group, Somerset NJ
Educators Basketball Association, Inc., Boyds MD
El Segundo Youth Football & Cheerleading, Inc., Redondo Beach CA
Elementary Decisions, Inc., Richmond VA
Fathers on Rights for Custody Equality, Louisville KY
Firearms Owners Against Crime Educational Fund, Inc., McDonald PA
First Homebuyers Group, Inc., Greensboro NC
Fort Smith Christian School Foundation, Fort Smith AR
Garden City Boxing Club, Garden City KS
Gehazi Group Home, Inc., Railto CA
Georgia Guides, Inc., Reidsville GA
Grace Foundation, Folsom CA
Great American Duck Race of Deming, Inc., Deming NM
Greater Houston Charismatic Youth Center, Inc., Pasadena TX
Harris Low Income Medication Assistance Organization, Huntington WV
Hawthorne Smith House Lil Bit of Heaven, Dallas TX
Hokkaido International School Endowment Fund, Inc., Portland OR
Homes for the Hopeless, Rocky Mount NC
Hope and a Future, Inc., Suitland MD
House of Dreams, Inc., Rockmart GA
Humanitarian Force, Fayetteville NC
Illinois State Police Heritage Foundation, Incorporated, Springfield IL
Images for Nonprofit, Inc., Wilmette IL
Inland Mom & Dad Mission, Ontario CA
Inspiring Excellence, Tucson AZ
Institute for the Study of American Religion, Santa Barbara CA
International Healing Network, Inc., Houston TX
International Museum of Military History, Dighton MA
Islam & the Community of Sacramento, Sacramento CA
Jeremiah Group, Inc., Pontevedra Beach FL
Justus Curry Foundation, Husum WA
Kansas City Eritrean Development Foundation, Kansas City MO
Kimberly Asther Ministries, Roland AR
King Works, Inc., Tampa FL
Kitchen K – A Design Gallery, Inc., Washington DC
Last Resort Foundation, Inc., Hercules CA
Lay Claim Gods New Covenant Ministry, St. Louis MO
Liberty Historical Society, Inc., Kansas City MO
Life's Blood Ministry, Colorado Springs CO
Light of the Trinity Montessori School, Inc., West Orange NJ
Literacy Indiana, Inc., Bloomington IN
Memorable Moments Wishes and Youth Services, Inc., Birmingham AL
Men Against Domestic Violence, Bonifay FL
Meristem, Inc., Brooklyn NY
Metropolitan Alliance, Inc., Washington DC
Metropolitan New York Chapter Delaware State Univ. Alumni Assoc., Bronx NY
Mid-Texas Cultural Center, Inc., New Braunfels TX
Mission Endowment Fund of Malta Lutheran Church, Malta MT
Mount Olive Adult Day Care Home, Charlotte NC
Music With a Mission, Inc., Lexington KY
New Future Education Fund, San Marino CA
New Jerusalem Assistance Ministries, Houston TX
Norman Borlaug Heritage Foundation, Cresco IA
North Firefighters Benevolent Fund, Inc., Naples FL
North Hills Jaycees Foundation Charitable Trust, Simi Valley CA
Northeast Mississippi Heritage Tr, Corinth MS
Northern Tier Neighborhood Crime Watch, Great Bend PA
Northwest Action Council, Inc., Chicago IL
NSI-Hannibal Riverbluff, Inc., Bowling Green MO
Oak Center Neighborhood Association, Oakland CA
Oklahoma Film Academy, Tulsa OK
Ole Gilliam Mill Park, Sandford NC
Omentum Research Foundation, San Gabriel CA
On My Way, Atlanta GA
One Accord Asset Development Fund, Hilliard OH
One By One, Inc., Clarkston GA
Open Door Society, Inc., N. Hollywood CA
Organization for Islamic Learning, Charlottesville VA
Peace B Still Foundation, Inc., Lehigh Acres FL
Pennfield Parent Teacher and Student Organization, Battle Creek MI
People Awareness Council, Inc., American Falls ID
Planet Dog Philanthropy, Portland ME
Prescott Center for Nonviolent Communication, Prescott AZ
Pro Desarrollo Comunitario Prodecom, Inc., Los Angeles CA
Project R O S E – B U D S, Inc., Romeoville IL
Prop Development Group, Missouri City TX
Real Malibu Players, Malibu CA
Residents Council of Harriet Tubman Terrace Apartments, Detroit MI
Resource Alliance, Inc., Washington DC
Right One Corporation, Los Angeles CA
Rocky Mountain Horse Foundation, Tabernash CO
Rowland Youth Club, Greentown PA
Saegertown Heritage Society, Saegertown PA
Saints Helping Saints Community Outreach, Inc., Victorville CA
Selective Multi-Services, Inc., Bronx NY
Sequel Mental Health, Detroit MI
Serenity Village, Inc., Eastman GA
Sierra Watch, Piedmont CA
Sociedad Humantaria Pro-Animales, Inc., Guayama PR
Sons of Thunder Ministries, Lathrup Village MI
St. Mark Development Corporation, Inc., Cincinnati OH
Sunshine Ethority, Far Rockaway,   NY
The Way, Norman OK
Threshold–The Next Step, Inc., Reedville VA
Triad of West Virginia, Inc., Charleston WV
Turning Point Emergency Shelter, Houston TX
United Cancer Research Foundation, Longhorne PA
Victoria Lions Fastpitch Association, Victoria MN
West End Clinic, Inc., St. Louis MO
West Tallahatchie County Consortium, Inc., Webb MS
Wilson Community Development Corp., Phoenix AZ
Winters Institute, Winters CA
Witness, Inc., Albuquerque NM
Woodruff-Adams Foundation, Poplar Bluff MO
World of Wonders, Port St. Lucie FL
Wound Biotechnology Foundation, Inc., Boston MA
Yeshua Foundation, Inc., Elgin IL

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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