Internal Revenue Bulletin:  2006-8 

February 21, 2006 

Announcement 2006-14

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
A & G Ranch and Recreation, Houston TX
Acclaimed Dance Company, Inc., Baton Rouge LA
Alex Group, Inc., Middle Island NY
American Friends of Afikei Torah, Chicago IL
American Samoa Alternate Native Ornamental Development, Pago Pago AS
Andrew Merritt Ministries, Inc., Detroit MI
Ange Gardian Foundation, Naalehu HI
Angelic Foundation, Arlington VA
Animal Fair, Lincoln NE
Art Ambassadors, Oakland CA
Arts & Academic Learning Centers, Los Angeles CA
Ashton Charities, Inc., Chester NJ
Austins Angel Memorial Fund, Germantown MD
Awareness Foundation for the Disabled, Inc., Cranston RI
Battle Creek-Ida Grove School Foundation, Inc., Ida Grove IA
BBS Charities, Inc., St. Louis MO
Big Fun Experiential Education Trips, Inc., Bryan TX
Birthright of Aurora, Aurora MN
Brian D. Berlin Memorial Charitable Trust, Albertson NY
C Heart, Chandron NE
Care At Home, Inc., Houston TX
Caring Hands Training Center, Mableton GA
Center of Living Growing Gardening, Matoaka WV
Center Street Community Development Corporation, Oakland CA
Central Fulton Educational Foundation, McConnellsburg PA
Charlie Hodge Youth Club, Henderson NC
Child Friendly Foundation, San Diego CA
Childrens Enrichment Services, Inc., Sacramento CA
Circle Blue Productions, Malibu CA
Cleota Youth and Women Service Center, Carson CA
College Bound Funding, Portland OR
Colorado Freedom of Expression Foundation, Denver CO
Community Health Care, Inc., Greensboro NC
Community Outreach Services, Inc., Bronx NY
Constitutional Educational Association, Inc., Bath OH
Corsica River Foundation, Inc., Centreville MD
Council for Organizational Research and Evaluation, Inc., Marriotsville MD
Country Doctor Outreach, Kahuku HI
Crisis Institute, New Orleans LA
DAJ Unlimited, Inc., Ft. Lauderdale FL
Daughters of Africa in the Diaspora, Newark NJ
Dega International, Inc., Apopka FL
Desilu Too Foundation, Boulder City NV
Dilworth Group, El Paso TX
DJ Angels, Inc., Independence MO
Donna Maria Zerbo, Morristown NJ
Downtown Elkhart Development Corporation, Elkhart IN
Drum Beauty, Inc., Stillwater MN
Eastbay Works, Inc., Oakland CA
Eben, Inc., Mesa AZ
Education Training and Consulting, Incorporated, Sarasota FL
Educational Solutions Unlimited, Inc., Bolton NC
Elder Louisianians Development & Education Resource, Inc., Baton Rouge LA
Emmett Lockley Community Development Corporation, New Orleans LA
Empower Charitable Corporation, Wading River NY
Ethiopian-Somali Charity Association, Inc., East Boston MA
Fair Haven Primate Sanctuary, Inc., Loxahatchee FL
Fair Hope Academy, Inc., Saint Albans WV
Falconer Stamps Community Center, Marlin TX
Fort Bayard Historic Preservation Society, Ft. Bayard NM
Foundation Earth, Inc., Niantic CT
Frankfort Action Committee for Tomorrow, Inc., Frankfort NY
Frewsburg Area Youth Soccer League, Frewsburg NY
Friends of Myers Cemetery, Berkeley CA
Friends of the Health & Human Services Academy, Washington DC
Friends of the Museum of Modern Art of Sao Paulo, Inc., Washington DC
Generation's Family Tree, Tucson AZ
George Washington Carver Primary/Wheatltey Child Parent Center, Chicago IL
Global Institute, U.S.A., Kelowna BC
Global Vision Ministries, Kennebunk ME
Great Bay Regional Police Athletic League, Manahawkin NJ
Hanul Foundation, Glendale CA
Hawkins House, Inc., Buffalo NY
Help and Hope AIDS Society, Blaine WA
Herbert Wommack Ministries, Normandy MO
Hidden People Ministries, Castro Valley CA
Home of Grace Rehabilitation Center, Inc., Norman OK
Homes Anew I Ltd., Old Bethpage NY
Horizon Family Services, Inc., Citrus Heights CA
Housing Opportunities Arizona One, Inc., Northridge CA
Institute for Cultural Enterprise, New York NY
Institute for Reproductive Health, Monterey CA
International Foundation for Environmental Sustainable Development, Inc., Charleston SC
International Muslims Organization, Inc., Albany NY
International Society for Biomems and Biomedical Nano Technology, Dublin OH
I T S A T Lucretia Brown Ministries, Inc., Glen Burnie MD
It Starts With a Story, Roslyn NY
Janiel Educational Services, Wheeling IL
Jasmine Foundation, Inc., Woodstock NY
J.E.F.E., Inc., Littleton CO
Jericho Alternative Community Development Corporation, Atlanta GA
Jesus Is The Way Out Outreach Ministries, Richmond VA
Jubilee Center of Christ Church, Inc., East Orange NJ
Kaiji Foundation, Inc., McLean VA
Kids & Chocolate, Inc., Denver CO
Kids Fighting for Kids, Goodyear AZ
Latvian Ministries, Inc., Jewett City CT
Learning Through Creativity and Communication, Mount Shasta CA
Lewis Street Housing Development Fund Company, Inc., Buffalo NY
Limecrest Tender Loving Care Community Assoc., Inc., Springfield OH
Living in Harmony With Nature in the Church of Life, Las Vegas NV
Long Term Care Management Representative Payee Services, Inc., Pocatello ID
Los Amigos Baseball Association, Santa Monica CA
Los Angeles Church Planting and Leadership Training, Redondo Beach CA
Low Country Men, North Charleston SC
Lyle Baker Veterinary Scholarship Board, San Anselmo CA
Maine State Teacher of the Year Association, Sullivan ME
Mainstreetweek.com Foundation, Inc., Orlando FL
McCormick Sanctuary, Napa CA
Mentor Charitable Fund, Inc., Boston MA
Miami-Cass County Freedom Bound Wildlife Rehabilitation Center, Inc., Peru IN
Migdal Ohr, Inc., Miami Beach FL
Ministry of Gold Undenominational Church, Inc., Sarasota FL
Montgomery Young Life Office, Inc., Montgomery AL
Mountain Opportunities Corporation, Clarksburg WV
Nantucket Homes for People, Inc., Southborough MA
National African American Tobacco Prevention Network, Lake Mary FL
National Association of the Children of Hope Northwest, Tacoma WA
National Civility Center, Muscatine IA
New Horizon Community Service, Jesup GA
Nob Hill Group Homes for Children, Inc., Rancho Santa Margarita CA
North Hills Jaycees Foundation Charitable Trust, Simi Valley CA
Northern Indiana Riding for the Handicapped Association, Inc., Plymouth IN
NW Friends of the Park Foundation, New Waterford OH
Omentum Research Foundation, San Gabriel CA
Orchard Park CCRC, Inc., Buffalo NY
Pacesetter Youth Group, Inc., Canton GA
Palmers Family Services, College Park GA
Pardee Cancer Treatment Fund of Gratiot County, Alma MI
Pathways to Strong Families, Lincoln CA
Peace B Still Foundation, Inc., Lehigh Acres FL
Pease Productions Corp., Farmington Hills MI
Peshtigo Boxing Club, Peshtigo WI
Piedmont Crime Control, Inc., Greensboro NC
Planet Dog Philanthropy, Portland ME
Prayer Line, Spanish Fork UT
Providence Place, Defiance MO
Recovery Research Foundation, Inc., Jacksonville FL
Returning Home, Inc., Rialto CA
Ritoka Foundation, Inc., Houston TX
RR&N Ministries, Inc., Fayetteville AR
S W Washington Development Association, Las Vegas NV
Safe Water International, Carpinteria CA
Samaritan Housing Foundation IV, Inc., Atlanta GA
Sav-A-Pet, Franklin IN
Seaside Helping Hands Services, Seaside CA
Senior Services Foundation, Inc., Cortez CO
Seniors Charities, Las Vegas NV
Seventy Plus Women of Valor, Arlington TN
Shamel Maurice Strobert & Society, Inc., Stone Mountain GA
Shekinah Ranch, Fraser CO
Shepherds Light Harvest Outreach Ministries, Inc., Harvest AL
Smithville Crime Stoppers, Smithville TX
Snead Research Institute, Georgetown TX
Snodgrass Educational Foundation, Chico CA
South Texas Life Resources, Inc., Falfurrias TX
Spirit of Padre Pio-Our Lady of Grace Foundation, Califon NJ
St. Vrain Foundation, Allenspark CO
Syracuse Holistic Health Council, Syracuse NY
Szczecin-America Club, Inc., New York NY
Team Glory Baseball Ministries, Inc., Olive Branch MS
Teens for Congress, Inc., Anniston AL
TIPI Center, Santa Fe NM
Tricity Community Action, Fairfield CA
Trinity Foundation for Humanity, Rancho Cucamonga CA
True Heart Christian Camp, Sunfield MI
UNEED@, Milpitas CA
United Art Spectrum, Inc., Stockton CA
United Development Corporation, Ocoee FL
Unity Training Group, Inc., San Jose CA
US Friends of NCAD, Inc., Stonington CT
Vermont Liturgical & Music Association, Inc., Woodstock VT
Vision Unlimited, Inc., Honesdale PA
Wauwatosa Mayfair Rotary Club Charities, Inc., Brookfield WI
Weedy-Rough Design & Environmental Photography, Inc., Paonia CO
Wenger Grist Mill Foundation, Ephrata PA
West Central Common Bonds, Glenwood MN
West High Athletic Alumni Association, Anchorage AK
Wetohkatowak, Inc., Keshena WI
Wild Migrations Org., Vancouver WA
Will A. Waldrop Ministries, Inc., Jacksonville FL
Williams Economic Development, Inc., Ocala FL
Wishart Memorial Learning Center, Flushing NY
Witness, Inc., Albuquerque NM
Women Helping Women, Aloha OR
Women of the Most High, Sacto CA
Woodruff-Adams Foundation, Poplar Bluff MO
Wound Biotechnology Foundation, Inc., Boston MA
Wrangel Island Org., Ltd., Centerport NY
Yorke Development Corporation, Inc., Wildwood NJ
Youth Motivation Task Force, Compton CA
Youth Visions, St. George UT

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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