Internal Revenue Bulletin:  2006-23 

June 5, 2006 

Announcement 2006-36

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
Abilities Staffing, Inc., Atlanta GA
Academy for Individual Excellence Scholarship Foundation, Inc., Louisville KY
Accord Institute, Memphis TN
Agape Resource, Secane PA
Ahead of the Game, Inc., New York NY
Antioch A M E Community Development Corporation, Inc., Stone Mountain GA
Arthur Smoke Stack Hardy Fire Museum, Inc., Baltimore MD
Brother’s Keeper Economic Development Corporation, Missouri City TX
Buckhorn Association of Brooklyn, Inc., Brooklyn NY
Capital City Chamber of Commerce Foundation, Inc., Austin TX
Central Coast Cultural Group, Inc., Santa Maria CA
Central New York Cage Bird Club, Syracuse NY
Charles H. Owens, Sr. Memorial Scholarship Fund, Inc., Columbia MD
Chickasha Community Foundation, Inc., Chickasha OK
C H I L D Initiative, Oak Lawn IL
Clayton Community Learning Center, Inc., Dover DE
Coachella Institute for Vocational Independent Living, Coachella CA
Communities Against Substance Abuse Foundation, El Cajon CA
Community & Business Resource Development Corp., East Hazel IL
Congregation Ozer Dalim, Inc., Spring Valley NY
Costa Rica-Latin America School Supplies, Inc., Palm Bay FL
Dayton Chamber Music Society, Dayton OH
East 23rd Street PAC Neighborhood Association, Kansas City MO
Faith Keepers, Inc., Chicago IL
Flavin Educational Foundation, Houston TX
Freightliner Toys for Tots, Gastonia NC
Friends of Napa Airport, Inc., Napa CA
Garnered Grain, Elk Ridge UT
Global Christian Ambassadors, Inc., Fremont CA
Global Med Alliance, Inc., Lincolnton NC
Good Neighbor Community Development Corporation, Brooklyn NY
Grasselli Community Development, Inc., Birmingham AL
Greater Acadiana Community Housing Development Organization, Lafayette LA
Growth International Development Corporation, Memphis TN
H & H Housing, Inc., Los Angeles CA
Healing the Environment, Inc., Palm Springs CA
Health Care for All-California Education Fund, Inc., Berkeley CA
Heart of Gold Child Service Corporation, Phoenix AZ
House of Peter, Inc., Prescott AZ
Human Service Information Technology Applications, Arlington TX
Inland Valley Hockey Association, Riverside CA
It’s Not Your Fault, Inc., Portland OR
Jastay Community Services, Inc., Bastrop LA
Jumpstart Pre-School, Los Angeles CA
Living Legacy Farm, Elk Ridge UT
Main Stay Community Network, Upper Darby PA
Maranatha Corporation, Bakersfield CA
Mariachi Nuestro Orgullo, Henderson NV
Marti Nelson Medical Foundation, Davis CA
Maui Center for Health Care Education, Kahului HI
Mauldin Scholarship Fund Account, N. Little Rock AR
Mayoral Fellows Foundation of San Diego, Del Mar CA
Mission of Love Care Home, Inc., Valdosta GA
Mt. Moriah Community Ministry, Inc., Blytheville AR
Namaste International, Allentown PA
National Bicycle Greenway, Palo Alto CA
New York Raptors Special Hockey Club, Inc., Larchmont NY
Olivias House of Love, Houston TX
One Class at a Time, Fremont CA
Open Hearth Foundation, Rockford IL
Organization for Africans With Diabetes, Inc., Bronx NY
Our Kids Can Too, Inc., West Palm Beach FL
Playground Foundation, Gardonsville VA
Project 2000 — Community Center, Moses Lake WA
PS & QS Character Education Through Social Graces, Inc., East Pointe GA
Psalms One Hundred and Fifty Instrumental Gospel Ensemble of, Stockton CA
Raj & Neelam Modi Charitable Trust, Inc., Albertson NY
Randy Caldwell Ministries, Inc., League City TX
Resurrection Ministries, Texarkana TX
Scottsdale Airpark Rotary Foundation, Scottsdale AZ
See Spot Fund, Inc., Garden Grove CA
Seniors Learning Together, Inc., Apple Valley MN
Serving Seniors, Inc., Dublin OH
Sisters Outreach Foundation, Gretna LA
Southwest Institute of Fitness and Training, Phoenix AZ
Spay Fund, Inc., Society Hill SC
Students Tutorial Enrichment Program, Inc., Bowie MD
Teen Education and Mentoring, Encinitas CA
United Hope Foundation, Los Angeles CA
Walk in Love Outreach, Inc., Decatur GA
Western Brown Youth Football Association, Williamsburg OH
Western US Falun Dafa Association, San Jose 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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