Internal Revenue Bulletin:  2006-42 

October 16, 2006 

Announcement 2006-76

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
Able Charitable Foundation, Inc., Dickinson ND
Aleskan Foundation, Havertown PA
All Faith Counseling Center, Inc., Gainesville FL
Alsami Charity Foundation, Dove Canyon CA
American Childrens Orchestras for Peace, Inc., Miami FL
Arhome Community Development, Inc., Pine Bluff AR
Arkansas Community Bankers Foundation, Inc., Hot Springs AR
Assist International Ministries, Inc., Lawrenceville GA
Azeem Enterprises, Inc., Hampton VA
B. F. Walker & Associates, Inc. Atlanta GA
Beautiful Zion Community Development Corporation, Inc., West Memphis AR
Beech Island Recreation Association, Inc., Jackson SC
Belleville Township High School District 201 Educational Fndtn, Ltd, Belleville IL
Bowie Soccer United Bandits, Arnold MD
Brasil Brasil Cultural Center, Culver City CA
Bright Light, Inc., Grand Rapids MI
Brothers of the Light, Inc., Rooselvelt NY
Calder Museum, Inc., Philadelphia PA
Calvary Hill Fellowship, Inc., Oceanside CA
Canton District No. 66 Education, Canton IL
Cardiac Research Institute of New York, Inc., Bronx NY
Casa Nueva Vida, Inc., Philadelphia PA
Cass County Child Protective Service Board, Atlanta TX
Cenacle World Prayer Group, Glendale NY
Central Buganda University Foundation, Inc., Annandale VA
Childrens Christmas Tree, Inc., Jacksonville TX
Cinc, Inc., Detroit MI
Clemente Garcia Jr. Community Learning Center, Corpus Christi TX
Conservation Technology Research Institute, Inc., Lamy NM
Consider Source, Los Angeles CA
Continuum of Care Ministry, Rustin LA
Coshar Foundation, Inc., Lanham MD
Coweta County Rural Presevation Society, Inc., Sharpsburg GA
Creative Visions Education Foundation, Inc., Grand Prairie TX
C U B S Athletic Club, Inc., Fort Mitchell KY
Detroit Junior Buccaneers, Detroit MI
Downstate Technology Center, Inc., Brooklyn NY
Dreams Come True Stables, Sandusky OH
El Programa Via Milagro Corp., Las Vegas NV
Elkhorn Fire-Rescue Explorer Post 911, Elkhorn WI
E S C S Community Involvement Foundation, Inc., San Diego CA
Evanston Westside Community Organization, Evanston IL
Expert Readers, Inc., Athens GA
Family Zone, Inc., Miami FL
First Foundation, Petersburg VA
First Step Transitional Home, Lenox Township MI
Foundation for Excellence in Arts Education, Tucson AZ
Freightliner Toys for Tots, Gastonia NC
Friends of Commission for Women, Inc., Chapel Hill NC
Friends of Fellheimer Foundation, Inc., Galesburg IL
Friends of Rock Creek Lake, Inc., Kellogg IA
Friends of Tecopa Hot Springs, Inc., Shoshone CA
Friends of the Aids Museum, Inc., New York NY
Friends of the Library, Stafford TX
Fund for Humanity, Inc., Tamarac FL
Garden City Boxing Club, Garden City KS
Gentilly Christian Enterprise, New Orleans LA
Geoff Smith Memorial Scholarship Fund, New Boston MI
Ghana New Ventures Competition, Inc., Philadelphia PA
God is Good Ministrys, Inc., Memphis TN
Good Shepherd Humanitarian Corp., Lantana FL
Goodlettsville Middle School Parent Teacher Organization, Goodlettsville TN
Greater Harvest Housing Corp., Baltimore MD
Griffin Economic Development Corporation, Inc., Kingsland TX
Ground Zero Pairing Project, Inc., Portland OR
Gulf County United Community Development Corporation, Inc., Port St. Joe FL
Heritage Exchange, Ltd., New Rochelle NY
Hidalgo Independent School District Scholarship Foundation, Hidalgo TX
Highland Development, Inc., Coalmont TN
Hillcrest Housing Development Fund Corporation, Bronx NY
Home Sweet Home, Montgomery AL
Hopeful Equestrians Academy of Riding Therapy, Inc., Dahlonega GA
Humanity and Animal Sake Foundation, Cerritos CA
Ibadan College of Medicine Alumni Association North America, Southlake TX
Inner Asian Conservation, Inc., Hamden CT
Inner Circle Youth Services, Inc., Washington DC
Inner City Connections, San Diego CA
Inter-Cultural Services of Hamilton County, Inc., Carmel IN
International Royal Crescent Education Foundation, Inc., Warner Robins GA
Iowa National Vietnam Veterans Traveling Memorial, Inc., Ankeny IA
Irving Gators Youth Organization, Irving TX
Jacobs Ladder Transitional Home, Kittrell NC
Jefferson County Deputy Sheriffs Reserve, Inc., Charles Town WV
Jericho Alternative Community Development Corp., Atlanta GA
Jesus Ruiz Program, Paramount CA
Kamp Kindness, Inc., Bowie MD
Kiya House, Inc., Riverdale GA
Korbett Kompany Productions, San Diego CA
Lance Johnstone Foundation, Philadelphia PA
Latin Jazz Fest Charties, Inc., Cape Coral FL
Liberty Baseball, Inc., Kansas City MO
Long Center Foundation, Inc., Lafayette IN
Louisiana Fatherhood Initiative Program, Baker LA
Lowell Dreyer Memorial Scholarship Fund, Inc., Ottertail MN
Memphis Regional Youth Sports Alliance, Memphis TN
Metro East Warriors Youth Program, Cahokia IL
Migrant & Seasonal Housing, Inc., Americus GA
Millboro Ruritan Foundation, Millboro VA
Mission Emmanuel, Portland OR
Mission Joy and Hope, Tacoma WA
Mount Upton Thunder Run for Children, Mount Upton NY
Muller Foundation, Chicago IL
National Park Treasures, Cottonwood AZ
New Hope Technology, Chesapeake VA
Noble Action Public Service Corp., Los Angeles CA
Oasis Agency, Inc., Flint MI
Olive Branch Animal Rescue & Refuge, Inc., Sistersville WV
Opportunity Scholarship Fund, Inc., Melrose Park IL
Our Own Place, Inc., St. Croix VI
Ownership Gift, Inc., Riversdale UT
Partners for Wellness Agencies, Inc., Lithonia GA
Partners in Learning, Inc., Williamstown NJ
Peace of God Ministries, Inc., South Easton MA
PharmCo Solutions, Ann Arbor MI
Physicians Medical Education and Public Health Fund, St. Charles IL
Pilgrim Development Corporation, Chicago IL
Planned Housing, Inc., Marietta GA
Power for Living Charities, Antioch CA
Project Aids Khmer, Lincoln RI
Project Still I Rise, Inc., Dallas TX
Pros & Cons for Kids, Walnut Creek CA
Rainbow Redirections Childrens Services, Inc., Miami FL
Randy Caldwell Ministries, Inc., League City TX
Rapha Therapy Services, Inc., La Grange KY
Read Foundation CME, Inc., Warner Robins GA
Richmonders for Effective Government, Richmond VA
Rio Grande Valley Community Foundation, McAllen TX
Rise Institute for Science and Education Charitable Trust, Manlius NY
Roel Advantage Corp., Carolina PR
Ronny Crownover Marrow Foundation, Inc., Denton TX
Rotary Club of Amherst East Foundation, Williamsville NY
S C Regional Housing Foundation, Inc., Barnwell SC
Sacramento I Care Center, Citrus Heights CA
Safe Haven for Strays, Inc., New Port Richey FL
Sagola Fire Department Auxiliary, Channing MI
San Diego Cancer Research Institute, Vista CA
Seniors Cab, Inc., Houston TX
SGCA, Inc., Cheyney PA
Sleeping Bear Literacy Foundation, Dexter MI
Society for the Preservation of Rockwood Pond, Fitzwilliam NH
Soho Arts Council, Inc., New York NY
Southwest Arts Council, Inc., Berea OH
Start Foundation of Virginia, Vienna VA
Summer Therapy Center, Warren OH
Teachers Council, Inc., Greenbelt MD
Timber Hills Housing of Alcorn County, Inc., Corinth MS
Timeless Theatre Arts, Inc., Brooklyn NY
Toppenish Foster Parent Association, Toppenish WA
Totten Peters Communications, Inc., Harrisburg PA
Tri Star Employee Development Corp., San Antonio TX
True Love Ministries, Lancaster CA
Urban Housing Association, Oakland CA
Vester Community Service, Inc., Downey CA
Virginia Motorsports Museum & Hall of Fame, Inc., Stuart VA
Waismann Foundation, Beverly Hills CA
Washington Square Foundation, Inc., Hinsdale IL
Wayland Community Access and Media, Inc., Wayland MA
Wayne County Vision 2000, Monticello KY
West Virginia Region VI Local Elected Official Board, Inc., Morgantown WV
Wilson County Sheriffs Youth Ranch, Mount Juliet TN
Wilson Economic, Inc., Tampa FL
Womens Initiative Network, Inc., Malvern PA
Word of Faith Ministries, Inc., Smithfield VA
Young Adults Association, Inc., Houston TX
Young Christian Ladies Organization, Inc., New York NY
Yunnan America Foundation, Inc., Glenwood City WI
Zonta Club of Laramie, Laramie WY

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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