Internal Revenue Bulletin:  2006-48 

November 27, 2006 

Announcement 2006-92

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
ABA Diocesan Seminarians Support Group, Inc., Rosedale NY
Advance Cellular Technology, Scottsdale AZ
African Cultural Center, Incorporated, Silver Spring MD
Agape Community Outreach, Inc., Flint MI
AGAPE Home Development Corporation, Broken Arrow OK
Aids Vaccine Research Institute, Glemont NY
Alice Hawthorne Education and Development Fund, Inc., Sarasota FL
Alliance for Citizens Rights, Suitland MD
Alliance for Mental Health Consumers Rights, San Antonio TX
Amateur International Sports Educational Federation, Inc., Albuquerque NM
Ambassadors for Children’s Health, Inc., Johnson City TN
America Sevens Foundation, Inc., Miami Beach FL
American Institute of Regeneration, Los Angeles CA
American Students Leadership Institute, Inc., Rockville MD
Andiens, Inc., Houston TX
Antioch Community Development Corporation, Memphis TN
Ark-Tex Housing Corporation, Texarkana TX
Arks Foundation, Inc., Watchung NJ
Armanis House, Houston TX
Armenian International Sports Foundation, Woodside NY
Association of Consumers and Tax Payers Foundation, Washington DC
Association of Mexico – US Binational Organizations, Ramsey NJ
Audio Recording Museum of Science, Inc., South Hadley MA
Back Together Again, Inc., Greensboro NC
Barnes Retirement Living Center, Barnes WI
Bay Side Oyster Nursery, Inc., Lockport LA
Bemodet International, Inc., Bowling Green OH
Bessie Lang Ministries, St. Louis MO
BGA Industries Community Development Corporation, Jacksonville FL
Biomedical Research Institute, Scarsdale NY
Bolinas Lagoon Watershed Team, Bolinas CA
Bossier Housing Corporation, Inc., Shreveport LA
Brrothers Helping Others, Inc., Orange Park FL
Business Cares International, Lawrenceville GA
Business in Development, Inc., Indianapolis IN
CA & J Economic Development, Inc., Montgomery AL
California Watershed Conservancy, Sacramento CA
Carlson Family Foundation, Inc., Brunswick OH
Carsan Publishing Co., Inc., Atlanta GA
Caselli Ensemble, Corte Madera CA
Cassius Clay Foundation, Inc., Richmond KY
Center for International Theatre Development, Inc., Baltimore MD
Center of Excellence in Geriatrics Foundation, Inc., Charlotte NC
Cents–A–Page, Inc., Aurora CO
CFS Health Resource Alliance, Minneapolis MN
Chadakoin Gateway Environmental Development Group, Inc., Jamestown NY
Childrens Day Care, Riverdale IL
Choosing Hope Ministries, Inc., Falls Church VA
Christian Counseling International, San Juan PR
Claremont Homes Tenant Council, Baltimore MD
Clear Vision, Inc., Cordova TN
Club Recovery, Inc., West Palm Beach FL
Community & Business Resource Development Corp., Homewood IL
Community Contributions for Kids, McAllen TX
Community Health Access Project, Inc., Hawthorne CA
Coree Indian Tribe, Inc., Atlantic NC
Covenant Ministries Community Development, Inc., Richmond VA
Creative Christian Solutions, Cary NC
Crescendo the International Center for Program Innovation, Bellevue WA
Deliverance Temple Child Development Center, Inc., Memphis TN
Destined for Greatness Foundation, Inc., St. Paul MN
Disabled Water Skiers Association, Inc., Melbourne FL
Disaster Relief Ministries, Gladewater TX
Diverse Renaissance Project, Los Angeles CA
Double Praise Ministries, Inc., Cheltenham PA
Dual Diagnosis Institute, Inc., La Crosse WI
Dubois-Garvey Foundation, Merchantville NJ
E Makamae O Na Keiki O Hawaii, Hilo HI
Earthrise International, Portland OR
East Gate Entrepreneurs, Inc., Medford NY
Education Partnerships, Inc., Fairfield CT
Elden Hotel Care Corporation, San Juan PR
Employment Assistance Training Services, Inc., Cherry Hill NJ
Energy Conservation Finance Institute, San Francisco CA
Engine 27, Inc., New York NY
Ensemble Adriatico, Inc., Boston MA
Esparza Foundation, Inc., Inglewood CA
Eternal Light Community Center, Maywood IL
Evangelist Community Organization Center, Hot Springs AR
Family Life Global Resource Center, South Holland IL
Father’s Heart Ministry, Denison TX
First Community Academy, Inc., Houston TX
For Him Outreach Ministries, Inc., Milwaukee WI
Foundation for Educational Renewal, Inc., Charlotte VT
Foundation for International Space Commerce and Law, Inc., New Smyrna Beach FL
Foundation for Research, Education, and Excellance (FREE), Inc., Washington DC
Foundation Service Center, Inc., Leominster MA
Foundation Up, Inc., Pennington NJ
Friends of the Universiteit Van Amsterdam, Inc., New York NY
Fund for Late Vocations, St. Louis MO
GA Community Development, Inc., Miami FL
GAIA Foundation, Calabasas CA
Gary Wright Ministries, Saginaw TX
Georgia Learning Center, Riverdale GA
Get Outta Debt Now, Inc., Granada Hills CA
Gods Beloved Dove Ministries, Inc., West Los Angeles CA
God’s Economy, Baltimore MD
Goldfield Fairlord, Inc., Denver CO
Grady Scholars, Inc., Brooklyn NY
Green Strategies, Seattle WA
Haitian Pentecostal Community Development Corp., South Orange NJ
Halt, Rockland ME
Hammarskjold Legacy, Inc., Fond du Lac WI
Harvest Time Evangelistic Assn., Batavia IL
Hawaii County Medical Society Scholarship Fund, Honolulu HI
Hells on Fire Productions, Los Angeles CA
Hillman Memorial Scholarship Fund, Fremont CA
Home Network Center, Columbus OH
Hopelab Foundation, Inc., Palo Alto CA
Hosana Charities, Inc., New Brunswick NJ
Human Rights Protection Project, Forestville CA
Huntington Beach Employment Council, Huntington Beach CA
I Corinthians 13 Outreach Ministry, Inc., Atlanta GA
Institute for Family Development (FID), Inc., Marblehead MA
Interfaith Missionary Movement, Philadelphia PA
International Foundation for Applied Research in the Natural Sciences, Newport Beach CA
Jade Kinder Care & Ministry, Washington DC
Jeradnellys Corp., Carolina PR
Jersey City Firefighters Memorial, Inc., Jersey City NJ
Joe Hewitt Ministries, Rockwall TX
Juneteenth Productions, Inc., Chicago IL
Jungle Animal Wildlife Sanctuary, Julian CA
Just Say Y.E.S. (Youth Empowerment Supporters) Youth Services, Memphis TN
Kent Ministries, Inc., Forsyth IL
Kiddie Academy, Inc., Houston TX
Kids R’ Smart, Las Vegas NV
King of Glory Ministries Jesus is the Answer, Bartow FL
Kiwanis Club of Sterling Foundation, Sterling IL
Kiwanis Club of Third District Foundation, Inc., New Orleans LA
La Alborada De Los Angeles, Inc., Yauco PR
Lancaster Community Housing, Inc., Lancaster SC
Le W. E. Learning Center, Chicago IL
Leading By Example, Inc., Sanford FL
Learning Excellence Achieving Purpose, Inc., Detroit MI
Leon Educational Fund a Nonprofit Corporation, New Orleans LA
Lifetime Solutions, Inc., Indianapolis IN
Light of Hope Evangelistic Ministries, Kansas City MO
Lighthouse Sabbath Ministries, Inc., Doddridge AR
Lodi FFA Foundation, Lodi CA
Lottie House of House, Inc., Bridgeport CT
Manalapan Englishtown Education Association Philanthropic Fund, Inc., Spotswood NJ
Maranatha World Ministries, Inc., Beaumont TX
Marin People Care, Petaluma CA
Mariner Foundation, Inc., Ketchikan AK
Massillon Area Charity and Scholarship Fund, Massillon OH
Mc Mullen Ministries, Inc., Peoria AZ
Meade School District 46–1 Charitable Trust, Sturgis SD
Means of Access, Inc., Bronx NY
Mercadien Foundation, Inc., Hamilton NJ
Miami Valley Golf Foundation, Dayton OH
Miccio Foundation, Iowa City IA
Midway Heritage Foundation, Midway UT
Military Heritage Foundation, Eureka CA
Moms Mission, Pontiac MI
Murad Foundation, Houston TX
Musicians, Iron Mountain MI
Na Hoaloha O Kaaina, Ltd., Lahaina HI
Napa Valley Express Softball Club, Napa CA
National Community Relations Foundation, Richton Park IL
Native American Life Alternative, Inc., Copperas Cove TX
New Birth Community Services, Ft. Lauderdale FL
New Braintree Historical Society, New Braintree MA
New Life X S A Group, Inc., Newark NJ
New Pathway Institute, Inc., Boca Raton FL
Next Step Foundation, Belleville MI
Nichiren Shoshu Buddhist Learning Center, Russellville AR
Non Profit Auto Tech, Inc., Houston TX
North American Foundation, Littleton CO
North East Regional American Indian Movement, Inc., Shirley NY
Oak Creek Crime Stoppers, Oak Creek WI
Old Farm Museum, Inc., Manti UT
Oliver Van Foundation for the Needy, Chicago IL
Open Planning Project, Inc., New York NY
Opera House, Pittsburgh PA
Our Fathers House, Redford MI
Panoramic Viewpoints, Oxnard CA
Parents United for Child Care, Inc., Augusta GA
Peak Foundation, Inverness IL
Pineywoods Youth Football Association, Nacogdoches TX
PlusTime USA, Chichester NH
Police Athletic League of North Huntingdon Umpire School, Inc., North Huntingdon PA
Potters House of Victory, Lilburn GA
Power of One — International Aids Relief, Phoenix AZ
Prayer Praise & Peace International Incorporation, Rockford IL
Prayer Time Ministries, Atlanta GA
Princess Lee Foundation for Child Abuse and Neglect, Las Vegas NV
Project Wave, Inc., Houston TX
Project Youth Care, Inc., Gainesville FL
R M N R, Inc., Ontario CA
Raoul Wallenberg Humanitarian Institute, Chicago IL
Resource Roundup Research Fund, Hulett WY
Richland Social Services Center, Inc., Mansfield OH
Rising Farmworker Dream Fund, Live Oak CA
Robert Duncan Ministries, Wilkesboro NC
Rocking R Ranch, Trona CA
Russian American Rule of Law Consortium, Inc., Burlington VT
Safe Kids International, Inc., Richmond VA
Sahmas Hope, Inc., Atlanta GA
Sail Sport Med, Inc., Wilmington NC
San Francisco Filipino Cultural Center, San Francisco CA
Sawyer Economic Development Fund, Inc., Memphis TN
SCF Charitable Giving Fund, Canton OH
Second Chance Int’l Housing, Incorporated, Gary IN
Seeds of Hope Foundation, Inc., East Bridgewater MA
SHA-LA-DAI Economic Development Corporation, Los Angeles CA
Share Our Vision Ministries, Chattanooga TN
Sharing Caring Mission of Love, Inc., Los Angeles CA
Silverlake Dog Park Association, Los Angeles CA
Sisters Keeper Resource Center, Inc., Temple Hills MD
Small Wonders Daycare and Learning Centers, Inc., Detroit MI
Society of Young-Porterfield Descendants, Columbia SC
Soho Arts Council, Inc., New York NY
South Davidson Community Chest, Denton NC
Space Age Evangelism International, Inc., Hesperia CA
Stillwell’s Community, Inc., Lithonia GA
Stinger Foundation, Murfreesboro TN
Synergistic Healing, Inc., Sheboygan WI
Synergistic Youth Enterprises, Inc., Fairburn GA
Tarheel Regional Community Development Corporation, Henderson NC
This Time Around, Inc., Dallas TX
Tidd Home, Woburn MA
To Know Jesus Ministries, Inc., Cloves NM
Total Woman, Inc., Montalba TX
Touch Support Services, Inc., Winston-Salem NC
Training Office & Professional Services, Dayton OH
Transition House an Arkansas/Non Profit, Little Rock AR
Tri-State Liver Transplant Support Group, Cincinnati OH
Triangle Developmental Boxing Association, Inc., Durham NC
TSS Cosmetology Tutorial Services, St. Louis MO
United States Colored Troops Institute of Suffolk County, Amityville NY
United We Stand, Inc., Morrow GA
Uplifting You, Inc., Los Angeles CA
Usher’s New Look, Inc., Larenceville GA
Utopia Community Home Care & Transportation, Chicago IL
V & C Childrens Ranch, Houston TX
Verve Entertainment, Lake Elsinore CA
Vidalia Economic Housing Association, Inc., Vidalia GA
Vietnamese Women Mutual Assistance Association of San Francisco, San Francisco CA
Vision From Education to Success, Detroit MI
Vision Health Institute, Alexandria VA
Vision Theatrical Foundation, Inc., Las Vegas NV
Walter R. Behrens Foundation, Neotsu OR
We All Win, Inc., Springfield OR
Westchester Center, Inc., Thornwood NY
Whitehead Foundation, Inc., Silsbee TX
Wisconsin Motor Carriers Association Foundation, Inc., Madison WI
WOCO, Inc., Wilmington DE
World Mystery Research Center, Niles IL
World to Come Foundation, Inc., Buford GA
Youth of America, Suffolk VA

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.


More Internal Revenue Bulletins