Internal Revenue Bulletin:  2006-51 

December 18, 2006 

Announcement 2006-99

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
Act of Change, Dallas TX
African Federation, Inc., Ossining NY
Alliance for Consumer Housing and Educational Services, Inc., Stone Mountain GA
American Flyers Special Development Sport Team, Springfield OH
American Foundation for Abused Childrens Therapy, Raleigh NC
American Society for Education & Training in Aviation, Las Vegas NV
Aseonyn Opportunity Center, Inc., Fort Lauderdale FL
Asian Community of California, Inc., Richmond CA
Aspirations Center Community Development Corporation, East St. Louis IL
Bicycle for Everyones Earth USA, Phoenix AZ
Big Horn Lenape Fed, Martinsville OH
Bless the Children, Dallas TX
Blessed to Bless Phase II, Berkley MO
Boston Institute for the Advancement of Science, Inc., Hyde Park MA
Calligraphy Education Group, Silver Spring MD
CCD of Texas, Inc., Richardson TX
Center for Universal Understanding, Inc., Charlotte SC
Charles Livingston Family Research Association, Salt Lake City UT
Clover Housing and Redevelopment Services, Clover SC
Collaboration of Creation, Inc., Sacramento CA
Colorado Business Roundtable, Denver CO
Community Care Service, Warner Robins GA
Community for Humanity Agency, La Habra CA
Community Outreach Ministries, Inc., Safford AZ
Consciousness, Inc., Milwaukee WI
Corenet Global Community Reinvestment Challenge, Atlanta GA
Cornerstone Counseling and Learning Center, Inc., Bronx NY
Cultural Community Care, Inc., Sherman TX
Cutting Edge of Medical Invention Foundation, Malibu CA
David B. and Eileen M. Kinney Memorial Childhood Foundation, Los Angeles CA
Delphi Foundation, Middleburg VA
Derrick E. Houston Ministries, Inc., Birmingham AL
Despite the Odds, Inc., Miami FL
Dicarlo Corporation, Newton MA
Disciples of Christ Community Development Center, Tuscaloosa AL
D-One Education and Sports Foundation, Inc., Greensboro NC
Edna Travis Helping Hands Foundation, Inc., Baton Rouge LA
Foundation of Family Happiness, Arlington VA
Friends of Fun Shop Foundation, Springfield IL
Frontline Bible Ministries, Inc., Ypsilanti MI
Gathering Point, Chicago IL
Golden Years, Hattiesburg MS
Good Shephard Holy Cross Apostolate, Inc., Elyria OH
Goodbyebills, Inc., El Paso TX
Harvest for Haiti, Oakland CA
Hep C Advocated Network, Inc., Longview TX
Illuminated Life Foundation, Honolulu HI
Immunogenic Research Foundation, Inc., Pompano Beach FL
Indiana Assisted Living Foundation, Inc., Indianapolis IN
International Tcm Center, Pittsburgh PA
International Word Outreach Ministries, Inc., Chicago IL
Jeffrey Sealey, Tuscaloosa AL
Joshua & Caleb Community Development Corporation, Baton Rouge LA
Jus Tus, Inc., Rancho Cucamonga CA
Kicking Kids, Inc., Douglasville GA
Kingdom House Therapeutic Treatment Center, Haslet TX
Kiwanis Club of North Mason Foundation Trust Fund, Belfair WA
Lakemor Foundation for Breast Cancer Research, Inc., Reno NV
Lampkin-Asam Cancer Institute, Inc., Deltona FL
Last Day Plea Publications, Baltimore MD
Law Street Economic Development Corporation, New Orleans LA
Lear Charitable Foundation, Garden Grove CA
Legacy Foundation, Shorewood MN
LFC Recreation Center for the Aged and Disabled Adults, Houston TX
Living Word Affordable Housing Communities, Incorporated, Nashville TN
Local Organizing Committee, Fresno CA
Lubbock Area Children Empowerment, Lubbock TX
Malcolm Foundation, Inc., Madison MS
Manjui Foundation, Inc., Baltimore MD
Metro Mustangs Basketball Foundation, Dallas TX
New Foundation Church, Philadelphia MS
Newport Housing Authority Development Corporation, Newport TN
Northey Foundation, Morrison CO
Olen C. and Carmen Hendrix Foundation, Prescott AR
Open Heart of Love Non Profit Organization, Matteson IL
Order of the Dragon, Bakersfield CA
Out of Pain, Inc., Montgomery Village MD
Outdoors for All, Lansing MI
Patrajsha Connection, Los Angeles CA
Peniel Family Resource Center, Inc., Lithonia GA
People Caring for People Through Technology PCP Group Community, Odenton MD
Percussion for Kids Association, Seattle WA
Philant, San Diego CA
Piller Family Foundation in Memory of Raizy Rivky and Eli Piller, Brooklyn NY
P L I E, Greensboro NC
Potter’s Center for the Homeless, Inc., Norwalk CT
Power Training Academy, Inc., Columbus OH
Presidio Films Foundation, Inc., Newport Beach CA
Prima Sounds Foundation, Inc., Winter Park FL
Providence Baptist Church Foundation, Inc., Opelika AL
Quiet Environment Society, Inc., Tewksbury MA
Reaching You Resource Center, Inc., Thomasville GA
Restoration Dream Center, Inc., Mabelvale AR
Revelation Enterprise, Los Angeles CA
Rhema Sports Park and Learning Center, Virginia Beach VA
Rivers of Living Water Ministries, Inc., Monroe NC
San Juan Island Farm and Retreat Center, Seattle WA
Second Chance a Sober Living Facility, Tucson AZ
Sewickley Township Community Ambulance Service, Herminie PA
Shantivanam Northern Knights Camp and Conference Center, Inc., Glover VT
Social Venture Network, San Francisco CA
Solid Oak Accessible Resources, Inc., Nacogdoches TX
Solid Rock Productions, Inc., Scottsdale AZ
South Florida Community Development Corporation, Miami FL
St. Francois Society, St. Louis MO
Steps Vocational Services, Marysville WA
Student Image & Career Consulting, Inc., Mableton GA
Tennessee Ministries, Madisonville TN
This-Story, Inc., Portland OR
Triumph Empowerment Center, Inc., Erwin NC
United States Colored Troops Institute of Suffolk County, Amityville NY
Victory Enterprises and Ministries, Reseda CA
Volunteer Refugee Aid International, Inc., Temple City CA
Well – Spring Prevention, Inc., Miami FL
Whitemarsh Continuing Care Retirement Community, Plymouth Meeting PA
William H. McDonald Community Outreach Center, Inc., Kansas City KS
With One Accord, Durham NC
Women Ministering Women, Inc., Kechi KS
Yellow Cross AELS, Beaverton OR
Youngblood Enterprises, Inc., Montgomery AL

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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