Internal Revenue Bulletin:  2006-52 

December 26, 2006 

Announcement 2006-101

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
3 Dimension Developers, Inc., Houston TX
Accokeek Community Development Corporation, Waldorf MD
Acts of Hope, Inc., Duluth GA
Advisory Credit Management, Inc., East Brunswick NJ
AESOP, Inc., Cedar Hill TX
African Education Development Agency, Inc. (AEDA), Brooklyn Park MN
Ahepa 59, Inc., Canton OH
Aina Hookupu O Kilauea, Kilauea HI
Alliance Health of Fall River, Inc., Newton MA
Alsharco, Inc., Gretna LA
American African Foundation Against Torture, Inc., Schenectady NY
American Farm Center Foundation, San Diego CA
Amit Discounted Living of America, Pasadena CA
Andover’s Future Housing Corporation, Andover MA
Arc of Passaic County, Hackensack NJ
Artscore, Columbus OH
Artsreach America, Inc., Chicago IL
Assist By Knight, Inc., Philadelphia PA
Astorling Sanctuary, Inc., Tampa FL
Atrium a Choice Community, Inc., Indiana PA
Avalon R & D, Inc., Williamsville NY
Barton Springs Heritage Association, Inc., Austin TX
Beacon Ridge a Choice Community, Inc., Indiana PA
Beautify American Roads Foundation, Inc., Sharon CT
Beulah Land Community Development Center, Houston TX
Blue Meadows, Inc., Rose OK
Borders Farm Preservation, Inc., Foster RI
Brain Synchrony, Incorporated, Encinitas CA
Brick Foundation, Raleigh NC
Broom Tree Center for Clergy Renewal, Inc., Wausau WI
Brothers Keeper, Inc., Tuscaloosa AL
Caboose Springs, Incorporated, La Crescenta CA
Called to Care, Kalamazoo MI
Capital City Teen Production, Savannah GA
Catalyst, Paonia CO
Cathedral of Praise Community Development, Inc., Camden SC
Celebrity Luncheons, Wilkes-Barre PA
Center for Creative Leadership and Renewal, Ogunquit ME
Centro Pre Escolar Mundo Chico, Inc., Salinas PR
Chaplain Memorial Endowment Corporation, Church Creek MD
Children's Preschool Corporation, Corona CA
Childrens Stewardship Fund, New York NY
Christian Alternative, Inc., Gainesville FL
Christian Home Area Ministry Partners, Micanopy FL
City of Hope Missions of Kentucky, Inc., Richmond KY
Cloven Flame Ministries, Center Point TX
Community Concerns Alliance, Inc., Detroit MI
Community Family Development Foundation, Inc., Baltimore MD
Community Health Care Services, Oakland CA
Community Outreach Program of Enrichment, Inc., Houston TX
Concerned Citizens for 25A, Inc., Cold Spring Harbor NY
Concerned Veterans, Philadelphia PA
Conjuring Arts Research Center, Las Vegas NV
Continuum of Care Ministry, Ruston LA
Crosby Family Foundation, Los Angeles CA
Cuddlecare a New Jersey Nonprofit Corporation, Neptune NJ
CWA Local 1033 James W. Gallagher Scholarship Fund, Trenton NJ
Daily Retreat Adult Care, Inc., Dallas TX
Deeval U Educational Center, Greenville MS
Delta Regional Foundation, Jackson MS
Developmental Institute for Rural & Urban Excellence, Inc., Natchitoches LA
DFW Chinese Culture Center, Inc., Lewisville TX
Divine Call, Dallas TX
Doves Link, Inc., Beech Island SC
DuPont Theater, Inc., Grove City PA
Ecocosm Dynamics, Ltd., Tucker GA
Ecospirit Institute for Physical and Metaphysical Ecology, Inc., Scotts Valley CA
Edheads, Hilliard OH
Educacion Para Todos, Inc., Durham NC
Education Empowerment Fund, Lake Oswego OR
El Segundo Youth Football & Cheerleading, Inc., El Segundo CA
Empowering People & Communities Together CDC, Itta Bena MS
Empowering Students and Parents, Inc., Columbia MD
E M P T Y, Cincinnati OH
Ensamble America Chamber Music and Orchestral Society, New York NY
Epiphany Training and Empowerment Corp., Ford Heights IL
Evangelistic Temple Foundation C E D C, Inc., Simpsonville SC
Evangelizing for Christ Ministry, Inc., Arlington TX
Everywhere & Now Public Hous Resid Organizing Natl Together, Inc., Far Rockaway NY
Families Doing Time, Compton CA
Family and Youth Achievement Center, Inc., Durham NC
Family Support Centers, Lakeside CA
Fathers on Rights for Custody Equality, Louisville KY
Feral Feline Sanctuary, Inc., Ocala FL
Finlion Center for Nonprofit Boards, Inc., Sioux Falls SD
Foothill Boys Baseball Association, Inc., Salt Lake City UT
For Gods Glory Ministries, Inc., Orange Park FL
Foundation for Sustainable Development With Human Values, Inc., Washington DC
Foundation of Grace Respite Care, Inc., Chicago IL
Freeborn Foundation, Inc., Stamford CT
Friends of Artistry in Motion, Westland MI
Friends of Friendship House Fund, Inc., Garland TX
Friends of the Elliott Museum, Inc., Palm City FL
Friends of the Farnsworth House, Chicago IL
Friends of the Louisiana Museum of Modern Art in Denmark, Inc., New York NY
Gallagher Foundation for Youth Sports, Inc., Palm Dessert CA
Gambrell Ministries, Long Beach CA
Gate City Golf Association Foundation, Inc., Greensboro NC
Gifts for Jesus, North Huntingdon PA
Girlspirit-Womensong, Inc., New York City NY
Gods Way Homeless Recovery, Inc., West Palm Beach FL
Golden Hill Development Foundation III, Inc., New Haven CT
Good Cause, Inc., Oakland CA
Great Basin Foundation, Salt Lake City UT
Great Minds of Tomorrow, Inc., Kalamazoo MI
Greater Faith Community Services, Inc., Petersburg VA
Greater Harvest Housing Corp., Inc., Baltimore MD
Greater Image Ministries, Seattle WA
Greater Whites Development Center, Nashville TN
Gumbo Krewe, Inc., Norco LA
Harlem United Community HIV/AIDS Prevention Center, Inc., New York NY
Harvest Community Development Corporation, Detroit MI
Hasidigraphix, Inc., Boca Raton FL
Hellgate Management Corp., Bronx NY
Helping Hands of Charleston, Inc., North Charleston SC
Helping Hands of Winnsboro, Winnsboro LA
Henry Evans Housing Corporation, Fayetteville NC
HFERIBS, Inc., Tomahawk WI
Holt Family Help Center, Centerville UT
Home of the Eagle Shelter, Inc., Thibodaux LA
Hope Community Economic Development, Inc., Jacksonville FL
Hope for Children, Inc., Pueblo CO
Hope Treatment Center, Reno NV
Hosts Faith Ministries, Inc., Friendswood TX
Hot Fudge Social Ventures, Inc., Atlanta GA
Housing for the Future, Inc., Elizabeth NJ
Housing Works Harlem Housing Development Fund Corporation, Brooklyn NY
Howard Thurman Library, New York NY
Howl, Inc., Georgetown KY
Humans Preservation & Protection Fund, Los Angeles CA
Illinois Affordable Housing, NFP, Charleston IL
Immaculate Conception Ministries of Charity, Inc., Washington DC
Immanuel Development Center, Akron OH
In the Beginning Ministries, Los Angeles CA
Institute for Science and Health, St. Louis MO
International Photoacoustic and Photothermal Association, Providence RI
International Royal Crescent Education Foundation, Inc., Warner Robins GA
J. R. Richards Kids Foundation, Inc., Houston TX
Jeffersonian Society, Inc., Jacksonville FL
Jersey City Community Resource Center, Jersey City NJ
Joey Cushman Memorial Scholarship Fund, Fort Worth TX
Journey of Life Services, Baton Rouge LA
Jowers Foundation, Inc., Southfield MI
Kansas Resource Alliance for Families, Inc., Topeka KS
Kays, Inc., Independent Group Home for Young Ladies, Atlanta GA
Keichange Foundation, Catonsville MD
Keystone Community Concepts, Roanoke TX
K. I. C. (Kids in Christ), Inc., Montgomery AL
Knowledge I Trust, Inc., Darien CT
L A S Therapy Network and Development Group, Inc., Nashville TN
Lakeland Cardinals Booster Club, Fox Lake IL
Last Day Outreach Christian Center, Inc., Covington GA
Legacy Multicultural Center, Glendale CA
Letitia Pratt Foundation, Inc., Nashua NH
Liberated Word Community Development Corporation, Westampton NJ
Little Mountain Community Outreach, Inc., Appling GA
Living Bread of Life, Inc., New Port Richey FL
Logos Foundation, Inc., Baltimore MD
Los Angeles Tenpoint Coalition, Los Angeles CA
Los Angeles Williams Family Childrens Foundation, Gardena CA
Lynchburg Charitable Construction Trust, Lynchburg VA
Malibu Paradise, Inc., Stockbridge GA
Marriage and Parenting Institute, Salt Lake City UT
Mcrae & Hall Family Learning Center, Clio AL
Metro Group, Hompton GA
Mid-Del Charitable Foundation, Harrington DE
Middlesex Health Services, Inc., Middlesex NC
Mighty Vine Wellness Club, Cincinnati OH
Millennium City Technology, Inc., Detroit MI
Mind Body & Soul of New Orleans, Inc., Marrero LA
Ministry of Jesus Christ, Temecula CA
Minnesota Hmong Youth Crime Prevention and Educational Support, Inc., St. Paul MN
Minority Help, Inc., Chandler AZ
Miracle Kids, St. Louis MO
Miracle Valley Community Development Corporation, Inc., Tuscaloosa AL
MM Cybertech Group, Inc., Midland TX
Mothers Network, Saint Monica CA
Mt. Pilgrim Foundation, Inc., Lugoff SC
MTC Senior Housing, Inc., Jamaica NY
Museum Domain Management Association, Los Angeles CA
Museum on Fire, New London MO
MVA, Incorporated, Tulsa OK
National Association of Disabled Asian-American, Los Angeles CA
National Grazing Lands Conservation, Bowie TX
National Institute for Archives, Inc., Portland OR
National Latinas Caucus, Incorporated, New York NY
Native Community Action Counsel, Ely Nevada NV
Natural Hormone Research Institute, Inc., Dallas TX
Natural Talents Arts Foundation, Inc., Farmington NM
Naval Heritage Group, Inc., Far Rockaway NY
NBA Foundation, Washington DC
Nehemiah Restoration Center, Inc., Aiken SC
Nerriaet, Ojai CA
New Age News, Incorporated, New York NY
New American Policy Institute, Inc., Shorewood WI
New Beginnings Transitional Housing for Women & Women With Child, Inc., Stone Mountain GA
New Development House, Inc., Cleveland OH
New First Community Development Corporation, Chicago Heights IL
New York State Police Chiefs Foundation, Inc., Yorktown NY
Nigerian American Federation, Grand Terrace CA
Noble Heart Services, Inc., Torrance CA
Northern California Community Housing Services, Inc., Hawyard CA
Norway/Paris Community Television, Norway ME
Oasis in the Desert Economic Development District, Inc., College Park GA
Olive Branch Home for Neglected Abused and Abandoned Children, Stone Mountain GA
On the Wings of Eagles, Inc., Copperhill TN
Operation Rebound, Grand Blanc MI
Orange County Medical Foundation, Inc., Hillsborough NC
Oxford Shake-Speare Company, Huntsville TX
P Js Wings Programs, Dearborn MI
Pacific Ocean Wave Energy Research, Inc., San Diego CA
Patriot a Choice Community, Inc., Indiana PA
Peacekeepers, Abilene TX
People Helping People of Detroit, Detroit MI
Phase Nu, Inc., Ypsilanti MI
Philam Society of CPA’s, Los Angeles CA
Philidia Corporation, Long Beach CA
Pi Lambda Chi Latina Sorority Scholarship Fund, Denver CO
Pooh Bear Community Child Care Center, Hamburg AR
Prescott College Alumni Association, Prescott AZ
Reaching Out Ministries, Inc., Plant City FL
Ready to Fly Ministries, Inc., Mena AR
Reliable Man Ministries, Inc., Orlando FL
Rest for All Nations, Inc., Leawood KS
Restoring Wounded Soldiers Outreach Ministries, Decatur GA
Right for Harvest Ministries, Columbus OH
Roberta S. Kaufman Memorial Scholarship Fund, Inc., Plainview NY
Rocky Mountain Reintegration Services, Inc., Colorado Springs CO
Rosebuds to Roses, Inc., Harvey LA
Rotary Club of Amherst East Foundation, Williamsville NY
Salem Police Volunteer and Citizen Association, Inc., Salem OR
San Diego Post 6 Activities Foundation, San Diego CA
Sankofa Foundation, Inc., Chicago IL
Santa Maria Club, Inc., Southhampton NY
Second Henry Street Housing Development Fund Corp., New York NY
Seniors on the Move, Inc., Stone Mountain GA
Single Parents Association, Compton CA
Society of Mannequins, Chicago IL
Southern Gospel Radio Partners, Inc., Delhi LA
Spider Webb Services, Inc., Miami FL
Spiritual Power Development, Inc., Whistle AL
Sports Interface, Inc., Oakland CA
St. Benedict the Moor Development Corporation, Savannah GA
Stanley L. Johnson Young Fathers Young Men Organization, Inc., Jacksonville FL
Stillson Memorial Medical Center Associates, Inc., Windsor NY
Stop Hazing, Inc., Orono ME
Students – Staff Honored for Success, Spencerville OH
Succor Haven, Inc., Indianapolis IN
Sunrise Housing Foundation, McLean VA
Sunset Companions Agency, Oakland CA
Sunshine Factory, Inc., Fayetteville GA
Supreme Court Media Center, Mendham NJ
Teach All Nations Fund, Inc., Quarryville PA
Texas Early Education Heritage Society, League City TX
Texas Philanthropic Corporation, Houston TX
Three Rivers Foundation for the Arts and Sciences, Inc., Crowell TX
Tindalls School No. 3 Restoration, Inc., Ramsey IN
Titus House, Inc., Pickerington OH
Touching Hands of Life, Los Angeles CA
Trees for Life, Inc., Orlando FL
Tri Alpha Omega Ministries, Inc., Houston TX
Troy Lions Charities, Royal Oak MI
Tucson Cultural Development and Community Improvement Association, Tucson AZ
Turnerpoint Akwaaba House, Inc., Detroit MI
Ucan International, Inc., Maryknoll NY
UMA Foundation, Inc., Dorchester MA
Umoja Group, Inc., Los Angeles CA
United in Peace, Inc., Chicago IL
Universal Medical Association of USA, Inc., Rosemead CA
Up and Away, Inc., Dorchester MA
Urgent Nest Ministries Life Care Center, Raleigh NC
VB Alba Foundation, Inc., Fawn Grove PA
Virginia Living Histories, Inc., St. Louis MO
Visions of Rose Outreach Ministries, Missouri City TX
Voices of the Next Generation Educational Association, Oklahoma City OK
Volunteer Today, Castle Rock CO
Warren Avenue Community Development Corporation, Southfield MI
Westbridge, Inc., Manchester NH
Williamsburg Trails and Greenways Association, Inc., Haydenville MA
Windmill Foundation, Rego Park NY
Winning Ways, Inc., Raleigh NC
Wisconsin Champions for Arts Education Business and Community, Oconomowoc WI
Wisdom and Heart Ministry, Inc., Jacksonville FL
Womens Empowerment Movement, Inc., Jonesboro GA
Word Faith Center Ministry, Inc., Ontario CA
World of Motorcycles Museum, Inc., North Judson IN
World Peace Through Technology Organization, San Francisco CA
Y O U Youth Opportunities Unlimited, Inc., Pearland TX
You-Turn Project, Inc., Lawndale CA
Youth Development Organization, Inc., Lawrence MA

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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