Internal Revenue Bulletin:  2007-7 

February 12, 2007 

Announcement 2007-14

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
3TO, Sunnyvale CA
According to His Riches Corporation, Washington DC
ActiVote America, Inc., Carmel IN
Africa Tent Evangelism, Inc., Lubbock TX
African Aids Prevention and Medical Assistance Foundation, Charlotte NC
All Faith Youth Outreach Program, Inc., Montgomery AL
Alliance Preparatory High School, Rancho Cucamonga CA
AMOR, Inc., Queens NY
Animal Resource Center, Inc., Slinger WI
Answer Evangelistic Ministries, Inc., San Antonio TX
Arch Angel Arts Center, Rochelle VA
Aventis Behring Foundation for Research and Advancement of Patient Health, King of Prussia PA
Bamboo Village Hawaii, Inc., Kurtistown HI
Begin Again Ministries, Inc., Springfield MO
Bethel Ministries, Inc., Huachuca City AZ
Better Days Ahead, Inc., Houston TX
B.F. Walker & Associates, Inc., Atlanta GA
BHPS PTO, Inc., Tallahassee FL
Blessed Through You, Inc., Odenton MD
Breaking the Cycle, Inc., Smyrna GA
Bucklin Community Better Life Foundation, Bucklin KS
Building Doorways, Andover MN
Bullock Foundation, Inc., Charlotte NC
Butte Ski Club, Butte MT
Called to Serve, Troy MI
Cardiology P.C. Research Foundation, Birmingham AL
Casa Del Sol Mobile Home Corporation, Davis CA
CECN Foundation, Nacogdoches TX
Center for Civil War Living History, Inc., Roanoke VA
Center for Regional Economic Strategies, Dayton OH
Central Washington Community Wellness Foundation, Ellensburg WA
Changed Lives Seminars and Ministry, Memphis TN
Chillicothe 757 Colts Baseball, Chillicothe OH
Christian Life School Foundation, Kenosha WI
Christian Rationalism Redeemer Center Correspondent, Inc., Waterbury CT
Clarence & Lynn Wolfe Foundation, Searcy AR
Columbus Georgia Wheelchair Athletic Association, Columbus GA
Community Finance Corporation, Tucson AZ
Community Healing Arts Center, Inc., Florence MA
Community Health Resource, Inc., Hogansville GA
Community Transportation Agency, Inc., Wilmington DE
Conrad Charitable Foundation, Northville MI
Consciousness, Inc., Milwaukee WI
Coptic Legal Foundation, Glendale CA
Council for Educational Improvement, Santa Fe NM
Cri-Du-Chat Research Foundation, Cumming GA
Danielle Dawn Smalley Foundation, Inc., Crandall TX
Danish American Language Foundation, St. Charles IL
Danita Corbitt Memorial Scholarship, Inc., Rossville GA
Developmental Education & Research, Inc., Chandler AZ
Diamonds in the Rough, New Orleans LA
Disabled First, Oceanside CA
Disabled Traveler, Lapeer MI
Do2Learn Foundation, Inc., Raleigh NC
Doctor William H. Huger Home Charitable Trust, Charleston SC
Dragon Fly After School Program, Cambridge MA
Duxbury Recreation Foundation, Inc., Duxbury MA
Eagle Feather Publishing and Research Institute, Austin TX
El Leon Literary Arts, Inc., Berkeley CA
Enchantment House Community Services, Incorporated, Missouri City TX
Energy Farm, Jackson MS
Energy for the Future, Rancho Cordova CA
Engineers Rod & Gun Club Charities, Ottawa IL
Eucalyptus View, Inc., Escondido CA
Faithful Servant Ministries, Alvord TX
Family Images, Inc., New York NY
Family Unity World Wide, Rockmart GA
First Baptist Faith Foundation, Hilton Head SC
For the Love of Homeless Pets, Inc., Hialeah Gardens FL
Foundation for Consumers Construction Assistance, Inc., Bethany OK
Foundation for in Home Care, Incorporated, Chattanooga TN
Foundation for Integrative Therapies, Washington DC
Foundation for Professional Excellence in the Community College, Austin TX
Foundation for the Re-Entry of Ex-Offenders, Inc., (Free), Clinton OH
Freedom Watch, Inc., Miami FL
Gente Ayudando Gente S A, Houston TX
Georgia Advocate Health Partners, Inc., Atlanta GA
Grace Baptist Chapel Community Development Corporation, Bronx NY
Grace Community Development Corporation, Memphis TN
Grapevine Center for Communication Arts, Inc., Bloomfield CT
Hair Angels Foundation, Inc., Carmel IN
Healing the Environment, Inc., Thayne WI
Hearts of Peace Foundation, Boulder CO
Hope Foundation, Incorporated, Gaithersburg MD
Housing & Community Synergy, Inc., Anaheim CA
Howard Family Foundation, Inc., Los Angeles CA
Human Services Projects, Inc., Park Forest IL
Idaho Clean Air Foundation, Inc., Sandpoint ID
Imani Support Services, Inc., Birmingham AL
In His Rest Ministries, Anacortes WA
Inner City Youth Computer Network, Philadelphia PA
Inspirational Family Enrichment Association, Inc., Inkster MI
Institute for the Advancement of Contemporary Chinese Architecture, Ltd., Oyster Bay NY
Institute of Media Research, Inc., Cambridge MA
Institute United for the Study and Defense Against Racism Toward Chinese People, Inc., Flushing NY
Interdisciplinary Artists Aggregation, Inc., Santa Cruz CA
International Justice Center, Inc., Suwanee GA
International Latino Womens Congress, Philadelphia PA
Isbell Home, Inc., Gadsden AL
Jack and Elizabeth Gellman Torah Foundation, Inc., Amherst NY
Jewishlinks, Inc., San Mateo CA
Jo Saltkill Ministries, Inc., Ft. Worth TX
John J. Barcklow Foundation, Inc., Springfield VA
Kathedral Community Development, Inc., Tampa FL
Kinderhudson Corporation, Nyack NY
Ladwin Corp., San German PR
Lafontaine Christian Church Scholarship Fund, Omaha NE
Land Conservancy, Inc., Fairfield NJ
Lark Second Chance, Harvey IL
Laws of Life Expression Contest, Inc., Greensboro NC
L D P Memorial Fund, Inc., Elizabeth NJ
Linda Parham Ministries, Inc., Worcester MA
Long March Foundation, Inc., New York NY
Love for Life Foundation of Philippine American Physicians in America, Ledyard CT
Lyceum Corporation, Dallas TX
Making a Difference Foundation, Los Angeles CA
Mapua Alumni Foundation, Inc., Yorba Linda CA
Maridon Museum, Butler PA
Marion Regional Healthcare Foundation, Mullins SC
Mauldin Scholarship Charitable Trust, North Little Rock AR
Metropolitan Community Housing and Development Organization, Inc., Baton Rouge LA
Mirandette Martial Arts Center, Inc., Kentwood MI
Moscow Directors’ Art Theatre Studio of New York, New York NY
Mount Pleasant Outreach Ministries, Inc., Atlanta GA
Movement is Life, Inc., Detroit MI
Moving Transit Through LA, Los Angeles CA
NBCAR Historic District, Dothan AL
Neurotherapy Research Association, Inc., Chevy Chase MD
New Beginning Home Preparing for the Future, Winston Salem NC
New Dimension Theatre Studio, Inc., Edgewater NJ
New Vision Generational Learning Center, Kalamazoo MI
Nickel of Hope, Cedar Hill TX
Nile Vintage Group, Inc., Brooklyn NY
Non Profit Secretarial Service NPSS, Inc., Houston TX
North Coast Alliance, Cambria CA
North Florida Housing, Inc., Newberry FL
Note Worthy Outreach, Inc., Mission KS
Notoriety, Inc., Irvine CA
N.P.R.S.C., Inc., New Port Richey FL
Nutritional Biomedicine Research Institute, Inc., Aspen CO
Officeplease Foundation, Glen Ellen CA
On Target of North Carolina, Inc., Kernersville NC
Osseo Community Foundation, Osseo MN
Our Father’s House, Inc., Goose Creek SC
Oxford Muse, Pearland TX
Particle Economics Research Institute, Eastsound WA
Partnership for Health, Healing & Community, Saco ME
Perpetual Help Unlimited, Chicago IL
Pineland Farms, Inc., New Gloucester ME
Place of Hope Dog Rescue Foundation, Valentine AZ
Pokagon Fund, Inc., New Buffalo MI
Preventive Care for Productive Lives, Inc., Potomac MD
Professionals Network of Florida, Inc., Jupiter FL
Project Jakana, Ukiah CA
Radar, Inc., Reno NV
Rational Living Foundation, Inc., Tampa FL
Real Estate Education Foundation, Albuquerque NM
Rhonda Joy Edwards Vansant Foundation, Inc., Portland OR
Rock Springs Community Center, Mullin TX
Rockville Striders Youth Track Club, Inc., Rockville MD
Rozie Wilson White Agency, Inc., Cedar Hill TX
Ruthmere Foundation, Inc., Elkhart IN
Sea Life Studies, Inc., Morro Bay CA
Seeds of Hope, Corralitos CA
Senior Citizens Foundation, Inc., Deming NM
Serv Behavioral Health Systems, Inc., West Trenton NJ
Share the Warmth, Inc., Evansville IN
Sharing the Journey, Toledo OH
Sharon Sockwell-Clark Mission Foundation, Inc., Bergheim TX
Shield of Faith Out Reach Ministries, Inc., Atlanta GA
Shirley A. Cunningham Jr. Family Foundation, Inc., Georgetown KY
Show Low Housing Coalition, Inc., Show Low AZ
Sibley House, Nuevo CA
Silence the Violence, Inc., Brooklyn NY
Snow Cloud Farm, Inc., Asheville NC
Solutions Community Outreach, Inc., Houston TX
South Central Urban Ministries, Inc., Nashville TN
Southwest Psychoanalytic Foundation, Tucson AZ
Spirit Investigations, Inc., Nashville TN
Spotlight Fashion Group, Spartanburg SC
SRDS, Sartell MN
SS&W Enterprise, Inc., Philadelphia PA
St. Augustine Foundation, Ltd., Yonkers NY
St. Claude Community Family Center, River Ridge LA
Stewart W. and Willma C. Hoyt Foundation, Binghamton NY
Stratford Festival Theater, Inc., Fairfield CT
Sundance Farm, Inc., Inman KS
Supporting Parents Educational Dreams, Inc., Portland OR
Tallship Michigan, Franklin MI
Talons & Tails, Inc., Bunnell FL
Tarlow Family Foundation, Inc., St. Louis MO
Temple Broadcasting Communication, Inc., Simpsonville SC
Texas Panhandle Film Commission, Amarillo TX
Thomasville Initiative, Thomasville NC
Titusville Friends of the Arts, Hydetown PA
To God be the Glory Ministries, St. Louis MO
Tony J. Ferry Ministries, Rehoboth MA
Trail Corps Academy, Silverthorne CO
United Charities of America, San Angelo TX
Upward Bound Youth Foundation, Inc., Clearwater FL
Veneto Org, Washington DC
Virtuous Women Under Construction, Los Angeles CA
VNA Foundation, Inc., Syracuse NY
Walk-Ons, Inc., Salt Lake City UT
Well Ministries, Inc., Wings Mills MD
West Piedmont Workforce Investment Board, Martinsville VA
Wishing Well Foundation of America, Inc., Palmetto Bay FL
Women and Wisdom Foundation, Inc., Greensboro NC
Women of Faith Ministries and Gods Associates, Indianapolis IN
Women of Light Foundation, Inc., Potomac MD
Workers Housing Corporation, San Juan PR
WOW Community Outreach, Inc., Birmingham AL
W.W.O.C.B. — “We Want Our Children Back” Community Organization of Athens, Athens AL
Xristos Association, Inc., South Holland IL
Yonkers Partnership Housing Development Fund Corporation, Yonkers NY
Youth Determined to Succeed Y.D.T.S., Inc., Pittsburgh PA
Youth Excelling Socially, Inc., Little Rock AR
Youth of Promise, Irvine 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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