The IRS has revoked its determination that Quality Industrial Services of Snohomish, WA; Nazareth, Inc., of Cleveland Heights, OH; One Step Ahead Daycare, Inc., of Racine, WI; Gift America Program of Rockville, MD; The Patrick and Janet Hayes Charitable Supporting Organization of Houston, TX; 10^th Life Foundation of Santa Barbara, CA; San Francisco Neighbors Resource Center of San Francisco, CA; Emerald Foundation, Inc., of Ojai, CA; and Osterville Village Association of Osterville, MA, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.