Internal Revenue Bulletin:  2007-17 

April 23, 2007 

Announcement 2007-42

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
Advanced Senior Assisted Living and Development of America, Inc., Detroit MI
Adventurous Youth Organization, Beverly Hills CA
Africans in America, Inc., New York NY
Agape Life Institute, Austin TX
Amercia Vive Foundation, Bell CA
American Dream Project, Inc., Wayne NJ
AMICA Institute, South Hampton NY
Asian Community Media Institute, Inc., Saint Paul MN
Association of Christian Professionals, Inc., Chicago IL
Audax Theatre Group, New York NY
Bay Area Ability Center, Incorporated, Bay City MI
Berean Basketball Boosters, Wilmington OH
Bergens Promise, Inc., Rochelle Park NJ
Beta Community Services, Inc., II, Baton Rouge LA
Brainstorm, West Chester PA
Brooklyn Heritage, Inc., Brooklyn NY
Camp Refuge, Columbia SC
Carolina Housing Alliance, Inc., Taylors SC
Children and Families of East Tennessee, Inc., Johnson City TN
City Links 4charities, Inc., Orlando FL
Coastal Renaissance Behavioral Health Services, Inc., Sarasota FL
Coluntuno Charitable Foundation Co., Marblehead MA
Community Staffing Resources, Inc., Woonsocket RI
Covington Middle School Parent Network, Vancouver WA
Creation Station Art Center, Inc., Copley OH
Dabhar, Inc., Downey CA
Dallas County Repeater Corporation, Dallas TX
Down to Earth Ministries, Inc., Chippewa Falls WI
Earle Action Community Development Corporation, Inc., Earle AR
Echelon, Inc., Meridian MS
El Roi, Inc., Brick NJ
Emmanuel Ministries of Romania, Inc., Sumter SC
Exceptional Resources, Banks OR
Father Resource Network, Mill Valley CA
Finer Things Academy, Inc., Youngstown OH
Friends of Boy Scout Troop 224, Orinda CA
Friends of the Ashford Community Park, Ashford WA
Gifts of First Fruits Foundation, The Colony TX
God’s Children at Play, Los Angeles CA
Grandslam, Inc., Kingsport TN
Grenier Foundation, Newark CA
Harambee Community Development Corporation, Inc., Cincinnati OH
Hartford Baltimore County Cheerleading League, Inc., Baltimore MD
Health & Fitness Foundation of America, Irvine CA
Hilltop Camp, Richland Center WI
His Love and Truth Ministries, Arcata CA
Historic Hilger Homestead, Helena MT
Institute for the Study of Ideologies and Literature, Minneapolis MN
International Partnership for Health NFP, Chicago IL
Jeffrey G. Loving Memorial Open Arms Free Medical Facility, Angel Fire NM
Judahs House, Fresno CA
Just Everyday Sisters Used Supernaturally, Gardena CA
Juxtopia Group, Inc., Baltimore MD
Kat Whirld, Inc., Greenfield MA
Kaye Starr Singers Corporation, Layton UT
Kerr Interfaith Disaster Response, Inc., Kerrville TX
Kiwanis Club of West Jeffersons Reflections of Hope Foundation, Inc., Harvey LA
Lander County Humane Society, Battle Mountain NV
Life Ten Ten, Inc., Jersey City NJ
Light House Christian Ministry, Corsicana TX
Little Creek Special Equestrians, Inc., Centerpoint IN
L O F S, Inc., Leap of Faith Services, Memphis TN
Lost Coast Interpretive Association, Whitehorn CA
Lumina Group of St. Louis, St. Louis MO
Make It Public, Inc., San Francisco CA
MH Community Service, Monterey Park CA
Mike Scuch Memorial College Scholarship Fund, Staten Island NY
Miracle Life Nisim Haim, Oak Park MI
Modjeska Ranch Rescue, Silverrado CA
National Association of Disabled Asian-American, Los Angeles CA
National Visionary Leadership Project, Washington DC
Native Veterans Association of Alaska, Anchorage AK
Norman and Judith Jo Kreiss Family Foundation, San Diego CA
North End Partnership Association, Mason City IA
Northwest Alabama Education Partnership, Florence AL
Old River Committee, Inc., Tracy CA
One America Foundation, Inc., Baltimore MD
Pomerelle Institute, Inc., Albion ID
Raisin Hope Rescue & Rehabilitation, Raymond WA
Recreation Trail Management, Loveland OH
Redeemed Services, Inc., Los Angeles CA
Rehema Adult Day Health Care Center, Pomona CA
Research Nurse Association, Inc., Wellesley MA
Resiliency for Action and Success, Orange Park FL
Rock Christian, Inc., Bakersfield CA
Save A Teen, Oregon City OR
Save Our Strays, Inc., Newport News VA
Sea of Dreams Foundation, Inc., Honolulu HI
Sherit Isroel, Inc., Brooklyn NY
Silver Lake Football Association, Everett WA
Single Family Services, Las Vegas NV
SIS (Stay in School), Inc., Chicago IL
Society for Counter-Ordnance Technology, Charlottesville VA
Somaliland Community of Metro Chicago, Chicago IL
Spazi, Inc., Miami FL
Sterling Youth Accountability Board, Patton CA
Sunny Health Recovery Center, Inc., Fairbanks AK
Sunshine Service Dogs, Inc., Luck TX
Teach Me to Live Ecumenical Ministries, Makawao HI
Thaddean Society, Elgin IL
Thomas Hart Benton Catalogue Raisonne Foundation, Inc., New York NY
True Divine Ministries, Cincinnati OH
US Sailing Foundation of Marion County, Jensen Beach FL
Valley Falcons Youth Athletic Club, Sylmar CA
William J. Gallion, Captiva FL
Wolverine Management Foundation, Los Angeles CA
Wrightco Educational Foundation, Claysburg PA
Youth Programs Unlimited, Inc., Antioch 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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