Internal Revenue Bulletin:  2007-22 

May 29, 2007 

Announcement 2007-52

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
Adoptions Abroad, Houston TX
American Council for Adjunct Faculty, Inc., Columbia MD
And Bibles for All, Salem OR
Ark Adventures, Inc., Weatherford TX
Batavia Youth Football, Inc., Cincinnati OH
Bonim Lamokom, Inc., Brooklyn NY
Butlee’s Handicap Outdoor Adventures Corporation, Brockton MA
Childrens Global Relief Project, Inc., Elmont NY
Citizens Advisory Panel, Inc., Bridgehampton NY
Clemente Garcia Jr. Community Learning Center, Corpus Christi TX
Community Home Services, Inc., Georgetown TX
Community Vision, Carlsbad NM
Cornerstone Art Group, Sherman Oaks CA
Cuerda Floja Arts Troupe, Oak Park IL
E J Ralph Foundation, Inc., Riverdale NY
Federal Hill Foundation, Incorporated, Arlington VA
Friends of Summit Children’s Residence Center, Inc., Upper Nyack NY
Gaelic Language Foundation, New York NY
Gina Eisenman Foundation, Inc., San Diego CA
Gods Will for Africa, Columbia SC
Grassroots Foundation, Inc., Oak Park IL
Greater Weatherly Ambulance Association, Inc., Weatherly PA
Hebron House, Inc., North Brunswick NJ
Hogar Divino Jesus, Inc., Toa Baja PR
Institut De La Maison De Bourbon, Thomasville GA
Jesus Cares Ministry, Inc., Irvington NJ
Kamp Kiwanis Childrens Foundation, Inc., Lexington NC
Kansas City 4wd Association, Inc., Olathe KS
Kentucky Blasting Conference, Keene KY
Kiwanis Club of Flamingo-Hialeah Foundation, Inc., Hialeah FL
Milwaukee Marauders, Inc., Grafton WI
Miracle League of Maryland, Baltimore MD
Musicians Uplifting Services in the Community, Jackson MI
National Football League Players Association — Tampa Bay Chapter, Tampa FL
Nepali Tibetan Education Center, South Pasadena CA
Nevada Medical and Aesthetic Nonprofit Organization, Sacramento CA
Old West Enrichment Center, Inc., Tallahassee FL
Possibility Ranch, Lake Arrowhead CA
Redemption Home of Love, McKinney TX
Resurrection Group, Ltd., New York NY
Riley Arts Foundation, Pasadena CA
Rochester Rowing Club of Minnesota, Rochester MN
Rock Solid Foundations, Inc., Norcross GA
Sail Musical on Tour Corp, Readington NJ
SATEC, Nine Mile Falls WA
Shoppers Charitable Foundation, Inc., Lanham MD
Simi Valley Future Stars, Inc., Simi Valley CA
Skate Park Association International, Inc., Los Angeles CA
Soma (Strategies for the Organic Management of Agriculture), Inc., New York NY
Starving Pets & Animals Rescue Effort, Stanwood WA
Tawana Williams Outreach, Inc., Wilson NC
Treasured Hearts Ministry, Somerset MA
United Hispanics Union All, All, Against The Lead, Miami FL
Vietnamese Physician Foundation of Northern California, San Jose CA
Watertown Firestation No 2 Foundation, Inc., Watertown WI
Whoa-Womens Hockey Organization of Arizona, Chandler AZ
Wilson Midget Football Association, Easton PA
Womens Eleemosynary Foundation aka District 1 PWA Charitable Education Foundation, Chicago IL
Worthy Center, Bakersfield 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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