Internal Revenue Bulletin:  2007-26 

June 25, 2007 

Announcement 2007-60

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
A Reel Chance, Clayton NJ
About Planning Parties, Inc., Loganville GA
Abundant Grace Gospel Ministry, Inc., Webster NY
Acacia Charities, Inc., Glens Falls NY
African American Women Against Aids, Dallas TX
Agape Diversified Care-Givers, Incorporated, Detroit MI
A. J. Hoffman Foundation, Inc., Florham Park NJ
Al Sami Charity Foundation, Dove Canyon CA
American Home Dream Foundation, Arlington TX
Appeal of the Nobel Peace Laureates Foundation, Inc., Washington DC
Asian Transplantation Awareness in Southern California, Orange CA
A.S.S.K., Honolulu HI
Baby Sudz, Inc., Houston TX
Benefits USA Foundation, Columbia SC
Bluecollar.org, Mobile AL
Bronzeville Community Development Association, Chicago IL
Burnham Educational Center, Seattle WA
Carlas Lil Angels Learning Center, Cedar Hill TX
Carol Morgan School Foundation, Inc., Miami FL
Center for International Relations Corp., Arlington VA
Central Florida Cancer Institute Foundation, Davenport FL
Chee Murray Charitable Foundation, Sugar Land TX
Childrens Bridge, Inc., Wayne NJ
Christian Transdenominational Spiritual Group & Enlightenment, Tallahassee FL
Christian W. Konstanzer Fund of the Kiwanis Club of Mt. Clemens, Inc., Mt. Clemens MI
Citadel of Hope Community Development Corp., Hillside NJ
Color Country Chapter of Candlelighters Childhood Cancer, St. George UT
Community Health Resource, Inc., Hogansville GA
Computer Literate Learning Center, Inc., Clarkston GA
Computer Repair & Networking Organization, New York NY
Crane Area Schools Education Foundation, Inc., Crane OR
Curtis L. Backmon Sr. Foundation, Baltimore MD
Daomi Foundation, Phoenixville PA
Don Seibel Memorial Scholarship Foundation, Finksburg MD
Educating Little People, York PA
Edwards Foundation, Beaverton OR
Enrique E. Pina Sr. Ministry, Millington TN
Enterprise Unlimited, Los Angeles CA
Ethiopian Humanitarian Foundation, San Diego CA
FAC Services, Inc., East Point GA
Fathersday DC, Inc., St. Petersburg FL
First Creative Research Consultants, Inc., Beaumont TX
FMC Foundation, Inc., New York NY
Focused Kids, Inc., Memphis TN
Foreign Trade Institute, Denver CO
Forensic Institute of Auto Theft Analysis, Big Bend WI
Fresh Anointing Deliverance Center, Inc., Boston GA
Fulton County Child Abuse Prevention Council, Rochester IN
Global Health Vision A NJ Nonprofit Corporation, Plainfield NJ
Good Samaritan Development Corporation, Wilson NC
Heartbridge, Inc., Kailua Kona HI
Heartland Womens Foundation, Inc., Tribune KS
Heavenly Cradle Day Care Center, St. Louis MO
Helen Residence, Inc., Roselle NJ
Help for Children of America, Inc., Hartsdale NY
Help Mom Work at Home Christian Child Care Guild, Seattle WA
Her Place, Inc., Baltimore MD
Hope Housing Redevelopment Corporation, San Antonio TX
Humanitarian Action Network for Democratization and Security, Galveston TX
Hunting Park Development, Inc., Philadelphia PA
Impowerment Group, Providence RI
Innercourt Ministries, Inc., Hinesville GA
International Diversity Education Center, Ridgewood NJ
International Institute of Success Dynamics, Boston MA
International Midwives Exchange, Inc., High Falls NY
Italian American Cultural Arts Corp., Yonkers NY
J & J Youth Home & Health Care Services, Inc., Carson CA
J Live N Me Workplace Ministries, Incorporated, Temple TX
Jawad Omair Yasin Foundation, Oklahoma City OK
John Lee Comer Center, Montgomery AL
Julius Deloatche Basketball Camp, Peoria IL
Kansas Dental Association Relief Fund, Incorporated, Topeka KS
Kidney Research Fund USA, Bryn Mawr PA
Kids RULE, Inc., Boca Raton FL
Lab Consulting, Inc., Tulsa OK
Lambert Friends Ministries, Inc., Portland OR
Life Trades Center, Verona WI
Lineam, Inc., Norco LA
Loganworks, Port Angeles WA
Love Arms for Boys, Inc., El Cerrito CA
Maui Jazz Project, Inc., Kahului HI
McTaggert Court 2, Inc., Akron OH
Mission Now, Inc., St. Louis MO
My Sisters & Me Ministries, Inc., Gary IN
National Educational Diversity Students of America Organization, Van Buren ME
New Lifestyle Living, Inc., Linden NJ
Northeast Conservatory of Music, Delmar NY
Oaktree Assisted Living, Inc., Yardley PA
Oasis Veritas, St. Louis Park MN
On Common Ground, Quincy CA
PACES – Performing Arts and Cultural Exchange Studios, Kealakekua HI
Palee Walton Ministries, Inc., Oakland CA
Parkford Apartments Tenants Association, Library PA
Pasco Community Development Foundation, Inc., Brooklyn MD
Peanut Butter Project, Alameda CA
Phase I & Phase II Sober Living, Bakersfield CA
Phoenix Outreach Community Development Corporation, Houston TX
Piller Family Foundation in Memory of Raizy Rivky and Eli Piller, Brooklyn NY
Place of Grace Ministries, Carlisle PA
Project USA Corp., Cranston RI
Pucho, Inc., Buffalo NY
Pueri Sancti Spiriti, Albuquerque NM
Rainbow Ministry, Everett MA
Raptor Rehabilitation Project, Inc., Catalina AZ
Ritu Sinha Charitable Foundation, Staten Island NY
Roc-Link, Inc., Irvine CA
Rolando McClain Crisis Center, Inc., Isola MS
Saint George Foundation for Social Sciences, Houston TX
San Francisco Revival Ministry, San Leandro CA
Save Our Sons, Inc., Atlanta GA
Seva Fund Foundation, Inc., Morro Bay CA
Shelbina Community Advancement Corporation, Shelbina MO
So Be It Entertainment, Harrisburg PA
Sons of Abraham, Philadelphia PA
Southeastern Bat Diversity Network, Muncie IN
Southern Foundation for the Advancement of Arts and Education, Cumming GA
Spinnaker Cove Nature Preserve and Conservation Area, Inc., Indianapolis IN
Squeaky Wheel Foundation, Surrey ME
STI Empowerment Fund, Inc., Hempstead NY
Switchback Association, Renton WA
T L Foundation, Chicago IL
Take Time Out, Inc., Farmington Hills MI
Taxpayer Assistance Center, Inc., Philadelphia PA
Tierra Institute International, Huntington Beach CA
Tom Weyers Memorial Scholarship Trust, Appleton WI
True Love Ministries, Lancaster CA
Unaffiliated Baptist Churches of America, Sioux Falls SD
United Missios Christian Awareness Ministry, Marietta GA
United States Airpower Museum, Fresno CA
Unity of the Faith Ministries, Inc., Mt. Vernon NY
Up the Unity, Inc., Washington DC
Upromise Education Foundation, Needham MA
Waterfront Housing GP Corp., Pittsburgh PA
West Los Angeles Christian Outreach, Inc., Los Angeles CA
Young Aesthetics Society, Hodgdon ME
Youth Excelling Socially, Inc., Little Rock AR

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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