Internal Revenue Bulletin:  2007-40 

October 1, 2007 

Announcement 2007-82

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
21st Century Inventions, Inc., St. Louis MO
39 East, Inc., Newport News VA
99 Wayz 2 Win Foundation, Inc., Atlanta GA
A1 Credit Counseling, Inc., Fort Smith AR
Academy of Martial Arts Foundation, Inc., Scarsdale NY
Act Today Foundation, Las Vegas NV
ADCO Development Corporation, Commerce City CO
Advocates for Better Health, Inc., San Diego CA
African American Free Loan Corp., Cleveland Heights OH
Afro Charity, Inc., St. Paul MN
AJ’s Helping Hand, Lansing MI
Alferdaws Islamic Center, Oakhurst NJ
All Neighborhood Group Home, Inc., Jakin GA
Allen-Lee Community Development Corporation, Columbus OH
Alpha Gardens Community Development Corporation, Burgaw NC
Alta Housing Corporation, Granbury TX
American-Russian Education Assc., Inc., Scarsdale NY
American Tae Kwon Do Foundation, Sherwood OR
Angels International, Inc., Rockville MD
Animal Advocacy and Relief Foundation, Encino CA
Arizona Children First Shelter, Inc., Chandler AZ
Artemis, Inc., Santa Fe NM
ASJ, Inc., Hartford CT
Assist by Knight, Inc., Philadelphia PA
Autism Family Services of New Jersey, Inc., Trenton NJ
B & H Financial Educators, Inc., Arvada CO
Barnabas Bar Petra, Inc., Fayetteville NC
Baseball in Africa, Inc., Shrewsbury MA
Basketball Services Unlimited, Houston TX
Black Heritage Rider, Inc., Piscataway NJ
Boundless Development Corporation, Memphis TN
Brazilian Arts Foundation, West Hollywood CA
Building Young Leaders, Inc., Tulsa OK
California Street Performers Association, Richmond CA
Call Kyle, Inc., Hamilton Square NJ
Castle Center, Inc., Hazelton PA
Centro De Restauracion Jesus Manantial De Vida, Inc., Manati PR
Challenging Minds, Carson CA
Challenging the Arts, North Richland Hills TX
Changing Lives at Home, Inc., Baltimore MD
Charity Horse Adoption & Rescue Mission, Tomball TX
Charlene’s Turtle Sanctuary, Carrollton TX
Cherish the Child Academy, Hackettstown NJ
Cherokee Heights Community Development Corporation, Macon GA
Child Safety Exchange, Torrance CA
Childrens of the Light Academy, Wichita KS
Christian Education Network, Inc., Lexington KY
Christian Life Services, Inc., Philadelphia PA
Christopher’s Guests, Pittsburgh PA
Chosen Generation, Fort Myers FL
Church of the Simple Faith, Inc., Aubrey TX
Citizens for Santo, Inc., Santo TX
Coalition of Multi Ethnic Partnership and Support Services B, Plainview NY
Coccon, Inc., Charleston WV
Come Back to Eden, Inc., Gresham OR
Community Counseling Services of North Carolina, Wilmington NC
Community Energy Foundation, Tyler TX
Community Housing Administration, Columbia SC
Community Transitional Services and Resources, Los Angeles CA
Community Voices in Action, Inc., Beaumont TX
Connecticut Habilitation Centers, Colchester CT
Connie and Priscilla Mack Foundation, Washington DC
Covenant Medical Transporters, Inc., Birmingham AL
Cowboys for Kids, Inc., Rhinebeck NY
Creating Academic and Social Excellence Youth Development Program, Inc., Cleveland OH
Creative Biomedical Research Institute, Philadelphia PA
Crime Victims Advocacy Council, Lansing MI
Crisis Counseling Center, Bakersfield CA
Cunningham Lifesafety Education Center, Inc., Denver CO
Current Elijah Ministries, Inc., The Woodlands TX
Cyber Anthropology, Chevy Chase MD
Cyber-Sight Foundation, Inc., Indianapolis IN
D. R. Johnson Ministries, Centennial CO
Dare to be Different of the Bay Area, Alameda CA
Design Workshop Foundation, Aspen CO
Designer Sewing Tech Center, Chicago IL
Dewdrop Foundation, Inc., Mableton GA
Divine Works, Inc., Tallahassee FL
DKY Developers Association, Mokena IL
Downtown Miamisburg, Inc., Miamisburg OH
End Times Storm Ministries, Inc., Oklahoma City OK
Energy Master Planning Institute, Inc., Silver Spring MD
Estate and Wealth Strategies Institute at Michigan State University, Sarasota FL
Evans Christian Learning Center, Inc., Columbus MS
Evening of Prayer CEDC, Charleston SC
Excel Youth Foundation, Irwindale CA
Exsousia Ministries, Inc., Tulsa OK
Fairview Community Development Corporation, Inc., Birmingham AL
Faithful Women of God—Paws Octave, Elkton MD
Family Service Organization, New York NY
Family Support Center of New Jersey, Inc., Trenton NJ
First Step Transitional Living Foundation, Los Angeles CA
Foundation for Evidence-Based Medicine Education, Orange CA
Foxmore Care, Inc., Corona NY
Franklin Concept Group, Inc., Philadelphia PA
Free for All Outreach Mission, Inc., Newton GA
Freedom West Development Corporation, Rockford IL
Friends of Compton Creek, Compton CA
Friends of River Park, Inc., Ellijay GA
Friends of the Mohegans, Inc., Greenfield Pk NY
G F F Community Development Corporation, Inc., Kalamazoo MI
Game Conservation International, Fort Worth TX
Genesis Full Life, San Antonio TX
George Graff Westchester-Putman Building Trades Scholarship Fund, Elmsford NY
Gerry and Franca Mulligan Foundation, Inc., Westport CT
Get on the Bus of Christ, Inc., Beaumont TX
Global Relief Assistance, Inc., Beltsville MD
Glory To God Mission, La Crescenta CA
Go Community Organization, Inc., Chicago IL
Golden Gate, Lake City SC
Grace & Mercy Christian Shelter, Woodville MS
Grace Foundation, Langley WA
GracePoint America, Inc., Norcross GA
Greater Bethel Development Corporation, Charlotte NC
Greater St.Paul Educational Center, Port Allen LA
Greater Works, Inc., Atlanta GA
Green Door, Inc., Miami FL
Greenwise Alliance, Inc., Annapolis MD
Guided Endeavors, Inc., Mount Vernon NY
Gunga Coleman-Helen Hunter Centers for Success, West Hills CA
Haggai Community Services, Culver City CA
Haitian American Professionals Coalition, Inc., Fort Lauderdale FL
Hammond Heights, Inc., North Augusta SC
Hamptons Artillery, Centre Hall PA
Harold B. Rhodes Music Foundation, Pasadena CA
Heavens Angel Paws, Lakewood CA
Helping Animals Lives Organization, Kerens TX
Helping Hand Mission, Chicago IL
Helpnow, Inc., Frederick MD
Historic Royal Palaces, Inc., Washington DC
Home Away From Home II, Little Rock AR
Homeward Bound Outreach, Stuttgart AR
Hope Factory, Inc., Smithfield RI
Hour of Restoration & Community Development Corporation, Cheneyville LA
IFF Foundation for Philanthropy, Irvine CA
Iluminadas Performing Arts School and Educational Services, Inc., St. Paul MN
Imua Transit Services, Honolulu HI
In Depth Ministries, Inc., Houston TX
In Line With the Word Ministries, Inc., Tallahassee FL
Information Integrity Foundation, Naperville IL
Institute for At Risk Children, Alexandria VA
Institute for Research on Learning Technology Visions, Inc., Menands NY
Institute for the Healing Heart Foundation, Houston TX
Jackson Community Center for the Deaf, Jackson MS
Jackson Youth League, Jackson MO
Jeto Productions, Inc., Pine Bluff AR
Jetta’s Track Club, Inc., Bergensfield NJ
Joetta Clark-Diggs Sports Foundation, Inc., Hillsborough NJ
John B. McLendon Foundation, Inc., Roswell GA
JRT Productions, Inc., Starruca PA
Kealakehe Ahupua’a 2020, Kailua-Kona HI
Khal-Khai, Inc., Warrensville Heights OH
Khocolate Keepsakes II Childrens Literacy Museum, Irving TX
Kids 101, Inc., Eugene OR
Kingdom Foundation, Somerset KY
Kingdom Kids Child Placing Agency, Lancaster TX
Konkel Scholarship Foundation, Inc., Walsh CO
Legal Clinic and Counseling Center, Inc., Alexandria LA
Lifestyle Changes, Inc., Missouri City TX
Lighthouse Core Development Corporation, South Orange NJ
Lithonia Development Corp., Inc., Lithonia GA
Little Rock Community Development Corp., Selma AL
Logansport Health Education Center, Inc., Logansport IN
London Bridges Kids Foundation, Powder Springs GA
M B International Refugee Center, Orlando FL
Make it Public, Inc., San Francisco CA
Making a Difference in the Community, Inc., Atlanta GA
Medieval Properties, Incorporated, Lakewood CO
Michigan Dominators Softball Club, Clinton MI
Michigan National Organization for Women Foundation, Inc., East Lansing MI
Millennium Hills Development Group, Inc., Murfreesboro TN
Mind Star, Inc., San Diego CA
Minnesota AG Network, Mahtomedi MN
Morenci Area Community Center, Morenci MI
Mother Nature’s Axle-Economic Development and Support, Milwaukee WI
Motivational Centers, Brooklyn NY
Mt.Olive Housing, Inc., Myrtle Beach SC
Museum of Pop Culture, Redwood City CA
MYGPA.ORG, Atlanta GA
NAALA National Association for the Advancement of Living Artists, Houston TX
National 12 Rounds Mentoring Program, Inc., Bowie MD
National Committee for History of Art, Inc., Los Angeles CA
Natural Health Research Institute, San Diego CA
Natures Creations, Inc., Borden IN
Neily Peach Happy Home, Willingboro NJ
New City Community Development Corporation, New Orleans LA
New Covenant Christian Outreach, Kemo MO
New Covenant Community Education Corporation, Dallas TX
Next Chance Recovery Center of Atlanta, Inc., Atlanta GA
Nita’s Private Outreach Home, Legrange CA
North Florence Ministries of the Holy Spirit, Inc., Florence SC
NP Leadership Collaborative, Birmingham MI
Nu-Light Economic Development Corporation, Houston TX
Oakland Wrestling Club, Oakland NJ
Oasis of Hope Ministries, Jefferson TX
One Spirit One World, Westlake Village CA
Operation Educate, Highland Park MI
Optimal Health Quest, Inc., Baltimore MD
Orphan Charity, Costa Mesa CA
Our Children’s Hope, Inc., Flanders NJ
Outreach International, Inc., Branford CT
Pagedale Community Association, St. Louis MO
Pairadocs Community Development Corp., Dallas TX
Panhandle Sports Medicine Association, Amarillo TX
Patterson/Horton Retreat Center & Youth Home, Franklinton LA
Peace Patrol Program, Inc., Missouri City TX
Pearls of Wisdom, Yarnell AZ
Peer Plus Education & Training Advocates, Chicago IL
People Helping People Help Themselves, Salt Lake City UT
People on the Rise Community Economic Development Corporation, Plainfield NJ
People With Pride, Incorporated, Ontario CA
P H Smith, Houston TX
Pleasant Grove Community Development Service Center, Inc., Fairfield AL
Positive Focus Foundation, Inc., Washington DC
Pride of Wisconsin Farms, Inc., Elroy WI
Progressive Care Systems, Inc., St. Clair Shores MI
Projects for Positive Change, Roseville CA
Radiology Research Fund, Eugene OR
RE-1J Foundation, Inc., Holyoke CO
Recognizing All Cultures Equally, Inc., Portsmouth VA
Recovering Pharmacists Network of Florida, Inc., Longwood FL
Regional Collection Education Foundation, Inc., Marietta OH
Restore Trust, Longville LA
Rosslyn Academy International, Inc., Trout Run PA
Ryan Stoller Fund for Acute Head Trauma Patients, Inc., Perrysburg OH
SAAF Group, Inc., Birmingham AL
Safety First for Kids, Detroit MI
San Diego Foundation for Recovery, San Diego CA
Sapintia Culture and Education Foundation, Bellevue WA
Save The Rain Forests Foundation, Las Vegas NV
Saving Noahs Generation, Inc., Kansas City MO
Seafaring College, Inc., Sarasota FL
Second Chance for Teens, Incorporated, Baltimore MD
Seeds of Salvation Christian Ministry, Elk Grove CA
Service to Mankind Foundation, Inc., Jasper GA
Shango, Inc., Center for the Study of African American Art and Culture, Dayton OH
Skills Development for Self Reliance, Marietta GA
South Central Training & Research Consortium, Los Angeles CA
Sports Resource Program, Rancho Palos Verdes CA
Springfield Tigers, Inc., Springfield IL
Starfestival, Lexington MA
Strong Women of God, Inc., Baldwin FL
Suburban Chamber of Commerce Foundation, Willow Grove PA
Support Teen Outreach Program, Doylestown PA
Sword of Splendor International Ministry, Inc., Bronx NY
Tarae Simone Family Services, Inc., Bellflower CA
TCR Children’s Services, East Palo Alto CA
Teen Action Program, Los Angeles CA
Texas Prostate Cancer Coalition, Houston TX
TJ Family Enterprise, Inc., Mokena IL
To Kindle Spirit A Not For Profit Corporation, Annandale VA
Transcom Community Development Corp., Houston TX
Tree of Life Economic Development, Inc., Birmingham AL
Trost Living Charities, Orlando FL
TS August, Reston VA
Turning Point Educational Experience, Spring Hill TN
Tyler County Ministers Union, Chester TX
Union Valley Outreach Ministries, Inc., Wynne AR
United Christian Children’s Fund, Tukwila WA
Venture Capital & Loan, Inc., Mount Pleasant MI
Victory Resource Institute, Springfield MO
Vocational Education and Careers Centers, Riverdale GA
WCI Educational Foundation, Asheville NC
Westerville Cats Baseball Club, Cumberland MD
Will Power-Power, Houston TX
William and Sylvia Development Corporation, Philadelphia PA
Willis Center for Personal Growth and Development, Incorporated, Inglewood CA
Women in Transition, Inc., Baltimore MD
Work Life Initiatives, Inc., West Chester PA
Working Together as One Production, Humble TX
Workshops Unlimited, Inc., Royal Palm Beach FL
Zapotlan Project, Inc., Argyle TX
Zara’ Ministries, Belleville IL
Zoe Group Outreach, Norcross GA

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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