Internal Revenue Bulletin:  2007-43 

October 22, 2007 

Announcement 2007-99

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
Absolute Beginnings, Inc., Gibson NC
African Trade Center, Plano TX
All Things Through Christ Ministries, Fresno TX
American Institute of Research, Inc., McLean VA
Avoyelles Parish Medical Society Association, Marksville LA
Belize Musical Action Commission, Inc., Richmond VA
Bethany Lutheran Ministries, Inc., Indianapolis IN
Bethlehem Community Development Corporation, Inc., Osceola AR
Beyond the Church Ministries, Kansas City MO
Bibleway Community Outreach Center, Detroit MI
Brotherhood of the Balloon, Inc., Mattapoisett MA
BSR Racing Scholarship Fund, Inc., Port Orange FL
Buddhist Society of Contemplative Living, Inc., Stuart FL
Canaan Community Development Center, Ahoskie NC
Center for Alternative Dispute Resolution Education, Inc., Westlake Village CA
Christian Management Resources and Development, Inc., St. Louis MO
Community Outreach Corporation, West Berlin NJ
Cornerstone Community Development Corporation, Anniston AL
Covenant One Organization, Bloomingdale IL
C.V. Russell Sr. Multipurpose Center, Inc., Portsmouth VA
Dalit Solidarity Forum in the USA, Inc., Oakland NJ
Edie Action Development Services, Inc., St. Paul MN
Elite Element Academy, Inc., Honolulu HI
Empire Community Development Corporation, Southfield MI
Environmental Relief Center, Studio City CA
Fayette County, Uniontown PA
First Impression Second Chance, Chillicothe OH
Four Gospel Ministry, Inc., Cincinnati OH
Fulton Families First, Inc., Fulton KY
G to G Mission Homes, Gastonia NC
George Roskrudge & S. Barry Casey Masonic Memorial Library & Museum, Phoenix AZ
Gods Lady Ministry, Youngstown OH
Good Life Health and Service, Omaha NE
Gray’s Creek Outreach Community Service Ministry, Inc., Arlington TN
Haas Academic Research Foundation, Menlo Park CA
Hands of Joy Youth Services, Inc., Statesville NC
Hartleys Community Training Academy, Lake Charles LA
Healthcare Justice Education Fund, St. Louis MO
Hebrew Language and Cultural Center of Manhattan, New York NY
Help a Family Out Reach, Peoria IL
Hemet Valley Medical Center, Hemet CA
Henry K. Lindsey Foundation, Hilo HI
HIV Anonymous, San Clemente CA
Holiness Unto the Lord Ministry, Inc., Oakland MI
Hollywood RHF Housing, Inc., Long Beach CA
HRH Computer Learning Center, Youngstown OH
Hunterbrook Ridge at Fieldhome, Inc., Yorktown Heights NY
Hunter’s Brotherhood Alumni Alumnae, Inc., New Orleans LA
I Had a Dream Foundation, Ft. Lauderdale FL
In Music We Trust (NFP), Chicago IL
International Transplant-Skin Cancer Collaborative, Milwaukee WI
Iola Old Car Show Foundation, Inc., Iola WI
J & J Foundation, Malibu CA
Jamaica Progressive League, Inc., Upper Darby PA
Jes-Us, Inc., Los Angeles CA
Johnny Rodgers Youth Foundation, Omaha NE
Kansas City Business Center for Entrepreneurial Development, Kansas City KS
Kems House, Bartlett TN
Lees Gentle Touch Adult Day Care Health Rehab Services, Houston TX
Linda’s Life Skills and Mentorship Program, Cedar Hill TX
Long Island Physicians Assistants, Inc., Commack NY
Mason Temple Community Economic Development Corporation, Conway SC
Medical Mission Exchange, Thetford Center VT
MIA Health Center, Inc., Los Angeles CA
Mighty Warrior, Inc., Yorba Linda CA
Mississippi Workforce Education Social Development Centers, Inc., Meridian MS
Mount Pleasant Community Development Corporation, Inc., Baltimore MD
Multi-County Child and Family Services (MCCFS), Forrest City AR
Muse Foundation of New York, Inc., New York NY
National Center for Behavioral Health Solutions, San Antonio TX
National Council of Minority Arts, Fresno CA
National Health & Education Association, Inc., Kennesaw GA
National Resource Center for Deafblindness, Pineville NC
No Limit Press, Inc., San Mateo CA
Officer Brian A. Aselton Memorial Scholarship Fund, Glastonbury CT
On My Way, Atlanta GA
Oneill Theater Project Plus N F P, Berwyn IL
Paducah Homeownership Program, Inc., Paducah KY
Paths to the Promise, Institute WV
Paul T. OConnor Foundation, Inc., Houston TX
Phoenix Agenda Foundation, Fairlawn OH
Platte River Habitat Foundation, Inc., Kearney NE
Poly Booster Club, Sun Valley CA
Porter Broadcasting Network, Inc., Rocky Mount NC
Power Circle Development Association, Chicago IL
Rabboni Retirement Villa, Los Angeles CA
Recovery Care Solutions, Cumberland MD
Repairing the Breaches Family Services Ministry, Inc., Bloomfield CT
Research and Service Foundation, Opa Locka FL
RUB, Inc., Weehawken NJ
Sanctuary of Christ, Inc., Brandon FL
Scholastic Outreach Services, Inc., Houston TX
Shas Chabura, Inc., Lakewood NJ
Sidney Park Outreach Ministries, Inc., Columbia SC
Silver Center, Inc., Guyten GA
Soundview Senior Housing Development Fund Company, St. Albans NY
Sports Foundation of America, Inc., Spring Lake NJ
Student Program for Academic and Athletic Transitioning, Oakland CA
Sunshine Children and Family Development, Inc., Victorville CA
Team Morris, Orange Park FL
Tehachapi Mountain Boys Home, Tehachapi CA
Texas Music Library & Research Center, Houston TX
Touched by Angel Youth Foundation, Los Angeles CA
Universal Christian Revivalist, Harvey LA
Valhalla Animal Sanctuary, Inc., Cable OH
Virtuous Women of Valor Association, Birmingham AL
Walking in Faith Ministries, Brooklyn Park MN
Wind of the Spirit Community Services, Inc., Rancho Cucamonga CA
Winners Choice Center, San Antonio TX
World Café Community Foundation, Mill Valley CA
Worldwide Christian University, Inc., Oklahoma City OK
Youth Awareness Foundation, Detroit MI

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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