Internal Revenue Bulletin:  2007-51 

December 17, 2007 

Announcement 2007-117

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
African Alliance of Aid for Development, Oak Park MI
Arch Way Housing Program, Inc., Kennesaw GA
Arkansas Hope Incorporation, Little Rock AR
Bereavement Care Foundation, Orange NJ
B L House of Rufuge Outreach, Inc., Selma AL
Bless the Beasts and the Children Foundation, Henderson NV
Blessed & Highly Favoured Corporation, Cincinnati OH
Blue Solutions, Austin TX
By My Side Ltd., Philadelphia PA
Chester Youth Development Foundation, Columbia SC
Cindy M. Beaudoin Scholarship Fund, Plainfield CT
Community Transportation Service, Inc., Idaho Falls ID
Computer Knowledge 4 Kids, Arlington TX
Cornerstone Ministries, Inc., McKinney TX
Deliverance House, Inc., Atlanta GA
Fordney Foundation, Anaheim CA
Friends for Life Corporation, Moreno Valley CA
Friends of the Fairview Bridge, Fairview MT
Gethsemane Betterment Foundation, Vallejo CA
Hair for Humanity, Los Angeles CA
Heavenly Good Catering Community Development Corporation, Chesapeake VA
H E R S Alliance and Resource Center, Inc., Coconut Creek FL
J Maxwell & Associates, Inc., Londonderry NH
Joshua Generation Child & Family Development Corporation, Durham NC
Kiobvi Soul Society, Inc., Springfield Gardens NY
Loja Health Specialist, Inc., Sykesville MD
Lower Little River Watershed Coalition, Ashdown AR
Mater Tech Workforce Development Center, Milwaukee WI
New York Institute for Cognitive and Behavioral Therapies, Brooklyn NY
Non Profit Assistance, Inc., Burnsville MN
Our Forgotten Heritage, Inc., Bremen OH
Peachcrest, Inc., Atlanta GA
Project New Ground, Inc., Brooklyn NY
Self Motivated Individuals, Philadelphia PA
Shinyanga Health Aide and Medical Assistance, Inc., Houston TX
Skin Cancer Awareness Foundation, Minden NV
Unity Hope Centers, Inc., Detroit MI
Wisconsin Education for Children and Adults Food Programs, Inc., Madison WI
Workplace Education Institute, Inc., North Canton OH
Yanks Air Museum Foundation, Baldwin Park CA
Youths Working for Change, Long Beach 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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