Internal Revenue Bulletin:  2008-8 

February 25, 2008 

Announcement 2008-13

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
4 God Only, Forth Worth TX
Adaptive Solutions Technologies, Inc., Port Allen LA
AESOP, Inc., Cedar Hill TX
All About Alzheimers, Inc., Rochester Hills MI
American Eye Disease Association, Brooklyn NY
Arden Health Resource Service, Springdale AR
Arizona Center for Public Policy, Scottsdale AZ
Baal Perazim Ministries, Inc., Brentwood NY
Barton Springs Heritage Association, Inc., Austin TX
Bolivian Conservation Fund, Chestertown MD
Capital City Recovery, Dacula GA
Care Outreach Ministries, Inc., Carmel IN
Challenged Drop-In Center, Inc., Van Wert OH
Cherubim, Tujunga CA
Community Care Foundation, Inc., Mission Hills CA
Creative Technology Enrichment Center, Inc., Hamlet NC
Crosbys NPO, Lynnwood WA
Cultural Education Program, Inc., Waterville ME
Delaware Self Help Corporation, Newark DE
Diabetes Research Education and Support Group, Fort Smith AR
Dolo Siakor Memorial Basketball & Soccer Association, Inc., Parkville MD
Dorcus Foundation, Orlando FL
Dr. Harb S. & Santosh K. Hayre Foundation, Houston TX
Family Patterns, Inc., Moreland GA
First Stop Community Development Corporation, Washington DC
Friends of the Poor, Inc., Stuart FL
Friends of Tagalog on Site, Inc., Long Beach NJ
Georgia Cardiac and Vascular Research, Inc., Gainesville GA
Gregorys Journey, Williamsport PA
Healing Hearts Foundation, Inc., Miami Lakes FL
Heaven on Earth Foundation, Alvarado TX
Heritage Affordable Housing, Seattle WA
Houston Carnival Arts Committee, Houston TX
Independent Constructs Counseling Center of St. Louis, Inc., St. Louis MO
Jacksonville Scottish Rite Association, Inc., Jacksonville FL
Jenkins Youth Foundation, Moreno Valley CA
Jerusalem Store House, Wylie TX
Jesus and Me Youth Outreach Ministries, Gastonia NC
Jomada Ministry Foundation, Inc., Tinian MP
Junior Volleyball, Inc., Fort Morgan CO
Kids Nutrition Program, Inc., Lula GA
Kidshealth 2020, Inc., Cleveland OH
Kitsap Dental Mission Support Organization, Silverdale WA
Kittredge Club, Inc., New York NY
Kiwanis Club of Mill Hall Pennsylvania Foundation, Mill Hall PA
KKIS Keep Kids in School, Inc., Sugar Land TX
Kwon Foundation, Glendale CA
Latria, Inc., Indianapolis IN
Light the Way Home, Inc., Houston TX
Main Street Crossing, Tomball TX
Making Waves, Nashville TN
Massachusetts Institute for Justice, Inc., Newburyport MA
Mid-South Youth Center, Carbondale IL
Millenium Estate Living, Missouri City TX
Monadnock Children’s Relief Foundation, Jaffrey NH
Moore Faith Center, Houston MS
Nu, Inc., New Orleans LA
Nuevas Faces of Hope, Inc., Paradise Valley AZ
Ocotillo Village Housing Corporation, Benson AZ
Open Ears Music Collaboration, Inc., New York NY
Pass It Along, Inc., Oklahoma City OK
Peoples Court of Final Appeal, Inc., Chicago IL
Plymouth Area Chamber of Commerce Foundation, Inc., Plymouth MA
Positive Motivational Institute, Inglewood CA
Prison Reform, Inc., Chicago IL
Project SOS, Las Vegas NV
Psychsource, Inc., Roswell GA
Real Enterprises of Washington, Glenoma WA
Richard Wells Walker Scholarship Foundation, Inc., Oriental NC
Rohnert Park Boards and Blades Corporation, Rohnert Park CA
Seventh Woman Foundation, Inc., Silver Springs MD
Shiloh Resource Community and Development Center, Baltimore MD
SMAJ Homebound Hair Care Services, Inc., Gretna LA
Society of Support Foundation, Canyon Country CA
Sonrise-First Love Second Chance International, Tomball TX
Southern California Lions-Quest Support Foundation, Fullerton CA
Stilwell Housing Assistance Corporation, Muskogee OK
Support & Training for Adoptive & Foster Families, Jackson MI
Susan Shadeko-Oshinuga Foundation, Carson CA
Texas Civil War Museum, Inc., White Settlement TX
Texas Springs Alliance, Austin TX
Trinity’s Foundation for Children With Special Needs, Inc., Washington DC
Tru Life Community Resource Center, Inc., Tarpon Springs FL
Trust for Philadelphia Treasures, Philadelphia PA
Turn Off the TV, Inc., Athens GA
Union for the Conservation of Raptors, Hancock ME
United Human Rights Congress, Los Angeles CA
Uprise, Inc., Detroit MI
Urban Conservation League, San Diego CA
Verle and Eleanor Hammond Foundation, Ashburn VA
Visual Voices, Inc., Pittsburgh PA
Westerville South High School PTO, Westerville OH
Wiredmd, Inc., New Haven CT
World of Endangered Species, Placerville CA
XCEL Development, Spartanburg SC

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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