Internal Revenue Bulletin:  2008-17 

April 28, 2008 

Announcement 2008-37

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
Aboutsmilesworld, Ltd., East Setauket NY
Applied Inventions, Miami FL
Art of Music Project, Inc., Sturgeon Bay WI
Baltimore Family Resources, Inc., Timonium MD
Bethel Foundation & Subsidiaries, Inc., Vidalia LA
Betty Harris Homes, Inc., Philadelphia PA
Camp Fund-to-Brush, Inc., Pembroke Pines FL
Center of Tomorrows Future, Inc., Heuvelton NY
Charitable Association for Relief and Education International, Matthews NC
Cherokee County YMCA, Jacksonville FL
Chinatown Learning Center, Philadelphia PA
Connecticut Maritime Foundation, Inc., Stonington CT
Empowerment Through Exposure, Annandale VA
Esperanza Para la Familia, Inc., Stafford TX
Family Enrichment Resource Center, Inc., Eureka MO
FHC Gosnold Grove Corporation, Falmouth MA
Freedom House One, Peoria IL
Freeman Housing Human Services, Inc., Brooklyn NY
Fremont Economic Adjustment Corporation, St. Anthony ID
Friends of Paraguay Foundation, Inc., Stratford CT
Full Circle Empowerment Center, Chattanooga TN
Gifts Help to Heal, Birmingham AL
Great Urban Commission, Inc., Corona NY
Home Sweets Home, Inc., Los Angeles CA
Hunterbrook Ridge at Fieldhome, Inc., Yorktown Heights NY
Johnnies Care, Inc., Warren AR
Lamb Down Ministries, Greenwell Springs LA
Lasallian Association of Miguel Schools, Washington DC
Light for the Nations, Inc., Gardnerville NV
Mack East Community Center, Detroit MI
Manjula Arts and Theatre, Inc., San Jose CA
Metro Family Services & Resources, Inc., Buford GA
Moore House, Inc., Baltimore MD
New Hopewell Community Outreach, Inc., Bernice LA
One Family at a Time / Love Academy, Incorporated, Milwaukee WI
Ont Art, Pomona CA
Order Sons of Italy in America Housing Corp., Bellmore NY
Pathways to Family Communication, Inc., Fayetteville NC
Pine Foundation, Inc., Lone Tree CO
Poteet Community Commodity, Poteet TX
Project Star, Inc., Apopka FL
Praise & Worship Outreach for the Poor, Sawyerville AL
Pyramid Health Network, Montclair NJ
Quality Tech Employment Services, Inc., Brooklyn NY
Riverflow, Inc., Gary IN
Seek Ye First the Kingdom of God Ministries, American Canyon CA
Society of Non Profit Public Relations, Taylorsville NC
Spirit of Religious Charity, Inc., Gastonia NC
Stallions of Honor, Inc., Riverside CA
Synergy Project, Richmond VA
Three Suns, Cutbank MT
True Fellowship Community Development, Inc., Detroit MI
Turentine Twins Quarter Horse Ranch, Inc., Indianapolis IN
United Enterprises Development Corporation, Kansas City MO
Universal Housing Development Corporation, St. Louis MO
Unlimited Goals Foundation, Tenino WA
Veritas Dei, Silver Spring MD
Walter Adams Community Development Corporation, Bronx NY
Youth and Family Impact, Inc., Columbus OH
Youth for a Violence Free Community, Carson 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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