Internal Revenue Bulletin:  2008-26 

June 30, 2008 

Announcement 2008-60

Foundations Status of Certain Organizations


Table of Contents

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
Acquiring Leaders of Tomorrow Today, Inc., San Antonio TX
Africa Institute for Biblical Christianty, Inc., Tampa FL
American Donor Services, Inc., Millington TN
APWL Legacy Choir, Baltimore MD
Artists in Residence, New Hope PA
Birdye’s Performing Arts Outreach, Inc., Pine Bluff AR
Cabaniss Caring, Lynchburg VA
Center for Development of Scientific Literacy, Inc., Saratoga Springs NY
Community Outreach and Supportive Services, Sumter SC
Connie Thompson Foundation, Inc., Hot Springs AR
Crossover Broadcast Network, Incorporated, Santa Ana CA
CW Film Foundation, Inc., San Francisco CA
Ecumenical Covenant Corporation, Locust Grove VA
Education Humanity Foundation, Columbia CA
Family Development & Learning Center of Mercer County, Trenton NJ
Fireman Al Foundation, Redding CA
First Choice Family Support Services, Bellevue WA
First World Foundation, Inc., Washington DC
Foundation for Neurology Research, Inc., Orlando FL
George Cragg Hopkins, Jr. Arts Endowment, Inc., Lexington Park MD
Giles Arthur Harmon Memorial Scholarship Fund, Inc., Asheville NC
Haitian American Center for Business & Economic Development, Inc., Snellville GA
Heirs of Christ, Austin TX
High Expectations, Inc., Raleigh NC
HIRE-Dona Rosita II Housing Development Fund Corporation, New York NY
Hot Springs Rural Network, Inc., Fords NJ
Human Shelter Research Institute, Valencia CA
Humananatura, Incorporated, Armonk NY
Infrastructure Education Foundation, San Francisco CA
International Sports and Education Centers, Lakewood CA
Kansas Avenue Resource Center, Inc., Riverside CA
Kellogg Fellows Leadership Alliance, Inc., Denver CO
Kings Dominion World Worship Ministry, Memphis TN
Konspire2B Foundation, Potsdam NY
Little Light Ministries, Charlotte NC
Ministry to Children, Crosby TX
MTM Housing and Community Development Corp., Sacramento CA
Myhelp, Houston TX
Myths and Facts, Inc., Forest Hills NY
Neighborhood Community Outreach, Incorporated, Jonesboro GA
Networks Electronic Commerce and Telecommunications NET Institute, New York NY
New Vision Housing Alliance, Houston TX
No Other Way Ministry, Fordyce AR
NOAH Center, Inc., Great Barrington MA
OEA Educational Foundation, Columbus OH
OSHA Assistance & Training Services, Orange CA
Post Release Employment Support Services, Newark CA
Proceed Community Development Corporation, Inc., Elizabeth NJ
Ragtops Museum of Michigan City, Inc., Palos Park IL
Second Bethany Holiness Outreach Ministries, Memphis TN
Sheridan Medical Foundation, Sheridan WY
Slavic Community Center of Central America, Sedalia MO
Southeastern Indiana Workforce Investment Board, Lawrenceburg IN
Turn It Around Multi-Community Service Center, Inc., Los Angeles CA
United Services for Human Development, Newark DE
Zion’s International Mission, Roanoke VA

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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