Internal Revenue Bulletin:  2008-32 

August 11, 2008 

Announcement 2008-70

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
Adonai Christian Ministries, Inc., Norfolk VA
Advance Humanity Aide AHA, McClellanville SC
Almarie King Education Fund, Port Orchard WA
Alpha and Omega Church Alpha and Omega Immanuel NFP-Inc., Chicago IL
Alvarado Project, San Francisco CA
American Cowboy Association, Inc., Longwood FL
American Indian Community History Center, Kensington CA
Americare Community Services, Inc., Richmond WA
Anchored in Excellence Community Development Corporation, Baytown TX
Annie Laura Avant Community, Inc., Detroit MI
Aqua Resources, Inc., Beaumont TX
Arkansas Hunters Feeding the Hungry, Inc., Little Rock AR
Arts Fund Inc., Salem MA
Ascended Masters Healing Center for the Mind Body and Soul, Tucson AZ
Associated Lenders, Desoto TX
Auko Community Development Corporaton, Los Angeles CA
B & S Kitter Kare, Crane MO
Baby Basics, Inc., Milwaukee WI
Backpacks for Kids, Dallas TX
Baldwin Bethany Community Development Corporation, Los Angeles CA
B E S T Academy, Houston TX
Bewear Prison Ministry, Inc., Houston TX
Breath of Life of Central Florida, Lake Panasoffke FL
BRH New Communities, Inc., Baton Rouge LA
Bridges of Hope Community Development Center, Inc., Inglewood CA
Brooks Chapel Project Outreach, Inc., Moscow TN
Building Blocks Center, Inc., Fresno TX
Caeli Foundation, Orem UT
Cairs, Inc., Nokomis FL
California Museum of Military History, Inc., San Francisco CA
CAPPA Children’s Foundation, Sacramento CA
Caring for Cats Charitable Trust, Stoughton MA
Caring for Families, Los Angeles CA
Center for Religious Architecture, Chicago IL
Charity Challenges, Inc., Rochester NY
Chisholm Community Services of Oklahoma, Inc., Jefferson TX
Choice Resolutions Group, Inc., Houston TX
Cian Society Foundation, New York NY
Circle of Life Foundation, Inc., Odenton MD
Citizens for Parental Rights, Grand Rapids MI
City Community Development Corporation, Cleveland OH
Claver House of Renewal NFP, Chicago IL
College Solutions, Inc., Gilbert AZ
Come and Dine Ministries, Inc., Adelphi MD
Committee to Preserve Luna Park Housing, Brooklyn NY
Community Awareness Committee, Avalon PA
Community Mobilization Organization, Bronx NY
Comnec, Incorporated, Los Angeles CA
Compassion Global Relief Mission, Randallstown MD
Concerned Rosebud Area Citizens, Inc., White River SD
Creston Community Development Corporation, Inc., Houston TX
Crew Ensemble, Inc., Baltimore MD
Culverton Affordable Housing Development Fund Company, Inc., Troy NY
Dawn of Hope, Granville OH
Daybreak Community Development Corp., Plainfield NJ
Deanza Clinic, Calexico CA
Divine Institute of Modeling & Etiquette, Inc., Tempe AZ
Dublin Area Senior Volunteer Program, Dublin CA
Eagles Missionary Supply, Inc., Midlothian VA
Eastside Affordable Housing Program, Bellevue WA
Eastside Community and Development Center, Inc., Springfield IL
Eden Foundation, Incorporated, Winter Park FL
Education Support, Inc., Cheyenne WY
E G T Community Development Corp., Bayonne NJ
Emmanuel Christian Fellowship Ministries, Inc., Severn MD
Emmanuel House, Newark NJ
E-nitiative Wealth, Inc., Torrance CA
E.R. Rewis Water & Spirit Outreach, Inc., Chokoloskee FL
Evangelical Crusade Outreach, Phoenix AZ
Ezekiel House, Inc., Lansing MI
Faith Temple Outreach Ministries, Grenada MS
Fannie Roberts Adult Day Care, Thomasville GA
Financial Fitness Center, Inc., FFC, Atlanta GA
Flips Community Development & Outreach of Texas, Inc., Irving TX
For Childrens Sake of Maryland, Austin TX
Foundation for Agape of North Alabama, Huntsville AL
Foundation for People With Disabilities, Fulton NY
Fourth Watch Ministries, Seymour TN
Francies Nonprofit Housing Community Development Corporation, Rochester MI
Friendly Community Services Outreach, Inc., Victorville CA
Friendly Group Home, Inc., Lehigh Acres FL
Friends & Neighbors Elderly Support & Housing Services of LA, Inc., Lafayette LA
Friends of Idasa, Inc., Washington DC
Full Gospel Globe Mission Church, Powell OH
Genesis House, Inc., Indianapolis IN
Ghana Golden Pod Organization, Inc., Bronx NY
Ghova Institute, Inc., Hyattsville MD
Gilbert Lindsay Manor Tenant Committe-Association, Los Angeles CA
Global Harvest Ministerial Association, Inc., Clearwater FL
Golden Gate Community Development Corporation, Raeford NC
Good Stewardship, Inc., Summerville SC
Grace and Mercy Foundation, Inglewood CA
Grazette Halfway House, Inc., West Palm Beach FL
Gregory House Foundation, Jackson MS
Gregory Training Center, San Francisco CA
Grupo Jalisco En San Antonio TX, San Antonio TX
Guardian Angel Foster Home, Inc., Hinesville GA
Guardians of Childrens and Parents Family Rights Organization, Washington DC
Guidance Behind the Walls, Aurora CO
Hawaii Mana, Honolulu HI
Help Us, Incorporated, Martinsburg WV
Helping Hands Community Resource Distribution Center, Inc., Miami FL
Helping Hands Family Services, Chicago IL
Heritage House, Inc., Lithonia GA
His Greatest Creation, Fort Worth TX
Historic Stop Six Empowerment Coalition, Fort Worth TX
Hollies Hope, Inc., Metairie LA
Home Buyers Network, Inc., McDonough GA
HOPE, Philippi WV
Hopkins County Healthcare Service, Sulphur Springs TX
Humanity Resources, Inc., Ft. Lauderdale FL
Illinois Chaplaincy, Inc., Chicago IL
In the Gap Ministries Community Development Corporation, Charlotte NC
Infamous Warriors Drill Team of Des Moines, Des Moines IA
Inner Circle Counsel Enterprise, Inc., Miami FL
Institute for World Transformation, Antioch CA
Inter-Action, Inc., Stone Mountain GA
International Association of Rosenbergs System of Integrative Body Psychotherapy, Santa Monica CA
International Bodytalk Foundation, Inc., Sarasota FL
Ivana Housing Development Corporation, Citrus Heights CA
James A. Rhodes Leadership Foundation, Columbus OH
Jesus Children Ministry, Sacramento CA
Joshua Ministries, Inc., Nashville TN
Jubilee House, Riverside CA
Khmer County Services of Florida, Cerritos CA
L & K Teen Summit, Jacksonville FL
Laura B. Collins Child Development Center, Inc., Chicago IL
Life Center, Inc., Newport News VA
Lifefaqs Org., Oakdale CT
Lord’s Kitchenette & Ministries of Helps, Inc., Tulsa OK
Los Angeles Oral Health Foundation, Los Angeles CA
Lott of Love Foundation, Inc., Baton Rouge LA
Love at Work Group, Inc., Washington DC
Loving Care Foundation, Salem VA
Marcelo Balboa Ironman Foundation, Superior CO
Mary Alice Foundation, Inc., Milwaukee WI
Mary Esther Enterprises, Inc., Shelby NC
McPherson Gardens, Inc., Euclid OH
Medicine Lodge, Inc., Great Falls MT
Metrovoice Youth Entrepreneurs Program, Inc., Washington DC
Michigan Elite Hoops, Detroit MI
Michigan Institute for Prevention and Intervention, Gross Pointe MI
Middle Tennessee Labrador Retriever Rescue, Nashville TN
Milestone Social Services, Inc., Winter Park FL
Mobiles Pride Youth Organization, Mobile AL
Molly Crouch Anderson Scholarship Foundation, Itasca TX
Moorish Development Corporation, Wichita KS
More Than a Memory Productions, Channelview TX
Morning Star Community Development Corporation, Williamston NC
Mountain View Home for the Elderly Corp., Cidra PR
Mt.Sinai Senior Services, Inc., South Setuaket NY
Multicultural Citizens Advisory Commissioners, Inc., Atlantic City NJ
My Contribution, Hercules CA
My Fathers House, Shaker Heights OH
National Artist Development Academy, Inc., Brooklyn NY
National Center for Open Source and Education Corporation, Thetford Center VT
National Interscholastic Motorsports Association, Inc., NIMA, Warren AR
Natural Home, Inc., Washington DC
NBPT, Inc., Selma AL
Neighborhood Center for Greater Omaha, Omaha NE
New Creations Revelations Ministries, Riverside CA
New World Shalom Initiative, Clarksdale MS
Next Step up Ministries, Greensboro NC
North Miami Performing Arts, Inc., Opalocka FL
Northwest Collaborative, Spokane WA
Northwest Intake Center, Inc., Cypress TX
Oakville Community Center, Inc., Danville AL
Omni Women Center, Washington DC
Opendoor Services, Inc.-Employment Services, Modesto CA
Oregon Association of Family Career and Community Leaders of America, Salem OR
Oregon Association of Health Occupations Students of America, Salem OR
Organization for the Development of Agriculture in Haiti OADH, Brooklyn NY
Othell Adkins Ministries, Gulfport MS
Our Loving Arms, Inc., Buffalo NY
Paradigm Athletic Association, Silver Springs MD
PASC Academy Charter School, Stockton CA
Peace Education Foundation of Florida, Inc., Hollywood FL
Peek Adventures, Lauderdale MN
Photoaid, Inc., New York NY
Prairie Ridge Elementary School Parent Teacher Organization, Longmont CO
Princeton Future Farmer Agriculture Corporation, Princeton CA
Proceed Community Development Corporation, Inc., Elizabeth NJ
Project Clean Across America, Avon CO
Project Hope, Inc., Northport AL
Pueblo Zoological Society Foundation, Pueblo CO
Raising the Bar, Blue Springs MO
RD Foundation, Rockford IL
Rebuilding Everyone’s Attitude Causes Hope (REACH), Spring TX
Reform & Independent Services, Inc., Detroit MI
Rescue Ministries International, Inc., Lakeland FL
River Ridge Learning Center, River Ridge LA
Riverside County Underwater Search and Recovery Team, Inc., Perris CA
ROCS, Scottsdale AZ
Robert L. Campbell Ministries, Inc., Sugar Land TX
Roharco, Inc., Cincinnati OH
Rural West Texas Community Partnerships, Denver City TX
Safespaces Org., Brentwood CA
Sant Kiltirel Mapou, Inc., Miami FL
Second Baptist Community Development NFP, Evanston IL
Seneca High School Foundation, Seneca IL
Senior Services, Inc., Wheatfield NY
Shelton and Lucille Buchanan Family Foundation, San Diego CA
Sierra Development Corporation, Somerset NJ
Southwest Community Center of Rockford, Rockford IL
Special Education Advocacy Services for Children and Youth, Washington DC
Spirit Builders, Inc., Cordova TN
Spiritual Essence by Pamela Dorsey, Dallas TX
St. Paul/Gillespie-Selden Rural Life Community Center, Inc., Cordele GA
Stepping Stones Academy, Inc., Crosby TX
Strategies to Equip People for Success, Inc., Lauderdale Lakes FL
Sun Civic League, Sun LA
Tabernacle of Faith Outreach Ministries, Detroit MI
Temple Education Ministries, Inc., Inmann SC
Texas Institute for Housing Opportunities, Inc., Austin TX
Time of the End Ministries, San Diego CA
T. J. Striders Youth Track and Field Club, San Bernardino CA
TNT Connections Charities, Inc., Jacksonville FL
Total Life Center, Virginia Beach VA
Transformations Community Development Corporation, Inc., Bowie MD
Transformers International, Inc., Miami FL
Tutor in Town, Incorporated, Miami FL
Valley Initiative for Affordable Housing, Merced CA
Victory Foundation, Corona CA
Vision Inspires Synergy in Organizations Nationwide, Inc., Elizabeth NJ
Visionary Institute for Total Ageless Living, Inc., Potomac MD
Ujima Consortium, Inc., Southfield MI
Wee Bee Care, Inc., Stockbridge CA
West Georgia Community Development Corporation, Newnan GA
WGH Heritage, Inc., Grand Prairie TX
Wilmingtonians, Inc., Middletown DE
Wings Foundation, Inc., Oak Hill WV
Women of Color Public Policy and Education Institute, Inc., Brooklyn NY
Won Last Chance, Inc., Chandler AZ
Work Works, Inc., Poughkeepsie NY
Worstell Foundation, Mexico MO
Youth Solutions, Inc., Brandon MS

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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