Internal Revenue Bulletin:  2008-37 

September 15, 2008 

Announcement 2008-81

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
2 Extremes, Los Angeles CA
Adonai Research and Awareness Foundation for Multiple Sclerosis, Olney MD
African Design Concepts, Inc, Bronx NY
All About Dialysis, Inc., Lawrenceville GA
Allen Chapel AME Church Center for Human Development, Riverside CA
Alpha Omega Communities Outreach Services, Inc., Fayetteville NC
Arlington Shakespeare Society, Arlington TX
Atkins Residential Care Home, Los Angeles CA
Auxiliary of the Houston School for Deaf Children, Houston TX
AWIP, Inc., Conyers GA
Berkeley Animal Welfare Fund, Berkeley CA
Buffalo Eastsiders Standing Together Community Association and Crime Watch, Inc., Buffalo NY
Butts Enterprises, Inc., Lauderdale Lakes FL
Care-Ed, Inc., Sarasota FL
CCBM Organization for Orphans in Liberia, Inc., Charlotte NC
Center on Alcohol Drugs and Disability, San Mateo CA
C'est Ma Vie Homes, Inc., Staten Island NY
Chief Cornerstone Worldvision, Columbia SC
Christ Exalted Order, Inc., Miami Gardens FL
Christian Cultural Center Community Development Corporation, Brooklyn NY
City Place Neighborhood Development Corporation, Bowie MD
Club Acatlan de Juarez, Compton CA
Community Development Corporation of Columbia, Columbia SC
Community Threads, Woodinville WA
Contours Community Development Corporation, Frisco TX
COPLA a NJ Nonprofit Corporation, Springlake Heights NJ
Covenant of Shalom, Inc., Topeka KS
Coweta Teen Mothers and Babe Service Center, Inc., Stone Mountain GA
Daj' Unlimited, Inc., Fort Lauderdale FL
Destiny Fullfilllment, Inc., Woodbridge VA
Did You Know fka Exposure, Rochester NY
Dile Foundation, Inc., Baltimore MD
Doc Stewart's Baseball, Inc., Roseburg OR
DRG Option Development Corporation, Fort Worth TX
Eden's Gate Foundation, New York NY
Elder Village Ecological Residence, Eugene OR
Equal Chance Community Development Corporation, Griffin GA
Essential Transitional Services, Inc., Stone Mountain GA
Extended Hands Community Development Corporation, Fort Lauderdale FL
Faith Without Borders, Austin TX
Family Focus, Port Huron MI
FeVA Productions, Inc., New York NY
Fifth Amendment Foundation, Malibu CA
Fire Child Ministries, Inc., Catonsville MD
Forerunners Ministries, Inglewood CA
Foundation for People With Disabilities, Fulton NY
Fresh Drink of Water, Los Angeles CA
Gay Fathers Coalition – Baltimore, Inc., Baltimore MD
Gifted Elegant Magnificent & Motivated Sisters, Incorporated, Atlanta GA
Global Credit Management, Inc., Boca Raton FL
Golden West Affordable Housing, Inc., Big Spring TX
Gracie Jiu-Jitsu Museum, Torrance CA
Green's Outreach Services, Willow Springs NC
Habitat Research, Inc., Perham MN
Harvest Ranch, Inc., Cosby TN
Health Care Alliance Medical Center, Inc., Huntington Beach CA
His Rescue Missions, Studio City CA
Home of Positive Enlightenment, Irvington NJ
Home School Financial Services Association, Brentwood TN
Homes for You Community Development Corporation, Detroit MI
Horse Hugs, Chapel Hill NC
House of El Shaddai, Incorporated, Evansville IN
House of Restoration, Lakewood WA
HPV Foundation, Inc., Bremerton WA
Huntington Community Services, Inc., Philadelphia PA
I Still Believe Health and Wellness for Young Adults, Los Angeles CA
Independent Medical Institute, Sacramento CA
Its Harvest Time Ministries International, Inc., Orlando FL
Jacobs Ladder, Summerville SC
Jasons North Star Ranch, Houston TX
Joshua Team Benevolence Foundation, Groves TX
Kerwin Phillips Foundation, Red Hill PA
Kingdom Kids Academy, Inc., Charlotte NC
LBC Foundation USA, Inc., South San Francisco CA
Life-Springs Crusades and Ministries, Export PA
Lighthouse Early Learning Center, Inc., Columbia IL
LOCMA Ministries, Inc., Charlotte NC
Love the Children, Inc., Titusville FL
Loving Care Children's Center and Food Nutritional Program, Houston TX
Lutheran Social Service of Syracuse, Inc., Syracuse NY
MacSwain Senior Association, Aransas Pass TX
Majestic Visions Alliance, Fairburn GA
Majesty Family Services, Inc., Glendale AZ
Mandeville Canyon Preservation and Conservation Association, Los Angeles CA
Mid-Way Ministries, Canaseraga NY
Millenium Foundation, Inc., Philadelphia PA
Minority Home Ownership Council, Las Vegas NV
Mississippi Complex for Outreach and Rehabilitation Excellence, Clinton MS
Missouri Restaurant Association Education Foundation, Saint Louis MO
MMC for Children & Families, West Sacramento CA
National Addiction Therapy Research Association, Inc., Salisbury MD
National Coalition of Blacks for Reparations in America Legal Defen, Little Rock AR
Nations of the Drum, Diamond Bar CA
Native Visions, Prescott AZ
New Beginnings Faith Center, Philadelphia PA
New Life Outreach Ministry of Pinellas, Inc., St. Petersburg FL
New Millenniums Church, Oakland CA
Noact, Inc., Lago Vista TX
Old Homes Restored Community Development Corporation, Houston TX
Operation Reach Community Development Corporation, Houston TX
Organ Buddies, Inc., North Wales PA
Our Future Vision, Inc., Decatur GA
Parents Alliance Against Discrimination, Inc., Ft. Lauderdale FL
Parents of Teen Parents, Copley OH
Peer to Peer International, Inc., Prattville AL
Pelican House, Incorporated, Houston TX
Perfect Healing, Inc., North Miami Beach FL
Place to Go, Newark DE
Philo-Brotherly Love, Toledo OH
P. H. P. Ministries Incorporation, Nashville TN
Pony Express Your Self Youth Development Program, Cape Girardeau MO
Positive Direction Services, Inc., Alta Loma CA
Prayer International, Benicia CA
Project Hope, Inc., Syracuse NY
Project Self, Inc., Lafayette LA
Rebuilding Our Communities, Inc., Dorchester SC
Redeemer Economic & Development Ministries, Inc., Temple Hills MD
Responsible Fathering for Effective Change, Inc., Smyrna GA
Restoration Village Community Development Corporation, Pikesville MD
Reuse Center of the Treasure Coast, Inc., Riviera Beach FL
RSBC Development and Outreach Corporation, Garysburg NC
Rural Health International, Vienna VA
Rushford Institute for Nanotechnology, Rushford MN
Russell CEOs, Philadelphia PA
S and L Transition House, Orlando FL
Sai Hira Ram Trust, Inc., Roseland NJ
Sacramento Black Chamber of Commerce Foundation, Inc., Sacramento CA
Sault Housing Services, Inc., Sault Ste Marie MI
Scott's Seafood Cancer Research Fund, Sacramento CA
Schekinah Mission Center, Los Angeles CA
Sisters Network, Chicago IL
Southwest Health Center, Inc., Bellaire TX
Spin Single Parents Integrative Network, Sebastopol CA
Stephen's Active Adult Day Care, Loris SC
Strategies 2 Success, Los Angeles CA
Success Builders, Inc., Jacksonville FL
Tate Outreach Organization, Chicago IL
Tax Clinic, Inc., Wayne PA
Teach Another Generation, Incorporated, Oakland CA
Teens for Tomorrow, Austin TX
Teen Mothers and Infant Center, Itta Bena MS
Tomtenhaus Animal Sanctuary, Abrams WI
Turning Point Life Center, Matteson IL
Tuscaloosa Housing Opportunities Corporation, Tuscaloosa AL
UMOJA Studio, Little Rock AR
Urban Educational Resource Center, Mobile AL
Visions and Dreams Counseling Services, Inc., Houston TX
Visions of Hope, Louisville KY
Volunteer Health Services Foundation, Columbus OH
Walker Holistic Care, Inc., Houston TX
W.C. Jones Foundation, Corona NY
Westminster Foundation, Inc., Orlando FL
Willie R. Davis Scholarship Fund, Inc., Washington DC
Women Abuse Resource, Inc., Philadelphia PA
Women in Sports and Entertainment, Detroit MI
Woodstock Foundation, Inc., Canton GA
Word of Life Programs, Huntsville AL
Workforce Investment Board of Will County, Joliet IL
World of Voices, Inc., Stockton CA
Young Street Ministries Corporation, Augusta GA
Young Triumph, Inc., Torrance 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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