Internal Revenue Bulletin:  2008-45 

November 10, 2008 

Announcement 2008-104

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
135 Club, Bethlehem PA
Alpha Omega of Illinois NFP, Elgin IL
Angel Village, Inc., Hendersonville TN
Anthony D. Amico Memorial Scholarship Fund, Plainview NY
Art to the Nations, San Francisco CA
Arts Creating Unity Institute, Inc., Los Angeles CA
Aware Effectiveness, Inc., Pasadena CA
Babylon Foundation, Inc., Los Angeles CA
Bethany II Housing Development Corp., New York NY
Bethel Outreach Development Center, Inc., Wilmington DE
Beyond Excellence, Inc., Houston TX
BMV Helping Hands, Libertyville IL
Bridge Foundation, Sacramento CA
Bucksport Development Corporation, Inc., Bucksport ME
Building Independence, Inc., Chetek WI
C Project, Freeport NY
Carlton Manor Housing Corporation, Culver City CA
Casa Piedra, Inc., Leominster MA
Center for Sports and Entertainment, Ventura CA
Children’s Wildfire Fund, Shady Cove OR
Colony Building Corp.Center, Beasley TX
Community and Addiction Services ETC, Spokane Valley WA
Consortium for Community Care, Inc., Calabasas CA
Cottage Foundation, Houston TX
C T I Training & Development NFP, Chicago IL
Dare to Dream Foundation, Santa Monica CA
Darsey Foundation, Inc., Bellaire TX
Delta Center for Rural Development, Inc., Helena AR
Dr. Albert A. Nwokeuku Foundation, Inc., Baltimore MD
East African Health and Wellness Center, Minneapolis MN
Education Technology & Arts, Inc. ETA, Inc., Hopkins SC
Egypt Plantation Museum, Inc., Wharton TX
Ezzell Resource Group, Inc., Brooklyn NY
Family and Community Educational Services, Inc., Readyville TN
Family Education Resource Center, Bullhead City AZ
Family Unity International, Inc., Staten Island NY
Fort Smith Riverfront Boxing Club, Fort Smith AR
Fred K. Koken Foundation, Juneau AK
Fresh Start Coaching, Pittsburgh PA
Friends of Castillo de San Marcos National Monument, Inc., St. Augustine FL
Golden Star Christian Community Outreach Center, Philadelphia PA
Grundy County R-V School District Foundation, Inc., Galt MS
Helping Our Elderly Live Better, Washington DC
HHFA Foundation, Inc., White Plains NY
Highly Favored Ministries, Arlington TX
Holodec Environmental Foundation, Salt Lake City UT
Home Quest, Inc., Egg Harbor Township NJ
Hope for Restoration, Plano TX
Horizon Foundation, LTD, Brookfield WI
In Moms Arms, Long Beach CA
Intensive Care of Youth, Jacksonville NC
International Sailing & Boating Hall of Fame, Jensen Beach FL
Island Community News, Inc., Kihei HI
James Cooley Historic Foundation, San Diego CA
Jordans Crossing, Inc., Newark OH
Julius Boys Home, Inc., Los Angeles CA
Kingston Community Organization for Community Concerns, Inc., Shelby NC
Ladies of Charissa Civic Club, San Antonio TX
Life Enrichments Center, Inc., Adult Day Services, Arlington TX
Limbs for Life Charitable Foundation, Allendale NJ
Living Free Health Foundation, Inc., Annandale VA
Living Hope Outreach Ministries, Kennettt MO
Lyon Estates, Inc., Union MS
May the Blessings Be Foundation, Waller TX
Melvin Lee Foundation Holistic Center, Kansas City MO
Mentoring and More, Inc., Yorkville IL
Meta Point, Inc., Moreno Valley CA
Mid-Way Ministries, Canaseraga NY
Millenium Second Chance Educational Center, Inc., Camilla GA
Movie Foundation, Van Nuys CA
National Association of Minority Contractors Colorado, Littleton CO
National Network of Organ Donors, Inc., Palm Beach Gardens FL
Need Neighborhood Education and Economic Development, Jackson MS
New Beginnings Cultural Center, Harrisburg PA
Nishi Kaigan Dojo, Berkeley CA
Nutrition & Health Partnership, Inc., Wellesley MA
One Vision Ministries, New River AZ
Open Arms Outreach Community Center, Inc., Decatur GA
Palm Bay High Instrumental Music Parents Association, Melbourne FL
Play Your Game, Beaverton OR
Positive Networking Services, Inc., Portsmouth VA
Precious Tots Dotties Learning Academy at Fort Worth Texas, Arlington TX
Prodigal Daughters Association, Calumet City IL
Project Help, Inc., Latrobe PA
Pryors Ponderosa, Inc., Lancaster CA
Region A Connect NC Commission, Inc., Sylva NC
Religious Without Borders Initiative, Inc., Plattsburgh NY
Roger Hodges Ministries, Amarillo TX
Rural Learning Center, Howard SD
Sister to Sister II, Inc., St. Louis MO
Spoken Word Ministries, Inc., Jackson MS
St. Louis Women’s Final Four, Inc., St. Louis MO
STAR Flight Fund, Inc., Austin TX
TDB Community Development Corp., Chester VA
Teen Pregnancy Outreach Development Center Shelter, Inc., Whitesburg GA
That So Pretty Ceramics, Austin TX
Theatre Exile, Inc., New York NY
Timothy Judd Foundation, Houston TX
Travis County Development Corporation, Austin TX
Twenty Three Middle, Inc., Newburyport MA
Umoja Art Village, Inc., Chicago IL
Union City Action Network, Newark CA
Unity Fellowship Community Development Center, Detroit MI
Unlimited Dimensions Adolescent Group Home and Learning Resource, New Orleans LA
Village Child Group Home, Sacramento CA
Virginia Wyche Wilson Community Development Agency, Jacksonville FL
Vision of Missions Tabernacle CDC, Inc., Philadelphia PA
Vision Services Group, Inc., Charlotte NC
Whistle Away Crime, Inc., Littleton CO
Williamson County Conservation Foundation, Inc., Round Rock TX
Women of Destiny Ministries International, Inc., Foothill Ranch CA
Womens Leadership Network, Laguna Beach CA
Womens Social Impact Workshop, Inc., Philadelphia PA
Youth Sports University, Lancaster 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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