Internal Revenue Bulletin:  2009-13 

March 30, 2009 

Announcement 2009-22

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
Absoloot Awareness Foundation, Atlanta GA
ACAPE Program, Bay City MI
Advocate for the Elders, Houston TX
Alliance for Christian Fellowship International, Burnet TX
American AFC, Inc., Twin Lakes MI
American Physically Disabled Housing, Inc., Eau Claire WI
APP & M Home Care, Midway GA
Choices Domestic Violence Solutions, Gardena CA
Community Churches Alliance of Benton, Benton AR
Daughters of Sarah, Tamarac FL
Education People, Inc., Largo FL
Entre Amigas, Inc., Lake Worth FL
Foundation for Handicapped Entrepreneurs, Inc., Denver CO
G and J Johnson Foster Home Foundation #1, Inc., Los Angeles CA
GEM, Laguna Hills CA
Girl Interrupted, Atlanta GA
Global Youth Development, Inc., Kansas City MO
Guardian Angels Care Assisted Living, Inc., Zellwood FL
Hampton Jewish Cultural Center, Inc., Westhampton Beach NY
Harris Retreat, Middleton TN
Houston Community Advocates, Inc., Houston TX
Integrated Therapy Services of New England Incorporated, West Haven CT
Joint Opportunities, Fresno CA
Kids Hope Educational Programs, Inc., Garden Grove CA
Kingdom Builders Ministries, Inc., Litchfield Park AZ
Lamar C. Brown’s Charitable Fund, (Mississippi Community Foundation, Inc.), Vicksburg MS
Malcolm Foundation, Inc., Madison MS
Motivational Centers International, Inc., Brooklyn NY
New Beginning Christian Camp, Ft. Worth TX
New Beginning Outreach, Inc., Lancaster CA
New Development, Inc., Pensacola FL
New Life Youth Foundation, Inc., Laverne CA
On My Way to Heaven Ministries, Inc., Raleigh NC
Oregon Skills USA – Vica, Inc., Salem OR
Parbamel, Inc., Jamaica NY
Pine Island Angels Remembered, Inc., Bokeelia FL
Precious Blessing, Inc., Garner NC
Preventive Health for All Initiative, Inc., Wakefield MA
Project Newhab, Inc., Venice CA
Providers Group, Inc., Milwaukee WI
PSCH Dewitt Ave. Housing Development Fund Corp, College Point NY
Raven Institute of Learning, Inc., Albany NY
RCW Ministerium, Renville MN
Recreation Development Network, Belleville IL
Redeeming the Time Outreach Ministries, Richmond TX
Refuge Pastors Retreat, Mechanicsburg PA
Rural Housing Network, Inc., Tappahannock VA
Sage Youth Settlement, Walla Walla WA
Save the Whole Man, Inc., Syracuse NY
Self Image Development Center, Inc., Atlanta GA
Serena Bailey Foundation, Inc., Lakeland FL
Shaw Land Conservancy, Minerva OH
Staplehurst, Inc., Miami FL
Talented Tenth Foundation, Hyattsville MD
Team Rookee Corporation, New Brownfels TX
Teens With A Vision, Inc., WS NC
True Image Enterprises, Inc., Chicago IL
U S Arts Education Foundation, Temple City CA
With These Hands, Inc., Wildomar CA
Wu-Kah-Ki Theatre Workshop, Newark NJ
Youth Empowerment Services, Charlotte NC

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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