Internal Revenue Bulletin:  2009-23 

June 8, 2009 

Announcement 2009-48

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
APAGA, Inc., La Canada CA
Backyard, Yorkville CA
Bible Stores Theatre of Fine and Performing Arts, Alexandria VA
Broadway Education Shapes Tomorrow, Inc., New York NY
Cancer Connections, Inc., Miramar FL
Center for Long Term Care Excellence, Inc., Rochester NY
Christian-Islamic Forum, Inc., Herndon VA
Christlike Flavor Ministries, Inc., Jacksonville FL
Community Oasis, Inc., New York NY
Contagious Compassion Foundation, San Jose CA
Contaminated Veterans of America, Albuquerque NM
Crosby Adult Assistance Living, Red Oak TX
Destination College Network, Inc., Washington DC
Dos Health Services, Inc., Miami Beach FL
Eleventh Commandment Foundation, Ltd., Westport CT
Energizing Junction City, Inc., Junction City OR
Enterlock, Fairfield OH
Foundation Dr.Jean Bartoli, Inc., Hollywood FL
Fox Valley Community Foundation, Oak Park IL
Friendly Faces, Lithonia GA
Glorious Productions Films & Specialities, Inc., Indianapolis IN
Harvest House Community Development Corporation, Inc., Mebane NC
Healing Café Ministries, Inc., Los Angeles CA
Helping Single Parents Achieve, Richmond VA
Home Basic One on One, Inc., Houston TX
In His Name for His Glory, Covigton GA
International LOVE Ministries, Inc., Douglasville GA
Jesse Sapolu Foundation, Inc., Costa Mesa CA
Kids Time Management, Inc., Atlanta GA
Kids W Hope, Las Vegas NV
Kidz Our Size, Inc., Baltimore MD
Kupua Storyworks, Inc., Laie HI
Lean on Me Transportation, Orchard Hill GA
Living in His Kingdom International, Inc., Atlanta GA
Malachi Corporation, Highlands NC
Minority American Counseling Resources, Inc., Yuba City CA
Nehantic Tribe & Nation, Inc., Chester CT
Neighbor to Neighbor Community Partnership for Nursing Home Care, Laguna Beach CA
New Beginning Community Development Corporation, Covington GA
New Covenant Development Corporation, Memphis TN
Pentecostal Square Community Development Corporation, Chester PA
Plantation Economic Development, Inc., Sunrise FL
Quatro Enterprises, Inc. Buena Vista, Garfield Hts. OH
RayHowell’s Kicking Bear Foundation, Lacrescent MN
Richmond Addiction News Corp, Richmond VA
Sacred Sounds of Heaven, Inc., Nogales AZ
Shekinah, Inc., Byron GA
Silverton Development, Inc., Silverton OH
They Will Not Depart a Religious Society, Detroit MI
United Communities of Nevada, Las Vegas NV
United States Minority Golf Foundation, Elgin SC
Unity Community Economic Development Corporation, Detroit MI
Victory Community Development Corporation, Minden LA
Vision on the Youth, Inc., Rancho Cucamonga CA
Voice of Jesus Ministries, Houston TX

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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