Internal Revenue Bulletin:  2010-16 

April 19, 2010 

Announcement 2009-23

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
2nd Chance Sports, Inc., Columbus MS
Africa Cancer Treatment, Los Angeles CA
Afuntummireku Heritage Society, Asbury Park NJ
Alternative Life Counseling, Los Angeles CA
American Argentine Art Association, Inc., Port St. Lucie FL
Another Chance Outreach Ministry International, Amory MS
Assu-Ranch Care Consultants, Inc., Garland TX
Atlanta Sound of Gospel, St. Paul MN
Balm of Gilead Ministries, Wichita KS
Bishop Ministries, Inc., Pearland TX
Bokeelia Charitable Tournaments, Inc., Sarasota FL
Bridgeway Ministries, Inc., Ashland VA
Brown County General Hospital Services, Georgetown OH
Caribbean Community Foundation, Baltimore MD
Castles of America Preservation Society, LTD, Peterson MN
CDI - Utah, Caldwell ID
Central Alabama Volunteer Examiner Coordinator, Inc., Huntsville AL
Changing Images, Inc., South Orange NJ
Chenaniah Music Ministries, Southfield MI
Christian Center Family Services, Inc., Yulle FL
Clear Creek Child Conservancy, Inc., Copperas Cove TX
Community Potential, Inc., Binghamton NY
Complete Baby Com, Inc., West End NC
Education & Employment Exchange Foundation, North Port FL
Equipping Ministries with Technology, Pekin IL
Exousia Ministries, Houston TX
Family Life to The Community, Portsmouth VA
Feed My Sheep Outreach, Inc., Beverly Hills CA
Freedom-Forum Group Foundation, San Juan Capistrano CA
Future First, Minneapolis MN
G.S. Community Development, Inc., Fort Worth TX
Golden Star Christian Community Outreach Center, Philadelphia PA
Gospel Faith Organization, Mobile AL
GRAA Education Foundation, Redding CT
Greater New Bethel Economic Development Inc., Longview TX
Habakkuks Revelation Center, Pittsburg CA
Hispanic-American Partnership, Inc., Las Vegas NV
Houma Hurricane Baseball Team, Houma LA
International Vietnamese Mutual Assistance Foundation, Garden Grove CA
Ishyirahamwe Ubumwe, Stockton CA
Jeffrey Reiken-Johnson Clergy Public Ministry, San Francisco CA
Jobs-Readines and Development Education Center, Arcola TX
Joffe Foundation, Cincinnati OH
Johnny R. Green Ministries, Inc., Houston TX
Los Angeles Student Athlete, Los Angeles CA
Lutheran Housing Services #20, Toledo OH
Lutheran Housing Services #21, Toledo OH
Lutheran Housing Services #22, Toledo OH
Ministries of Divine Faith, Inc., Bainbridge GA
Ministry of Salvation Outreach Ministries, Irving TX
Minnesota Multicultural Media Consortium, Inc., Saint Paul MN
Mission Possible Enterprises, Gig Harbor WA
National Wellness Foundation, Inc., San Diego CA
Neighborhood Sports Academy, Fort Wayne IN
Neshoba County Community Development Corporation, Philadelphia MS
New Beginning Community Development Center COGOP, Fontana CA
Our History Matters, Inc., La Mesa CA
Parent Involvement in Education Foundation, Culver City CA
United in Love Family Service Center, Fayetteville NC
United States Jails & Prisons Forum, Inc., Bowie MD
Reaching U Network, Inc., Miami FL
Redemptive Network Ministries, Chattanooga TN
Redmond Parks Foundation, Redmond OR
Rose Project, Midland TX
Seattle Youth Life Skills Center, Seattle WA
S E E A Inc., Cleveland OH
Self Empowerment & Literacy Foundation, Los Angeles CA
Shadow Skate Complex, Columbia MO
Shiloh Treatment Center California, Inc., Lake Jackson TX
Sibis Enterprises, Inc., Schererville IN
Skokos Foundation, Sandy UT
Somali Community of Michigan, Ypsilanti MI
Southlake Arts Foundation, Inc., Southlake TX
Speak Easy Language Development and Learning Center, Inc., Pembroke Pines FL
Spirit of the Sun, Inc., Broomfield CO
Teachers Institute, Jamaica Plains MS
Texas Team Handball Clubs, Inc., Austin TX
Third Eye Group, Potomac MD
Tigerpaid Foundation, San Francisco CA
Timothy’s Helping Hands, Sauk Village IL
Visual Voice, La Canada Flintridge CA
Wings to Wings, Joppa MD
World Missions Outreach Ministries, Amarillo TX
World Safety, Inc., Hempstead 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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