Internal Revenue Bulletin:  2011-15 

April 11, 2011 

Announcement 2011-27

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
Aid for Asian Women, West Hills CA
America for Ghana, Deltona FL
Beacon Hill Community Improvement Association, Homewood IL
Bewear Prison Ministry, Inc., Houston TX
Crenshaw Economic Outreach, Inc., Montgomery AL
Cutting Edge Empowerment, Fresno CA
Dallas Neighbors — A Non Profit Corporation, Dallas TX
Divine Community Growth Corporation, East Saint Louis IL
Foundation for Research in Ebony Economics, Inc., Huntsville AL
Gods House of Recovery, Cleveland OH
Hamilton Health Center Foundation, Harrisburg PA
Hawaii Kai Educational Foundation, Honolulu HI
Insight Foundation, Inc., Camden NJ
International Institute for Trade and Education, Inc., Allston MA
James and Nancy Barber Foundation, Dallas TX
Kelting Foundation, Inc., Palm City FL
Kollel Mekor Habrachah, Inc., Flushing NY
Lebanese-American Foundation for the Handicapped, Inc., Southlake TX
Mensana Foundation, Inc., Opa Locka FL
New West Ballet Association, Vista CA
Patrick Usher Ministries, Inc., Winston Salem NC
Project New Beginnings, Chicago IL
Promise Learning Initiative, Inc., Toledo OH
Provenance Productions, Inc., New York NY
Regency Trade Core International of North Carolina, Inc., Fayetteville NC
Rushford-Peterson Scholarship Trust Fund, Rushford MN
Sae-Mar Farmworker and Community Housing Development, Seattle WA
Shadrack, Inc., New Rochelle NY
St. Mark Family Life Center, Inc., Orlando FL
Sulufaiga O Samoa Coalition, Salida CA
Tabor Holding Company, Inc., Dallas TX
TNT Family Development Corporation, Kenner LA
Tulsa Senior Women’s Basketball, Inc., Tulsa OK
Ukraine Project, Inc., New York NY
United Parents Association, Denver CO
Village Resource Ministries, Chicago IL
Visual Manna Academy Ministries, Raymore MO
Wildlands Forever Trust Incorporated, Tampa FL
Weeksville Community Development Corporation, Elizabeth City NC
Words of Wisdom, Inc., Fort Wayne IN

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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