Internal Revenue Bulletin:  2004-21 

May 24, 2004 

Announcement 2004-45

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
4 the Kids, Mountain View CA
4K12 Com, Las Vegas NV
Abundant Life of Perrysburg 3, Inc., Perrysburg OH
Academy for Adult Learning, St. Augustine FL
ADA A Grant, Inc., Chicago IL
Adaptive Recovery Options, Inc., Tigard OR
Agape Productions, Inc., Passaic NJ
Aixale Martial Arts Fitness, Inc., Bronx NY
Alaqua Womens Charitable Fund, Inc., Lake Mary FL
Alcaitorrian Senior Housing Corporation, Bloomington MN
Alicias Animal Haven, Los Angeles CA
Alliance for Gifted Children, Ann Arbor MI
Alpha-Omega Sports Ministries, Ridgefield WA
Alta California Regional Foundation, Sacramento CA
Alumni Partners, Fairfax VA
American Academy for Integrated Practice of Medicine, Berkeley CA
American Bulldoggers Helping to Educate and Rescue Together, Islip Terrace NY
American Center for Cultural and Education, Washington DC
American Dream Associates, Inc., Los Angeles CA
American Friends of the Calgary Health Trust Foundation, Calgary Alberta, Canada
American High School of Fremont Alumni Association, Inc., Fremont CA
American Home Care Services, Inc., Los Angeles CA
American Israel Education Fund, Troy MI
American Russian Publishing, Inc., Longmeadow MA
Amigos De La Raza, Inc., Chattanooga TN
Andrew Paul Foundation, Staten Island NY
Annex Credit Management, Inc., Orlando FL
Apelles Quest, Santa Clarita CA
Appalachian Mountain Ministries, Inc., Brevard NC
Arizona Grassroots Collaborations, Phoenix AZ
Arizona Public Schools Donation Service, Phoenix AZ
Arizona Scholarships and Grants Organization A S G O, Phoenix AZ
Ars Antiqua Biblica, Los Angeles CA
Artists Gym, Toluca Lake CA
Ashona Foundation, Valley Center CA
Australian Legal Resources International, Sydney South NJW 1235 Australia
Autum Springs Corporation, Smithville TX
Baptist Saint Thomas Home Care Services, Inc., Nashville TN
Barlow High School Boosters Club, Gresham OR
Basin Educational Excellence Foundation, Durango CO
Bay County D A R E Officers Association, Inc., Panama City FL
Beckendorf Intermediate School Parent Teacher Organization, Tomball TX
Ben Amarfio International Sports Company, Staten Island NY
Benicia Education and Astronomical Research, Inc., Benicia CA
Berks Radio Association, Lenhartsville PA
Bethel Sexual Assault Response Team, Inc., Bethel AK
Beyond Dreams Foundation, San Francisco CA
Bico Properties, Inc., Colorado Springs CO
Big Sur Arts Initiative, Inc., Big Sur CA
Birth Network of Santa Cruz County, Santa Cruz CA
Blackwater Research Initiatives, Inc., Kingsport TN
Blake Elementary PTO, Spokane WA
Blue Circles, Inc., Nashville TN
Bobbindoctrin Puppet Theatre, Houston TX
Booker T. Washington High School National Alumni Association, Inc., Tulsa OK
Boston Center for Propagation & Knowledge, Boston MA
Bread of Life, Royal NE
B S A Troop 206 Margate FL, Inc., Coral Springs FL
Buena Vista Childrens Center, Inc., Walnut Creek CA
Building Science Resource Group, Berkeley CA
Burning Bush, Inc., Los Angeles CA
Businesses Against Drugs, Inc., Salt Lake City UT
Caleb Missionary Relief Services, Inc., Decatur GA
California Association of Local Agency Formation Commissions, Nevada City CA
California Space Program, Berkeley CA
California Wild Turkey Association, Stockton CA
Cameron Park Volunteer Firefighter Association, Cameron Park CA
Caring About Kids, Auburn CA
Carmel Art Festival, Carmel CA
Carteret County International Choralfest, Inc., Morehead City NC
Casa De Paz Housing, Inc., Thousand Oaks CA
C A S A Guardian Ad Litems of McIntosh Co., Inc., Eufaula OK
Catholic Charities Connect IPA, Inc., Brooklyn NY
Catoosa Foundation for the Performing Art, Inc., Ringgold GA
CCM Ministries, Inc., Evansville IN
CCM Ministries, Inc., Minneapolis MN
Center for Market-Based Education, Inc., Rumney NH
Center for Performance Enhancement Research and Education, Omaha NE
Center for the Study of Adult Development, Montecilto CA
Center of Resource for Educational Enhancement and Development, Inc., Laud Lakes FL
Center Sown Seed Ministries Outreach, Inc., Ft. Worth TX
Central Maui Youth Center, Kahului HI
Centre for Self Empowerment and Social Services, Inc., San Diego CA
C E S Care, Tempe AZ
Chamberlyne Foundation, Inc., Winter Haven FL
Chandler Sister Cities, Inc., Chandler AZ
Change Agent Programs, Inc., Orlando FL
Changes Behavioral Services, Inc., Oak Park IL
Changing Helping and Networking for Community Empowerment, Inc., Fort Valley GA
Chaplains for Assisted Living, Inc., Buttgart AR
Charlotte Amalie High School Class of 1991, Inc., Charlotte Ama VI
Charlotte Amalie High School Class of 1991, Inc., St. Thomas VI
Children Helped in Illness Loss or Death, Inc., Rochester NY
Children Need Both Parents, Grand Rapids MI
Children of Promise, Inc., Acworth GA
Children Yes, Santa Barbara CA
Childrens Helpers Educating Reassuring & Uniting by Sharing, North Bend WA
Christian Child Care Center, Inc., Memphis TN
Christian Life Movement, Inc., Denver CO
Christmas in April Albuquerque, Albuquerque NM
Christmas in April Truckee Meadows, Reno NV
Church Computer Project, Inc., Harriman TN
Circle of Wellness, Inc., Salt Lake City UT
Cirrus Arts, Houston TX
City of Brevig Mission, Brevig AK
Civitas Associates, Inc., St. Louis MO
Clackamas County Duii Impact Panel, Oregon City OR
Coalition for Youth, Roswell NM
Coalition on Media Concerns, Inc., Santa Monica CA
Collaborative for Tribal Education, Sacramento CA
College of John Paul in the Desert, Tucson AZ
Columbus Housing Development Corporation, Columbus NE
Communities in School of Walton County, Inc., Monroe GA
Communities in Schools of Okeechobee, Inc., Okeechobee FL
Communities in Schools of Orange County, Inc., Orlando FL
Community Advancement Through Service, Hawthorne CA
Community Development Corporation of Northeast Tennessee, Inc., Johnson City TN
Community Growth, Inc., Long Beach CA
Community Helps of Coosa County, Inc., Goodwater AL
Community Housing Assistance of New Mexico, Inc., Edgewood NM
Community Resources Network of Arkansas, Inc., Little Rock AR
Compass Montessori Erd Kinder Foundation, Lakewood CO
Computer Sciences for the Blind, Inc., Brooklyn NY
Concerned Area Residents Get Organized, Smyrna TN
Coppell Organization of Parents for Education, Coppell TX
Corans Dream, Los Angeles CA
Corban, Inc., Alto TX
Corn Palace Balloon Club, Tyndall SD
Covenant Partners of Dekalb County, Inc., Smithville TN
Crafty Chair-Ubs, Inc., Old Hickory TN
Creative You, Glendale AZ
Critical Ceramics, Freeport ME
Cross to Freedom Ministries, Mesquite TX
Dallas Stars Foundation, Inc., Arlington TX
Danville Area Housing Foundation, Inc., Danville IL
Deaf Abused Women and Children Advocacy Services, Austin TX
Deerfield Beach Roller Hockey Association, Inc., Deerfield Beach FL
Denton Creek Elementary Parent Teacher Organization, Coppell TX
Devereux Kids, Inc., Orlando FL
Dewitt Community Development Foundation, Inc., Cuero TX
Disabled Childrens Assistance Fund, Glendale AZ
Discipleship in Action, Booneville MS
Dive Deeper, Honolulu HI
Diversified Working Solutions, Bolivar MO
Donations for Christian Education Foundation, Purvis MS
Don't Give Up, Inc., Las Vegas NV
E-Access Foundation, Van Nuys CA
E-Mainstreet, Honolulu HI
Eagle Valley Merit Award Fund, Vail CO
East Diablo Tournaments, Brentwood CA
East Diablo Tournaments, Temple TX
East Mesa Friends, Inc., Organ NM
East Timor Scholarship Foundation, Keaau HI
Eastern Technology Council Foundation, Wayne PA
Eastside Community Substance Abuse Center, Inc., Des Moines IA
Edserve, Inc., Littleton CO
Educare, Incorporated, Las Vegas NV
El Rito Public Library, El Rito NM
Elder Care Advocates of Marin, Novato CA
Elizabethtown Christian Academy, Elizabethtown KY
Eljeannette White Helping Hands Parent Child Center, New Orleans LA
Elmer G. Bondy PTO, Pasadena TX
Employment Job Seekers, Inc., Los Angeles CA
Employment of Adults With Disabilities, Inc., Tamarac FL
Endless Mountains Theatre Company, New Milford PA
Ernest J. Brucker Foundation, Inc., Antigo WI
Escontrias Elementary PTO, El Paso TX
Excellence Foundation, Canton MS
Faith and Health International Ministries, Lake Forest IL
Faith United, Inc., Frankfort KY
Families in Crisis Ministries, Orlando FL
Family Support Services, Inc., Pasadena CA
Family Support Services, Inc., White Hall AR
Family Tree Services, Chico CA
Fanus Non Profit Organization, Woodland Hills CA
Faunavision, Inc., New York NY
F B Alliance, Los Angeles CA
Fighting Spartan Scholarship, Inc., Houston TX
Fine Arts Norwalk, Inc., Norwalk CT
Five Acre School PSO, Carlsborg WA
Five Star Gymnastics Boosters, Erlanger KY
Fleishmann Family Fund, Galveston TX
Florida Association for Pupil Transportation, Inc., Tallahassee FL
Flury Place, Inc., Catonsville MD
Flying Eagle Community Development Corporation, Inc., North Stonington CT
Focased, Philadelphia PA
Foundation for American Renewal Corp., Indianapolis IN
Foundations for Success II, Bellevue WA
Franklin Childrens Foundation, Las Vegas NV
Fraternidad Misionera De La Providencia, Perth Amboy NJ
Freedom Educational Group, Philadelphia PA
Freedom West Computer Learning Center, San Francisco CA
Freemasons Hall, Inc., Indianapolis IN
Friends of 32nd St. School Booster Club, Los Angeles CA
Friends of Alameda County Casa, Inc., Oakland CA
Friends of Albuquerques Environmental Story, Albuquerque NM
Friends of Bellaire High School Choirs, Bellaire TX
Friends of Childrens United Succeed, Inc., Ft. Lauderdale FL
Friends of Evergreen and Fairview Cemeteries, Colorado Springs CO
Friends of the Monterey Public Library, Monterey CA
Fund for the National Commission on Nonprofit Governance, East Patchogue NY
Garza Rodriguez & Tajon Childrens Services, Santa Maria CA
George Washington School Foundation, Inc.,   South America
Giles County Youth Leadership Development, Pulaski TN
GLA Foundation, Grove OK
Global Alliance for the Less Privileged, Roswell GA
Global House, Inc., Philadelphia PA
Global Seas Foundation, Inc., Lake Worth FL
Gods World Photography, Bothell WA
Good Works Foundation, Inc., Hood River OR
Granbury Educational Access Channel, Inc., Granbury TX
Great Falls Elks Lodge Charitable Corp., Great Falls MT
Greater New Jericho Economic Development, Los Angeles CA
Greek American Medical Society of South Florida, Inc., Boca Raton FL
Green River Regional Education Cooperative, Inc., Bowling Green KY
Greenbriar P E A S, Fort Worth TX
Groups Memorial, Inc., of the Army Air Forces, Canon City CO
Guadalupe Educational Technology Association, Guadalupe CA
Gunnerman Global Environmental Foundation, Reno NV
Hallsville Rotary Club Foundation, Inc., Longview TX
Handicapped Health Housing Education Activity League, Inc., Cranston RI
Harney County Watershed Council, Inc., Burns OR
Haven of Hope, Inc., Oklahoma City OK
Haven West, Inc., Edmond OK
Healdsburg Hope Homes, Inc., Healdsburg CA
Health Adventures Visioning Education Network, Batside CA
Heart and Soul Studios, Inc., Boca Raton FL
Helms Manor, Culver City CA
Henderson Aquatic Center Corporation, Henderson KY
Herd Community Development Corporation, Los Angeles CA
High Desert Employment Services Network, Incorp., Victorville CA
High Hopes Childrens Center, Redway CA
Highland Oaks Educational Foundation, Grass Valley CA
Hillcrest Elementary PTA, Oak Harbor WA
Hispanic Arts Center of New York State, Peekskill NY
HIVAIDS Resource Team, Inc., H A R T, Thibodaux LA
Hmong Organization for Parents Educators and Students, Inc., Sacramento CA
Hollywood Arts and Education Coalition, Hollywood CA
Holy Temple Human Services Corporation, Opa Locka FL
Home Church International, Aurora CO
Hope Tree, Inc., Baton Rouge LA
House of Umpja Bridgeport, Inc., New Haven CT
Hui Maka Ainana O Makana, Hanalei HI
Human Development & Resource Center of Ft. Pierce Florida, Inc., Ft. Pierce FL
Hurricane Baseball Booster Club of Palm Harbor, Inc., Palm Harbor FL
Ican Project, Inkom ID
Immunology Allergy & Asthma Foundation, Inc., Fort Wayne IN
Impressions of Grace Abg, Inc., Baldwin CA
Indian River Institute, Inc., Fort Pierce FL
Industry Hills Rotary Foundation, La Puente CA
Informed Buyers Coalition, Sylmar CA
Innovators in Milestones, Inc., New Orleans LA
Inoka, Inc., Lake Oswego OR
Institute for Renaissance and Reformation Biblical Studies, Philadelphia PA
Instituto Sanchez-Mendoza Para La Capacitacion De La Comunidad, Santa Rosa CA
Intercollegiate Equestrian Foundation, Inc., Stony Brook NY
International Center for Art Intelligence, Inc., Culver City CA
International Institute for Womens Health, Vancouver WA
International Pediatric Respiratory and Allergy Forum, San Francisco CA
International Service and Aid, Inc., Oklahoma City OK
Ishi Valley Family Resources, Inc., Chico CA
It's a Wonderful Life, Inc., Allendale NJ
J & T Enterprises, Inc., Pine Bluff AR
Jacob K. Javits Foundation, Inc., New York NY
Jason Berger Memorial Scholarship Fund, Boston MA
Jeff Davis County Family Connection Council, Inc., Hazlehurst GA
Jefferson County Tea Coalition, Pine Bluff AR
Jesse James Carter Memorial Foundation, New Orleans LA
Journal of Legal Advocacy & Practice, Inc., Woodland Hills CA
Journal Press, Salt Lake City UT
Junior Stars Hockey Association, Arlington TX
Justice for all Alliance, Houston TX
Kefalas-Pinto Foundation, Mountainside NJ
Kennedy Krieger Marcus National Foundation, Inc., Baltimore MD
Kerry Restoration, Inc., Huntington Beach CA
Kid Gloves Boxing Foundation, Simi Valley CA
Kids for Literary and the Arts, Inc., Evergreen CO
K I D S of Sonoma County, Santa Rosa CA
Kidsville Preschool & Daycare Center, Jackson MS
Krista Ford Foundation, Stone Mountain GA
Kristen Watt Foundation for Eating Disorders Awareness, Stockton CA
La Causa Alcohol & Drug Services, San Bernardino CA
Laborers in the Harvest Unlimited, Omaha NE
Laborers Local 300 Scholarship Fund, Los Angeles CA
Lafreniere Soccer Association, Inc., Metairie LA
Lakeview High School Alumni Association, Lakeview OR
Lakewood School PTO, Sunnyvale CA
Lambda Chi Alpha Educational Foundation, Inc., Indianapolis IN
Landowner Resource Management Corporation, Central Point OR
Lapetite Preparatory School, Pine Bluff AR
Las Casas De Vida Corporation, Clovis NM
Latinos in America Moving for Peace, Highland CA
League of Idaho Cities, Incorporated, Boise ID
Liberty Lake Elementary PTSA, Tacoma WA
Life Building Ministries, Inc., Florence KY
Linda Cesarski & Mary Ann Evans Foundation for Cancer Research, Batesville AR
Lions Club of North Bend, Incorporated, Coos Bay OR
London Parent Teacher Organization, Corpus Christi TX
Long Island Chapter of the Association of Certified Fraud Examiners, Inc., Hicksville NY
Longboat Key Lions Foundation, Inc., Longboat Key FL
Longview Childrens Clinic, Inc., Longview TX
Loudoun Bar Foundation, Leesburg VA
Louisiana Pharmacists Recovery Network, Inc., Monroe LA
Lovefest Charities, Inc., Hollywood FL
Loving Care Center, San Diego CA
Low Income Living, Inc., Los Angeles CA
Maap Foundation, Pacific Beach WA
Mac Foundation, Pahoa HI
Male Advocacy in Pregnancy and Parenting, Richmond CA
Maricopa Community Chamber of Commerce, Inc., Maricopa AZ
Maryland Regional Practitioners Network for Fathers and Families, Baltimore MD
Master Classes International, Inc., Los Angeles CA
McKinney High School Basketball Booster Club, McKinney TX
Media Literacy Alliance Central Coast, Salinas CA
Medicine and Science Discovery Center of Central Texas, Temple TX
Memphis Performing Arts Conservatory, Inc., Memphis TN
Men's Self Advocacy Council of Durango, Inc., Durango CO
Mexican American Historical Society in Ventura County, Oxnard CA
Mexico Academy Educational Foundation, Mexico NY
Miami Contender Yamaha Kingfish Championship, Inc., Miami FL
Miami County Arts Foundation, Troy OH
Michael Charles Albert Scholarship Fund, Walkerton IN
Mickey Cox Elementary School Parent Club, Clovis CA
Mid-San Gabriel Valley Televillage, Inc., El Monte CA
Middle Country Central School District Education Foundation, Inc., Centerreach NY
Millbrae Community Foundation a California Non Profit Benefit Corp., Millbrae CA
Minnesota American Legion and Auxiliary Brain Science Foundation, St. Paul MN
Moments 2 Success, Sacramento CA
Monticello High School Music Boosters, Inc., Charlottesville VA
Montly Sponsor, Tooele UT
Mud, Inc., Philadelphia PA
Museum of the American West, Lander WY
Music at La Gesse Foundation, Inc., Cabin John MD
My Contribution, Hercules CA
My Fathers House of Erie, Erie PA
Na Mele Hawaii Apau, Honolulu HI
National Council of Negro Women, Inc., Seattle WA
National Down Payment Assistance Corp., Northglenn CO
Neuronoetics, Edmonds WA
New Era Armenian Charitable Mission USA, Inc., Burbank CA
New Joshua Center for Hope, Cleveland OH
New Sardis Daycare, Memphis TN
Newman Center Foundation, Columbia MO
Noel's Barn, Tucson AZ
Nolan Elementary School Parent Teacher Association, Signal Mountain TN
North American Housing Foundation, Inc., Englewood CO
North American Transportation Institute, Oklahoma City OK
North Carolina Public Interest Research Group Education Fund, Inc., Chapel Hill NC
North Star Alliance Bingo Boosters, Bakersfield CA
Northern Kentucky Workforce Investment Board, Inc., Florence KY
Nowata Area Senior Service Organization, Inc., Nowata OK
Nu Chapter Alpha Chi Sigma Professional Society, Schaefferstown PA
NVCSS Whispering Oaks, Inc., Redding CA
Oak Park Education Foundation, Oak Park CA
Oak View Parent Club, Acampo CA
On the Way Home, Inc., Logandale NV
Open Door Program, Greensboro NC
Opera in the Hills, Fremont CA
Oregon Foundation for Free Expression, Inc., Portland OR
Orinda Intermediate School Parents Club, Inc., Orinda CA
Oxnard Public Access Assistance Corporation, Oxnard CA
Palms Manor, Culver City CA
Pannonia Christian Educational Exchange, Inc., Grand Rapids MI
Panthers Operation Graduation, Inc., Grangerland TX
Pathways to Achievement, Sacramento CA
Paws Animal Rescue, Inc., Alvin TX
Peace Foundation, Inc., Chester NY
Pendulum, Inc., Houston TX
Personal Retirement Alliance, Ltd., New York NY
Pet Pals, Inc., Fort Lauderdale FL
Petlink, Inc., Nicholasville KY
Philanthropy Foundation, Inc., Ft. Lauderdale FL
Philippine American National Museum, Los Angeles CA
Place in Time, Coosada AL
Placer County Crime Stoppers, Inc., Rocklin CA
Plano West Senior High School Band Boosters, Plano TX
Plantados Until Freedom and Democracy in Cuba, Inc., Miami FL
Plasma @ Cincinnati, Utica IN
Polaris Chapter of Texas Mental Health Consumers, Inc., El Paso TX
Portland Pounders, Portland OR
Positive Attitude Outlook of Southern California, Rancho Cucamonga CA
Preston Hot Springs Library Memorial Foundation, Hot Springs MT
Prince Boxing Gym, Inc., Houston TX
Prodigals House, Bakersfield CA
Progressive Housing Concepts, Inc., Los Angeles CA
Progressive Rehabilitation Center, Inc., New Orleans LA
Project America Development Company, Phoenix AZ
PTA Texas Congress, El Paso TX
Public Education Enrichment Fund, Nevada City CA
Quality Community Services, Whittier CA
Rancho Cordova Rotary Charitable Foundation, Rancho Cordova CA
Rapides Community Housing Development Corporation, Inc., Alexandria LA
Razzy Baileys I Hate Hate, Inc., Gooclettsville TN
Real People Ministries, Inc., Dallas TX
Red Bluff Parent Teacher Organization, Pasadena TX
Reflections of Love, Inc., Chicago IL
Renewed Family Joy Service, Los Angeles CA
Rescue Animal Fund, Inc., Divide CO
Retired Scientists Cooperative, Inc., Douglaston NY
Richard Burdell Memorial Foundation, Portland OR
Ridgerunner Wrestling Club, Grove OK
Riverrun, Salem OR
Riverton School Preservation Society, Riverton UT
Rocklin Elementary Parent Teacher Club, Rocklin CA
Romeo Corporation, Tempe AZ
Ropp for Girls, Inc., Dallas TX
Rowan County Domestic Violence Council, Morehead KY
Royal High Dance Guard Booster, Simi Valley CA
Royal Palm Symphoney Chorus and Orchestra, Inc., Boca Raton FL
Sackets Safe Harbor, Sackets Harbor NY
S A F E Coalition, Inc., Bakersfield CA
Sage Theatre Group, Dallas TX
Salinas Barrios Unidos, Inc., Salinas TX
Sami Disharoon Brain Tumor Research Foundation, Cotati CA
Samoa for all of Sacramento, Sacramento CA
San Francisco Bay Area Polio Survivors, Concord CA
Santa Fe High School Parent Teacher Coalition, Santa Fe NM
Santa Monica Citizen Police Academy Alumni Association, Santa Monica CA
Santee Focus Foundation, Santee CA
Sassfa, Inc., Whittier CA
Sausalito Jazz and American Music Foundation, Sausalito CA
Say Yes to Life, Los Angeles CA
Scholarship Association of Fort Plain, Inc., Fort Plain NY
Scholarship Foundation of the Colorado Technical Recruiters Network, Denver CO
Seattle Debate Foundation, Seattle WA
Self Advocacy Council VI, Stockton CA
Services & Immigrant Rights & Education Network, San Jose CA
Shawnee Surge, Inc., Shawnee OK
Shelby County Alcohol and Drug Rehabilitation School, Memphis TN
Shepherds Ranch, Snowflake AZ
Sickle Cell Forum, Phoenix AZ
Sierra Food Bank, Inc., Placerville CA
Sierra High School Band Boosters, Manteca CA
Sims Middle School PTO, Pace FL
Sipa Community Development Corp., Los Angeles CA
Snake River Chamber Orchestra, Idaho Falls ID
Society of Academy Women, Hudson OH
Soroptimist International Boca Raton Deerfield Beach, Inc., Boca Raton FL
Soroptimist International of St. Petersburg Florida, Inc., St. Petersburg FL
SOS Children's Village of Arizona, Inc., Scottsdale AZ
South Aurora Family Resource Center, Aurora CO
South Everett Mukilteo Rotary Foundation, Everett WA
South Hills High School Scorpions Athletics Booster Club, Ft. Worth TX
South Stockton Diabetes Society, Stockton CA
Southern California Rays Women Hockey Club, Diamond Bar CA
Southern High School Athletic Booster Club, Inc., Louisville KY
Southside School Alumni Association, Rowland NC
Southwest Care, Inc., McComb MS
Southwest College of Naturopathic Medicine Student Government, Tempe AZ
Southwest Georgia Perpetual Arts Fund, Inc., Cordele GA
Southwest Section PGA Foundation, Scottsdale AZ
Special Kids Network, Inc., Jackson MS
Springs of Life Community Outreach, Inc., Atlanta GA
St. Luke Surgical Foundation, Inc., Cleveland OH
Starz Gymnastics Competitive Team, Reno NV
Stone City Art Institute, Cedar Rapids IA
Student Junxion, Santa Cruz CA
Sunshine Vision, Fort Pierce FL
Supai PTO, Scottsdale AZ
Supporters of Summit, Inc., Boulder CO
Tacoma Chapter of the Washington State Music Teachers Association, Tacoma WA
Tara De Christo, Inc., Austin TX
Taytumns House, Inc., Loveland CO
Team Hardin County, Inc., Savannah TN
Ted Warthen Center, St. George UT
Texarkana Wilbur Smith Rotary Club Foundation, Texarkana TX
Texas Christian Counseling Services, Inc., Palestine TX
Theta Upsilon Education Company, Inc., Newark OH
Threshold of Hope Center, Inc., Eunice LA
Tri County Childrens Advocacy Center, Lafayette AL
Trussville-East Jefferson Rotary Foundation, Birmingham AL
Tuba City Boarding School, Inc., Tuba City AZ
Ujima, San Bernardino CA
United Coalition of Families, Inc., Cedar Hill TX
United Counties Minority Aids Care and Education, Inc., Defuniak Springs FL
Upper Room Ministry, Inc., Cushing OK
Van R. Butler Elementary School Parent Teacher Organization, Inc., Santa Rosa Beach FL
Velvet Victories, Inc., Bartlett TN
Villa Apartments Housing Foundation, Pasadena CA
VNA Foundation, Inc., Orlando FL
Volunteer Coordinators of Pueblo, Pueblo CO
Volunteers of Africa, Inglewood CA
Voters United in God We Trust, Inc., New Port Richey FL
Waimea Project Graduation, Waimea HI
Walksacramento, Sacramento CA
Washington County Community Partnership, Springdale AR
Washington County Fire Chiefs Association, Vera OK
W E C Group Home, Portland OR
Weed Wildlife Refuge & Botanical Gardens, Weed CA
Wesley Neighborhood, Inc., Redding CA
West Coast Armor and Artillery Museum, Petaluma CA
West Hollywood Community Foundation, W. Hollywood CA
West Kauai Early Childhood Development Center, Eleele HI
Western Regional EMS Council, Inc., Montrose CO
Western States Health Alliance, Tesuque NM
Westside Community Park, Lakeport CA
Westside Cultural Center, Ventura CA
Wholly Living for Him Educational Resources, Inc., Decatur GA
Why We Were Chosen Foundation Corporation, Fort Lauderdale FL
Wicker Basket Alzheimer Homes, Las Vegas NV
Willie Landry Mount Foundation, Lake Charles LA
Windsong Intermediate School Parent Teacher Organization, Friendswood TX
Winters Conservancy, Winters CA
Wisconsin North Youth Ballet State Regional Arts Center, Altoona WI
Women and Children Center for Development, San Francisco CA
Women and Children First, Inc., Helena MT
Women in Motion Incorporation, Denver CO
Women of Vision, Los Angeles CA
Womens Armed Forces Memorial, Cincinnati OH
Women's Outreach, Inc., Syracuse NY
Womens Resource Center, Inc., Nashville TN
Womens Resource Center, Inc., New Orleans LA
Woodbridge Rotary Foundation, Woodbridge VA
Woodlands High School Boys Track and Field Booster Club, The Woodlands TX
Word of Salvation, El Paso TX
Wyoming Alternatives for Youth, Inc., Buffalo NY
Yeuani, San Diego CA
Youth Education and Safety for Kids, Inc., Osnard CA
Youth Educational Sports, Inc., Chatsworth CA
Young Entrepreneurs Association, Colorado Springs CO
Youth On Ice, Green Bay WI
Youth Under-Served Disabilities Empowerment Service Agency, Philadelphia PA

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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