Internal Revenue Bulletin:  2004-26 

June 28, 2004 

Announcement 2004-53

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
Abraham Lincoln National Cemetery Support Committee, Joliet IL
Advocates of Bay County Boot Camp, Inc., Panama City FL
After Three Program Multi-Agency Coalition, Inc., Lithonia GA
Alliance for Innovation, Northville MI
Alms-Way Ministries, Farmington GA
Alpha Omega Development Corp., Racine WI
Alyans Atizay Ayisyn, Inc., Miami FL
Alzheimer Associates Enterprise, Fairfield OH
Ambassador Ministries, Inc., Milford MA
American Academic Alliance for Israel, Inc., New York NY
American Amateur Indexed Golf Association, Stafford TX
American Association for Caregiver Education, Inc., Boca Raton FL
American Foundation Researching International Conservation of Animals, Slaughtern LA
American Friends of Bais Hamedresh Taharos, Monsey NY
American Home Care Services, Inc., Los Angeles CA
American Humanitarian Development Association, Charlotte NC
American Sports Fans Foundation, Inc., Boca Raton FL
American Youth Racing, Lakewood OH
Animal Preservation Foundation, Inc., New York NY
Arc Angels of Flagler, Inc., Bunnell FL
Art Moves Media, Alexandria VA
Asatta and Cosmo Rescued Animals Sanctuary, Inc., Bronx NY
Asociacion Cultural El Salvador, Sacramento CA
Aspen-Olive Community Development Corp., Philadelphia PA
Association Against Homeless in America, Seattle WA
Association of Certified Fraud Examiners Central Arkansas Chapter, Little Rock AR
Atela Corporation, Quincy FL
Avitronic Nav-Com, Inc., Ozark AL
Awele Foundation International, Baltimore MD
B & R Intergenerational Care Center, Kansas City MO
Back to the Workplace, Inc., St. Louis MO
Bangor Housing Community Action Team, Bangor ME
Baskett Recreation League, Inc., Henderson KY
Befitnet Alliance, Incorporated, Sayreville NJ
Benton County Re-Entry School, Inc., Bentonville AR
Bestside Manor, Inc., Fort Collins CO
Biddy Mason Institute, Los Angeles CA
Big Brothers Big Sisters of Puerto Rico, San Juan PR
Bob Crawford Scholarship Fund, Rochester NY
Bonnie Loch, Princeton ME
Boundary Large Canine Society, British Columbia Canada
Bread of Life, Royal NE
Brentwood Lions Charities, Inc., Brentwood TN
Bright Dreams International, Dallas TX
B S R Memorial Trust, Brooklyn NY
Bullthistle Model Railroad Society, Inc., Norwich NY
Bush Grove Missionary Baptist Church Food Service, Arlington TN
Cache Booster Club, Cache OK
Cardiology Associates Foundation, New York NY
Caregivers in Touch, Inc., Anniston AL
Caritas of Yucaipa, Irvine CA
Carrick Band Boosters Association, Inc., Pittsburgh PA
Cats Wrestling Boosters Club, Chico CA
Center for Community and Business Development, Inc., Bronx NY
Centro Latino, New Bedford MA
Cheeseborough Striders, Nashville TN
Chester Square Neighborhood Association, Inc., Boston MA
Chi State Learning Is For Everyone Foundation, Sacramento CA
Clannada Na Gadelica, Chattanooga TN
Clearwater Family Youth Center, Inc., Piedmont MO
Coalition for Children, Inc., Royal Palm Beach FL
Colorado Golf for Charities Fund, Littleton CO
Colorado House of Ruth, Incorporated, Littleton CO
Colossus of Boston H 9, Portland ME
Columbus Multimedia Communication Network, Columbus OH
Communities Receiving Support, Inc., Jacksonville FL
Community Concerts of St. Tammany, Ltd., Mandeville LA
Community Outreach Youth Center, Inc., Pompano Beach FL
Computers for Educators, Inc., Sterling MA
Conejo Valley Chorale, Oak Park CA
Corpus Christi Foundation of Holland Zealand, Holland MI
Country Care Homes, Pequot Lakes MN
Creative Photographic Society, Rancho Palos Verdes CA
Crisis Institute, New Orleans LA
Dade-Monroe Wages Coalition, Inc., Miami FL
Delco Associates Limited, Wollaston MA
Decisions in Democracy International, Exeter NH
Delray Beach Lions Foundation, Inc., Delray Beach FL
Desales Housing Corp., New Orleans LA
Dewitt County Cares, Inc., Cuero TX
Dick Marx Foundation, Sherman Oaks CA
Dog Project and Cat Project, Inc., Port Washington NY
Dovetail Christian Ministries, Inc., Cazenovia NY
East Boston Gateway, E. Boston MA
East Carolina Junior Volleyball Club, Inc., Winterville NC
East Pond Association, Augusta ME
Eastern Long Island Coastal Conservation Alliance, Inc., Southampton NY
Education Through Awareness, Inc., Simi Valley CA
Efficientime Life Management, Los Angeles CA
Efforts United, Inc., Lynn MA
Elliston Community Development Corp., Memphis TN
Empowerment Institute, Inc., Columbia MO
Fairplex Development, Los Angeles CA
Families and Individuals Turning Toward Hope, Inc., Vorhees NJ
Family Recovery Centers Endowment Fund, Inc., Lisbon OH
Figure Skating Foundation, Lake Arrowhead CA
Flora D. Parrish Foundation, Tucson AZ
Foundation for Family Happiness, Arlington VA
Foundation for the Enhancement of Excellence in Education, Inc., New Orleans LA
Franklin County Community Ministerial Alliance, Inc., Apalachicola FL
Fred McClerklin Ministries, Inc., Columbia SC
Friends of St. Francis of Assisi, Louisville KY
Friends of the Grand County Childrens Justice Center, Moab UT
Gables Radiology Research and Educational Foundation, Inc., Coral Gables FL
Gateway Youth Athletic Association, Huntington MA
Genesis Community Awareness Center, Inc., Hialeah FL
Georgetown Revitalization Committee, Georgetown CA
Get a Life Evangelistic Association, Concord CA
Gibson Court Housing Corporation, Ukiah CA
Giles County Farmland Preservation Trust, Pulaski TN
Global Dialogue Institute, Gladwyne PA
Global Health Foundation, Springville UT
Global Life Enhancement Center, Inc., Atlanta GA
Gosplosion, Inc., Lakeland FL
Great Bay Stewards at Sandy Point, Inc., Stratham NH
GreatHeart Scouts, Inc., Starkville MS
Green Light Foundation, Newport RI
Guardian Eldercare, Brockway PA
Guiding Light Community Development Corporation, Houston TX
Hands on Production, Inc., Lexington KY
Hared’s Helpful Hands, Minneapolis MN
Harvest Christian Center, Pearl MS
Harvester Community Development Corporation, Decatur GA
Hearts & Horses Therapeutic Riding Center, Buxton ME
Helping Hands Coalition of Greater Newport News, Inc., Newport News VA
Helpmate USA, New York NY
Herb Skolnick Cultural Arts Foundation, Inc., Pompano Beach FL
Historic Bowman Mill Neighborhood Association, Inc., Lexington KY
Historic Edgefield, Inc., Nashville TN
HIV AIDS Mendocino Coast Project, Fort Bragg CA
Hopkinton Arts & Music Festival, Contoocook NH
I Am Somebody Pantry, Inc., Dallas TX
Institute for Plant Based Nutrition, Bala Cynwyd PA
Institutional Community Development Corporation, Cleveland OH
Interactive Community Development, Garland TX
International Institute of Forestry and Agriculture, Springville UT
Internationally Advancing Mankind, Garland TX
Jack & Jill Day Care Preschool, Pine Bluff AR
Jeanine L. Webb Memorial Scholarship, Waverly TN
Joyful Manor, Inc., Houma LA
Jumpstart Sports Club, Inc., Campbell CA
Keystone Housing Corporation, Logansport IN
Kids in Distress Foundation, Incorporated, Wilton Manors FL
LaReche Foundation, Brooklyn NY
Lauderdale County Education Foundation, Ripley TN
Learning Center Newington, Newington NH
Lighthouse Confidence Center, Chiefland FL
Lil Flowers Child Development Center, Sacramento CA
Lillie Stoates Awards, Inc., Orlando FL
Lions of District 22-C Student Honor Band, Inc., Frederick MD
Long Beach Film Foundation, Long Beach CA
Los Siervos Resale Non Profit Corporation, Vista CA
Louisiana Association for Community Economic Development, Baton Rouge LA
Luminous Group, Inc., New York NY
Maloata Village Native Community Poultry Development, Inc., Pago Pago AS
Mane Effect Therapeutic Riding Center, Inc., Kaukauna WI
Mark E. King Medical Research Foundation, LaVerne CA
Marsin Forest Grove Conservatory, Houghton MI
Mary Diana Samuel Corporation, Cleveland TN
Media Arts International, Inc., Long Island City NY
Mercy Home Healthcare, Memphis TN
Merrimack Valley Small Business Development Council, Inc., Lawrence MA
Metropolitan Interdenominational Ministers Conference, Inc., Brooklyn NY
Mexican Children’s Home & Clinic, Inc., San Antonio TX
Michigan Panthers Baseball Club, Inc., Wixom MI
Mid-South Sheltered Workshop, Jonesboro AR
Mid-South Youth Baseball, Inc., Millington TN
Minnesota Skating Scholarship, Edina MN
Monona Foster and Adoptive Parents Association, Sergeant Bluff IA
Mound Bottom Press, Pegram TN
Mountian Regional Council on Aging, Blue Jay CA
MRC Parents Association, Inc., Miami FL
MS Warrior, San Francisco CA
Mt. Lebanon, Inc., Memphis TN
Mt. Sinai Rmue Outreach Ministries, Orangeburg SC
Muhammads Development Corporation, Springfield MA
National Association of Christian Educators, Inc., Hendersonville TN
Native American Mentoring Enterprise, Provo UT
New Agreement Community Development Corporation, Houston TX
New Covenant Urban and Disabled Community Services, Inc., Santa Diego CA
New Creations Development Programs, Inc., Fern Creek KY
New Directors Charity Group, Inc., Pacific Palisades CA
New Fiction Project, Inc., New York NY
New Hampshire Sports Museum Corporation, Manchester NH
New Hope Ranch A Non Profit Corporation, Chattaroy WA
New Horizons Housing and Independent Living, North Hollywood CA
New Life Family Shelter, Inc., Miami FL
New Life, Inc., Reno NV
Nguoi Viet Foundation, Westminster CA
Noahs Ark Abundant Resource Kare Foundation, Springville UT
Nor-Cal Elite, Wheatland CA
Norpoint Soccer Club, Tacoma WA
North American Institute for Performance Education, Concord NH
North Pine Street Senior Housing Corporation, Ukiah CA
Northern Arizona Celtic Heritage Society, Flagstaff AZ
Northern Illinois Tejano Cultural Society, Inc., Aurora IL
Nubian Foundation, Austin TX
Nutrition Education Worldwide, Chicago IL
Oikodome Ministries, Moreno Valley CA
Olathe Volleyball Club, Inc., Olathe KS
Open Door Dance Theatre, Los Angeles CA
Operation Foundation, Agusta GA
Operation Lemon-Aid, Inc., Highland Park IL
Or-Letzion, Brooklyn NY
Orange Bowl Foundation, Inc., Miami FL
Orlando Caribbean Masqueraders Association, Inc., Orlando FL
Orot Yehuda, New York NY
Orphanages of Thailand, Inc., Stanton CA
Oxford Academy Corp., Shrewsbury MA
Park West Residents Association, Vernon Rockville CT
Patches of Sunshine Animal Sanctuary, Inc., Memphis TN
Pathway Ministries, Ltd., Barre VT
People With Pride, Ontario CA
Performance Gallery, Inc., New York NY
Peter Beck Memorial Scholarship Fund, Galt CA
Philippine American Federation of South Florida, Inc., North Miami FL
Pinkie Unlimited, Berkeley CA
Portland Opera Repertory Theatre, Portland ME
Praxis the Official Tribute to Mark Lenard, Pittsburgh PA
Press Freedom Foundation, North Miami FL
Preventive Mentoring Services, Dallas TX
Professional Education and Credentialing, Inc., Baton Rouge LA
Project New Start, Chicago IL
Project Real, Washington DC
Project Respect, Inc., Hailey ID
Providercare, Gorham ME
Pround 2 Be, Cerritos CA
PSI Applications, Fairfield CA
PSI Tau Chapter Foundation of Omega PSI Phi Fraternity, Inc., Lexington KY
Public Lands Equal Access Alliance - PLEAA, Springville UT
Queens Division of Hatzolo, Inc., New York NY
Rainier Valley Community Development Association, Seattle WA
Ray of Hope, Dallas TX
Recycle Otsego County, Gaylord MI
Restoration Fellowship, Fayetteville GA
Rick Hughes Evangelistic Ministries, Inc., Cropwell AL
Riverview Gardens Educational Foundation, CO John Kulla-Branz, Saint Louis MO
Road Scholars, Inc., Harrington Park NJ
Rochester Recovery Center, Inc., Rochester NY
Romema Torah Center, Inc., New York NY
Royal Lancers Ventage Dance Troup, Ofallon MO
Russell County Foundation for Excellence, Inc., Russell Springs KY
Rxaprescription Anonymous, Inc., Columbia MD
San Francisco Friends of Chamber Music, San Francisco CA
Sanctuary at the Water Garden, Cary NC
Sandra and Jesse Jackson Jr., Foundation, Washington DC
Search Research Discover Apply Academy, Inc., Tulsa OK
Second Great Gold Rush Foundation, Inc., Sacramento CA
Second Step Transition House, Detroit MI
Senior Services, Inc., Cortland OH
Seniornet Sarasota Learning Center, Bradenton FL
Serrano Band of Indians, Highland CA
SF Chinatown Leo Club Big Sibling Program, Mountain View CA
Sierra Supported Services, Inc., Susanville CA
Silver Charitable Fund, Inc., Los Angeles CA
Single Women With Children Organization, Inc., Raleigh NC
Small-Felder-Minifield Training Center, Inc., of Tuskegee, Memphis TN
Smart Coalition of California, Sacramento CA
Smashing Athletes Booster Club, Inc., Miami FL
Solid Rock Academy, Inc., Port Sulphur LA
South Florida Chapter of the Association of Jewish Libraries, Miami FL
Southeast North Carolina Jazz-N-Friends, Incorporated, Fayetteville NC
Southern California Diamonds Softball Club, Thousand Oaks CA
Southwest Musical Arts Foundation, Scottsdale AZ
Space Needle Volleyball Foundation, Seattle WA
Spring Hill Arts Center, Spring Hill TN
St. Bernard Coalition for Project Graduation, Inc., Chalmette LA
St. Paul Community Economic Development St. Paul Partners, St. Louis MO
Stand & Be Counted, Inc., Palmdale CA
Step by Step Day Care and Learning Center, Inc., Midland City AL
Stop Employee Abuse Association, Plano TX
Succeed America, Inc., S. Attleboro MA
Suitlandfest Community Development Corporation, Suitland MD
Summit Seekers, Inc., Fishers IN
Sumter Learning Center, York AL
Sunglo Concepts of Care, Inc., Harlingen TX
S W A M Cultural Center, New York NY
Sword Ministries, Arlington TX
Teatro Main Street, Inc., Fort Worth TX
Technology R & D, Inc., San Louis Obispo CA
Tennessee Main Street Association, Inc., Lawrenceburg TN
Tigers Only Preservation Society, Clarksburg NJ
Tikar, Inc., Temple TX
Transformations Project, Inc., Jamaica Plain MA
Transitional Services, Inc., Secretary MD
Tri City Project T E A C H, Winston Salem NC
Tuscawarus Educational Development, Inc., New Philadelphia OH
United World Charities, Allentown PA
Until Its Time, Richmond VA
Upper Cumberland Access, Inc., Sparta TN
Urban Empire, Inc., New York NY
Urban Hope, Grand Rapids MI
USA Tennis Classic, San Bruno CA
Utah Therapeutic Riding Foundation, Draper UT
Victims Team Advocacy of Osage County Oklahoma, Inc., Pawhuska OK
Violeta Barrios De Chamorro Foundation, Inc., Pittsburgh PA
Vision Advancement Foundation, Inc., Bartlesville OK
Visions Plus, Inc., Portsmouth VA
Walpole Youth Basketball Association, Inc., Walpole MA
Washington Court Senior Housing Corporation, Ukiah CA
WBD Save the Childrens Lives, Houston TX
We Have Risen Ministry, Bartlette TN
West High Athletic Alumni Association, Anchorage AK
Willis Adult Family Care Home, Inc., Midway FL
Wilmington Community Roundtable Foundation, Inc., Wilmington MA
Womenpower, Portland ME
Woodland Chamber of Commerce 21st Century Foundation, Woodland CA
World Concern With Compassion, Inc., New York NY
World Future Fund, Inc., Alexandria VA
World Peace Museum, Greensboro NC
Youth Incentive Program, Inc., Brunswick GA

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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