Internal Revenue Bulletin:  2004-35 

August 30, 2004 

Announcement 2004-66

Foundations Status of Certain Organizations

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
3 Eagle Ministries I C N, Salt Lake City UT
225th West Tenant Association, Inc., Long Beach CA
Academy of Missouri Educational Network of Graduate Dogs, Inc., Warrenton MO
Accesibility Housing Foundation, Inc., Los Angeles CA
Add Advocate, Albuquerque NM
Adopt-A-Village, Inc., Carbondale IL
Afghan Studies Council, Orange CA
African-American Policy Council, Laurens SC
AHEPA Family Charities of the Palm Beaches Foundation, Inc., West Palm Beach FL
Alabama Health Care Hall of Fame and Health Care Heritage Museum, Birmingham AL
Alliance for Support of American Legion Baseball in Anchorage, Inc., Anchorage AK
Alone All Little Ones Need Everyone, Bellevue CO
Alum Rock Youth Soccer League, San Jose CA
American Devoting Volunteers for International Culture and Education, Fort Lauderdale FL
American Friends of Moreshet Menaxh Menachem, Brooklyn NY
American Friends of Shalom Beinenu, Herzliya Israel
American Friends of the Amuta for Renewal and Advancement of Democracy, Inc., New York NY
American Indo Welfare Society, Houston TX
Amphibious Ships Museum, Inc., Omaha NE
Anaheim General Hospital Auxiliary, Anaheim CA
Anaheim Public Library Foundation, Anaheim CA
Anchorage Urban League, Anchorage AK
Andmar Residential Homes, Inc., Rancho Cucamonga CA
Angel Nutritional Training & Services, Houston TX
Animal Welfare Rescue and Educational Foundation, Inc., Leesburg VA
Appalachian Media Outreach, East Bernstadt KY
Art Project, Inc., La Jolla CA
Aspen-Olive Community Development Corp., Philadelphia PA
Aspiring Angels, Temecula CA
Association for Women in Sales & Marketing, San Diego CA
Athletic Achievement & Development Academy, Austin TX
Athletic Scholastic Scholarship Incentive Strategic Team, Inc., Irvine CA
Attachment Disorder Help & Resource Network, Inc., Oneonta NY
Aviation Community Advisory & New Development Organization, Inc., Fortuna CA
Banyan Fund, Washington DC
Baptist Volunteer Mission Fund, Inc., Portland OR
Barr-Reeve Band Boosters Organization, Montgomery IN
Bascom Volunteer Fire Department, Bascom FL
Bay Lakes Council Troop 51, Little Chute WI
Believers Life of Faith Ministries, Inc., Lexington Park MD
Bellas Artes Mexicanas, Omaha NE
Best of the Batch Foundation, Cleveland OH
Biblical Literacy Ministries, Norton MA
Bio Park Foundation, Inc., Tucson AZ
Biochemical Research Foundation, Inc., Aspen CO
Black Women on the Move, Akron OH
Bloomington Save Our Youth, Rialto CA
Bobs Ctvrtlik Give Back Foundation, Encinitas CA
Body Building Ministries, Inc., Clever MO
Brazos Performing Arts Foundation, Waco TX
Bridges Medical Services Foundation, Inc., Ada MN
Bright Hope Hospice, Inc., Whitehall PA
Brightwood Community Construction and Training Corporation, Washington DC
Broadcasting for the Challenged, Inc., Memphis TN
Bronx Arts Cultural Center, Inc., Bronx NY
Brotherhood, Inc., Decatur GA
Brothers of San Diego, Inc., San Diego CA
Building Block Ministries, Inc., Somerset KY
Building Peaceful Communities, San Pedro CA
C is for Cat, Long Beach CA
Cadbury at Lewes, Inc., Cherry Hill NJ
California Consumer Council, San Diego CA
Canton Preservation, Inc., Canton GA
Cardiac Monitor Tech Association, Lawton OK
Carnaval Independencia Centro America Y Mexico, Inc., Miami FL
Casa De La Familia, Los Angeles CA
Castle Park Garden Housing Association, Chula Vista CA
Cave Springs Christian Retreat, Inc., Miami OK
Center for Development and Peoples League, Fords NJ
Central City Community Neighborhood Development Corporation, Inc., Gloucester MA
Cheries Day Care Learning Center, Baker LA
Chibb Foundation, McLean VA
Childrens Community of Caring, Inc., Van Nuys CA
Childrens Legal Clinic, Newport Beach CA
Childrens Ministries of America, Lombard IL
Childrens Orphanage, Inc., Long Beach CA
Chowa Community Service, Inc., Loma Linda CA
Christ Jesus Ministry, Inc., Temple Hills MD
Citizens for Community Values of Spokane, Moses Lake WA
Civil War Landscapes Association, Chicago IL
Classic Charities of Orange County, Newport Beach CA
Cleveland Association of Black Storytellers, Inc., Shaker Heights OH
Coachella Valley Helping Hands, Inc., Indio CA
Coconut Grove Coral Gables Writers, Inc., Miami FL
Commonwealth International Foundation, Issaquah WA
Community Counseling Center, Stevens Point WI
Community Economic Empowerment Corporation, Louisville KY
Community Improvement Corporation of Euclid, Euclid OH
Community Relief Foundation, Jackson MS
Community Resource Institute, Inc., Phoenix AZ
Community Uplift, Inc., N. Wales PA
Comstock Ministries, Inc., Stockton CA
Concerned Citizens of the Pass for a Clean Environment, Inc., Beaumont CA
Conservators Center, Inc., Mebane NC
Consumer Business Network, Inc., Newport Beach CA
Coral Cay Conservation Foundation, Tequesta FL
Covenant Educational Fellowship, Inc., Raleigh NC
Cowboys Dreams, East Dundee IL
Crafty Chair-Ubs, Inc., Old Hickory TN
Crandall Citizens Police Academy Alumni Association, Crandall TX
Creative Collective Arts Center, Inc., Philadelphia PA
Crestline Italian American Association, Crestline OH
Cross Enterprise Organization, Inc., Romulus MI
CSBA Candlelighters, Inc., Augusta GA
D S Soccer World, San Diego CA
Dallas County R-1 Alumni Association, Inc., Buffalo MO
Day Labor Program of San Francisco, San Francisco CA
Dayton Chapter Southern Christian Leadership Conference FDTN, Inc., Dayton OH
Debbie Gregory Breast Cancer Foundation, Loves Park IL
Dekalb ICC, Inc., Decatur GA
Denver Press Club, Denver CO
Depiction Bible Evangelism, Honolulu HI
Developmental Disabilities Foundation of California, Inc., Palm Desert CA
Dirtbags Baseball Association, Los Alamitos CA
Disciples of Faith, Inc., Timonium MD
Domingo Development, Inc., Miami FL
Dr. Haing S. Ngor Memorial Foundation, Inc., Long Beach CA
Drc Sannam Forum, Inc., Oradell NJ
Eadv, Inc., Canfield OH
Eagles Wings Ministries, Upland CA
Earth Keep, Manassas VA
East Texas Symphonic Band, Inc., Longview TX
Ebie Cameroon American Laboratory School, Chicago IL
Eco Psy Institute, Sedona AZ
Economic Development Community Corporation, Hearne TX
Ed Kotler Leukemia Research Foundation, Glencoe IL
Education Consulting Group, Inc., Boston MA
Elder Housing Options, Inc., Coral Gables FL
Environmental Perspectives International, Chula Vista CA
Everymay Society, Washington DC
Excellence in Action, Inc., Boulder CO
Extra Mile of Monroe County, Madisonville TN
Fair Haven Homeless Foundation, Shreveport LA
Family Link Treatment Services, Inc., Austin TX
Fast and Indispensable Temporary Help Faith Ministries, Inc., Mesa AZ
Fathers Project, Berkeley CA
Filling the Gap, Inc., Debary FL
Fins for Freedom Foundation, Friday Harbor WA
Firelands Positive People High School Positive Living Award, Inc., Huron OH
First Richmond Morrow Housing, Inc., V, Mansfield OH
First Richmond Morrow Housing, Inc., VI, Mansfield OH
Flaming Fire Ministries, Incorporated, Dallas TX
Flowing Waters Ministry, Inc., Fort McCoy FL
Foundation for Animation and Creative Technology, San Diego CA
Foundation for the Preservation of Indigenous Music, Plantation FL
Fourth Alabama Infantry Regiment CSA, Inc., Vestavia AL
Fred Biangardi Memorial Baseball Scholarship Fund, Islip NY
Friends and Helpers Foundation, Encino CA
Friends Help Friends, Inc., - Ezras Rayim, Spring Valley NY
Friends of Hawaii's Urban Forests, Kapolei HI
FSR California Affordable Housing Foundation, Newport Beach CA
Gaius Christian Ministries, Farmington Hills MI
Gangbusters International, Inc., Seal Beach CA
Georgia Hispanic Voter Registration Campaign, Atlanta GA
Geric Organization, Cleveland OH
Gift From God, Cherry Hill NJ
Gift of Faith, Mt. Laurel NJ
Gods Gang Ministries, Inc., Dana Point CA
Gospel Messenger Ministries, Yucaipa CA
Gracious Living, Yreka CA
Grand Chapter of Florida Order of the Eastern Star Charitable, Tampa FL
Grand River Improvement Association, Detroit MI
Great Lakes Freedom Foundation, Fremont OH
Greater Bridgeport Exchange Club Services for Children, Inc., Trumbull CT
Greater Cleveland Writing Center, Lakewood OH
Greater Unity Economic Development Training Center, Toledo OH
Green City Community Betterment Association, Green City MO
Green-Quincy Housing Development Fund, New York NY
Grossmont High School Educational Foundation, La Mesa CA
Haitian American Community, Trenton NJ
Hands Job Placement Service for the Deaf, Temecula CA
Harbor Area Youth Assistance, Inc., Long Beach CA
Harbor Community Health Center, Los Angeles CA
Harbor Youth Activity Center, San Pedro CA
Hardees Employers Hurricane Fund, Anaheim CA
Harold Dutton Sr. Challenged Condition Youth Center, Houston TX
Harrison County Drug Resistance Advisory Committee, Bethany MO
Harrison County Korean War Memorial Association, Inc., Cynthiana KY
Havasu Childrens Service, Calexico CA
Health is Wealth Foundation, Inc., Edgewood MD
Help Our World, Costa Mesa CA
His Hands Extended Ministries International, Chino CA
Hollywood Comedy Club, Laguna Niguel CA
Homestretch of San Diego, Inc., San Diego CA
Hope House for Teens, Norcross GA
Hope Human Resources, Inc., Detroit MI
Horus Health Services, Los Angeles CA
Housing Made Affordable Corporation, Atlanta GA
Housing Outreach, Huntington Beach CA
Huapu International Cultural & Educational Exchange Fund, San Francisco CA
Humpty Molar Health Foundation, Inc., Cleveland Heights OH
Hunter Coleman Holland Foundation for Chronic Granulomauos Disease I, Edgewater FL
In His Steps Ministries, Kannapolis NC
International Adoption Agency, Inc., North Miami Beach FL
International Biblical Learning Center, Inc., Laguna Hills CA
International Council for Global Health Progress, Inc., New York NY
International Foundation Christ for the Nation, San Bruno CA
International Foundation for Applied Research in the Natural Sciences, Newport Beach CA
International Professional Association for AIDS and Children's Charities, Inc., Altamonte Springs FL
Jackson River Restoration Foundation, Inc., Warm Springs VA
JCS Foundation, Calabasas CA
Jerome G. Little Manor, Inc., Yazoo City MS
Josef House, Houston TX
Joshua Achievement Center, Philadelphia PA
Joshua Foundation, Perris CA
Joy to the Children, Inc., Fernandina FL
K-9 Rescue, Lockhart TX
K. D. Wallace Ministries, Inc., Knoxville TN
Kalhan Foundation, Pepper Pike OH
Kensett Area Museum Park and Recreation Corporation, Kensett AR
Kids N Moms House, San Francisco CA
Kids Voting El Paso, Inc., El Paso TX
Kids Youth Mentorship Services, Moreno Valley CA
Kimborough for Kids, Inc., Cincinnati OH
King Solomon Education Foundation, Encino CA
Ko Young Ok & Ko Won Sang, Garden Grove CA
Korean-American Inventors Association, Long Beach CA
Kylies Project, Bellingham WA
La-Van Hawkins Foundation, Inc., Baltimore MD
Lake Charles Community Outreach Project, Lake Charles LA
Lane County Toys for Tots, Eugene OR
Langstons Personal Care Home, Inc., Canton GA
Lasdoc Housing Development, Inc., San Juan Capistrano CA
Latin American Library Support, Inc., West Newbury MA
Launch Productions, Cincinnati OH
LearningQuest, Inc., Roslyn Heights NY
Liaison for Liberty Foundation, Colorado Springs CO
Liberty Outreach, Inc., Toledo OH
Lifelink - International Orphans Adoption Services, San Diego CA
Lighthouse Project, Columbus OH
Lima Blues Society, Cridersville OH
Little Big Bang, Inc., Baltimore MD
Little Tumbleweeds, Inc., Cloves NM
Living Stream, Inc., Toledo OH
Lord is My Shepherd Outreach Ministries, Inc., Columbus OH
Lords Farm, Inc., Archbold OH
Lotus Community Services, Inc., Redondo Beach CA
Lozano Family Ministries, Inc., San Diego CA
Lucille Roberts Foundation for Women, Inc., New York NY
Main Street 25, Inc., Richmond VA
Malcom X Library Advisory Council, San Diego CA
Manchester Suburban Youth Football Organization, N. Canton OH
Manhasset Bay Sailing Foundation, Inc., Port Washington NY
Marion County Historical Society, Lebanon KY
Martin Luther King Jr. Scholarship Committee, Inc., Ft. Meade FL
Mastiff Association for the Human, Springfield VA
Mayan Esteem Project, San Antonio TX
McLean Christian Counseling Center, McLean VA
McPherson County Critical Incident Stress Management Team, Inc., McPherson KS
Medical Services Foundation International, Prospect Heights IL
Mens of America Association, Vista CA
Metro Network Speech Language Committee, Denver CO
Middle Passage Foundation, Incorporated, Silver Spring MD
Ministerio Nueva Creation, New York NY
Ministry Business Consultants, Dauphin PA
Miracles Ministries Outreach, Inc., Bloomfield Hills MI
Momentum Health Alliance, Minneapolis MN
Montrose Golden Hope Center of Montrose, Colorado, Montrose CO
Moonrise Foundation and Retreat Center, Rockville MD
Motivated Museum Members, Laguna Beach CA
Mt. Zion Economic Development Corporation, Ontario CA
Multilateral Middle East Initiative, Bloomington MN
Muncie Center for the Arts, Inc., Muncie IN
My Father's Business, Inc., Las Vegas NV
My Kids School Kids, Inc., Windemere FL
My Officer Needs Assistance, Lombard IL
Nathan Kim Mission, Torrance CA
National Charitable Fund, Inc., Cleveland OH
Nehemiah Ministries, Inc., Canton OH
Ness Counseling Center, Inc., Los Angeles CA
Neuro-Science Research Foundation, Inc., Tulsa OK
New Advent, Inc., Arvada CO
New Creations Gospel Quartet, Inc., Upland CA
New Hope Ministries of San Diego, Inc., San Diego CA
New Horizons Community Development Corp., Palm Springs CA
New Life Community Outreach Ministries, Inc., Hawkinsville GA
Next Step Ministries, Inc., Louisville KY
Nolan Willis Cardiac Foundation, Inc., Miami FL
North Shore Environmental Alliance, Inc., Manhasset NY
Norton Sound Fund, Anchorage AK
Oakdale Dixie Youth, Inc., Oakdale LA
Oglesby Community Action Corporation, Oglesby TX
Okaloosa Walton Library Coalition, Inc., Niceville FL
Old Town Volunteer Department, Jonesborough TN
Open Mind, Inc., East St. Louis IL
Opportunity for Youth, Desoto TX
Opportunity Foundation, Salt Lake City UT
Orange County Jet Sports Club, Irvine CA
Outdoor Adventures for Women Foundation, Chamberlain SD
Outreach Community Development Center, Inc., Stuttgart AR
P W C People Who Care, Trenton TN
PACA, Cincinnati OH
Painted Sky, Inc., Portland OR
Palm Harbor Library Endowment Foundation, Inc., Palm Harbor FL
Parents Association of the Franklin & Marshall College Childrens Center, Lancaster PA
Parker Kane Foundation, Inc., Lilburn GA
People Helping People, Oceanside CA
Perris Valley Boxing Club, Perris CA
Perris Valley Seniors, Inc., Perris CA
Peter Haight Foundation, Sylmar CA
Phyllis Sweeney Encouragement Factor, Fallbrook CA
Pipe Creek Emergency Medical Support Team, Inc., Pipe Creek TX
Pipe Dreams, Kansas City MO
Plano West Quarterback Club, Inc., Plano TX
Pleasant Valley Softball Association, Bettendorf IA
Pond Creek Fire EMS Association, Pond Creek OK
Positive Phase 1, Inc., Philadelphia PA
Proclaim Christ, Inc., Washington DC
Professional Womens Golf Club Foundation, Albuquerque NM
Progressive People Developers, Inc., Minneapolis MN
Psaltys Kids Ministries International, Coto De Casa CA
Reaching Potentials of South Carolina, Inc., Hilton Head Island SC
Recovery Assistance, Inc., San Clemente CA
Reignbow Ranch, Inc., Gulfport MS
Residential Energy Efficiency Clearing House, Inc., Yorba Linda CA
Richland-Morrow Child Advocacy Network, Mansfield OH
River of Light Enterprise, Inc., Brighton CO
Riviera Community Development Outreach Program, Inc., Riviera Beach FL
Rock Wall Foundation, Inc., Dallas TX
Ross Good Samaritan Association, Westminster CA
Saddleback Valley Charity Cup Tournament, Mission Viejo CA
Safe & Secure Home, Inc., Macedonia OH
Safe Haven Family Home, East Orange NJ
Samaria Mission Center, Inc., Tampa FL
San Diego Comprehensive Oral Health Center, Inc., San Diego CA
San Diego County Youth Leadership Council, El Cajon CA
San Diego Liason League, Santee CA
San Diego Now Outreach Fund, Inc., San Diego CA
San Diego Stroke Council, San Diego CA
San Juan Islands Maritime Heritage Association, Lopez Island WA
Sanders Enterprise Community Development, Wilson NC
Schoolhouse Foundation of New York, New York NY
Scott Elderly Housing Development Corporation, Lafayette LA
SD Gridiron Association, Austin TX
Se Asian Childrens Assistance Project - Seacap, Ellensburg WA
Second Chance Club, Thibodeaux LA
Second Nature Educational Services, Inc., San Diego CA
Securities Association of Virginia Foundation, Inc., Richmond VA
Seed Time Harvest Ministries, Inc., Natchitoches LA
Sephardic Educational Software, Inc., Brooklyn NY
Serenity Foundation, Tulsa OK
Set Roots, Santa Ana CA
Shower Our Spirit, Inc., Concord CA
Simms Positive Steps, Inc., Baltimore MD
Smoky Mountain Underwater Search & Recovery Specialists, Inc., Jefferson City TN
Snow Hill Ministries, Mt. Pleasant TX
Social Services of Southeast Louisiana, Inc., Gretna LA
Somali Youth and Education Center, Columbus OH
Someone Who Cares, Orange CA
Sonflower Foundation of Oklahoma, Edmond OK
South Carolina Christian Foundation, Spartanburg SC
South Carolina Service Network, Elloree SC
South Georgia Housing & Redevelopment Corporation, Valdosta GA
South Sudanese Association of North Texas, Inc., Fort Worth TX
Southeast Wolf Pack, Columbus OH
Southern Illinois Acheivers, Inc., Carbondale IL
Southwest Eagles Bank Boosters, Inc., El Centro CA
Southwest Oklahoma Regional Advisory Council, Inc., Lawton OK
St. James Community Development Center, Inc., Midway GA
Standing Room Only Concert Series, Inc., Roanoke VA
Starr Gem Safety Foundation, Sherman Oaks CA
Step-Up Corporation, Woodbridge VA
Steph's Caring Center, Inc., Panorama City CA
Stephen A. Weingrad Foundation, New York NY
Support the Children, Bainbridge Island WA
T G F C Enrichment Center, Inc., Baltimore MD
Teaching Through Technology, Poway CA
Technology Connection Coalition, Inc., Manvel TX
Teen Action Service Corps, San Diego CA
Tendercare Volunteer Auxiliary, Inc., Los Alamitos CA
Terry Lee Memorial Center of Hope, Perris CA
Texas Junior Simmental-Simbrah Association Education Trust, Cleburne TX
Thomas and Snead Development Center, Inc., Belle Glade FL
Threshold 99 Ministries, Amarillo TX
Tiat Society, Rancho Cucamonga CA
Tiger Rescue, Riverside CA
Tillmon Outreach Development, Inc., Columbia SC
Times of Refreshing Community Development Corporation, Southfield MI
Toledo Christian Vision Ministries, Freemont OH
Tommy Thomas Boxing Club, Clarksburg WV
Tower Club of the Blind, St. Louis MO
Trade Point Illinois, Chicago IL
Train to Mountain Association, Tacoma WA
Transformation Fund, Minneapolis MN
Transitional Services, Inc., San Diego CA
Travelmax International Foundation, Newport Beach CA
Trimble Township Shalom Community, Inc., Glouster OH
Triumph Group, Inc., Chicago IL
Triumphant Trotters Therapeutic Equestrian Program, Inc., Jupiter FL
Tustin Bobby Sox Softball League, Inc., Tustin CA
Twinsburg Home Days, Twinsburg OH
Underprivileged Students of Anthropological Vocations, Inc., Albuquerque NM
Unique Alternatives for Violence Interruption, Inc., Toledo OH
Unique Wellness Community Development Center, Goldsboro NC
United Global Mission, Buena Park CA
Universal Community Center, Los Angeles CA
University Canyon Learning Center, San Diego CA
University High School Trojan Alumni Athletic Boosters, Irvine CA
Urban Associates, Inc., Toms River NJ
US Friends of Lower Canada College, Inc., Montreal Quebec Canada
USA Karate Foundation, Stow OH
Valdosta City Schools Foundation, Valdosta GA
Veterans Aimed Towards Awareness, Inc., Middletown DE
Virginia Principals Foundation, Blacksburg VA
Vocational Support Services, Inc., Wallace ID
Walters Childrens Charities Classic, Riverside CA
Weidemann Foundation, Oak Hills VA
Wesley Hills-Dyersburg, Inc., Dyersburg TN
Wesley Stage Park, Inc., Memphis TN
Western Son Academy, West Covina CA
Widgeon Habitat Foundation, Chicago IL
Willing Hands Missions, Colton CA
Willmarth and Marion Paine Scholarship Fund, Toledo CA
Wisdom Temple, New York NY
Wishing Well Foundation, Cleveland OH
Wolf Institute, Norman OK
Women of Praise Ministries, Sacramento CA
Womens Ocean Racing Sailing Association, Huntington Beach CA
World Dental Outreach, Inc., Smyrna GA
Xpressions of Youth Cultural Art Center, Fontana CA
Yad Erfat Letinokot, Inc., Brooklyn NY
Young Mother of Today Maternity Home - Shelter, Wichita KS
Youth Programs Collaborative, Memphis TN
Zion Human Resource Economic Development Corporation, New Orleans LA
Zoe, Federal Way WA

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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