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Internal Revenue Bulletin:  2004-43 

October 25, 2004 

Announcement 2004-85

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
2nd US Infantry, Bel Air MD
Abundant Radio Ministries, Inc., Chaska MN
Action Waupaca, Inc., Waupaca WI
Adam Smith Institute Tr., Bethesda MD
Adaptive Community Approach Program, Incorporated, Waukesha WI
Ads-Martin Fromm Foundation for Education, Kansas City MO
Adult Provider Association, Rochester MN
Affordable Housing Solutions, Inc., Los Angeles CA
African Association Against Epidemics, Detroit MI
African Institute of Strategic Studies, Burtonville MD
Afrocentric Culture Organization, Madison WI
Agents of Change, Inc., Corpus Christi TX
Aim Asso, Inc., Glen Dale MD
Alagappa Foundation, Escondido CA
Albert Lea Aids Services, Albert Lea MN
All Gods Children, Inc., Wilmington DE
All Hallows Hall, Inc., Palm Beach FL
Allen Community Development Corporation, Washington DC
Alliance for Lymphoma Survivors, Washington DC
Alternative Building Coalition for Education, Inc., Frederick MD
American Academy of Distance Learning & Training, Inc., Valley City ND
American Devoting Volunteers for International Culture and Education, Fort Lauderdale FL
American Emergency Relief Fund, Eldridge MO
American Friends of the US-Israel Education Foundation, Minneapolis MN
American Liverpool Foundation, New York NY
American Soft Tennis Association, Beverly Hills CA
Angelos Dream, Inc., Baltimore MD
Anointed Hands Early Learning Center, Decatur GA
Apopka Talons Track Club, Apopka FL
Appalachian Chapter Signal Corps Regimental Association, Ft. Ritchie MD
ARC Reading Supervised Aartments Corporation, Woodbury NJ
Archer Heights Maplewood Group, Inc., Maplewood MN
Arkansas Cattle Women’s Foundation, Little Rock AR
Arundel Contemporary Arts Association, Inc., Annapolis MD
Attitude, Inc., Grand Rapids MI
Awakening Ministries, Inc., Kentwood MI
B Healthy, Detroit MI
Barnabas Project Society, Bixby OK
Barrow Curling & Hockey Association, Barrow AK
Basic Neighborhood Services, Inc., Muskegon MI
Beauchamp Charity Foundation, Coral Gables FL
Begin Again Ministries, Inc., Springfield MO
Beltrami Nursing Home Auxiliary, Bemidji MN
Ben Coleman Basketball Camp, Shakopee MN
Best Interest of the Child, Inc., Overland Park KS
Better Community Foundation, Marina Del Rey CA
Biblical Apostolic Organization, Inc., Hillsdale MI
Black Education Scholarship Team, Tehachapi CA
Black Men in Motion, Inc., Wilmington DE
B O L T, Inc., Detroit MI
Breadlebaine Riding Program, Inc., Champlin MN
Break the Chain, Springfield MO
Breast Cancer Awareness Program for Poland, Inc., Washington DC
Butler County Housing & Community Development Corporation, Butler PA
Cafe Kosmos, Inc., Grand Forks ND
Candle Project, Inc., Kalamazoo MI
Capital Area Swim Team, Mason MI
Card Pal, Inc., Arlington VA
Carmelites of Mary Immaculate of North America, Lake Orion MI
Carroll County Resource Center, Inc., Carroll IA
C C U Community Development Corporation, Sicklerville NJ
Cedric the Entertainer Charitable Foundation, Inc., St. Louis MO
Center Court Youth Tennis Academy, Inc., Wichita KS
Center for Public Health in Asia, Inc., Baltimore MD
Challenger Learning Center of Anne Arundel County Maryland, Inc., Annapolis MD
Channel K16CO, Inc., Garfield MN
Charlie Johnson Scholarship Fund, Inc., Bladensburg MD
Child Development Foundation, Herndon VA
Child Is a Child, St. Louis MO
Children of Chernobyl Project of Greater Chattanooga, Chattanooga TN
Childrens Art Foundation, Overland Park KS
Childrens Garden, Inc., Council Bluffs IA
Christian Community Coalition, Inc., Rockville MD
Christian Thrift Center, Inc., Frederick MD
Christopher House, Inc., Kearney NE
Christos Community & Personal Development Services, Inc., Jackson MI
Church Without Walls, St. Louis MO
Churches of Soulard, Inc., St. Louis MO
City Market Arts and Education Foundation, Inc., Kansas City MO
Clan Shaw Society, Olney MD
Clean Activities, Inc., St. Paul MN
Close to My Heart, Saint Paul MN
Colfax Community Chest, Inc., Colfax IA
Collins Childrens Workshop, St. Cloud MN
Coming Home, Inc., Ocean City NJ
Commercial Sexual Exploitation Resource Institute, Minneapolis MN
Committed Black Women, Inc., Arnold MD
Committee for America the Beautiful, Omaha NE
Communities Taking Action, Inc., Shelbina MO
Community Empowerment Educational Strategies, Washington DC
Community Services Representatives, Inc., Baltimore MD
Community Support Outreach, Inc., Portland OR
Community Thrift Store, Inc., Madison WI
Comprehensive Family Preservation Center, Incorporated, Baltimore MD
Concerned About the Future of Our Children, Inc., Baltimore MD
Concerned Citizens Committee, North Beach MD
Conscious Business Alliance, Edina MN
Council Oak Center for Independent Living, Inc., Granger IN
Crafts for Economic Empowerment, Inc., Washington DC
Creative Care Vision, Inc., Clinton MD
Crimson & Cream Foundation, St. Paul MN
Critical Life Choices Foundation, Grosse Pointe Farms MI
Crumbs Charity Corporation, Baltimore MD
Curtain Up, Inc., Centerville IA
D and D Evangelistic Crusades, Inc., Lebanon MO
D Paws Dardenne Prairie Adoption Wellness Shelter, Wentzville MO
D A D C, Sikeston MO
Dade ARC Foundation, Inc., Miami FL
Dakota Cup Charities, Inc., Mobridge SD
Dan Trail Memorial & Scholarship Fund, Beloit KS
Danville Senior Housing, Inc., Norfolk VA
David Greene Foundation, Cambridge MD
Dearing Detroit Dance, Detroit MI
Defiance Emergency Management Association, Defiance MO
Domestic Violence Coordinating Council of Greater Omaha, Omaha NE
Dove Meadow Ministries, Whitewright TX
Down River Nutrition Program, Inc., Marine City MI
Downtown Promoters, Inc., Hampton VA
Dream Dreams Foundation for Underprivileged Children, Inc., Baltimore MD
Dupont Park Adventist Apartments, Inc., Washington DC
Dwight Mosley Memorial Fund, Washington DC
East Prairie Enterprise Community Health Consortium, E. Prairie MO
Education for Peace, Washington DC
Educational Resources Unlimited, Chesapeake VA
Effective Technological Training, Inc., W. Bloomfield MI
Elyse Foundation, Battle Creek MI
Endeavor for Social Equality, Inc., Minneapolis MN
Environment and Our Common Past, Washington DC
Environmental Education Camps, Incorporated, Baltimore MD
E S H Posse, Inc., Omaha NE
Ethiopian Social Services, Inc., Silver Spring MD
ETP International, Inc., East Granby CT
Family Assistance, Inc., Middletown MD
Fang Theatre Company, Ltd., New York NY
Fearless Leadership Institute, Eagan MN
Feminists for Life of Wisconsin, Inc., Wauwatosa WI
Financial Education Services, Brookings SD
First Step Another Step, Detroit MI
Foley - Mason Scholarship Fund, Inc., Cloquet MN
Forflint, Flint MI
Foundation for Glastonbury Public Schools, Inc., Glastonbury CT
Foundation for Integrated Services, Olney MD
Foundation Khadimou Rassoul North America, Washington DC
Foundation Oya-Ras Xango, Washington DC
Franchise Emergency Action Team, Milford CT
Free Hope Outreach Community Development Corporation, Bladensburg MD
Freed Hardeman University Investment Corporation, Inc., Henderson TN
Freedom Affordable Housing Corporation, Baltimore MD
Friends of Erevna International Peace Center, Bethesda MD
Friends of the Centralia Public Library, Centralia MO
Friends of the Eden Prairie Community Band, Richfield MN
Friends of the Lake City Public Library, Lake City MN
Friends of the Perry Public Library, Perry IA
Frogtown Puzzled Images, Inc., St. Paul MN
Froom Parise Society, Inc., Wilmington DE
Fulbright International, Inc., Baltimore MD
Future Dreams, Inc., Detroit MI
Gambia Foundation, Inc., Washington DC
Gamma Chi Educational Foundation, Inc., West Friendship MD
Gbakanda Afrikan Tiata International, Inc., Stone Mountain GA
Giles County Volunteer Disaster Relief, Pearisburg VA
Glen Park Coalition of Concern, Inc., Gary IN
Glenn & Laura L. Mullins Community Foundation, Inc., Ypsilanti MI
Global Operations Fire-Rescue Services, Newport RI
Glory of God Church, Inc., Sarasota FL
Gods Woman Ministries, Inc., St. Louis MO
Gomidas Institute, Trenton NJ
Good Samaritan Children’s Mission, Sugar Land TX
Good Samaritans Medical Foundation, Minneapolis MN
Grams and Grands Mid-City Housing Corporation, St. Louis MO
Grand Rapids Hoops Care Foundation, Grand Rapids MI
Grandview Athletic Association, Dittmer MO
Greater Denver Activities Foundation, Inc., Denver IA
Greater Grand Rapids Amputee Golf Association, Inc., Kentwood MI
Greater New Light GNL Community Development Corporation, Detroit MI
Greater Pothole Region Family Center, Inc., Massena IA
Greenfield Public Library Foundation, Inc., Greenfield WI
Grenadian-American Development Organization, Inc., Washington DC
Halfmoon Homestead Sanctuary, Inc., Tomahawk WI
Happy Angels, Inc., Miami FL
Harmony Traveling Theatre Company, Hyattsville MD
Harvesters Team, Inc., Plymouth MN
Harvesting a Cure, Bloomfield Hills MI
Harvey Community Center, Harvey IL
HBCU-MI Consortium for National and International Programs, Bethesda MD
Healing Resource Center, Inc., Bethesda MD
Health Care for all Education Fund, Inc., Towson MD
Hear Me & Co., San Francisco CA
Heartland Animal Society, Poplar Bluff MO
Heet Academic Track Club, Inc., Bowie MD
Hemispheric Studies Institute, Washington DC
Heritage in the Woods Association, Laingsburg MI
Holistic Center, Inc., Ridgley MD
Holistic Home Health Systems, Springfield MI
Holy Spirit School Class of 1966 Memorial Fund, Eagan MN
Home of Agape, Grand Rapids MI
Homes for You, Springfield MO
Hometown Environmental Program, Jackson MS
Hook & Ladder Foundation, Inc., Virginia Beach VA
Horn of Africa Support Program, Arlington VA
Hortonville Area Educational Foundation, Inc., Hortonville WI
Hospice Coalition of Michigan, Lansing MI
Howard High Alumni Association, Incorporated, Wilmington DE
Humanity Resources Development, Inc., Lake Worth FL
Iglesia Evangelica Pentecostes Jehova Nissi, Grand Island NE
Iluminadas Performing Arts School, Inc., Minneapolis MN
I M A G E S, Inc., Wichita KS
Impact Alliance, Inc., Detroit MI
Innovations in Community Support, Inc., Waukesha WI
Innovative People Solutions, Inc., Lawrence KS
Inspiring Self-Sufficiency in Sisters, Inc., Washington DC
Institute for Civil Society, Mountain View CA
Institute for Faith and Psychological Sciences, Arlington VA
International Association of Fire Fighters, Grottoes VA
International Contingency and Development Fund, Bethesda MD
International Gallery of Contemporary Art-Minneapolis, Minneapolis MN
Iowa Watersheds, Iowa City IA
Jackies Angels, Vienna VA
Jackson Firefighters Association Corp., Cedarburg WI
Jersey Jazz Arts Lyceum, Eatontown NJ
Jesus on the Move Ministries, Inc., Fort Dodge IA
Jimmy Gaul Memorial Foundation, Grand Rapids MI
John Wesley Development Corporation, Baltimore MD
Journey Ministries, Inc., Detroit MI
Jump Start, Inc., Benton Harbor MI
Juvenile Pyramid Foundation, Fort Washington MD
Kansas City Pet Adoption League, Kansas City MO
Kanza Rail-Trails Conservancy, Inc., Emporia KS
Kaulele, Kailua HI
KB3BOI Repeater Group, Inc., Pomfret MD
Kearney Area Interfaith Caregivers, Kearney NE
Kentucky Federation of Families for Children’s Mental Health, Inc., Georgetown KY
Kidie Koral Child Care Center, Inc., Landover MD
Kids First Foundation, Minneapolis MN
Kids N Care, Inc., Mandan ND
Koinonia, Inc., Jackson MI
Korean American Advanced Institute of Science and Engineering, Inc., Rockville MD
Kuumba Center, Inc., Milwaukee WI
Lakes Area of Oakland County Community Foundation for Children, Farmington Hills MI
Lakeshore Center for Attitudinal Healing, Inc., Muskegon MI
Lamancha Child Care, Inc., Woodbine MD
Law Enforcement Family Training Foundation, Topeka KS
Lawrence Scotty Scot Jazz Scholarship Foundation, Rehoboth Beach DE
Le Legion Du Lugnuts, Lansing MI
League for Theoanthrpological Religious and Constitutional Studies of Subst, Washington DC
Learning for Life Institute, Inc., Overland Park KS
Lester Prairie Education Foundation, Inc., Lester Prairie MN
Life With Dignity Association, Manassas VA
Linsey Porter Charity Fund, Inc., Oak Park MI
Little Eagle Resident Organization, Little Eagle SD
Long Institute for Children and Technology, Washington DC
LSS Housing Eau Claire, Inc., Milwaukee WI
Lucerne Valley Citizen on Patrol Unit 414, Lucerne Valley CA
Macedonia Firemens Association, Macedonia IA
Macedonia International, Inc., Grand Rapids MI
Macedonia P Corporation, Baltimore MD
Madison Area Interfaith Network, Inc., Madison WI
Malden Band Boosters, Malden MO
Maple City Assisted Living, Adrian MI
Mar-Va Theater Performing Arts Center, Inc., Pocomoke City MD
Marble Hill Main St., Inc., Marble Hill MO
Marianne Simmons Pretzer Educational Foundation, Manhattan KS
Mary and Patty Bowden Foundation, San Leandro CA
Maryland Longterm Care Advocacy Services, Inc., Baltimore MD
Maryland Youth Baseball, Inc., Huntington MD
Mastar, Wilmington DE
Match for Life, Southfield MI
Mayors Scholarship Fund, Pinconning MI
McAleer School of Irish Dance Parents Association, Hockessin DE
McClure River Volunteer Fire Dept., Inc., Clinchco VA
McDonald County Technical Rescue, Pineville MO
McGovern Family Foundation, Inc., Washington DC
Med-Gard, Inc., Chevy Chase MD
Med Star Ambulance & Rescue, Inc., Ladysmith WI
Mekane Hizunan Welfare & Assistance Organization, Washington DC
Melody Ranch Motion Picture Museum, Newhall CA
Melvindale Alliance for Progress, Lincoln Park MI
Metamorphosis Institute, Inc., Ridge NY
Methodist Boys High School Alumni Association-Washington Metropolitan Area, Inc., Bowie MD
Michigan National Organization for Women Foundation, Inc., Birmingham MI
Michigan Resources Foundation, Inc., Nashville MI
Mid-Town Yard Maintenance Corporation, W. Allis WI
Mid-Wisconsin Chapter AIB, Inc., Elroy WI
Midwest Christian Fellowship of the Blind, Omaha NE
Minnesota Agriculture 2010, Prior Lake MN
Minnesota Amateur Fencing, Inc., Plymouth MN
Minnesota Center for the Book, Inc., Saint Paul MN
Minnesota Habitat Helpers, Inc., Rochester MN
Minnesota Hmong Youth Crime Prevention & Educational Support, Inc., St. Paul MN
Missouri Associated Corporation for Veterans, Waynesville MO
Mosods Imrei Emes, St. Louis MO
Mount Carmel International, Incorporated, Oxon Hill MD
Mount Hermon Caring & Sharing Development Corporation, Flint MI
Mount Vernon Inter-American Institute on Migration & Labor, Inc., Washington DC
Moving in Action Corporation, Baltimore MD
Mt. Zion Economic Development Corporation, Ontario CA
Muskegon Area Fire Chiefs Association, Inc., Muskegon MI
Muslim Community Services, Inc., Chesterfield MO
My Soul Sings, Inc., St. Louis MO
National Association of Hispanic Serving Health Profession, Inc., Washington DC
National Coalition of Black American Men, Inc., Milwaukee WI
National Leadership Foundation, Inc., St. Louis MO
National Teaching and Learning Institute, Washington DC
Native American Health Management Association, Minneapolis MN
Native Americans United, Springfield MO
Nebraska Mormon Trails Association, Inc., Kearney NE
Nebraska Parent Network, Omaha NE
Network of Associates for the Health of Expatriates, Mammoth Lakes CA
Networks Organized to Use Resources & Information to Strengthen Hope, Inc., Racine WI
New Beginning Assisted Living Center, Manson IA
New Howard Suamico Library Fund, Green Bay WI
New Walnut Hill Community Development Corporation, Milwaukee WI
Newsome Health Service, Inc., Kansas City MO
North Central Virginia Association of Philippine Physicians, Inc., Richmond VA
North High School Athletic Foundation, Sioux City IA
Northeast Neighborhood Youth Program, Bloomington MN
Northern Area Community Housing Corporation, Detroit MI
Northfield Citizens Online, Northfield MN
Northwest Nutritional Center, Houston TX
Oneota Valley Cultural Club, Inc., Decorah IA
Open Fields, Richfield MN
Open Space Management, Inc., El Cajon CA
Operation Love, Inc., Washington DC
Operation Rudolph, Duluth MN
Orbit, Inc., St. Louis MO
Organization for Universal Communal Harmony Touch, Fairfax VA
Palama Scholarship Foundation, Honolulu HI
Parents Coalition for Airbag Warnings, Washington DC
Parish Green, Inc., Camden DE
Parker Square Tenant Association, Kansas City MO
Parkside Development Company, Inc., Detroit MI
Passaic County Collaborative Coalition, Inc., Freehold NJ
Pattys Place, Lebanon MO
Peacemobile, Inc., Omaha NE
Pemiscot County Economic Development, Inc., Caruthersville MO
People Against Violence, Inc., Waterloo IA
Phap Hoa Buddhist Association, Inc., Alexandria VA
Phoenix Foundation, Exeter MO
Pilgrimage, Inc., Ann Arbor MI
Plans into Action, Inc., Fort Washington MD
Porcinus Sanctum Limited, Joppa MD
Power of the Gospel, Inc., Bloomington MN
Power With People, Seattle WA
Powerplay Foundation, Inc., Minnetonka MN
Preservation Chelsea, Chelsea MI
Presidents All-American Musicians, Springfield MO
Pristinic Bible Society, Springfield MO
Professional Perinatal Services, Inc., Lakeview MI
Project Camp, Montgomery AL
Project Help, Springfield MO
Prosperity and Success Unlimited, Concord NC
Prosperity Institute, Arlington VA
Puentes, Bethesda MD
Quality Health Management, Inc., Rochester MN
Quality Human Services, Inc., Oak Park MI
Rankin Sports, Inc., -The All American Football Camp, Colonial Heights VA
Reading to Reduce Recidivism, Pontiac MI
Redwood Basketball Association, Redwood Falls MN
Remington Home Corporation, Remington VA
Research Information and Education, Inc., Claremont CA
Research Institute, Woodbury MN
Resource for Community Connections, Inc., Wausau WI
Rescue Disadvantaged Children Foundation, San Diego CA
Revolution, Inc., Austin TX
Rise for Recovering Women and Children, Sterling Heights MI
RJS Community Outreach, Inc., Detroit MI
Road Warriors Basketball Team, Southfield MI
Robin Nest Child Care Center of Pontiac, Pontiac MI
ROC Group, Kirkwood MO
Roger Pettay Ministries, Inc., Hutchinson KS
Russian Arts Society, Washington DC
Saint John Mission Society, Frankenmuth MI
SCHCC Benefit Club Foundation, Inc., Reedsburg WI
Second Sunday Ministries, Inc., Wilmington DE
Seeds of Humanity Foundation, Inc., Springfield VA
Senior Care Group, Inc., Hockessin DE
Sisters of Soul, Minneapolis MN
Sizzling Stars, Inc., Stillwater MN
SLM Grand Finney Development Corporation, St. Louis MO
Small Church Ministries, Inc., Grand Rapids MI
Snowmobile Educational Safety & Research Association, Ravenna MI
Society Foundation, Inc., Baltimore MD
Sofene Family Association, Inc., Bethesda MD
Solid Boundaries Association, Shawnee KS
Somali Relief and Rehabilitation of Minnesota, Minneapolis MN
Somerset Committee for the Homeless, Inc., Pocomoke City MD
Somerset County Crime Solvers, Inc., Crisfield MD
South Richmond Ministerial C & C, Richmond VA
South Sudanese American Friendship Association, Sioux Falls SD
Spirit Lake Victim Assistance Program, Inc., Fort Totten ND
Sports Enhancements, Inc., Greenbelt MD
St. Clair County Down Syndrome Support Group, Port Huron MI
St. Louis African American Museum, St. Louis MO
St. Louis Silver Hawks Athletics, Inc., St. Louis MO
St. Luke Community Development, Inc., Detroit MI
St. Peter and Paul Historical Foundation, Solon IA
Start Hummin Foundation, St. Louis MO
Step Into 2000, Inc., Wilmington DE
Strength and Hope Productions, Minneapolis MN
Strength for Today Ministries, Norfolk VA
Student Coalition Against Tobacco, Inc., Parkerburg WV
Student Disabilities Advocate, Inc., Wilmington DE
Student Services Corporation, Bay City MI
Summit University Basketball Association, St. Paul MN
Swartz Creek Community Playground, Swartz Creek MI
Systems Change Network, Des Moines IA
T A I L S, Inc., Grosse Ile MI
Talbot County Family Support Center, Inc., Easton MD
Teacher Restoration Corps, Inc., Green Bay WI
Technical Assistance for Pollution Prevention, Chichester NH
Thembalealethu Millenia the Faith-Hope Millenia, Washington DC
Today and Yesterdays Auto, New Prague MN
Toys for Tots Holiday Benefit Gala, Washington DC
Transition Services, Inc., Detroit MI
Tribe Theatre, Milwaukee WI
Trinity Bethel, Inc., Houston TX
Twenty-First Century Teens, Inc., Hagerstown MD
Twin Cities Airport Task Force, Minneapolis MN
Twin Cities Black Film Project, Minneapolis MN
Two Shores Cultural Institute, Palo Alto CA
Umoja, Inc., St. Paul MN
United Credit Counseling Services, Inc., Columbia MD
United States-Mexico Cultural & Educational Foundation, Washington DC
Unity Community Development Group, Detroit MI
University of Maryland Eastern Shore Parents Association, Waldorf MD
Unlimited Vision, Inc., Haslett MI
Uplands I Affordable Housing Corporation, Baltimore MD
Uplands II Affordable Housing Corporation, Baltimore MD
Urban Community Unification, Inc., Newark NJ
USTA Grass Roots Program of Racine, Racine WI
Velo-Cardio-Facial Sydrome Mid-Atlantic Support Group, Inc., Stevenson MD
Versailles Area Ministerial Alliance, Versailles MO
Veteran Corps Foundation, Rehoboth MA
Vietnamese Community of Washington DC-Maryland & Virginia, Falls Church VA
Vineyard Via De Cristo, Inc., Gaithersburg MD
Vision Entertainment Performing Arts Group, Inc., Los Angeles CA
Visionary International, Inc., Fordyce NE
Visionworks, San Antonio TX
Volunteer and Community Service Foundation of Nebraska, Lincoln NE
WAAR, Incorporated, New Orleans LA
Walter Reed Army Medical Center WRAMC Army Family Team Building, Washington DC
Waterford Youtheatre, Inc., White Lake MI
Wayne County Crime Stoppers, Inc., Detroit MI
Weatherization Assistance Program Technical Assistance Center, Washington DC
Wellspring Ministries, Inc., Lutherville MD
West Michigan In-Line Hockey Association, Jenison MI
Wetland Restoration Management, Wayzata MN
Whispering Meadows Ranch, Inc., Blue Springs MO
Who Cares, Inc., Detroit MI
Wichita Tigers Youth Football Association, Wichita KS
Wildlife & Habitat Preservation Society, Inc., Midland MI
Will Go, Inc., Fort Dodge IA
Willing Hands, Ltd., Germantown MD
Wings of Love, Inc., Ann Arbor MI
Winnebago Challenger Little League, Oshkosh WI
Winside Firefighters Association, Winside NE
Within Reach Institute, Florissant MO
Women Matter, Grand Rapids MI
Women Ministering Women, Inc., Kechi KS
World Dental Outreach, Inc., Smyrna GA
Worldwide Institute for Personal Evangelism, West Plains MO
Yes Projects, St. Louis MO
Young People United, Ltd., Minneapolis MN
Zion Ministries International, Inc., Grand Rapids MI

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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