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Internal Revenue Bulletin:  2004-44 

November 1, 2004 

Announcement 2004-88

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
3rd Step Family Home, Athens GA
5th Regiment Tennessee Infantry Company E Reactivated, Inc., Providence KY
50-Plus Foundation, McLean VA
A A I M, Inc., Rockmart GA
ABBA Ministries, North Augusta SC
Abiding Life in Christ Ministries, Inc., Iverness FL
Adventure Foundation, Norfolk VA
AFC Child Enrichment Center, Inc., Atlanta GA
African-American Culture Center of Rowan County, East Spencer NC
Agape Ministries Unlimited, Inc., Warner Robins GA
Aids Resource Council, Inc., Rome GA
Aids Walk San Juan, Inc., Carolina PR
Alabama Association of Assessing Officials, Cullman AL
Alafia Village, Inc., Highland City FL
Alcance Juvenil, Inc., San Antonio TX
Alliance for Modern Transit and Livable Communities, Inc., Tampa FL
Alternatives for Better Classrooms, Arlington VA
American Air Combat Museum, Greenville TN
American States Services, Inc., Vienna VA
Angels in Action, Springfield VA
Angels in the Sun, South Pasadena FL
Animal House Zoological Society, Inc., Moulton AL
Animal Welfare, Inc., Louisville KY
Anna R. King Community Development, Inc., Aventura FL
Apostolic Messianic Evangelist Network, Inc., Chesterfield VA
Arkansas Association of Partners in Education, Little Rock AR
Arkansas Radio Emergency Services, Little Rock AR
Arms of Agape, Inc., Tallahassee FL
Art Soup, Inc., Knoxville TN
Artsource, Inc., Lexington SC
Asian-American Association for Advancement, Inc., Duluth GA
Association Culturelle et Humanitaire Des Coti-Ferois, Inc., Miami FL
Association for Fair Housing, Santa Monica CA
B & H Community Book Center, Inc., Riviera Beach FL
Baptist Mission Center, Inc., Jacksonville FL
Barnabas Foundation, Inc., Smyrna GA
Begin Again, Inc., Atlanta GA
Being Self Sufficient Today, Dunn NC
B E S T, Inc., Pikeville TN
Better Life Foundation, Birmingham AL
Black Jade, Inc., Atlanta GA
Blackque Gyrlz, Inc., Orlando FL
Blessed Beginnings Learning Academy, Memphis TN
Blood N Fire of Athens, Watkinsville GA
Bowen Research and Training Institute, Inc., Palm Harbor FL
Brain Center, Inc., Chantilly VA
Brevard Emergency Amateur Radio Services, Inc., Cocoa Beach FL
Brotherhood Club of St. Augustine Florida, Inc., St. Augustine FL
Bur Boyd Memorial Scholarship, Inc., Bradenton FL
C & G Music Tours for Children, Inc., Nashville TN
California Research Institute for the Plumbing Heating & Piping Industry, Los Angeles CA
Call to Action South Florida, Inc., Miami FL
Calvary Community Corporation, Inc., North Lauderdale FL
Cancer Survivorship Alliance, Weston FL
Cannon County Dixie Youth Association, Inc., Woodbury TN
Capital City BMX Association, Raleigh NC
Care Facilitators International, Inc., West Des Moines IA
Caribbean Missions for Christ and World Outreach, Hohenwald TN
Caricature Carvers of America, Inc., Lake Charles LA
Carlos & Algeria Beracasa Foundation, Inc., Miami FL
Carolina Mudcats Foundation, Inc., Raleigh NC
Carolina-Virginia Reading Service, Incorporated, Roanoke Rapids NC
Catholic Lay Persons International, Inc., Coral Gables FL
Center for Aids Education and Senior Empowerment, Inc., Miami FL
Center for International Agricultural Development, Inc., Plantation FL
Central Mississippi Emmaus Community, Jackson MS
Certification Education & Research Foundation, Inc., Raleigh NC
Chandak International Charitable Foundation, Raleigh NC
Charlie Kubala Memorial Scholarship Trust, Sumter SC
Charlottesville Pride, Charlottesville VA
Children and Youth Behavioral Health Center, Inc., Buckhannon WV
Children to Children Foundation, Inc., Atlanta GA
Childrens Recovery Center, Inc., Conway SC
Childrens Touch Institute, Inc., Pompano Beach FL
Chippenham Place Youth Group, Richmond VA
Choctaw Baseball Diamond Club, Inc., Fort Walton Beach FL
Christ Fellowship Daycare, Incorporated, Memphis TN
Christian County Ralph Bell Crusade, Inc., Hopkinsville KY
Christian Oriented Education, Inc., Rockvale TN
Christian Safety, Inc., Decatur GA
Christian Womens Spiritual Fellowship, Inc., Nashville TN
Circulo Lirico De La Opera, Coral Gables FL
City-County Community Education Program, Waveland MS
Claudia M. Lee Golden Years Day Care Center, Columbia SC
Clearview Recovery Foundation, Inc., Daphne AL
Clothes Less Traveled Thrift Shop, Inc., Peachtree City GA
Cobb Training Institute, Inc., Marietta GA
Cole Youth Baseball, Inc., Nashville TN
Colombian American Coalition of Florida, Inc., Coral Gables FL
Columbia Mission Project, Inc., Tallahassee FL
Commonwealth Center for Continuing Education & Training, Tuskegee AL
Communion, Inc., Asheville NC
Community Alternative Services Agency, Inc., Port Richey FL
Community Blood Bank Center of St. Croix, Inc., St. Croix VI
Community Housing Corporation of Broward, Plantation FL
Community Safety Net, Inc., Atlanta GA
Conquest of Paradise, Inc., Miami FL
Coral Reef Wrestling Club, Inc., Coral Gables FL
Coral Springs Parents Hoop Club, Inc., Coral Springs FL
Council for Human Development, Inc., Alexandria VA
Council for the Advancement of Minority Business International, Inc., Lake Park FL
Count the Cost, Inc., Decatur GA
Covenant Homes, Inc., Lexington SC
Craggy Mountain Line, Inc., Arden NC
Credit Education Services of America, Inc., Cary NC
Crossroads 2000, Inc., Lithonia GA
Damascus Music Ministries, Inc., Marietta GA
Dame-Marie An Movement, Inc., Miami FL
Daughters of the Covenant, Durham NC
David & Tina Skinner Ministries, Inc., Greenwood IN
DC Childrens Education Fund, Washington DC
Deborah Kelley Herndon Memorial Foundation, Northport AL
Debt Management Corporation, Orange Park FL
Deer Park Fire Department, Deer Park CA
Delaware Safe Kids, Inc., Dover DE
Devans World Foundation for Children With Special Needs, Inc., Fayetteville NC
Dinwiddie County Sports Club, Inc., Dinwiddie VA
Disability Awareness Foundation, Nashville TN
Discovery Camping, Inc., Lawrenceville GA
Disease Awareness Resources & Treatment Corporation, Miami Shores FL
DKG Enterprises, Inc., West Palm Beach FL
Domestic Violence Advisory Council, Brandon MS
Don Herrick Evangelistic Association, Cary NC
Dots Child Care Center, Inc., Thibodaux LA
Douglas County Food Bank, Douglasville GA
Dr. Beatriz Lopez-Van Beuren Internal Medicine Award Fund, Marathon FL
Drug Free America, Inc., Delray Beach FL
Dyno-Might Ministries, Inc., Nashville TN
Earlston Development Corporation, Atlanta GA
East Consortium, Charleston SC
Eastwood Neighbors Nashville, TN, Nashville TN
Essex Village Community Outreach Center, Inc., Richmond VA
Estero Bay Marine Laboratory, Inc., Ft. Myers FL
Eternal Change Ministries, Inc., Port Washington NY
Faith Defenders, Inc., Mt. Morris PA
Faith in Action Ministries, Inc., St. Thomas VI
Family Advocacy Foundation, Winston Salem NC
Family Entertainment Workshop, Inc., Tampa FL
Family Institution for the Homeless, Inc., Kissimmee FL
Fanues Foundation, Inc., Louisville KY
Fentress County Food Bank, Inc., Allardt TN
Fish-N-4-Kids, High Point NC
Flame Ministries, Inc., Sumner WA
Florida Crime Prevention Federation, Inc., Davie FL
Florida-Georgia K-9 Search and Rescue Squad, Inc., Havana FL
Forward Steps, Inc., Jacksonville FL
Foster Parenting, Inc., Winter Park FL
Foundation for American Liberty, McLean VA
Foundation for Genetic Education & Counselling, Inc., Baltimore MD
Foundation for Osteopathic Research and Training, Inc., Manchester NH
F.R.E.E., Madisonville TN
Friends of the Playground of Paris and Bourbon County, Inc., Paris KY
Fully Persuaded Ministries, Bowling Green KY
Gary Hash Ministries, Inc., Pulaski VA
General Alumni Association of Allen University, Inc., Columbia SC
George High Community Association, Inc., Atlanta GA
Georgia Childrens Food Services, Inc., Marietta GA
Georgia Golden Wings Track Club, Inc., Stone Mountain GA
Georgia Soccer Development Foundation, Inc., Atlanta GA
Georgia Training & Development Center, Albany GA
Getting Involved and Volunteering Efforts, Inc., Lexington KY
Gifts From the Garden, Alexandria VA
Global Elephant Organization, Inc., Gulf Breeze FL
Global Ministries, Inc., Fayetteville GA
Glynn Academy Alumni Association, Inc., Brunswick GA
Gods Refuge, Tampa FL
Good Shepherd Ministry, Inc., Lynchburg VA
Grand Farms of America, Inc., Warrenton NC
Grand Prep Limited, Riverdale GA
Grant Writing Assistance Program of Ellerbee, Ellerbee NC
Greater Memphis Child Care Service, Inc., Memphis TN
Greater Piedmont Aids Educational Team, Inc., Kannapolis NC
Greenbrier Land Conservation Trust, Inc., Lewisburg WV
Guardian Angel House, Inc., Malabar FL
Haitian Coalition of Central Florida, Inc., Orlando FL
Hampton Roads Sailing Center, Inc., Hampton VA
Haralson Arts Alliance, Inc., Bremen GA
Harmony at Home, Incorporated, Nashville TN
Harry T. & Harriette V. Moore Justice Center Committee, Inc., Melbourne FL
Harvey Foundation, Inc., Hiram GA
Health Alliances International, Incorporated, Richmond VA
Heart of Georgia Walk to Emmaus, Inc., Warner Robbins GA
Helping Hands Child Advocacy, Incorporated, Mobile AL
Higher Hope Ministries, Inc., Pace FL
Holistic Alliance of Professional Practitioners, Gainesville FL
Holy Ghost Council 11484 Charity Fund, Issue MD
Homecoming, Inc., Atlanta GA
Homeless Emergency Love Project, Inc., Raleigh NC
Humane Society of Laurel County, Inc., London KY
In His Name Christian Ministries, Inc., Nashville TN
In His Name Ministry of Helps, Inc., St. Augustine FL
Indo-American Host Committee for 1996-Games, Inc., Lilburn GA
Inner City Acheivers Foundation, Atlanta GA
Inner City Fund, Inc., Tampa FL
Institute for Work and Learning, Hendersonville TN
Inter-Neighborhood Resident Association, Inc., Macon GA
Interface Network Group, Inc., Miami FL
International Adoption Foundation, Cedar Grove NC
International Bemisia Working Group, Orlando FL
International Evangelism Missions, Inc., Rocky Mount NC
J & H South Foundation, Inc., Atlanta GA
Journey Institute, Winston Salem NC
Just for Children, Inc., Atlanta GA
Kids Can Too, Inc., Stone Mountain GA
Kids Connection Development, Inc., Decatur GA
Kids Film Festival of Virginia, Inc., Richmond VA
Kitchens Evangelistic Ministries, Inc., Dalton GA
Lake Chelan Chamber Community Enrichment Fund, Chelan WA
Lamb of God, Inc., Franklin NC
Law & Liberty Foundation, Inc., Tallahassee FL
Leadership Encouragement and Development, Lexington SC
Lee County Soccer, Inc., Dryden VA
Liberty Foundation, Charleston WV
Lightworks Technology Foundation, Chapel Hill NC
Living Light Foundation, Inc., Augusta GA
Living Waters Foundation, Inc., Lexington KY
Los Ninos De Guatemala Foundation, McLean VA
Louis A. Martin & Behold Him Ministries, Inc., Dry Fork VA
Love God Ministries of Tallahassee, Inc., Tallahassee FL
Maguire Voorhis & Wells Foundation, Inc., Orlando FL
Make it Happen, Inc., Marietta GA
Marian County Community Development Corp., Marion SC
Marian County Humane Society, Marion SC
Marine Service Education Corporation, Clearwater FL
Marshall County Safe Home, Inc., Calver City KY
Masterworks for Kids, Inc., Franklin TN
Mayfield Main Street, Inc., Mayfield KY
Mecklenburg Academic Rehabilitation Scholarship Fund, Matthews NC
Metropolitan Civic Orchestra, Inc., Sullivans Island SC
Midlands Community Enrichment Thru Education & Athletics Project, Orangeburg SC
Mission America, Inc., Gainesville GA
Mission Ministries Association, Inc., Bowling Green KY
Mitchells Truck Drivers School, Inc., Chicago IL
Mobile VOA Home Development, Mobile AL
Morning Star Youth Ministries, Inc., Pensacola FL
Mountain Opportunities Corporation, Clarksburg WV
Mt. Pleasant Family Care Center, Clinton NC
Museum Displays, Inc., Destin FL
My Sisters Place, Columbia TN
National Association of Church Recreators & Sports Ministers, Knoxville TN
National Centurion Corporation, Inc., St. Petersburg FL
National Coalition of Women of Commitment, Inc., Memphis TN
National Womens Recovery Network, Inc., Atlanta GA
Natural Resources Education Council, Inc., Lincolton NC
NCYAP at Colony Place, Inc., Columbia SC
Nearby in Nature, Inc., Gladstone VA
Nehemiahs Open Arms Mission, Inc., Glen Rogers WV
Network of Family Services, Inc., Atlanta GA
Never Be Defeated Ministries, Inc., Lutz FL
New Day Family-Community Life Center, Stone Mountain GA
New Hope Community Development Center, Inc., Hopewell VA
New Life Christian Training Centers, Chincoteague VA
New Sounds of Inspiration, Incorporated, Looneyville WV
Next Exit Outreach, Inc., Marietta GA
Norm Grey Creative Foundation, Inc., Atlanta GA
Northern Kentucky African-American Heritage Task Force, Covington KY
Oak Forest Amity Resident Council, Inc., Forest City NC
Ohara Ministries, Nashville TN
Okinawan Karate Club of Charlotte, Charlotte NC
Organ Donor Foundation, Inc., Marietta GA
Our Town, Inc., W. Pointe GA
P A C T Ministry, Inc., Alpharetta GA
Palama Scholarship Foundation, Honolulu HI
Parent & Child Connections, Inc., Great Falls VA
Partnership for a Healthy Community, Inc., Pensacola FL
Patch of Harrison County, Inc., Clarksburg WV
Patrons of the Arts in the Vatican Museums, Washington DC
Patterson Outreach Ministries, Greensboro NC
Paulding Pregnancy Services, Inc., Dallas TX
Peach Foundation for Children, Inc., Atlanta GA
Peachcrest, Inc., Red Oak GA
People Encouraging People, Inc., Lakeland FL
People Helping People Ministries, Inc., Stanley NC
Perez Momon Evangelistic Ministries, Inc., Stone Mountain GA
Pinellas County Allstars, Inc., Clearwater FL
Pop Warner Little Scholars, Inc., Clermont FL
Pop Warner Little Scholars, Inc., Immokalee FL
Pop Warner Little Scholars, Inc./ Greater Port St. Lucie Football League, Inc., Port St. Lucie FL
Positive People, Inc., Fayetteville NC
Potomac Westmoreland Shores Neighborhood Watch Committee, Colonial Beach VA
Praise Ministry, Inc., Partners for Christ, Sanford NC
Project of Pike C A S A Program, Inc., Elkhorn City KY
Psalms 23 Project, Inc., Decatur GA
Quiet Miracles, Inc., Winston Salem NC
R & R Series Company, Incorporated, Hampton VA
Re-Birth Childrens Center, Inc., Tampa FL
Red & White, Inc., Winter Park FL
Revelations Gospel Music Ministries, Inc., Charleston WV
RIFF, Inc., Piedmont SC
Rimes Ministries, Elizabethtown NC
Rossetter House Foundation, Inc., Tampa FL
Rowland Youth Club, Rowland NC
Saddle Up for Kids, Lawrenceville GA
Sandyridge Action Community Organization, Inc., Rockingham NC
SBH Genetic Foundation, Inc., Tallahassee FL
SC Chapter of the Alexander Graham Bell Association for the Deaf, Columbia SC
Seek Jesus Ministries, Alamance NC
Serenata, Greenville SC
Shackelford Horse Association, Inc., Cedar Island NC
Shared Resources, Inc., Orlando FL
Shelter Society, Inc., Oneida TN
Shenandoah Legends Fast Pitch, Harrisburg VA
Shirleys Home, Inc., Durham NC
Sickle Cell Disease Association of Okaloosa & Walton County, Inc., Eglin AFB FL
So Can I, Inc., Deland FL
Society of Primary Care Policy Fellows, Washington DC
Sonsa, Burlington NC
South Gwinnett Diamond Club, Inc., Snellville GA
South Hillsborough Community Cupboard, Inc., Ruskin FL
South Memphis Alliance, Incorporated, Memphis TN
Southern Baseball Classic, Inc., Hartsville SC
Southway Alumni Association, Charleston WV
Sox Association, Alpharetta GA
Space Coast Sports Promotion, Inc., Cocoa Beach FL
Spencer J. McCallie Homes Resident Council, Incorporated, Chattanooga TN
Springdale Housing Phase II, Inc., Dunn NC
Spruce River Volunteer Fire Dept. Ladies Auxiliary, Madison WV
St. Mark Family Life Center, Inc., Orlando FL
Stefanie Roth Memorial Cancer Foundation, Inc., Naples FL
Storytime Childrens Outreach, Inc., McDonough GA
Strikeforce Softball Association, Ozona FL
Students for Community Assistance Regarding the Elderly, Inc., Orange Park FL
STUN-Stop Teens From Using Narcotics, Charlotte NC
Summerhill Sports Foundation, Inc., Atlanta GA
Sumter Leaders for Sumter School District 17, Sumter SC
S W A T Team Ministry, Milton FL
T-Connection for Senior Citizens Club, Southern Pines NC
Tampa Bay Academy of Hope, Inc., Tampa FL
Tennessee Valley Building Energy Management Corporation, Nashville TN
TFA Environmental Services, Inc., Yorkville TN
Timothy Foundation Ministries, Inc., Taylors SC
Tiny Treasures-A Child's Place, Inc., Stockbridge GA
Torah From Dixie, Inc., Atlanta GA
Torch Missions USA, Inc., Fairfax VA
Trans-World Bible Society, Memphis TN
Triangle Knights, Inc., Durham NC
Twin Towers BMX Association, Inc., Raleigh NC
Ugandan North American Association, Inc., Burke VA
Upper Ohio Valley Redevelopment and Housing Corporation, Moundsville WV
Upward Challenge, Inc., Beaufort SC
Urbana Swim Team, Inc., Urbana VA
Vernon K. Willoborg Charitable Trust, Houston TX
Veterans Assistance Foundation of Georgia, Inc., Smyrna GA
Victims of Violent Crimes Foundation, Jacksonville FL
Vietnamese Community of Louisville, KY, Louisville KY
Village Alliance, Inc., Atlanta GA
Vision Outreach Ministries, Inc., Statesville NC
W. E. Freeman Outreach, Inc., Orlando FL
Waccamaw Animal Rescue Mission, Conway SC
Washad, Inc., East Point GA
We Care for You Ministries, Tampa FL
We Love Your Children Day Care, Inc., Forrest Park GA
Wesley at Brownsville, Inc., Memphis TN
Wesley at Milan, Inc., Memphis TN
West Jackson Booster Club, Braselton GA
West Tennesseans for Clean Water & Environment, Arlington TN
White Station Baseball Club, Memphis TN
Whizz Kids, Inc., Memphis TN
Wilmington Sports Alliance Soccer Academy, Inc., Wilmington NC
Wolverine Baseball Foundation, Garrisonville VA
Woman to Woman Resource Center, Salisbury NC
Women in Transition 2000, Alexandria CA
Word Power Prison Ministry, Inc., Newnan GA
Youth on Ice, Inc., Virginia Beach VA
Youth Quest Corporation, Memphis TN

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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