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Internal Revenue Bulletin:  2004-46 

November 15, 2004 

Announcement 2004-94

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
20th Century Legends Museum, Inc., Indianapolis IN
Abundant Life Community Services, Inc., Brooklyn NY
Age of Awareness, Inc., Bowie MD
Alice-in-Wonderland Volunteer Service, Inc., Las Cruces NM
Alpha Omega Family Ministries, Inc., Irvine CA
Alumni Association of Hunter College of the City University of New York, New York NY
American Academy of Distance Learning & Training, Inc., Valley City ND
American Foundation for Disabilities Service, Inc., Massapequa Park NY
American Friends of Shefa Chaim Vrachamim, Brooklyn NY
American Friends of the Pushkin Museum, Inc., New York NY
Amkar Competition Team, Inc., San Antonio TX
Argentine Professionals Association, Santa Fe Springs CA
Association of Disabled Veteran Business Enterprise Networks, Sacramento CA
Ayl-Rams, Aurora CO
Bachman Lake Foundation, Dallas TX
Barcare, Inc., Douglasville GA
Barrow Curling & Hockey Association, Barrow AK
Better Beginnings Corp., Pittsburgh PA
Beyond the Wilderness, Inc., Tecumseh OK
Brain Friendly Learning Corporation, Flint MI
Bright Dreams International, Austin TX
Broomfield Youth Football Association, Broomfield CO
Center for Cultural Awareness in Global Business, Inc., New York NY
Center for Family Enrichment, Tampa FL
Chestertown Arts League, Inc., Chestertown MD
Child Development Foundation, Herndon VA
Children's Church Hospital, Inc., Orlando FL
Childrens International Experiential Learning Organization, Incorporated, West Palm Beach FL
Circulo De La Vida Corporation, Miami FL
Coachella Valley High School Band Boosters, Thermal CA
Coon Rapids-Bayard Educational Corporation, Coon Rapids IA
Cotulla Housing Assistance, Cotulla TX
Davis & Dingle Health Institute, Cola SC
D.A.V.K.A.T. National Ministries, Inc., Paducah KY
Delaware River Steamboat Floating Classroom, Inc., Princeton NJ
Demon Busters Strategic Swat Team, Palmdale CA
Dorough Lupus Foundation, Palm Bay FL
Ebeneezer Childrens Estate, Inc., Brooksville FL
Economic Development Institute, San Diego CA
Education Advancement Pre-School Day Care & Tutoring Center, Shreveport LA
Education Foundation, Inc., Montgomery AL
EF Low Income Housing Incorporate, Los Angeles CA
EGBA Association of Florida, Inc., North Miami Beach FL
Eleanor Richards Johnson Foundation, Inc., Lake Worth FL
End Time Ministries, Inc., Miami FL
Ethiopian Community of South Florida, Inc., Miami FL
Evin Thayer Scholarship Fund, Houston TX
Expanded Horizons, Inc., Brackettville TX
Faith Works Academy, Hurst TX
Families & Friends of Murder Victims, Fairfield CA
Family Life Foundation, Englewood CO
FASA, Inc., Laredo TX
Fatima Journey Foundation, Beverly Hills CA
Feline Rescue League, Inc., Islamorada FL
First Responder Institute, Inc., Burtonsville MD
First Step to Freedom, Inc., Rosedale NY
Florida Farmworkers Housing Coalition, Inc., Ft. Lauderdale FL
Florida Reef Foundation, Inc., Palm Beach FL
Freemans Outreach Center, Inc., Memphis TN
Friends of Honduras, Portland OR
Friends of Public Art, Inc., Miami FL
Friends of the Chapel in the Park, Inc., Huntsville AL
Friends of the Library of Pompano Beach, Pompano Beach FL
Friends of the Ripon Seniors Center, Ripon CA
Fundacions Cultural Hispanoamericana, Inc., Miami Beach FL
Future Leaders of Elmore Co., Inc., Wetumpka AL
Future Visions Youth Development, Inc., Boynton Beach FL
General European Ministries, Inc., Hattiesburg MS
Gentle Resettlement-Independent Living for the Elderly, Gautier MS
Glendora Economic and Community Development, Inc., Glendora MS
Good Grief Ministries, Inc., Rancho Cordova CA
Good Samaritans of San Diego, Ramona CA
Gospel Travelers Ministry, Inc., Indianapolis IN
Grand Oak Wildlife Preservation Park, Inc., Mobile AL
Grand Village of the Kickapoo Park Foundation, Leroy IL
Grandparents Empowerment Media, Susanville CA
Great Family Tree, Incorporated, Selma AL
Great Western Development Corporation, Inc., Birmingham AL
Greater Hope Life Center, Inc., New York NY
Greater New Zion Hope Outreach Ministries, Pompano Beach FL
Haitian Outreach Partnership for Empowerment, Inc., Lauderhill FL
Happy Angels, Inc., Miami FL
Harvest Community Development, Inc., Ft. Lauderdale FL
Haven West, Inc., Edmond OK
Healing Channel, Venice CA
Health Care Assistance Foundation, Inc., Boston MA
Health Flight, Inc., Boca Raton FL
Helping Hand Foundation, Boxborough MA
Hemingway Community Development Corp., District Heights MD
Higher Power Ministries, Inc., Miami Lakes FL
Hijrah House, Oakland CA
Hillview Foundation, Birmingham AL
Horticultural Exchange International, Inc., Saint Paul MN
House of Outreach, Inc., Woodbine GA
Huguenot Society of Great Britain and Ireland, London United Kingdom
I Am Just Me, Inc., Richmond CA
Ikhtius International, Inc., Sacramento CA
Impacto De Vida, Inc., Philadelphia PA
Incentive Ranch, Inc., Houston TX
Incentive Ranch, Inc., Katy TX
Independent Living for Senior Citizens, Inc., St. Thomas VI
Indian River Institute, Ft. Pierce FL
Indiana National Football League Players Association Foundation, Inc., Bloomington IN
Indiantown Education Coalition, Inc., Indiantown FL
Institute for Applied Research, Atlanta GA
Institute for Democracy in Cuba, Inc., Miami FL
International Glaucoma Foundation, Inc., Queens Village NY
International Scholars & Associates, Los Angeles CA
Island Music Awards, Inc., Davie FL
Italia Italia Foundation, Inc., Miami Beach FL
Ixcan Foundation, Santa Fe NM
JC1 Lord Ministries, Kennesaw GA
Jewish Institute for the Arts, Inc., Boca Raton FL
Joyce Community Services, Inc., Compton CA
Just Ride on Foundation, Inc., Hialeah FL
Kaz Community Development Corporation, Chicago IL
Kelseyville Youth Center, Kelseyville CA
Kerusso Ministry, Inc., Ripley MS
Kid Biz Child Care & Consultant Services, Inc., Greenville MS
Kids R Us 1, Inc., Brooksville MS
La Sierra Fire Company, Oregon House CA
Lawyers for Getting Offenders Off Drugs Good, Inc., Alexandria VA
Leadership Tomorrow Foundation, Republic MO
Lee's Family Foundation, Fremont CA
Leichner-Lerner Foundation, Celebration FL
Light of the World - Radio Church, Inc., Gonzales CA
Lighthouse for the Lamb Ministries, Inc., Plant City FL
Lita Del Real Foundation, Inc., Miami FL
Literary Society, Inc., Fort Myers FL
Little Less Academy, Delray Beach FL
Little Rock Angels Youth Center CDC Ultimate Sports Connections, Little Rock AR
LS Daycare College, Inc., Belle Glade FL
Lucerne Valley Citizen on Patrol Unit 414, Lucerne Valley CA
Lucy Unique, Inc., Mobile AL
Mahabere-Selam Ethiopian Youth Bible Ministry, Inc., Arlington VA
Manchineel Chutney Theater, Inc., St. John VI
Manhattan Youth Baseball League, New York NY
Maranatha Ministries, Hollidaysburg PA
Mel Collins Memorial Childrens Foundation, Inc., New York NY
Merit Foundation, Inc., Phelan CA
Meta Morphosis, Massillon OH
Mira Costa Softball Booster Club, Manhattan Beach CA
Mitochondrial Support Group of Florida, Inc., West Palm Beach FL
Mobile Magic Land, Inc., Mobile AL
Monroe County Girls Fast Pitch Softball Association, Monroeville AL
Moreno Valley Arts Association, Moreno Valley CA
Motivating and Affirming the Genius in Children Magic, Bowie MD
MS Coalition for Community Welfare, Meridian MS
Mt. Calvary Community Development Corporation, Inc., Belle Glade FL
Muscle Shoals Association of Ministers-Musicians, Inc., Florence AL
Muslim Family and Children Services, Seattle WA
Napa Valley Community Theater, Rutherford CA
National Association of College Students, Ft. Myers FL
National Center for Advanced Marine Applications, Inc., Mobile AL
National Center for Preservation of Traditional American Family Values, Las Vegas NV
National Housing and Neighborhood Development Corporation, Des Moines IA
National Paleolithic Society, Houston TX
National Youth Foundation, Glendale CA
NCRT, Inc., Eureka CA
Neighborhood Wholistic Alliance Development Corporation, Inc., Philadelphia PA
New Horizons Institute, Los Angeles CA
New Horizons Ministries International, Oxford AL
Newburgh Baseball Boosters Club, Newburgh NY
Noahs Ark, Long Beach CA
North Bay Environmental Institute, Mill Valley CA
North Tennessee Workforce Board, Inc., Clarksville TN
Northwood Preserve Association, Inc., West Palm Beach FL
Oasis Child Development Center, Inc., Coral Springs FL
Organizacion La Barca Jalisco, Inc., Huntington Park CA
Ouachita Mountains Biological Station, Shreveport LA
Palm Beach Benefit, Inc., Wellington FL
Palm Beach County Business Incubator, Inc., West Palm Beach FL
Papa's Ark of Safety, Inc., Atoka OK
Paradise Dive Adventure & Aquarium, Bentonville AR
Pass the Word, Central Point OR
Pawnee Pioneer Trails Scenic and Historic Byway Council, Inc., Sterling CO
Ponderosa Learning Center, Greenwood MS
POOCH, Inc., Skokie IL
Positive Hispanic Women, Inc., Hialeah FL
Preservation and Restoration Initiatives for Developing Eastside, Buffalo NY
Primary Homes, Inc., Whittier CA
Pro Viviendas V, Inc., Canovas PR
Project Mac, Inc., West Palm Beach FL
Project Mexico, Sandy UT
Prostate Cancer Foundation, Inc., Portland OR
Puppy Hill Farm Animal Rescue, Inc., Melrose FL
Quality Housing Foundation I, Inc., Atlanta GA
R R R Services, Inc., Miami FL
Raggedy Ann Day Care Center, Moorhead MS
Rainbow Bridge Communities, Michigan City IN
Read a Lot, Inc., Jackson MS
Recovery Ministries, Inc., Troup TX
Recue of Love, Inc., Canton GA
Redirections, Inc., Midland MI
Resurrection Baptist Church Community Development Corporation, Philadelphia PA
Richard and Catherine H. Gottfred Foundation, Golf IL
Richmond Steelers Youth Football Association, Richmond CA
River of Life Ministries, Inc., Fort Myers FL
River Road Museum - Shell Norco, Norco LA
Riverwood Neighborhood Alliance, Inc., Nashville TN
Robert L. Banks Jr. Outreach Ministries, Inc., Pahokee FL
Rosebush Interfaith Retirement Community, Rosebush MI
Sacramento Component Choir, Sacramento CA
Sacramento Resources Association, Sacramento CA
Sacramento Sickle Cell, Inc., Sacramento CA
Safe Driver Express, Inc., Lake Park FL
Saint Marys Garden of Hope, Downey CA
Sal Bosco Memorial Scholarship Foundation, Inc., Coral Springs FL
San Gabriel Friendly Family Medical Group, Long Beach CA
S A N E, Inc., Boca Raton FL
Sara Domb Torah Fund, Inc., New York NY
Seed Time, Inc., West Palm Beach FL
Sena Foundation, Inc., Sweetwater FL
Sheila and Jeffrey Lane Foundation, Woodland Hills CA
Shipley Village Community Development Corporation, Wilmington DE
Silver Chair Ministries, Birmingham AL
Solomon Chapel Community Development, Incorporated, Cleveland MS
Sonoma Bear Flag Foundation, Sonoma CA
Soul Corporation, Windsor Mill MD
Soulfire Creative Center, Inc., Springdale UT
South Fork Mountain Defense, Inc., Mad River CA
South Valley Rio Grande Performing Arts Foundation, Albuquerque NM
Southern Arizona Warbirds, Inc., Tucson AZ
Southern Disability Foundation, Inc., Montgomery AL
Spindrift Research & Development, Inc., Ft. Lauderdale FL
St. Stephens Revitalization Community Development Corporation, Elizabeth City NC
Star Ministries, Inc., Madisonville KY
Steeple Economic Community Development Corporation, Inc., Shreveport LA
Sunrise Day Care Center, Inc., St. Thomas VI
Sunshine Leisure Care, Inc., West Palm Beach FL
Teen Relief, Inc., Bradenton FL
Theater With Your Coffee, Inc., Miami FL
Thee Unlimited Outreach Ministries and Apocalypse Church, Inc., Hollywood FL
Tri-Cities Animal Shelter, Richland WA
Tri County Veterans Outreach, Colville WA
Tri County Veterans Outreach, Evans WA
Trinity Bethel, Inc., Houston TX
Trinity Housing Development, Inc., Atlanta GA
T R I P Plus, Las Vegas NV
TSCD, Inc., Cordova TN
Turtle Cove Retreat, Inc., Corryton TN
Ukrainet Corporation, Inc., North Miami FL
Universal Health Education Foundation, Oakland CA
Universidad De Palermo Foundation, Miami FL
Village Mission Service, Inc., Miami FL
Virgin Islands Americas Cup Foundation, Inc., St. Thomas VI
Vision & Wisdom, Inc., Moultrie GA
Vision Community Services, Inc., Alta Loma CA
Vision of Hope for Youth, Richmond CA
V I S I O N S Broward County, Inc., Ft. Lauderdale FL
Vocational Rehabilitation Equity Assistance Program, Norfolk NE
Volunteers for Ontario, Inc., Canandaigua NY
W P A Section on Interdisciplinary Collaboration, Inc., Buffalo NY
Warehouse Repertory Theatre, Fort Bragg CA
WARR - Women at Real Risk, Washington DC
Warriors Outreach Center, Inc., Houston TX
We Care Scholarship Fund, Inc., Tuscaloosa AL
West Palm Beach Independent Film Festival, Inc., West Palm Beach FL
Westhaven Artists and Crafters, Trinidad CA
Weston Lakes Women's Association Community Foundation, Inc., Fulshear TX
Wheelin Sportsmen of America, Inc., Johnston SC
Word Team Ministries, Inc., Jenks OK
Work of Art Program, Inc., West Palm Beach FL
World Education Fund for Women, Rochester NY
World EOD Foundation, Inc., Coral Gables FL
World Wide Communion, Grand Junction CO
Worldwide Miracle Revivals, Inc., Tuscaloosa AL
Yad Chaim, Inc., Brighton MA
Yoknapatawpha Exotic Animal Refuge, Inc., Oxford MS
Youngshine Media, Inc., West Caldwell NJ
Youth Educational Studies, New Orleans LA
Zoya Ministries, Inc., Plano TX

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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