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Internal Revenue Bulletin:  2005-27 

July 5, 2005 

Announcement 2005-46

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
Abundant Life in Christ Ministries, Inc., Lake City FL
Additude Foundation, Houston TX
Aiken Association of Christian Education, Aiken SC
Alan Abele Research Laboratory Foundation, Marblehead OH
Alliance for Global Celebration, Inc., Windsor CT
Alliance for Good Government Education Foundation, Raleigh NC
Alternatives in Day Care and Skill Acquisition, Tucson AZ
Altha Church of God, Altha FL
Amateur Hockey of Pensacola, Inc., Gulf Breeze FL
American Children Foundation, Inc., Roswell GA
American Corporation of the Care & Treatment of Intersexed Persons, Santa Rose CA
American Indian Women Keepers of the Circle, Inc., Kanapolis NC
Angels for Orphans, Inc., Richardson TX
Arizona Episcopal Schools Foundation, Tucson AZ
Arlington Community Action Program Community Development Corp., Inc., Arlington VA
Arlington Elementary School Parent Teacher Organization, Gastonia NC
Atlanta African American Museum, Inc., Atlanta GA
Attitude Recovery Center, Detroit MI
Bainbridge High School Choral Boosters, Inc., Bainbridge GA
Bay High School Basketball Booster Club, Inc., Panama City FL
Beacon Hill Housing Corporation, Atlanta GA
Bethany Christian Radio Fund, Inc., New Hartford NY
Boy Scouts of America National Council — Cub Scout Pack 700, Titusville FL
Brain Injury Association of Alabama, Inc., Hoover AL
Brians Place, Inc., Douglasville GA
Bridges to Leadership, Inc., Milwaukee WI
Bridging the Rift, Inc., New York NY
Burlington-Alamance Sister Cities, Inc., Burlington NC
Business 2000 Foundation, Owatonna MN
Camp Ashbell Run, Inc., New York NY
Career Development & Technology, Inc., Winton CA
Caring Foundation, Kansas City MO
Caro Research Institute, Inc., Concord MA
Casa Kirk, Inc., Chicago IL
Center for Women's Reproductive Health, Inc., Philadelphia PA
Central Florida Holiday Gold Classic Toys for Tots, Inc., Orlando FL
Chapel Hill High School, Douglasville GA
Chapel Hill High School Boosters, Inc., Douglasville GA
Charles Town Health Right, Inc., Charlestown WV
Charles Whittingham Foundation, Arcadia CA
Charlotte Mecklenburg Public Access Corporation, Charlotte NC
Chase Mackellar Troxell Foundation, Inc., Leesburg VA
Chemo-Care, Inc., Hockessin DE
Chets Charities, Inc., Boulder City NV
Citizen Review Panels for Hillsborough Children, Inc., Tampa FL
Clays Day Care Center, Incorporated, Baton Rouge LA
Clover Housing & Redevelopment Services, Clover SC
Columbus Housing Initiative, Inc., Columbus GA
Communitas, Inc., Marietta GA
Community Development Advisors, Inc., Atlanta GA
Community Help Now, Inc., Arnold MD
Computer Literacy Resources, Inc., Prescott AZ
Conservatory for the Arts at Tampa Bay, Inc., Tampa FL
Coop-D-Ville, St. Louis MO
Cotton Charitable Trust, Loudonville NY
Council on Egyptian-American Relations, Washington DC
Counseling Center of Central Oregon, Bend OR
County Line Riders of Catalina, Inc., Tucson AZ
Crayton Educational Foundation, Inc., Columbia SC
Crio Ministries Evangelistic Association, Inc., Poteau OK
Dare to Care Development Corporation, Atoka TN
Deems May Foundation, Lexington NC
Del Rio Baseball Club, Del Rio TX
Delaware River Steamboat Floating Classroom, Inc., Princeton NJ
Denison Sister Cities, Denison TX
Denver Press Club, Denver CO
District 7710 Charitable Foundation, Holly Springs NC
Downtown Burgaw Association, Inc., Burgaw NC
Dr. Jorge Bocobo Philippine American Cultural Center Archives & Museum, San Francisco CA
Drugs Don't Work Camden-Glynn, Inc., Kingsland GA
East Mesa Friends, Inc., Organ NM
East Wake Warrior Club, Zebulon NC
Eastlake Neighbors Development Corp., Atlanta GA
Ed-Ventures, Inc., Lakeland FL
Edison PTO, Centralia WA
Educational Resource Center, Inc., Lithonia GA
Educational Welding Corporation, New Orleans LA
Effingham County Council for the Arts, Inc., Guyton GA
Elshaddai Charitable Organizations, Inc., Alpharetta GA
Enduring Faith Ministries, Inc., Houston TX
Engelhard Volunteer Fire Department, Inc., Engelhard NC
Fair Haven Homeless Foundation, Shreveport LA
Faith of Our Fathers Radio Broadcast, Miranda CA
Final Harvest Ministries International, Inc., Riverview FL
Firehouse Foundation, Inc., Chicago IL
Florida Business Partners for Juvenile Justice, Inc., Tallahassee FL
Florida EMT and Paramedic Foundation, Inc., Coral Springs FL
Florida Institute of Hyperbaric and Dive Medicine, Inc., Melbourne FL
Foolery, Inc., Charlottesville VA
Foundation for Environmental Technology, Inc., Baton Rouge LA
Franklin County Volunteer Center, Inc., Louisburg NC
Frederick Baxter Foundation, Inc., Atlanta GA
Free Spirit Equine Rescue Shelter, Chesterfield VA
Friends of Honduras, Portland OR
Friends of Hospice, Girard OH
Friends Stopping Aids, Inc., Jonesboro GA
Full Time for Jesus Ministries, Inglewood CA
Gateway Center, Inc., Cordele GA
Gibbs Procurement Group, Pamplico SC
Good and Faithful Servants, Inc., Tallahassee FL
Greater La Crosse Area Chamber of Commerce Foundation, Inc., La Crosse WI
Greenpoint Nursing Home, Inc., Brooklyn NY
Greenwich Agora, Inc., Greenwich CT
Halifax County Crimestoppers, Inc., Roanoke Rapids NC
Harbor House, Inc., Tequesta FL
Harold C. Enloe Lodge No. 1 of the Fraternal Order of Police Foundation, Ashevill NC
Harriet Tubman Cultural Center, Louisville KY
Health for Youth Foundation, Washington DC
Health Resource Corporation, Williamston NC
Heavens Heroes Foundation, Rockport TX
Heights Interneighborhood Council Housing Development Fund Corp., Bronx NY
Help is Here, Inc., Miami FL
Higher Level Ministries Social and Community Development Agency, E. Saint Louis IL
Hillsborough County United SC, Inc., Tampa FL
Historic Downtown North Wilkesboro, Inc., N. Wilkesboro NC
Historic St. Augustine Research Institute, Inc., St. Augustine FL
Historical and Cultural Association at Nahunta, Inc., Pikeville NC
Hogar Infantil, San Ysidro CA
Homage, Inc., Austin TX
Home Planet, Inc., Red Feather Lakes CO
Howard Jones Wilson OIC Scholarship Foundation, Wilson NC
Inner Spaces Network, Inc., Pittsburgh PA
Instruments of Love, Inc., Los Gatos CA
International Association of Lions Clubs, Avon Park FL
International Centre for Eyecare Education Foundation, Washington DC
International Youth Development Foundation, Inc., Miami Beach FL
Jazz Array Performing Arts Society, Purcellville VA
Johnson Equestrian Foundation, Omaha NE
Junior Service League of Thomasville Georgia, Thomasville GA
Kidsville Preschool & Daycare Center, Jackson MS
Kwan-S-Temple, Inc., Milford MA
Laredo Independent School District Educational Foundation, Laredo TX
Latin American Festival, Incorporated, Charlotte NC
Lincoln Park Youth in Touch, Incorporated, Hampton VA
Long-Term Enrichment and Growth of Assets in Children and Youths, Greenwood SC
Lusitania Institute, Inc., Ludlow MA
Macon County-Tuskegee Public Library, Tuskegee AL
Main Street 21st Century, Inc., Douglas GA
Marie Able Youth Center, Inc., Paw Creek NC
Mattamuskeet Indian Tribe, Incorporated, Jamesville NC
Mayo High School Athletic Hall of Fame, Darlington SC
Maywood Baseball League, Inc., Hammond IN
McDonough Ministries, Newport News VA
McDowell Street Center for Family Law, Inc., Charlotte NC
Messiah Nutrition Assistance & Human Development Foundation, Los Angeles CA
Mid-America Economic Development Foundation, St. Paul MN
Milford Rotary Club Educational Foundation, Milford DE
Military Housing of America, Inc., Atlanta GA
Miracle Caregivers for Needy Children, Atlanta GA
Miramonte Visual and Performing Arts Club, Orinda CA
Mission New Life, Inc., Anniston AL
Mooresville Lions Charities, Inc., Mooresville NC
Mountaineer Health Foundation, Paw Paw WV
Mozaic Institute, Inc., Savannah GA
MPIB Parents Advisory Council, Inc., Charlotte NC
Myers Foundation, Big Fork MT
National Sportsmans Council for Outdoor Awareness, Freeport PA
NE Registry, Inc., Wayne NJ
Net Family News, Salt Lake City UT
New Millenium Club, Inc., Houston TX
Next Charity Organization, Inc., Alpharetta GA
Nonprofit Resource Center of Tampa Bay, Inc., Tampa FL
North Davidson Enrichment Center, Inc., Welcome NC
Northeast Florida Leadership Council, Lake City FL
Northern Arizona Soccer League, Flagstaff AZ
Oakboro Elementary Parent/Teacher Organization, Oakboro NC
Officeplease Foundation, Glen Ellen CA
Old Town Community Development Corporation, Alexandria VA
On Our Own of Carroll County, Inc., Westminster MD
Operation Lifeforce, Inc., Atlanta GA
Options Properties, Inc., Marlborough MA
Parenting International Institute, Springfield VA
Parker Sayles Foundation, N. Charleston SC
Partnerships in Housing, Inc., Short Hills NJ
Phern, Inc., Beckley WV
Phlex Diversified Services, Inc., Memphis TN
Phoebe Community Development Corporation, Clarkston GA
PIH Associates, Inc., Athens GA
Pool of Shiloam Outreach Ministries, Champaign IL
Powerup Bridging the Digital Divide, Inc., Washington DC
Priority Insight, Inc., Savannah GA
Professionals & Entrepreneurs of America, Inc., PROESA, West Palm Beach FL
Providence Community Center, Inglewood CA
Quest Music Ministry, Inc., Fairfax VA
Renaissance Community Development Corporation, Washington DC
Repairer of the Breach Ministries, Incorporated, Griffith IN
Reverend Vincent Robert Capodanno Foundation, Inc., Burke VA
Rites of Passage Youth Empowerment Foundation, Durham NC
R.J.S. Community Outreach, Inc., Westland MI
Robinson Elementary School PTO, Dawsonville GA
Ron Krause Ministries, Broken Arrow OK
R.U.T.H. Resources United to Help Fellowship Corporation, Flint MI
Rutherford High School Soccer Booster Club, Panama City FL
Saluda River Elementary PTO, West Columbia SC
Senior Citizens Club of Willow Springs, Willow Springs MO
Seniors & Technology, Inc., Matawan NJ
Shasta Works, Inc., Redding CA
Sheila Rosenzweig Memorial Scholarship Fund, Inc., Lakewood NJ
Shiloh Development for Community Home Care, Inc., Fayetteville NC
Simmons Transportation Service, Inc., Jefferson GA
Sinai Center for Advancement, Inc., Murfreesboro NC
Sister for Sister Foundation, Inc., Nashville TN
SMP Retreat Center, St. Paul MN
Society for the Advancement of African-Americans, Detroit MI
South Carolina Awareness and Rescue for Equines, Inc., Lexington SC
South Carolina Human and Community Relations Association, Greenville SC
South Carolina Pain Initiative, West Columbia SC
South Coastal Area Health Education Center, Corpus Christi TX
South East Convention Fandom, Inc., Roswell GA
Southside Recreation and Education Center, Homewood IL
Southwest Georgia Child Development Council, Inc., Albany GA
Southwestern Ohio Double Dutch League, Cincinnati OH
Special Technical Aquatic Rescue Team, Inc., Greenwich CT
St. Augustine Group Home, Inc., St. Augustine FL
St. Augustine Lions Foundation, Inc., St. Augustine FL
St. Peters Community Development Corporation, Miami FL
Street Heat, Inc., Virginia Beach VA
Strength Through Empowering People, Inc., Fairborn OH
Student Business Incubator, Inc., Moscow ID
Sumter-Shaw AFB Highway Beautification Committee, Dalzell SC
SunRise Ecopolis Foundation, Inc., St. George UT
Sunrise to Sunset Educational Development Center, Charlotte NC
Tao Guan Harmony, Inc., Chamblee GA
Tap Tap Tap Vehicle for Communication, Pasadena CA
TCB Florida Affordable Housing, Inc., Boston MA
Technology Institute of Teamwork, Inc., Annadale NJ
Texoma Critical Incident Stress Management Team, Wichita Falls TX
Therapeutic Spiral International, Charlottesville VA
Third Planet, Inc., Fort Lauderdale FL
Three Angels Educational Broadcasting, Inc., Flagstaff AZ
Threshold House of Genesis, Inc., Charlotte NC
Thunderbolt Ministries, Inc., Jacksonville FL
Total Family Care, Greensboro NC
Touch of Love Adult Day Health Center, Hickory NC
Transglobal Communications Foundation, New York NY
Ukrainian Relief Fund Rochester NY, Inc., Rochester NY
Umoja Kwest Action Agency, Inc., Baltimore MD
Upward Bound Recovery Center, Indianapolis IN
Urban M-Pact, Inc., Wilmington NC
Vision Mortgage Training Center, Inc., Charlotte NC
Vision Team, Dallas TX
Vista Youth Sports Fields Foundation, Inc., Vista CA
Walton Oconee Morgan Environmental Group, Inc., High Shoals GA
Wednesdays Woman Foundation, Inc., New York NY
West St. Paul Hockey Hall of Fame, West St. Paul MN
Western Wisconsin Workforce Development Board, Inc., La Crosse WI
Westminster Services, Inc., Orlando FL
Weston Lakes Women's Association Community Foundation, Inc., Fulshear TX
Wildplaces Foundation, Beverly Hills CA
Willow Towers, Inc., New Rochelle NY
Winter Haven Concert Band, Inc., Lake Alfred FL
With Open Arms, Incorporated, Raeford NC
Womens Resource Center of Clay County, Orange Park FL
World Evangelical Mission Team of New England, Inc., Mattapan MA
Youth & Family Transitional Center, Inc., High Point NC

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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