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Internal Revenue Bulletin:  2008-50 

December 15, 2008 

Announcement 2008-120

Foundations Status of Certain Organizations

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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
3D Athletics, Inc., Denison TX
After School Community Learning Center, Wingate NC
Alpha and Omega Fraternity, Inc., Goose Creek SC
Arkansas Committee on Occupational Safety & Health, Little Rock AR
Asociacion Mision Latina, Galand TX
BJ Connective Concepts, Inc., Cincinnati OH
Center for Educator Renewal Through the Arts, Houston TX
Center for the Advancement of Health and Biosciences, Menlo Park CA
Change Your World, Inc., Ridgeland MS
Changing Faces, Detroit MI
Charis Corporation, Inc., Jacksonville FL
Concert America for the Children, Inc., Norwood NC
Confidence Learning Center, Florissant MO
Covenant Life Ministries International, Inc., Hampton GA
Creative Housing Coalition, Lacanada CA
Crescent City Case Management, Inc., Richmond TX
DNA Economic Development Corporation, Inc., Washington DC
Edna Herbert Phillips Endowment, Inc., Schulenburg TX
Enterprise for Enterprenerrial Education, Hickory NC
Exile Alternative Diversion Program a California Nonprofit Public Bene, Richmond CA
Family Building Institute, Inc., Sussex WI
Family Support Circle, McDonough GA
First Community Outreach Center, Inc., Kansas City KS
God Cares Ministries, Denver CO
Happy Tails Animal Care Center, Monticello IN
Hogar Amparo, Inc., San Juan PR
Julian Youth Center, Memphis TN
Just Us, Inc., Dallas TX
Life Long Individual and Family Enrichment Center, Inc., Hampton GA
Lighthouse Community Information and Referral, Inc., Harrisburg PA
MCPBA Foundation, Inc., Miami FL
New Life Institute Hopecenter, Inc., Haslett MI
Peoples Advocacy Group, Washington DC
Phi Iota Iota Foundation, LaPlace LA
Plano Institute, Richmond Heights OH
Positive Image Program, Chicago IL
Project H.O.M.E., Inc., Bronx NY
Rainbow Women Wellness & Resource Center, Grants NM
Renaissance Outreach Services, Raleigh NC
Sailing Aboard Recovery Foundation, Inc., Catonsville MD
Shekinah Glory Helping Hand Services Corp., Miami FL
Sierras Center, LTD, Danielsville GA
South Shore Line Heritage Foundation, Gary IN
Stratford Community Alliance Network, Dallas TX
Village Group Partner’s Inc., Bradenton FL
Whole Village, Inc., Amite LA
Worldview Institute, Coral Gables FL
Young Athletes for Tomorrow, Detroit MI
Youth Challenge, Inc., Columbus MS
Yuma Tennis, Inc., Yuma AZ

      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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