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Internal Revenue Bulletin:  2009-9 

March 2, 2009 

Announcement 2009-9

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
Alta Housing Corporation, Granbury TX
American Healthcare Foundation, Newport Beach CA
Arrowhead Center for the Arts, Eveleth MN
Bethel Baptist Economic Development, Inc., Montgomery AL
Bexar County Youth in Action, San Antonio TX
California State Youth Empowerment, Inc., Vacaville CA
Caring Community, Inc., Burlington IA
Ceeatta’s Housing, Inc., Richmond VA
Charros La Esperanza, Inc., San Marcos CA
City of Marion Recreation Association, Marion SC
Computer Homework Center, Ferndale MI
Cortez Hill Interfaith Housing Corporation, Lemon Grove CA
Educate for Life, Spring Valley CA
Evolve Project a Nonprofit Public Benefit Corporation, Los Angeles CA
First Family, Inc., Baltimore MD
Freedom in Christ Ministries, Brooksville FL
Future Executives, Inc., Brooklyn NY
Glory Ministries, Inc., Romulus MI
God’s Unique Angels Righteously Designed, Inc., Arlington TX
Good Neighbor Food Service, Paulden AZ
Heal America, Richmond Heights OH
In His Name, Justice, Education, and Social Services, Washington DC
Jehovah Adult Daycare, Spartanburg SC
J E W Ministries, Lake City SC
Mawus Mothers and Childrens Home Carson CA
Men In & Out of Schools, Inc., Riverdale GA
Multiple District 19 Lions Service & Leadership Development Foundation, Bellington WA
National Land & Wildlife Preservation, Inc., Gilmanton NH
Nora’s Vision NFP, Chicago IL
Philanthropy International, Clarement CA
R & N Adult Daycare & Youth Center, Hollandale MS
River City Small Business Connection, Sacramento CA
Schoolbox Foundation Corp., Atlanta GA
Serena Bailey Foundation, Inc., Lakeland FL
Shannon’s Place, Inc., Non for Profit, Chicago IL
Sturgeon Bay Breakfast Rotary Charitable Tr, Irving TX
Successful Living Services, Westland MI
Transition Network, Stafford TX
Vida Support Services Parent & Youth Counseling Organization, Whittier CA
Viet Vets Foundation, Inc., Houston TX
Zhinga-Wee-Thay, Inc., Irving 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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