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Internal Revenue Bulletin:  2009-45 

November 9, 2009 

Announcement 2009-76

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
Angelic Creations, Inc., Semmes AL
Apex Care and Learning Center, Inc., Tylertown MS
Blaine Community Outreach, Sunflower MS
Breaking Chains, Inc., Philadelphia PA
CARE, Dallas TX
Carolina Center for Non Profit Resources, Lexington SC
Chattanooga Inner City Outreach, Inc., Chattanooga TN
Childrens Village & Pre-School, Tampa FL
Community Healing and Restoration Ministries, Inc., Raleigh NC
Cooperative Community Services, Wichita KS
Commonwealth Child Development Institute, Clifton VA
Covenant Life Foundation Community Development Corporation, New York NY
Crowned Vision, Inc., Conyers GA
Dance With Me Program, Oak Park MI
Delaware Breakthrough Programs, Inc., Middletown DE
Divine Destiny, Garyville LA
Education for a Better World, Peoria AZ
Genesis Area Development, Brownwood TX
Helping Others Prepare for Excellence, Riverside CA
Imani Missions, Inc., Edgewood MD
Interstate River Consortium, Springdale OH
James Legg Scholarship Fund, Levittown NY
Lighthouse Haven, Inc., Stockton CA
Manageable Lifestyle Center, Inc., Terrell TX
Mid-West IMPACT Org., Chicago IL
National Endowment to End the Digital Divide Foundation, Azle TX
Prosperity Place, Inc., Charlotte NC
Samata Sarana USA, Inc., New Rochelle NY
Social Progress, Inc., Richmond CA
Sons of Salvage Corp., Carol Stream IL
Success Reading Program, Bronx NY
Sundance Community Resource Center, Inc., Corinth NY
Therapeia Ministries, Killeen TX
Triple R. Partnerships, Bellflower CA
Tzedaka Fund, New York NY
Unity One Corporation, Long Beach CA
Womens Cancer Center Foundation, Las Vegas NV
Women of Power Outreach Ministry, Inc., Landrum SC
Worldone, Ltd., Northampton MA
Youth Community Cartoon Network, Inc., Los Angeles CA

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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