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Internal Revenue Bulletin:  2010-19 

May 10, 2010 

Announcement 2010-31

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
Brown Star, Inc., Culver City CA
Center for Productive Worklife, Inc., Aldan PA
Chosen to Change Enterprise, Inc., Sacramento CA
Cover to Cover Ministries, Inc., Euless TX
Family Empowerment Zone, Inc., Saint Charles MO
Foundation of Daycare Providers, Phoenix AZ
Fountain of Hope Foundation, Yakima WA
Global Community Development Corporation, League City TX
Harmony Cultural Development Corporation, Lakeland FL
James Thomas & Associates, Inc., Morrow GA
Leonard E. Hicks Multi Purpose Community Center Incorporation, Baltimore MD
Nazareth Ministries, New Orleans LA
New Generation International Community Service, Miami Gardens FL
New Life Community Development Center, Atlanta GA
New Life Youth Development Corporation, Gary IN
Radicand Foundation, Pleasant Grove AL
Redeemed International Outreach Center, Palatka FL
Solid Rock Community Development Corporation, Hanover MD
Soulja Boyz and Girlz Academy, North Las Vegas NV
South Mansfield Community Association, South Mansfield LA
Starlite Williams Ministries, Inc., Katy TX
St. Clair Shores Lions Charities, Inc., St. Clair Shores MI
Tri-Centric Foundation, Inc., Brooklyn NY

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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