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Internal Revenue Bulletin:  2010-21 

May 24, 2010 

Announcement 2010-36

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
ABC Music, Jonesborough TN
Access Health Services, Redford MI
After That, Inc., Lehigh Acres FL
Ann Jean Community Service, Inc., Culver City CA
Atlantic Coast Junior Golf Association, Myrtle Beach SC
Barbara’s Touch of Love Daycare and Learning Center, Greenwood MS
Changing Minds, Inc., New Orleans LA
Community Care Instructional Academy, Catalpa CA
Fair Haven Rehab Corporation, New Haven CT
Friends of Ujima, Inc., Mount Vernon NY
Godschil Resurrecting Senior Citizen Ministries, Jamaica NY
Healing Heart Ministries, Inc., Benson NC
Home, Austin TX
Horse Mountain R & R, Inc., Rayville MO
Institute for Human Development, Canton MI
Just Because Foundation, Smithtown NY
Koblah Foundation, Inc., Brookeville MD
Lighthouse Community Development Corporation, Little Rock AR
Moriah Ministry, Appleton WI
Mount Moriah Missionary Baptist Church WRS, Aberdeen MS
National Association of Preventive Kidney Care and Counseling, Inc., Annapolis MD
Prevailing Winds Group Home Corporation, Oakley CA
Primary Care Solutions Community Based Programs, Charlotte NC
Princess Theater Foundation, Harriman TN
Professional Providers Training Institute, Perris CA
Redeemer Barnabas Community Center, Inc., Downey CA
Redemption Ministries, Arvin CA
Shabach Ministries Help-Outreach, Long Beach CA
Smith Airfield Forever, Inc., Fort Wayne IN
Solano Stingrays Baseball Club, Vacaville CA
Sudan Family Education and Enrichment Center, Woodbury MN
Tarrant Net, Fort Worth TX
Teen Nubi, Inc., Fairburn GA
True Love Youth and Community Empowerment Inc., Lithonia GA
Worship and Praise Child Development Center, Richmond VA
YASU, Reading PA
Yoshida Young’s Youth Foundation, Gardena 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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