Internal Revenue Bulletin:  2010-49 

December 6, 2010 

Announcement 2010-90

Foundations Status of Certain Organizations

Table of Contents

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
AARDMORE Center, Inc., Evansville IN
Accent Center for Training, Baton Rouge LA
Affordable California, Los Angeles CA
African American Foundation of Greater Miami, Inc., Miami FL
Albert Jenkins Sr. Ministries, Inc., Greenville MS
AM Envirotraining, Inc., San Antonio TX
Angelic Touch Medical Mission International, Inc., El Paso TX
Archeologic Alchemy, Pie Town NM
Art in the City, Inc., Markleysburg PA
Atlanta Doo-Wopp Association, Inc., Fayetteville GA
Atlantic Outreach and Resource Center, Los Angeles CA
Baby Boomers and Beyond, Inc., Denham Springs LA
Balance Your Game, Orange Park FL
Baptist Dude Ranch for the Elderly, Victorville CA
Battle Plan Promotions, Columbus OH
Ben Terry Youth Foundation, Santa Rosa CA
Bertrand Neighborhood Association, Dallas TX
Bishop Ministries, Inc., Pearland TX
Blessing 4 U Incorporated, Little Rock AR
Bridge of Hope, Inc. (B.O.H., Inc.), Garden City GA
Bridges of Hope Community Development Center, Inglewood CA
Caribbean Source, McDonough GA
Century Club, Scottsdale AZ
Chapel of Truth Maranatha, Philadelphia PA
Childrens Development Initiative, Racine WI
Christian Renewal Ministries, Spokane WA
Christians at the Roundtable of our Lord and Savior Jesus Christ, Bishopville SC
Community Enhancement Corp., Detroit MI
Community H E L P, Inc., Detroit MI
Community Intervention and Assistance Foundation, Sanger CA
Computer Career Center Scholarship Fund, Inc., Garden City NY
Covenant Housing, Inc., Minneapolis MN
C R Y Outreach, Florissant MO
Dads are Doing Something Foundation, Ann Arbor MI
David G. Burnet Museum, Inc., Houston TX
Division One Kiwanis Foundation, Inc., Mitchellville MD
DM Steps, Los Angeles CA
Doin Us Proud, Oakland CA
Donna P. Jackson Ministries, Inc., Tulsa OK
Ebauche Foundation of the Arts, New York NY
Eucalyptus View, Inc., Escondido CA
Family Promise, Southgate MI
Federal City Associates, Inc., Washington DC
Forever Ministries, West Covina CA
Foundation for Efficient Living, Los Angeles CA
Fraternidad Salvadorena Pro Guasapa, Fontana CA
Free Indeed, Inc., Wheat Ridge CO
Fresh Start of Monroe, Inc., Azle TX
Ganesh Balakrishnan Foundation, Chanhassen MN
Genrecord Online, Inc., Kansas City MO
G G & K Ventures, Inc., Prairie View TX
Good Neighbor Program, Inc., Van Nuys CA
Granbury Educational Access Channel, Inc., Granbury TX
Grand Housing and Finance, Inc., Arlington TX
Grassroots Agro-Protection Corporation, Beltsville MD
Greater Quinn Community Development Corporation, Detroit MI
His Ministries, Gladstone MO
Historic Capitol Theatre Restoration Project, Brownsville TX
Historic Poindexter Park Community of Shalom Zone, Jackson MS
Hodari Hope, Hinesville GA
Homeless Aged and Youth Awareness of Texas, Duncanville TX
Honey Bears, Inc., Los Angeles CA
I Have Crossed the Red Sea Ministry, Houston TX
Inca Imports, Inc., Warrenton VA
Incentive Ranch, Inc., Wallis TX
In the Mighty Name of Jesus Christ Ministry, Canal Winchester OH
Jenn Lioy Education Foundation, Petaluma CA
Joshuas House, Troutdale OR
Lakeside Optimist Youth Foundation, Lakeside CA
Lillie Bell Corporation, Inc., Atlanta GA
Lincoln Prep Boys Basketball Foundation, San Diego CA
Living Word of God Community Center, Inc., Fort Wayne IN
Loving Care Assisted Living Center, Missouri City TX
Mercy Group, Chesterfield MO
Metro Sportsmens Club, Coleman MI
Ministries of Mercy, Baltimore MD
Mississippi River Citizens Commission, Dakota MN
MS Delta Housing Program, Inc., Jackson MS
Musicians and Artists of Collin County, Inc., Plano TX
New Horizon Community Services, Jesup GA
New Start Outreach Ministries, Inc., Long Beach CA
Ozone Business Gallery, Youngstown OH
Panhandle Aquatics, Inc., Amarillo TX
Papillon Industries Incorporated, Springfield VA
Peace Center, Inc., Bowie MD
People With a Vision, Harrisburg PA
Priestley Chapel Outreach Ministries, Inc., Canton MS
Reach One Teach One Academy, Inc., Charlotte NC
REC Club, Wareham MA
Rewards Network, Pittsburgh PA
Rhea’s Educational Arts Foundation, Pikesville MD
San Jeronimo Foundation, San Geronimo CA
Second Chance Ministry, Silver City NC
Shelem Corporation, Troutdale OR
Sigma Oklahoma Foundation, Oklahoma City OK
Sisters Housing, Elk Grove CA
Spanish Mustang Foundation, Estancia NM
Spirit of Life Foundation, Inc., Rockville MD
Strategic Partnership of Michigan, Inc., Southfield MI
Swift Track Club, Inc., Farmington Hills MI
Take the Reins, Inc., Fairfield CA
Teddy Bear Club Daycare, Inc., Brooklyn NY
Time Out for Christ Christian Missionary, Stone Mtn GA
Training Authority Group, Inc., Charleston WV
Tree of Life Aftercare Program, Louisville KY
T.W.C. Residential Facility, Inc., Pine Bluff AR
Ujima Mission to Africa, Montclair NJ
Umueze Visions, Inc., Philadelphia PA
United Vietnamese Americans, San Jose CA
Valley CAN, Fresno CA
Vision of Fire Ministries, Lodi CA
Westchester Childrens Museum, White Plains NY
Westside International Ministries, Dover DE
Whaz-Up Productions, Inc., Clarkesville GA

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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