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Internal Revenue Bulletin:  2011-3 

January 17, 2011 

Announcement 2011-3

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
19-A Certified Examiners Transportation Safety Training and Vocational Institute, Inc., Kiamesha Lake NY
ABU Enterprises, Inc., Altadena CA
Agape Youth and Development Center, Schaumburg IL
American Middle East Christian Congress, Oak Park MI
Bar None Renewal Center, Inc., Menifee CA
Believe and Achieve, Inc., Dallas TX
Bright Day Foundation, Chattanooga TN
Calvary Community Development Corporation of Morristown, Morristown NJ
Children Athletes and Artists Involved in Recreational Events, Inc., Ocoee FL
City of Refuge, Chicago IL
Clark County Literacy Council, Inc., Arkadelphia AR
Coalition to Preserve Bonelli Park, San Dimas CA
Community Action Network, Heber AZ
Community Restoration Center, Bexley OH
Creative Minds Family and Community Care Services, Inc., San Diego CA
Dance-A-Vision Entertainment, Oakland CA
Donerlson and Donerlson, Inc., East Point GA
Drawbridgez, Inc., New Haven CT
Edusphere Solutions, Inc., Kailua Kona HI
Federation of Families for Children’s Mental Health of Central Ohio, Columbus OH
Golf 2 Kids Foundation, Fort Worth TX
Greater Peoples Development Corporation, Dallas TX
Growth Objective Distribution, Shreveport LA
Hands Outreached Community Center, Inc., Tuskegee Inst. AL
Helens Haven, Baytown TX
Host and Hostess Service for Seniors, Inc., Atlanta GA
Intermodal Infrastructure Partnership, Long Beach CA
Kelly Family Foundation, Aurora CO
Lafayette Homeless and Community Services, Inc., Sacramento CA
Map Home II, Inc., Los Angeles CA
Ms. Wheelchair Wisconsin, Menomonie WI
Musician’s Aid Society of New York, Inc., New York NY
New Building Stones, Los Angeles CA
New Horizon Christian Community Outreach Center, Inc., Desoto TX
New Life Ministries CDC, Inc., Buffalo NY
New Mount Zion Foundation, Orangeburg SC
Paradise Ponies, Inc., Kurtistown HI
Porterville Community Center, Inc., Clarkton NC
Prabhupada Institute of Culture, Inc., Miami FL
Professional Association of Teachers Foundation, Virginia Beach VA
R E A L I T Y, Inc., Memphis TN
Silent Voices, Inc., Richmond Hill NY
Spirit of Life for All People Ministries, Inc., Brooksville FL
Springs of Life Community Outreach, Inc., Atlanta GA
Stingers Development Corporation, Pittsburgh PA
Taylor’s Housing Services, Inc., Prairie MS
Temple Life Ministries, Memphis TN
Texas Mental Health Peer Advocates, Georgetown TX
TLC Respite Care, Inc., Pocomoke City MD
Tybee Island Land Trust, Inc., Tybee Island GA
Upright, Inc., Albuquerque NM
Wings of Freedom, Inc., Little Rock AR
Youth Challenged Rehabilitation Center, Inc., Gibsonton FL

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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