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Internal Revenue Bulletin:  2011-8 

February 22, 2011 

Announcement 2011-13

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
African American Future Society, Carrollton GA
After That, Inc., Lehigh Acres FL
Al Moreland Productions, LTD, Milwaukee WI
Association of Gospel Songwriters, Atlanta GA
Ballet Fedotov, Bradenton FL
Change Your Life Foundation, New Bern NC
Crossroads Folkloric Arts Association, Chicago IL
Daiscan, Inc., Union NJ
Dan Ashnic, Inc., Westland MI
Day Star Arise Production Company, Stockbridge GA
Eaton Youth Family Foundation, Los Angeles CA
Ellison’s Community Outreach Center, San Bernardino CA
Greater Sacramento Grandparent Network, Carmichael CA
Hair and Hope, Dallas TX
Health Care Africa, Inc., New Carrollton MD
Help, Hope, and Life, Inc., St. Louis MO
Indianapolis Symphonic Winds, Indianapolis IN
Institute of Physical and Postural Repatterning, Los Angeles CA
John H Shorter Community Service and Development Corporation, Newark NJ
Joy in Christ Ministries, Inc., Hernando FL
Kingdom Economic Development, Pinellas Park FL
Koreatown Police Booster Association, Inc., Los Angeles CA
Lanihuli Hawaiian Civic Club, Laie HI
Living Room Theatre Company, Vanderbilt PA
Neighborhood Housing Services of Lake County, Waukegan IL
News-2-Use, Inc., Raeford NC
Nicol’s Women and Children Shelter, Gadsden AL
Oakland Box Theater, Oakland CA
One Group Charities, Inc., Durham NC
Opens Arms Daycare Center, Inc., Camden MS
Organization for Urban and Rural Health and Nutritional Development Services, Memphis TN
River Cities Rollers Corporation, Sterling IL
Rotimi Foundation, Jackson NJ
Seeds of Greatness, Inc., Houston TX
Self Image, Inc., Lake Worth FL
(S I S) Stay in School, Inc., Chicago IL
Still The One, Naperville IL
Sutton Community Development Corporation, Inc., LaGrange NC
Waves of Glory Ministries, Inc., Catasauqua PA

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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