Announcement 2004-19

Announcement 2004-19

Announcement 2004-19

Foundations Status of Certain Organizations

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. NameCityState
100 Black Men of America, Inc., Greater Dallas Chapter,DallasTX
100 Blacks Who Care, Inc.,BrooklynNY
Addison Terrace High Rise Resident Council,PittsburghPA
African Centre for the Constructive Resolution of Disputes,New YorkNY
African Liberation League,Los AngelesCA
African Refugees Relief Organization, Inc.,AtlantaGA
Agape Life Center,WichitaKS
Agape Productions, Inc.,PassaicNJ
Ambassadors For Christ Family Enhancement, Inc.,MiamiFL
American Friends of Children of Africa,DoverDE
American Friends of Masterprize, Inc.,San FranciscoCA
Andrea Levine Foundation,Cherry HillNJ
Angel of Mercy Group Home, Inc.,Hacienda HeightsCA
Anti-Racist Education,ColumbusOH
Appalachian Counseling Foundation,PortsmouthOH
Armenian International Womens Association Los Angeles Affiliate, Inc.,GlendaleCA
Arts Engine, Inc.,Beverly HillsCA
Arts Incorporated in Human Services Ltd.,Rego ParkNY
Ashtabula County Foster Parent Support Group,GenevaOH
Badrock Fire and Quick Response Unit,Columbia FallsMT
Bar & Restaurant Service, Inc.,ProvidenceRI
Barbaras Playhouse a Haven For Little Angels, Inc.,West Palm BeachFL
Basic Care of Greenfield, Inc.,GreenfieldOH
Beyth Millo Ministries, Inc.,BlairsvilleGA
Black Star Housing Development, Inc.,HoustonTX
Bookmark Production, Inc.,ProvidenceRI
Boys and Girls Club of Lamar County,PurvisMS
Bruce Coslets Executives for Charity,W. ChesterOH
Building Links, Inc.,IthacaNY
Buy American Campaign, Inc.,Laguna HillsCA
California Organization For Assistive Technology Support,OrangeCA
Calvary Cathedral International, Inc.,Fort WorthTX
Capital Properties, Inc.,BirminghamAL
Carey Hill Development Corporation, Inc.,North AugustaSC
Caring For Families,LeiceisterNC
Cass County Boys & Girls Club, Inc.,AtlantaTX
Central New Life Outreach Ministries, Inc.,AnchorageAK
Charity Human Services Organization, Inc.,FreeportNY
Charles T. Carter Pastoral Education Foundation,BirminghamAL
Christian Helping Hands, Inc.,Port ChesterNY
Christian Rescue Mission, Inc.,DaytonOH
Cincinnati Spikes,CincinnatiOH
Citizens For Recreation, Inc.,Enosburg FallsVT
Classicway Cagers,CincinnatiOH
Clear Vision Foundation,MontpelierVT
Clinica San Pablo,El MonteCA
Clinical Research Network, Inc.,Scotch PlainsNJ
Coalition For a Safer Healthier Community,KerrvilleTX
Collier County Community Tennis Foundation,Marco IslandFL
Combined Fraternal Organizations of South Phoenix,PhoenixAZ
Commercial Assistance Program, Inc.,SummitNJ
Commonwealth Landmarks Foundation,Oil CityPA
Community Improvement Corporation of New Richmond Ohio,New RichmondOH
Community Support Initiative, Inc.,PittsburghPA
Community Youth Development Services,ColumbusOH
Conservative Front, Inc.,AthensOH
Consumer Debt Management Corp.,RockvilleMD
Cook Communications Ministries International, Inc.,Colorado SpringsCO
Council For Public Deliberation,ColumbusOH
Councils of Governments of Beaver & Butler Counties,AliquippaPA
Counseling & Education Foundation For Texas Youth,HoustonTX
Court Street Common, Inc.,ExeterNH
Craighead County Citizens For Decency, Inc.,JonesboroAR
Creative Clowns Under Construction, Inc.,Mount VernonOH
Creative Community Development and Housing Corporation,RichmondVA
Crepe Myrtle,MemphisTN
Crime Victims Legal Assistance,PhiladelphiaPA
Cultural Society of Inland Empire,Apple ValleyCA
D B Funds, Inc.,DallasTX
Dare to Dream Foundation, Inc.,TuskegeeAL
Dauphin County Economic Development Corp.,HarrisburgPA
Davids Heart,EulessTX
Delta Lambda Sigma Chapter of Phi Beta Sigma, Inc.,Port PierceFL
Destiny Ministries,ColumbusOH
Discipling Com,San DiegoCA
District of Northwest Schools Foundation,CincinnatiOH
Doctors Care Project of Bakersfield,BakersfieldCA
Drinkers Against Drunk Drivers,ConcordCA
Earth Rise Spirituality and Educational Center, Inc.,ScrantonPA
East Canton Community Sports Complex Committee,East CantonOH
East Cleveland Park Commission,ClevelandOH
East Orange Urban Renewal Housing Development Corporation,NewarkNJ
Edon Summer Ball League,EdonOH
Education For Industry,SayrePA
El Rescate Development Fund, Inc.,Los AngelesCA
Elders Place II, Inc.,PhiladelphiaPA
Electra Productions, Inc.,New OrleansLA
Emergency Management Volunteers,San DiegoCA
Enjoy Theatre, Inc.,ColumbusOH
Envisions Learning Center,ShermanTX
Esther L. Stewart Memorial Fund, Inc.,DublinOH
Euharlee Valley Historical Society,RockmartGA
Expressions For Life Funding Foundation,Tahoe VistaCA
External Educational Resources, Inc.,PortlandME
EZ Transportation, Inc.,ToledoOH
Facts of Life,LodiCA
Fair Elections Commissions,ShippensburgPA
Faith Temple New Hope Community Development Corporation,East OrangeNJ
Feed Our Children Ministries, Inc.,SarasotaFL
Fertile Ground Ministries,DecaturAL
First Things Corp.,St. LouisMO
Florida Community Homes, Inc.,Ft. LauderdaleFL
Fondazione Regionale Christoforo Colombo,Italy
Foundation For Educational Alternatives in the Rural South,MaconMS
Foundation For Health in Aging, Inc.,New YorkNY
Foundation For Understanding Chinese Business,KingstonPA
Foundation Maria of Nevada,Las VegasNV
Fraternidad Peruana De Utah,MurrayUT
Freeburg Area Community Development Assn.,FreeburgIL
Freeport Baseball Association,FreeportPA
Friends Glen,PhiladelphiaPA
Friends of Ash,AllentownPA
Friends of Children Society,VancouverWA
Friends of Gummi, Inc.,NaplesFL
Friends of Phoenix Advantage Charter School, Inc.,PhoenixAZ
Friends of the Boardwalk, Inc.,BrooklynNY
Friends of the Great Falls Library,Great FallsVA
Friends of the Hallstead-Great Bend Ranch Library,HallsteadPA
Gallman National Historic District Association, Inc.,GallmanMS
Galveston Humane Society,GalvestonTX
GAM Home Aid, Inc.,NashvilleTN
Gateppis Balloons,WaynesboroVA
Georgetown Alliance For Liberty and Freedom,WashingtonDC
Germantown-Venango Farmers Market Community Development Corp.,PhiladelphiaPA
Gibbs Community Foundation,OaklandCA
GIF Outreach, Inc.,ElizabethtownKY
Glenville Health Foundation,ClevelandOH
Glory Foundation,ColumbiaSC
God First,North HollywoodCA
Good Ground Ministries,CottonportLA
Good Orderly Direction,LorainOH
Good Messenger,AntelopeCA
Good Samaritan Ministries,Fort ScottKS
Goshen Cancer Foundation,PataskalaOH
Gotell Communications,DallasTX
Grace Institute,Shaker HeightsOH
Grace Retirement Centers, Inc.,PasadenaTX
GRC-II Charities, Inc.,MiddletownNY
Great Divide Orchid Society,HelenaMT
Greenhouse Ministries, Inc.,LebanonOH
Greenwich 2000, Ltd., More Philips & Duncan PC,GreenwichCT
Growing Peace Foundation,KetteringOH
Guernsey County Society For the Physically Challenged, Inc.,CambridgeOH
Haitian Agency Cultural & Technical Corporation,AtlantaGA
Hale Ohana O Kapaa,KapaaHI
Hanai I Ka Uhane O Na Keiki to Foster the Spirit of Children,HonoluluHI
Harvey Community Center,HarveyIL
Heart Rock TV, Inc.,FranklinTN
Helping Educators Remove Obstacles,AkronOH
Helping Hand For Relief & Development, Inc.,FarmingdaleNY
Heritage Center For Human and Community Development, Inc.,BirminghamAL
Hillcrest Community Services & Free Store,AmeliaOH
His Arms Extended Community Outreach Center, Inc.,Pompano BeachFL
His Image Creations,PickeringtonOH
Hollies Hope, Inc.,MetairieLA
Housing Partners Community Development Corporation,AmblerPA
Huggle, Inc.,MiamiFL
Humane Society of Beaverhead County,DillonMT
I E C A Foundation of Arizona, Inc.,PhoenixAZ
Illyrian Group, Inc.,Los AngelesCA
In Motion Sports, Inc.,NewportKY
Inner City Perceptions, Inc.,ArnoldPA
Inspired Ministries,PotreroCA
Institute For Ethics in Education,HudsonOH
Institute For the Economic Development of Children,PhiladelphiaPA
Institute For the Study of the Magisterial Teaching of the Church,WorcesterMA
Institute of Genetics Education,Santa FeNM
Inter Denominational Energy and Economic Development Coalition,PhiladelphiaPA
International Football Club of Pennsylvania,MurrysvillePA
International Institute of S P O R T, Inc.,GeorgetownTX
International Shalom Institute, Inc.,Miami BeachFL
International Society of Otrhnlrngc Allergy and Immunology, Inc.,PittsburghPA
Isaiah Services,Laguna HillsCA
Istanbul Heritage Fune, Inc.,New YorkNY
Jackson Purchase Transportation Museum, Inc.,BentonKY
James Buddy McGirt Foundation For Children,New YorkNY
JCLS Ministries, Inc.,CamdenOH
Jesus Fellowship,San DiegoCA
Joe Robbie Foundation For Children,BoulderCO
John & Ada Diedrich 4-H Camp, Inc.,WorthingtonKY
Ju-Jitsu Shotokan Karate Association,DarbyPA
Kansas Ferret Association KFA,LawrenceKS
Kay Baxter Foundation, Inc.,Spring ValleyNY
Kealihooneaiana the Dallas Mossman Voegler Ohana,HonoluluHI
Keep the Faith Foundation, Inc.,JacksonMS
Keeshond Sunshine Rescue Foundation,WoodburyMN
Keystone Center of Music and the Arts,MilfordPA
Kid Power,OlympiaWA
Kiddy City Development Center, Inc.,ChicagoIL
Kingdom Harvest Ministries, Inc.,Los AngelesCA
Koleinu,ReynoldsburgOH
Ladies of Essence,WaterlooIA
Land of Flourishing Virtue, Inc.,San GabrielCA
Leadership Center,HoustonTX
Leadership Potential, Inc.,Avondale EstGA
Lee County Lacrosse, Inc.,Fort MyersFL
Levine & West Group Home For Boys,HawthorneCA
Liberty Place Clubhouse,PittsburghPA
Life Concerns Education and Counseling, Inc.,CincinnatiOH
Louisiana Repertory Theatre Company,HoumaLA
Lovell Johnson Quality of Life Center, Incorporated,MilwaukeeWI
Loveman Village Resident Council, Inc.,BirminghamAL
Lucas Outdoor, Inc.,Washington Court HouseOH
M-Pact Youth Services,CincinnatiOH
Mack Ministries,ToledoOH
Maria Olberding Foundation,CincinnatiOH
Maryland Mountain Trust, Inc.,LonaconingMD
Mastee International,AnnandaleVA
Master of Breakthroughs,BaltimoreMD
Matthew Harrington Memorial Fund,JamisonPA
MCPBA Foundation, Inc.,MiamiFL
Mentoring For Occupational Readiness and Employment,St. CharlesIL
Merrifield Estates, Inc.,PortsmouthVA
Messiah International Foundation,Beverly HillsCA
Mi Casa Su Casa Housing Development Corporation,Menlo ParkCA
Mid Atlantic Golfers Association, Inc.,AtlantaGA
Middle Road Foundation,Santa FeNM
Millennium Center For Digital History,WashingtonDC
Millennium Philadelphia Celebration,PhiladelphiaPA
Mine Victims Fund,CharlottesvilleVA
Mineola Senior Citizens Center, Inc.,MineolaTX
Mission Emmanuel,PortlandOR
Mobility Impaired Resources, Inc.,BillingsMT
Montana Mining Association-Mine Safety Program,HelenaMT
Mortal Angels, Inc.,CarsonCA
Motion Picture Industry Charitable Alliance,SpringfieldOH
Mount Carmel Area School District Education Foundation,Mount CarmelPA
Mu Chapter of Sigma Chi Foundation,GranvilleOH
Mu Sigma Zeta Chapter of Zeta Phi Beta Sorority, Inc.,San DiegoCA
Multicultural Art Academy,DallasTX
N B Cbethel-U S A Housing, Inc., Thirty Two,NewarkOH
Name Center — Pelham,PelhamAL
NATAS Northwest Regional Scholarship Foundation,SeattleWA
National Nephrology Technical Certification Board,SunnyvaleCA
National Voluntary Health Facility 5, Inc.,BrooklynNY
Neighborhood Investment Resources,DaytonOH
Neighborhood Learning Options, Inc.,GermantownMD
Neighborhood Storehouse Association, Inc.,Third StreetGA
Nevada Association of State and Drug Abuse Programs,Las VegasNV
New Community Builders, Inc.,Jersey CityNJ
New Concept Visions 2000, Inc.,HollywoodFL
New Covenant Development Foundation,Heath SpringsSC
New Mexico Hispano Entertainers Association,AlbuquerqueNM
Nisan Young Women Leaders USA, Inc.,New YorkNY
North Carolina Association of Black Lawyers Foundation, Inc.,DurhamNC
North Carolina Association on Aging Foundation,Rocky MountNC
North Carolina Dance & Dance Sport Foundation,RaleighNC
North Central Pennsylvania Ice Sports, Inc.,WilliamsportPA
North Hardin Youth Cheerleading League, Inc.,RadcliffKY
North Star Foundation,Cedar CityUT
Northridge Pee Wee Football Association,DaytonOH
Northside Center For Women, Inc.,S. HamiltonMA
Northumberland County Organizational Resources For Community Outreach,KulpmontPA
Oaks Group, Inc.,San AntonioTX
Oasis Community Development Corporation,CamdenNJ
Ohio Campus Ministry For Korean Students, Inc.,Huber HeightsOH
Ohio Community Schools Center,ColumbusOH
Ohio Firefighters Benevolent Fund,CincinnatiOH
Ohio High School Cup,SpringfieldOH
Ohio Premier Too, Inc.,DublinOH
Ohio Valley Boxing, Inc.,DaytonOH
Ohio Valley Youth Athletics, Inc.,DaytonOH
Old Logandale School Historical and Cultural Society,LogandaleNV
Olentangy Heritage Foundation,DelawareOH
One Community One Goal, Inc.,MiamiFL
Opera For Everyone, Inc.,HavertownPA
Opera Institute of California,San JoseCA
Orchard Place East at Spartanburg, Inc.,ColumbiaSC
Oxford Animal Rescue Foundation, Inc.,CamdenOH
Parade Street Development Corporation,EriePA
Parents and Children Against Drugs,PhiladelphiaPA
Parents Backing Students,Baton RougeLA
Parents Empowerment Coalition,CincinnatiOH
Partners For Human Progress, Inc.,SomersNY
Patrick F. Knapp Scholarship Fund,Central CityPA
Peerspectives, Inc.,SyracuseNY
Peggy Still Foundation For Creation & Education of New Music, Inc.,RoswellGA
Pennsylvania Performing Arts Company,North WalesPA
Pentecostes Siglo XXI,AnaheimCA
Philadelphia Polo Club, Inc.,VillanovaPA
Philip Procaccino Memorial Scholarship Fund,VinelandNJ
Phoenix House, Inc.,WarrenPA
Physicians Council For the Hearing Impaired,Huntington BeachCA
Pike County Youth Soccer League,WaverlyOH
Playback Theatre Midwest,ChicagoIL
Plover Hill Productions, Inc.,IpswichMA
Plum Street Foundation,PhiladelphiaPA
Polacek Family Human Needs Fund,JohnstownPA
Police and Community Together Community Volunteer Services,TacomaWA
Polish American Radiological Education Trust,BostonMA
Polk Community Preschools Association, Inc.,Winter HavenFL
Poor Box Consortium For the Arts,WestervilleOH
Poplar Bluff Soccer Club, Inc.,Poplar BluffMO
Pot Belly Pig Rescue, Inc.,Las VegasNV
Powhatan Fair Association,PowhatanVA
Praise and Worship Ministries,DublinOH
Prillerman,ColumbusOH
Primera Iglesia Cristiana Nueva Vida Amor Y Verdad, Inc.,BuffaloNY
Professional Cosmetologists and Barbers Association,CincinnatiOH
Progressive Youth Foundation,DanvilleCA
Project Enrichment,CincinnatiOH
Project Feel Better, Inc.,White PlainsNY
Project Green of Montana, Inc.,ButteMT
Prospect Terrace Resident Council,E. PittsburghPA
Public Education Foundation of Monroe County, Inc.,MonroevilleAL
Purpose For Life Foundation,ColumbusOH
R Carolina Life Center,KershawSC
Rainbow Farms Therapeutic Riding Center, Inc.,AtlantaGA
Rainbows End, Inc.,PolandOH
Rankin Arts Coalition, Inc.,BrandonMS
Reach Out Ministries,SpringfieldOH
Real Hope Cafe,FisherWV
Recovery Foundation, Inc.,MiamiFL
Redeeming Word Christian Academy, Inc.,Ft. LauderdaleFL
Region Three School-to-Work Alliance,LimaOH
Rhema Outreach Ministries, Inc.,HarleysvillePA
Richmond Conservative Union,RichmondVA
Riggers Athletic Club,HonoluluHI
Roberson Economic Development, Inc.,Pembroke PinesFL
Rocky Mountain Forestry and Fire Suppression,LittletonCO
Roswell Outdoor Theatrical Association, Inc.,RoswellNM
RX2000 Foundation,MinnetonkaMN
Safe House Services, Inc.,Sherman OaksCA
Safer Children Agency,S. WilliamsportPA
Safety Net Foundation,PhiladelphiaPA
Saint Jude House,WichitaKS
Samantha Foundation, Ltd.,Ellicott CityMD
San Francisco Partnership,San FranciscoCA
Sanctuary for the Arts,PortlandOR
Senior and Disabled Services of North Carolina, Inc.,Red SpringsNC
Seven Oaks Tenant Association,Kansas CityMO
Shabbat New York, Inc.,New YorkNY
Shadowbrook Animal Rescue,LouisvilleKY
Shamrock Gym of Cincinnati, Inc.,LovelandOH
Shelter Eldercare Foundation, Inc.,BaltimoreMD
Shepherds Learning Centers a Charitable Foundation,LoomisCA
Shiloh Entreprenurial & Economic Development Corp.,PlainfieldNJ
Sistahs in Good Company,Cedar RapidsIA
Slavic Support and Assistance Association,W. SacramentoCA
Society of Hearing-Impaired Physicians, Inc.,AmblerPA
South Bend Firefighters Association,JacksonvilleAR
South Central Oregon Domestic Violence Coalition Haven House,La PineOR
Southern New Orleans Association of the Deaf,New OrleansLA
Sport Psychiatry Foundation, Inc.,Pacific PalisadesCA
St. Mathews Community Development and Management Corporation,BaltimoreMD
Star Toys Museum, Inc.,LinthicumMD
Supervise Family Interaction Center, Inc.,Grand BlancMI
Suspicious Cheeselords, Inc.,WashingtonDC
Teen Challenge International Madison Life Center, Inc.,MadisonWI
Terrace Poe Tennet Council, Inc.,BaltimoreMD
Tomorrows Hope, Inc.,JeffersonWI
Touched By a Paw,WhitewaterWI
Transitional Support Services,Ft. WashingtonMD
Travesties Project, Ltd.,MadisonWI
Tri-Quest Charities, Inc.,La CrosseWI
Trivisions, Inc.,New CarrolltonMD
Tropic Org Association For Resources & Tropical America,WashingtonDC
U S-Taiwan Business Forum,ArlingtonVA
Unique Rescue Base,FerndaleMI
United Neighbors Involved in Quality Urban Exp Unique Development, Inc.,WashingtonDC
United States Chechen Republic Alliance, Inc.,Silver SpringMD
Unity Project, Inc.,AnnapolisMD
Vantage Point Forum, Inc.,Colorado SpringsCO
Via Dolorosa Genesis Project,DetroitMI
Victims Impact Video, Inc.,Owings MillsMD
Viola Club of MD-DC & VA, Inc.,BaltimoreMD
Wallace Development Corporation, Inc.,Riviera BeachFL
Walter Graham Society, Inc.,DaytonOH
Warrington House, Inc.,BrooklynME
Way Out Foundation,TorranceCA
Waynesville Athletic Facilities Committee, Inc.,WaynesvilleOH
We Care Foundation, Inc.,CincinnatiOH
Wellness Foundation of San Ramon Valley,San RamonCA
West Hertel Academy Parent Association,BuffaloNY
White Bear Lake High School Wrestling Booster Club,White Bear LakeMN
Whitehall Day Care Center, Inc.,WhitehallWI
Wiconi Teca,InteriorSD
Wildtalk,Williams BayWI
Willie Mae Webb Home For Unwed Mothers, Inc.,MinneapolisMN
Wings For Kids, Inc.,MechanicsburgPA
Winnemucca Soccer Club,WinnemuccaNV
Wisconsin Black Law Alumni Association Corp.,MadisonWI
Wisconsin Braille,CazenoviaWI
Wisconsin Deaf Sports Club, Inc.,Sun PrairieWI
Wisconsin Education Reform Foundation,MadisonWI
Wisconsin Futurity Horse Festival,PewaukeeWI
Wisconsin Handgun Violence Prevention,MilwaukeeWI
Wisconsin Multisport, Inc.,MadisonWI
Wisconsin National Organization For Women Education Fund, Inc.,MadisonWI
Wisconsin North Youth Ballet State Regional Arts Center,Eau ClaireWI
Wisconsin Siberian Husky Rescue,MadisonWI
Wisconsin State Youth Baseball League, Inc.,MilwaukeeWI
With Him, Inc.,Oak RidgeTN
Women of God,WalkerMN
Y O C A, Inc.,ToledoOH
Young Artisans Research & Design Center, Inc.,PittsburghPA
Young Singers of Darlington, Inc.,DarlingtonSC
Youth Determined to Succeed, Inc.,PittsburghPA
Youth Education Scholarship Services,LathropCA
Youth Owning Urban Responsibilities Service,MinneapolisMN
Yukla27,LakewoodCO
Yuma Family YMCA Foundation,YumaAZ
Zoelife Ministries, Incorporated,Baton RougeLA

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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