Announcement 2004-62

Announcement 2004-62
in: Announcement 2004-62

Announcement 2004-62

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
Achondroplasia Information Source,HubbardTX
African Communities Sustainable Development Foundation, Inc.,St. MountainGA
Aging Well Foundation, Inc.,New YorkNY
Alumni of Hammond LA Black Schools,HammondLA
American Cabin Girls,SaylorsburgPA
American Foundation Researching International Conservation of Anim,SlaughterLA
American Friends of the Shakespeare Birthplace Trust, Inc.,AlexandriaVA
American Lhasa Apso Health & Education Trust Fund,RestonVA
Anani Cultural Healing Arts Center,ComptonCA
Angel of Grace Ministry, Inc.,JohnstownPA
Animal Haven, Inc.,YumaAZ
Aquakids, Inc.,ConwayAR
Art for All,PurcellvilleVA
Association for Deaf Children, Inc.,DraperUT
Beacon Foundation,BrentwoodTN
Buffalos Green Gold Development Corporation,BuffaloNY
Building Kitsap Families,SilverdaleWA
Bush Street Synagogue Cultural Center,San FranciscoCA
Canaan Corporation,VictorvilleCA
Caribbean Unity Fund,New YorkNY
Carl & Sandie Spann Ministries,KilgoreTX
Center for God,TerrytownLA
Center for Orhtotic & Prosthetic Rehabilitation Institute, Inc.,LouisvilleKY
Center for Research on the Origins of Art and Religion,RichmondME
Central Indiana Skywarn Association, Inc.,BrownsburgIN
Chance Group Company,St. PaulMN
Chibb Foundation,McLeanVA
Chijan International Charitable Foundation,MaconGA
Child Protection Education of America, Inc.,TampaFL
Children First,BellinghamWA
Choctawhatchee Coastal Conservancy Corporation,NicevilleFL
Christian Unity International Association,North CharlestonSC
Coastal Carolina Partners, Inc.,WilmingtonNC
Collie Rescue Foundation of New Mexico,Los AlamosNM
Colorado House of Ruth, Incorporated,AuroraCO
Columbia County Fair Foundation,CambriaWI
Common Care Foundation,BrooklynNY
Community Addiction Services,ChicagoIL
Community Housing Assistance Corp.,Cape CanaveralFL
Community Resource Group,Elk GroveCA
Convergence Health Institute,Santa MonicaCA
Disability Center,LakewoodCA
Divine Angels Daycare, Inc.,BronxNY
Douglas C. Petan Victim Assistance Fund,JolietIL
Eagle Life Christian Academy,WaldorfMD
Eatonville Lion's Club Holliday Memorial Park,PuyallupWA
Economic Housing Resources, Inc.,ConwaySC
Elite Counseling Services, Inc.,San AntonioTX
Elizabethtown Christian Academy,ElizabethtownKY
Emsor 3/4, Inc.,ElkviewWV
Estacada Exotic Animal Sanctuary,EstacadaOR
ETP International, Inc.,East GranbyCT
Foundation for Advanced Craniofacial Education, Inc.,GlendaleWI
Foundation for Family Happiness,ArlingtonVA
Foundation for Teaching and Education Excellence,DoverDE
Friends of the Clark County Fair,VancouverWA
Friends of the Weehawken Waterfront, Inc.,WeehawkenNJ
Futures Institute for Sustainable Development, Inc.,GlastonburyCT
Gateway Community Preparatory School,Boynton BeachFL
Global Electronic Institute, Inc.,Capital HeightsMD
Gospel Music on the Move, Inc.,Des MoinesIA
Grace Economic Development, Inc.,Opa LockaFL
Greater Life Community Development Corporation,DetroitMI
Greater Light Church of Christ,ChesterfieldVA
Hareds Helpful Hands,MinneapolisMN
Herbert Johnson Jr. Ministries, Inc.,West Palm BeachFL
Historical Society of the Town of East Bloomfield,East BloomfieldNY
In His Presence Unto All Nations, Inc.,ElizabethNJ
International Public Management Network,SalemOR
J. Hannah Bergin Productions, Inc.,AustinTX
Justa Foundation,AustinTX
Kingsland Park, Inc.,KingslandTX
Lakeland Village/Wildomar Taxpayer Association,WildomarCA
Leadership Council on Health and Safety, Inc.,WashingtonDC
Live Ocean Foundation,Arroyo GrandeCA
Lone Star Stories, Inc.,San AntonioTX
Long Island Hispanic Chamber of Commerce Charitable Fund, Inc.,Kings ParkNY
Los Angeles Academy for Career Enhancement,InglewoodCA
Mabryer Foundation,RichvaleCA
Mason Foundation - Seniors With Pets,Federal WayWA
Masters Group Foundation,SalemOR
Mauldin Scholarship Fund Account,North Little RockAR
Messiahs House, Inc.,ArmonkNY
Moms and Babes Too MSSP ISSP, Inc.,DetroitMI
MSMBC, Inc.,East St. LouisIL
Mujahid Daoud Foundation Building Islam Masjids,Baton RougeLA
Murry League Gospel Ministries,Ore CityTX
Nashville Hornets Booster Club,NashvilleNC
New Beginnings Christian Child Development Center, Inc.,DetroitMI
New Church Ministries,DelanoMN
New Hope Christian Ministries, Inc.,GrenadaMS
New Life Development Center,MobileAL
New Life in Jesus Ministries,EganLA
New York Menopause Foundation,New YorkNY
Nicaraguan Association of Palm Beach County, Inc.,West Palm BeachFL
Norpoint Soccer Club,TacomaWA
NW4 Kids,HollywoodCA
Park Windsor Developmental Corporation,Los AngelesCA
Pasagajo Corporation,ChicagoIL
Pathway to Peace Program, Inc.,Panama CityFL
Pearl Software Educational Foundation, Inc.,Valley ForgePA
People's Help Institute, Inc.,Melrose ParkPA
Peter Brendsel Fund for Children's Literacy,ViennaVA
Philadelphia Center for Schools of Choice,PhiladelphiaPA
Physics-Intuition-Applications, Inc.,Woodland HillsCA
Police Athletic League of Palm Springs,Palm SpringsFL
Prairie Village Living Center, Inc.,OrlandoFL
Press Freedom Foundation,North MiamiFL
Princeton Ministries, Inc.,PrincetonNJ
Project Afric Rural Development International, Inc.,Deerfield BeachFL
Protecting Adult Welfare Foundation,West HollywoodCA
Public Lands Equal Access Alliance,SpringvilleUT
Rainbow Children's Home, Inc.,DahlonegaGA
REACH Center, Inc.,MariettaGA
Reflections of Youth,AngletonTX
Repairer of Broken Walls Ministry,LaredoTX
Riverside Community Foundation, Incorporated,WashingtonIA
Robbins Community Help Agency, Inc.,RobbinsIL
Rodney James Shull Memorial Foundation,Los OlivosCA
Rxaprescription Anonymous, Inc.,Powder SpringsGA
Samaritan Foundation, Inc.,PiersonFL
Samaritan Housing Foundation, Inc.,AtlantaGA
San Diego Montessori Society, Inc.,DenverCO
San Miguel Education Foundation,San MiguelCA
Save Haven Hill,West BloomfieldMI
Saving Our Sons and Daughters,WoodbridgeVA
Scott Villa Living Center, Inc.,OrlandoFL
Somali American Development Agency,MinneapolisMN
South Atlanta Civic League II, Inc.,AtlantaGA
South Carolina Health Initiative, Inc.,West ColumbiaSC
Southern Springs, Inc.,TallahasseeFL
Southwestern Development Corporation,MemphisTN
Strength Through Empowering People, Inc.,FairbornOH
Supportive Home Management, Inc.,New OrleansLA
Swiss Villa Living Center, Inc.,OrlandoFL
Talbot Lacrosse Association, Inc.,EatonMD
Teen Expressions and Acceptance Movement,NashvilleTN
Tibetan Medical Foundation, Inc.,WeslacoTX
Times of Refreshing Community Development Corporation,SouthfieldMI
Transafrican Education Network,EdinaMN
Transitional Services, Inc.,SecretaryMD
Tri-County Affordable Housing, Inc.,N. LauderdaleFL
Tri-County Native American Substance Abuse Program,BakersfieldCA
Trinity Foundation, Inc.,Montgomery VillageMD
Trinity Housing Development, Inc.,AtlantaGA
Two Shores Cultural Institute,Palo AltoCA
Up-N-Coming Sports, Inc.,Los AngelesCA
USA Tennis Classic,San BrunoCA
Victory Deliverance Community Improvement Corporation,LakelandFL
Vishva Gayatri, A Not for Profit Corporation,Mt. ProspectIL
Vision Christian Community Services,SilvercreekMS
Vision Street Outreach Ministries, Inc.,Iron CityGA
Vocational Support Services, Inc.,WallaceID
VSP Foundation,ChesneeSC
Wactor Gardens, Inc.,WashingtonNC
Waimanalo Canoe Club,WaimanaloHI
Wealthsmart Institute, Inc.,White PlainsNY
Wesley African Methodist Episcopal Charities,PittsburghPA
West Columbus Development Corp.,Cerro GordoNC
Western Area Tennis Association, Inc.,FairfieldAL
Wildrose Retreat Center, Inc.,CouncilID
World Care, Inc.,Grand JunctionCO
World Concern With Compassion, Inc.,MineolaNY
Young Mother of Today Maternity Home - Shelter,WichitaKS
Young-Sanders Center Foundation,Baton RougeLA
Youth Cultural Arts Foundation,BellflowerCA
Youth Resources, Inc.,SalomeAZ

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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