Announcement 2004-76

Announcement 2004-76
in: Announcement 2004-76

Announcement 2004-76

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
38th & Shadeland Community Development Corporation,IndianapolisIN
64th Illinois Company E YSS, Inc.,JolietIL
A. Carlin Foundation, Incorporated,East ThetfordVT
Abra, Inc.,SkokieIL
Academy of Learning, Inc.,ChicagoIL
Academy Video Clearinghouse, Inc.,RiverdaleGA
Active Pursuit of Entrepreneurial Excellence, Inc.,ChicagoIL
Advanced Wound Care Research Laboratories, Inc.,Las VegasNV
Ahanta Association of USA, Inc.,BurbankCA
Aides Resource Committee for Knox County,VincennesIN
Allapattah Community Development and Betterment Corporation,MiamiFL
American Country, Inc.,LebanonIN
American Friends of Musee D’ Art Moderne Grand-Duc Jean Luxembourg,New YorkNY
Appalachian Children’s Museum and Learning Center, Inc.,PikevilleKY
Apple Development Association, Inc.,DanvilleIN
Art PTC, Inc.,E. AmherstNY
Aspen-Olive Community Development Corp.,PhiladelphiaPA
Association of College and University Auditors Foundation,HomewoodIL
At Bethlehems Door,La GrangeIL
Atherton Baptist Village,AlhambraCA
Attention Deficit Disorder Center of Ann Arbor, Inc.,Ann ArborMI
Backus Foundation, Inc.,NorwichCT
Band of South Bend,South BendIN
Bangla Literature & Culture, Inc.,PlanoTX
Bascom Volunteer Fire Department,BascomFL
B.B. King Foundation of Indianola, Inc.,IndianolaMS
Ben Davis Band Boosters, Inc.,IndianapolisIN
Beth Israel Ministries International,StantonMI
Biloxi Affordable Housing Partners,BiloxiMS
Blues Before Sunrise,Forest ParkIL
Body Contouring Research Foundation,WayzataMN
Boulevard Preservation Society of Greater Illinois,ChicagoIL
Branches of Blackness, Inc.,BronxNY
Bullpen Aces, Inc.,RussiavilleIN
C-Ville Youth Athletics, Inc.,CrothersvilleIN
Calvin T. Lam Relief Organization for Orphanage Foundation,HesperiaCA
Camerata Fine Arts, Inc.,ValparaisoIN
Canton Future,CantonIL
Capital Child Care Academy, Inc.,SpringfieldIL
Cardiology Associates Foundation,New YorkNY
Carl Sagan Foundation, Inc.,IthacaNY
Carolina Upper Savannah Health Care Foundation, Inc.,GreenwoodSC
Center for Investor Protection, Inc.,Arlington HeightsIL
Central Atlanta Neighbors, Inc.,AtlantaGA
Central California Adolescent Development Corporation,FresnoCA
Central City Community Neighborhood Development Corporation, Inc.,GloucesterMA
Charleston Christian Youth Association,CharlestonIL
Charlie Rose Foundation, Inc.,ChappaquaNY
Chestertown Arts League, Inc.,ChestertownMD
Chicago 2020,ChicagoIL
Chicago Management Council,ChicagoIL
Chicago River Rowing Foundation, Inc.,ChicagoIL
Chicagoland,ChicagoIL
Chosen Generation Ministries,SpringfieldIL
Christ Works Ministries, Inc.,MooresvilleIN
Christian Businesses of Tippecanoe County, Inc.,LafayetteIN
Christs Church,Las VegasNV
Citizen Computing Institute,New YorkNY
Civil War Landscapes Association,ChicagoIL
Clark County Genealogical Library,MarshallIL
Clarks Child Development Center, Inc.,GlenwoodIL
Cole Spencer Hilfiger Foundation,Virginia BeachVA
Committee to Renovate Fawcett Stadium, Inc.,CantonOH
Community & Business Resource Development Corp.,East HazelIL
Community Care Alliance, Inc.,IndianapolisIN
Community Hope, Inc.,FayettevilleNC
Community Ministers Alliance of Chicago,ChicagoIL
Community Partnership for Justice, Inc.,IndianapolisIN
Community Relief Foundation,JacksonMS
Compassionate Vision, Inc.,BataviaIL
Computer Training Empowerment Consortium, Inc.,AuroraIL
Congress Parkway Council,ChicagoIL
Country Hope USA, Inc.,BurbankIL
Crandall Citizens Police Academy Alumni Association,CrandallTX
Crisis Management Interveners, Inc.,DoltonIL
Criterion Foundation,EvergreenCO
Crossroads Music Ministries, Inc.,MarionIL
Crusade to Protect Abused Children, Inc.,SpringfieldIL
CST Foundation,ChicagoIL
Cultural Conservation,PinehurstNC
Cupula,ChicagoIL
Debra Marie Lugar Memorial Foundation,Garden RidgeTX
Diabetes Cares Foundation A Calif. Non-Profit Public Benefit Corp.,SalinasCA
Directors Theatre of Chicago,ChicagoIL
Doll House Theater of Norwalk Ohio,MansfieldOH
Doris Loving Family Life Center,AustinTX
Double R Scholarship Foundation, Inc.,GoshenIN
Dovetail Christian Ministries, Inc.,CazenoviaNY
Dr. H. B. Brady Foundation,ChicagoIL
Dream of Jeanie Foundation,ChicagoIL
Dream Street Corporation,ChicagoIL
Dreams Come True Organization,ChicagoIL
Drexel Boulevard Mansion Foundation,ChicagoIL
Dristi,PalatineIL
Drone Foundation, Inc.,Ann ArborMI
Duluth East Hockey Alumni Association, Inc.,DuluthMN
E & V Services,Ann ArborMI
Eagles Flight, Inc.,GreenfieldIN
Earth Prayers Foundation,Cleveland HeightsOH
Earthcare International,InglewoodCA
East Chicago Community Health Center, Inc.,East ChicagoIN
Ed Boyle Community Fund,ClevelandOH
Environmental Center of Dallas, Inc.,DallasTX
Epilepsy Education Association, Inc.,South BendIN
Equality Network,AndersonIN
Esperanza Development, Inc.,NilesIL
ETC Foundation, Inc.,ChicagoIL
Faith Temple Word of Faith Outreach,JacksonMI
Faith Works Academy,HurstTX
Family Medical Physician Group, Inc.,Colorado CityTX
Family Resource Center a Division of Lincoln Park Missionary Baptist Church,JeffersonvilleIN
Father Fred Furey Scholarship Fund for Marion St. Mary Grade School,MarionOH
Fellowship Manor, Ltd.,ChicagoIL
Fenton Family Foundation,Lathrup VillageMI
Festival Concerts, Inc.,Salt Lake CityUT
Filipino American Senior Homes, Inc.,ChicagoIL
Flashes Football Foundation,IndianapolisIN
Floricente Organization,MolineIL
Forgotten Childrens Foundation,Lake ZurichIL
Foundation for Athletic Martial Arts Excellence,YumaAZ
Foundation for Scientific Literacy,La JollaCA
Fox River Grove Memorial Pavilion Foundation,Fox River GroveIL
Frederick Douglass Company,ChicagoIL
Friend to Friend, Incorporated,Fort WayneIN
Friends & Helpers Foundation,EncinoCA
Friends of Central Pool, Inc.,NoblesvilleIN
Friends of the Cleveland Police Auxiliary,ClevelandOH
G-Force Boosters, Inc.PrescottAZ
Generations - Research Foundation for Domestic Violence,RockwallTX
Genesys 2000 Foundation,MaywoodIL
Gillespie Adult Foster Care, Inc.,Bloomfield HillsMI
Global Crossroads Foundation, Inc.,IndianapolisIN
God, Culture and Community Services, Inc.,PlainfieldNJ
Golden Door Productions, Inc.,IndianapolisIN
Good Works Chicago,ChicagoIL
Grace Preservation Corporation,ChicagoIL
Gracious Living,YrekaCA
Graysville Elementary School Parents and Teachers Organization,GraysvilleIN
Greater Peoria Interfaith Hospitality Network,Peoria HeightsIL
Half Moon Bay Coastside Foundation,Half Moon BayCA
Hamilton Heights Residential Management, Ltd.,New YorkNY
Hampton Roads Childcare, Inc.,ChesapeakeVA
Harbor House, Inc.,GaryIN
Hartsgrove Youth & Recreation,RomeOH
Hazel Crest Baseball Association,Hazel CrestIL
Heartland Community Development,InglewoodCA
Heirs the 3rd Generation,ChicagoIL
Hewitt Richardson Sr. Community Development Corporation,HoustonTX
HGDC Childcare Center, Inc.,Chicago HeightsIL
Hispanic Lawyers Scholarship Fund of Illinois,FlossmoorIL
Hogar De Cristo,New YorkNY
Holiday Productions,WinnetraIL
Holistic Community Life Centers,SouthfieldMI
Homeland Missions, Inc.,MarionIN
Homer Young Guns Wrestling Club, Inc.,AlbionMI
Hope for the Animals, Inc.,TulsaOK
Hopebuilders International,DallasTX
Houston Business & Professional Mens Foundation, Incorporated,HoustonTX
Huapu International Cultural & Educational Exchange Fund,San FranciscoCA
Human Spirit Foundation, Inc.,PickeringtonOH
Hy Meyer Fund,SkokieIL
Impact Group, Inc.,ViennaVA
In the Spirit of the American Indian Foundation,AkronOH
Indian River Institute,Ft. PierceFL
Indiana Educational Progress Alliance Organization,IndianapolisIN
Indiana Friends of Mission Airmens Fellowship, Inc.,GreenwoodIN
Indianapolis Chapter of the Brotherhood Vietnam Veterans, Inc.,IndianapolisIN
Infinity Cultivation Center, Inc.,Oak ParkIL
Innocent Rage Foundation,Blue IslandIL
Institute for Applied Research,AtlantaGA
Interfaith Collaborative for Community Economics Development,DetroitMI
International Institute of Creative Sciences, Inc.,SacramentoCA
International Network for Cancer Treatment and Research USA,Saint DavidsPA
Jersey Central Art Studios a NJ Nonprofit Corp.,CranfordNJ
Jet Alumni Association Chicago Chapter,ChicagoIL
John and Carl E. Vukusich Memorial Scholarship Trust Fund,Tinley ParkIL
Joshua Generation, Inc.,IndianapolisIN
Juvenile Unknown Mitochondrial Problems Foundation,Ann ArborMI
Kairos Growth Development Corporation,SouthfieldMI
Kankakee County Bar Foundation, Inc.,BourbonnaisIL
Ken White Musical Productions, Inc.,LawrencevilleGA
Kesher L. Shem, Inc.,ChicagoIL
King Size Ideas,Los AngelesCA
Landing Place,TylerTX
Latah County Community Foundation, Inc.,MoscowID
Lathrop Resident Management Corporation,ChicagoIL
Latoya Rodgers Emergency Fund, Inc.,GaryIN
Laverne Faulkner Foundation, Inc.,Prescott ValleyAZ
Leichner-Lerner Foundation,CelebrationFL
Let Us Pray Ministries, Inc.,AkronOH
Lewis Center for the Homeless,RiversideCA
Liberty Theater Association, Inc.,WellsvilleOH
Lifelift, Inc.,MargateFL
Living & Education, Inc.,RosamondCA
Living Waters Ministries International,Battle CreekMI
Lotus Community Service, Inc.,Redondo BeachCA
Loveland Community Center,ChicagoIL
M2 Foundation for Kids,Pepper PikeOH
Marys Little Lambs Christian Day Care, Inc.,ChicagoIL
Masjid Al-Hijrah,ClevelandOH
Mayan Esteem Project,Sun City WestAZ
Maywood Tenants Preservation Corp.,DeerfieldIL
MCR Budget Counselors, Inc.,MerrilvilleIN
Medifund, Inc.,ScherervilleIN
Melody Ranch Motion Picture Museum,NewhallCA
Men of Vision, Inc.,ToledoOH
Michael Jordan Golf Youth Program, Inc.,NorthbrookIL
Michael Omalley Booster Club,OakbrookIL
Middle Passage Institute, Inc.,ChicagoIL
Ministers With Vision,Benton HarborMI
Ministry Resource Network, Inc.,EvansvilleIN
Mit Liebe German Shepherd Dog Rescue,SuamicoWI
Mobile Pediatrics Fund,OakbrookIL
Motivations, Inc.,PeoriaIL
Muncie Center for the Arts, Inc.,MuncieIN
Naperville Foundation for the Arts,NapervilleIL
National Christian Leadership Federation,DoltonIL
National Lifemap, Inc.,BrooklynNY
Native American Assured Nutrition to Live Endure & Restore,MokenaIL
Neighborhood Conservation Corps,ChicagoIL
Neoped Foundation, Inc.,Oak BrookIL
New Beginning Day Care Center, Inc., II,ChicagoIL
New Life Crusade, Inc.,Pompano BeachFL
Nonce Dance Ensemble,EastpointMI
North Beverly Development Coalition, Inc.,ChicagoIL
North Franklin Athletic Association,ColumbusOH
Northcoast Bird Adoption & Rehabilitation Center,AuroraOH
Northeast Community Housing Services,MacombMI
Nu Millennium Health & Care Services Corporation,East Saint LouisIL
Oak Lawn Service Club, Inc.,Oak LawnIL
Ohio Breeze Fastpitch Softball Association,MedinaOH
On Solid Grounds,N. CharlestonSC
One World Theater Co.,PeoriaIL
Oniac Foundation,ChicagoIL
Pacific Vocational Services, Inc.,HonoluluHI
Pansy Productions, Inc.,ChicagoIL
Parents for Cerro Gordo Baseball-Softball,Cerro GordoIL
Park Place Charities, Inc.,ChicagoIL
Parkway Drive Neighborhood Association, Inc.,SyracuseNY
Partners for Bass Lake Resources,OakhurstCA
Pass the Word,Central PointOR
Paw Prints, Inc.,WabashIN
People of Two Spirits,ChicagoIL
Peoples 1st Health Care, Inc.,ChicagoIL
Peoples Programme, Inc.,ChicagoIL
Perpetual Help Unlimited,ChicagoIL
Perry Community Foundation, Inc.,PerryGA
Phil White, Ltd., Mentorship Services,ChicagoIL
Pieces,MinneapolisMN
Plant a Tree Project of Illinois, Inc.,ElmwoodIL
Pleasant Valley Softball Association,BettendorfIA
Plummer Productions, Inc.,ChicagoIL
Power for Living Ministries, Inc.,DurhamNC
Powertap Theater Company,ChicagoIL
P R A Y E D, Inc.,PeruIN
Prayer Coalition for Reconciliation,AuroraIL
Precious Children Remembered,CollinsOH
Professional Backflow Prevention Association, Inc.,HuntingtonIN
Project Network,San BernardinoCA
Project Safe Illinois, Inc.,DekalbIL
Quranic Educational Society,ChicagoIL
R & T Youth Development Center, Incorporated,GaryIN
R. Deron Black Ministries,Mount VernonIN
R-Goal, Inc.,HarrisvilleRI
Rachels Place Adult Day Care,AuroraIL
Reap, Incorporated,Hickory HillsIL
Recycling for Wildlife,EnglewoodCO
River of Light Enterprise, Inc.,FredericksburgVA
River Road Museum — Shell Norco,NorcoLA
Robbins Community Help Agency, Inc.,RobbinsIL
Rockbridge Foundation, Inc.,WorthingtonOH
Rockford Scottish Foundation,RockfordIL
Rogue Frontier Productions,ChicagoIL
Rose Street Community Center, Inc.,BaltimoreMD
S & P Foundation,San RamonCA
Samaritan Housing Services, Inc.,ChicagoIL
San Miguel Education Foundation,San MiguelCA
Sanders Enterprise Community Development,BrooklynNY
Saturday Morning Sunday School Church, Ltd.,Lake CitySC
Sausalito REC ERS,SausalitoCA
Save Hens Alliance,ChicagoIL
Second Chance Cafe,BenzoniaMI
Senior Sittercise, Inc.,RockfordIL
Shiloh Community Ministries of Atlanta, Inc.,AtlantaGA
Shipley Village Community Development Corporation,WilmingtonDE
Shooting for Success, Inc.,ChicagoIL
Sitte, Inc.,ChicagoIL
Skills Education and Training,NashvilleTN
South Adams Kids for Success, Inc.,BerneIN
Southern California World Wildlife Museum,MoorparkCA
Spiritual Renewal Services of Chester County,Kennet SquarePA
Stay the Course, Inc.,ChicagoIL
Stewardship and Lifestyle Training Seminars, Inc.,ColumbusIN
Stewardship Institute,Hazel CrestIL
Swallow Cliff Dance Company,Palos ParkIL
Temple of Spiritual and Physical Re-Birth, Inc.,BrooklynNY
Theatre Vox, Inc.,ChicagoIL
Thomas Lewis Gladman Foundation, Inc.,AkronOH
Thompsonville Public School Foundation, Inc.,MarionIL
T O P Foundation,ChicagoIL
Total Life Ministries, Inc.,South BendIN
Trac Enrichment Center, Inc.,WintervilleNC
Triage, Inc.,IndianapolisIN
Truth in Research Foundation,Foster CityCA
Underpriviledged Students of Anthropological Vocations, Inc.,AlbuquerqueNM
United African American Economic Development Organization,DetroitMI
Unity Environment Foundation,CarsonCA
Universal Community Center,Los AngelesCA
Universal Health Association,ChicagoIL
Unlimited Priority Services, Inc.,University ParkIL
Upper St. Joseph River Association, Inc.,ElkhartIN
Urbansprite Productions,ChicagoIL
US APB, Inc.,ChampaignIL
Valdosta City Schools Foundation,ValdostaGA
Venture CD, Inc.,HoustonTX
Vernon K. Willborg Charitable Trust,Missouri CityTX
Veterans Legal Defense Fund,SpringfieldIL
Veterans Park Foundation, Inc.,ToledoOH
Vineyard Pomegrante Locks, Incorporated,DetroitMI
Vision Care,RichmondIN
Vision of Hope for Youth,RichmondCA
Voice Education Foundation,HoustonTX
W P A Section on Interdisciplinary Collaboration, Inc.,BuffaloNY
Wabash County Humane Society,Mt. CarmelIL
Washtenaw Dance Association,Ann ArborMI
Webhood, Inc.,CambridgeMA
Wellness Essentials, Inc.,IndianapolisIN
Wellsprings of Life International, Inc.,Holly HillFL
Westminister Jefferson Park Housing,Los AngelesCA
Westsiders,DetroitMI
Wildflower Resource Network, Inc.,IndianapolisIN
Williamsburg Preservation Corp. II,PeoriaIL
Winning the World Ministries,Forest ParkIL
Wishing Well Foundation,ClevelandOH
Women for Achievement,ChicagoIL
Women of Zion Outreach Ministry, Inc.,KalamazooMI
Womens Connection,Rapid CitySD
Works in Progress Services Work Camp, Inc.,WestfieldIN
Xchange Point,ClevelandOH
You Can Run But You Cannot Hide,CrystalMN
Youth in Education and Sports,LincolnwoodIL

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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