Announcement 2004-103

Announcement 2004-103
in: Announcement 2004-103

Announcement 2004-103

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
2nd II None Achievement,Elk GroveCA
2nd Life Cord Blood Foundation,MontebelloCA
Acadiana Development Foundation,Baton RougeLA
Aids Empowerment and Treatment International,WashingtonDC
Alabama Agriculture and Forestry Leadership Foundation,GuntersvilleAL
Alagappa Foundation,EscondidoCA
All My Children Preschool,OpelousasLA
Alleanza Italiana Foundation,BrooklynNY
Alpha Gamma Educational Foundation,Baton RougeLA
American Friends of the Kiev Jewish Community,BrooklynNY
American Society of Cebu Institute of Medicine Alumni, Inc.,LivingstonNJ
Anabelle Huff Learning Center,San JoseCA
Another Chance Development Corporation,GradyAR
Apostolic Hope, Incorporated,New OrleansLA
Applicants Best Alliance,RocklinCA
Arkansas Cattle Women's Foundation,Little RockAR
Arkansas Medical Museum and Health Education Center, Inc.,ParisAR
Arkansas School for Mathematics and Sciences Alumni Association,Hot SpringsAR
Artists Against Aids, Inc.,New OrleansLA
Asianwired Information Services, Inc.,Rowland HeightsCA
Association for the Arts and Ritual in Therapy,ArlingtonTX
Austin Helping Hand, Inc.,AustinTX
Austin Police Department South 1st Neighborhood Center,AustinTX
Autism Support Services and Education Team, Inc.,MetairieLA
Back to Life,Round RockTX
Ballet De La Tierra,BrightonCO
Barnabas Project Society,BixbyOK
Barnard Elementary School Foundation, Inc.,TulsaOK
Benicia High School Panther Foundation Corporation,BeniciaCA
Benoit Benjamin Foundation,San AntonioTX
Better Chance for Females, Inc.,LithoniaGA
Biotherapeutics Publishing Company,TulsaOK
Borderline Youth Recovery, Inc.,AustinTX
Boys and Girls Club of Hillsboro Texas, Inc.,HillsboroTX
Broomfield Youth Football Association,BroomfieldCO
Byways Ministries,AustinTX
California Friends of Louisiana French Music,VacavilleCA
Camelot Career College Scholarship Fund,Baton RougeLA
Camelot North Housing Corporation,StocktonCA
Camelot South Housing Corporation,StocktonCA
Capable Business Services, Inc.,MetairieLA
Carn, Inc.,El CerritoCA
Carter Centennial Celebration Committee, Inc.,CarterOK
Cats Tale, Inc.,ElginTX
Cave Run Development Corporation,OwingsvilleKY
Cedar Hill Saints Youth Football Association,Cedar HillTX
Center for Family Enrichment, Inc.,TampaFL
Center for Special Community Services, Inc.,BrooklynNY
Central Youth Baseball Association, Inc.,PollokTX
Chapel Care Learning Center,MayflowerAR
Charles County Museum Consortitum,LaPlataMD
Charleston Volunteer Fire Fighters Association,Coos BayOR
Children United, Inc.,DallasTX
Childrens Health Foundation of Colorado,EnglewoodCO
Choices International, Inc.,Toccoa FallsGA
Christian Perspectives,WashingtonDC
Christian Reform Alliance for Todays Youth, Inc., CRAFTY,DallasTX
Chrysalis Foundation,VictoriaTX
Cisco Senior Citizens,CiscoTX
Citizens Police Academy Alumni of North Texas,BenbrookTX
Clowns 2 U, Inc.,TexarkanaAR
Clowns for Christ,SulphurOK
CM International Relief Foundation, Inc.,Diamond BarCA
Comite Angelino San Juan Nonualco,HollywoodCA
Committee for Just Cause of Free Vietnam,Garden GroveCA
Community Advocates for Quality Recreation & Education, Inc.,TaftOK
Community Builders Corporation,Santa RosaCA
Community Development of Illinois,BloomingtonIL
Community Foundation of Parker County,WeatherfordTX
Computer Recycling for Education and Community Enhancing Resources,San AntonioTX
Concrete Classic, Inc.,CoralvilleIA
Corpus Christi Citizens Police Academy Alumni, Inc.,Corpus ChristiTX
Correio, Inc.,AustinTX
Cotee, Inc.,SparksOK
Covenant Daycare, Inc.,TroyMI
Creatures Great and Small, Inc.,YukonOK
Creole Cottage Coalition, Inc.,New OrleansLA
Crescent Wrench Book & Info Shop,New OrleansLA
Cub Scout Pack 52 Endowment Fund, Inc.,MorgantownWV
Cultural Renewal Corporation,BranchportNY
D & J Smith, Inc.,VioletLA
Darlene Taber Ministries, Inc.,San AntonioTX
Darryle S. Brister Ministries,HarveyLA
Dayspring Community Church, Inc.,TulsaOK
Daystar Global, Inc.,LouisvilleKY
Deliverance, Inc.,ShreveportLA
Devine Jones Lukemia Benefit Association, Inc.,DesotoTX
Disabilities-Louisiana Independence for Everyone,Lake CharlesLA
Disability Support Team,MeridianMS
Disabled Services of Rosamond Organization,RosamondCA
Discovery Riders, Inc.,BellafontaineOH
District Productions, Inc.,New OrleansLA
Dith Pran Holocaust Awareness Project, Inc.,WoodbridgeNJ
Dorough Lupus Foundation, Inc.,Palm BayFL
Dunjee All-School Association, Incorporated,Oklahoma CityOK
E C Reems Womens International Ministries Dallas Chapter,CarrolltonTX
Eastwood Rotary Club of Birmingham Foundation,BirminghamAL
Educare Training Group,SeguinTX
Educounsel, Inc.,SnellvilleGA
Egbe Omo Yoruba New York Chapter, Inc.,Staten IslandNY
E L A N Educational Center, Inc.,ChicagoIL
El Paso County Community College Crime Stoppers, Inc.,El PasoTX
El Pueblo Resident Management Corporation,PittsburgCA
El Shaddai Radio Ministries, Inc.,DavenportFL
Elsworth and Associates, Inc.,HarveyLA
Emerald Chariot Foundation,Marina Del ReyCA
Empower North Shore Oahu,HaleiwaHI
Enhanced Learning Concepts, Inc.,OrangeTX
Equip International,GunnisonCO
Everybody Wins in Acadiana, Inc.,LafayetteLA
Ex-Po Community Outreach Program,DallasTX
Feed My Sheep, Inc.,PittsburghPA
Feliciana Vision, Inc.,St. FrancisvilleLA
Field of Dreams Family Life and Enhancement Services, Inc.,Deerfield BeachFL
Fiesta Hispana, Inc.,NixonTX
First Phase Foundation,InglesideTX
First Phoenix Foundation,New BraunfelsTX
First Works,W. SacramentoCA
Flo Hooser Scholarship Fund,McAlesterOK
Fort Smith Childrens Museum of Fort Smith Arkansas,Ft. SmithAR
Fort Worth Wizards,BurlesonTX
Forum on Privacy Security in Healthcare, Inc.,ColumbiaMD
Fostering Brighter Horizons,BismarckND
Foundation for Consumers Construction Assistance, Inc.,Oklahoma CityOK
Foundation for the Recovery of Kidnapped and Missing Children,TomballTX
Fountain of Life Outreach, Inc.,North HavenCT
Friendly Outreach Ministries, Inc.,AugustaGA
Friends Foundation, Inc.,New OrleansLA
Friends of Canton, Inc.,CantonKS
Friends of Coles Elementary School Association,Corpus ChristiTX
Friends of Erevna International Peace Center,BethesdaMD
Friends of Johnson Creek, Inc.,ArlingtonTX
Friends of Musee Boribana,Los AngelesCA
Friends of the Library of Pompano Beach,Pompano BeachFL
Futures Institute for Sustainable Development, Inc.,GlastonburyCT
G A M A Community Development Corporation,HoustonTX
Gay and Lesbian Journey, Inc.,SacramentoCA
Gethsemane Economic & Educational Ministry, Inc.,EustisFL
Global Gospel Mission, Inc.,MesquiteTX
Global Synergy Network,Santa RosaCA
GOAL, Inc.,GreensboroNC
God's SWAT Team,TucsonAZ
Golden Deeds, Inc.,Baton RougeLA
Golden Eagle 50 Yardline Club,El PasoTX
Good Deeds, Inc.,DentonTX
Good Heart Foundation,Los AngelesCA
Green Impact,SpicewoodTX
Groom Ed,New RoadsLA
Goosport Nursery Espree,Lake CharlesLA
Grand Village of the Kickapoo Park Foundation,LeroyIL
Great Beginnings Foundation for Tennessee,NashvilleTN
Greater Life Community Development Corporation,DetroitMI
Greater Mt. Carmel Ministry for Economic Development,Little RockAR
H. C. Nesbitt Education Center, Inc.,NashvilleTN
Hamilton County Special Needs Cook Off, Inc.,HamiltonTX
Hampton Roads Child Care, Inc.,ChesapeakeVA
Harlingen Junior Hockey Association, Inc.,HarlingenTX
Healing Our Future,Sausalito.CA
Healing the Hurts Home for Abused, Inc.,SachseTX
Healthcare for Rural Infants, Children, Adolescents and Young Adults,HinesvilleGA
Heart of Texas Head Injury Association, Incorporated,CliftonTX
Hearts to Feel, Hands to Serve, Inc.,New YorkNY
Heroes of the Heart, Inc.,Oklahoma CityOK
Holman Community Development Corporation,StuttgartAR
Hopes and Dreams Foundation of Oklahoma,BlanchardOK
Housing Partners of Miami Corp.,MiamiFL
Hubbart Youth Bowling Program,DorchesterMA
Hughes Community Development Corp.,HughesAR
Hui Kauhale, Inc.,San RafaelCA
Iglesia Amor Y Fe Jesus Cristo Nuestro Rey, Inc.,West Palm BeachFL
Institute for Virtual Learning, Inc.,Round RockTX
International Drafting & Design Society,TulsaOK
International Sailing Hall of Fame,Jensen BeachFL
International TCM Center,PittsburghPA
Internship 2000,AustinTX
Iris Village Heritage Foundation,ColleyvilleTX
Iron Two Iron Ministries, Inc.,AtlantaGA
Irving Police Foundation, Inc.,IrvingTX
Isralight South Florida, Inc.,Boca RatonFL
Jean McCann Whitesell Memorial Trust,MontgomeryAL
Jeremiah Ministries, Inc.,LaredoTX
Jesus is Lord Evangelistic Ministries, Inc.,Oklahoma CityOK
Join Our Youth,GanadoTX
Jordan and Jordan Enterprises, Inc.,Broken ArrowOK
Journey Hospice, Inc.,TulsaOK
Just Peace, Inc.,GrangerIN
Kansas African American Legislative Caucus Foundation,TopekaKS
Kansas Child Advocacy Institute, Inc.,LenexaKS
Kansas Child Advocacy Institute, Inc., A Lighthouse for Children,LenexaKS
Kansas City Womens Rugby Football Club,Kansas CityMO
Kansas Dietic Association Foundation,ManhattanKS
Karbala Social Services, Inc.,Farmington HillMI
Kasap Foundation,AlexandriaVA
Katherine Lock Foundation, Inc.,NobleOK
Kenner Youth Foundation, Inc.,New OrleansLA
Kerugma Ministries,LaredoTX
Kiddie Academy Corporation,New OrleansLA
Knox West High Athletics, Inc.,KnoxvilleTN
Korean Disability Association of Southern California,Los AngelesCA
Kozzy Kollege Pre-School, Inc.,Oak GroveLA
Lafayette Lifeplans of Hiawatha, Inc.,AugustaGA
Lagala, Inc.,New OrleansLA
Latinos Unidos, Inc.,Los AngelesCA
Laura Center for Creole Heritage,VacherieLA
Life In Us Ministries Community Services,ChicagoIL
Life of Victory International, Inc.,TulsaOK
Life Skills, Inc.,GarlandTX
Lighthouse World Ministries,MorristownTN
Longview Parks & Leisure Services Foundation,LongviewTX
Los Hermanos Housing, Inc.,San AntonioTX
Louisiana Governors Mansion Foundation, Inc.,FranklinLA
Louisiana Olympic Wrestling Club, Inc.,MetairieLA
Mariah Foundation,Oklahoma CityOK
Mark L. Odom Ministries, Inc.,Broken ArrowOK
Marlow Reserve Police Department,MarlowOK
Math First,ReddingCA
Melioration Foundation NFP,DoltonIL
Mentoring Career Advancement, Inc.,DuncanvilleTX
Mercy Home Healthcare,MemphisTN
Mid-America Airborne Museum, Inc.,TulsaOK
Military Housing, Inc.,Colorado SpringsCO
MIR,ChattanoogaTN
Mississippi Hunger Task Force,JacksonMS
Monomotapa Chapter of the National Conference of Black Lawyers,DallasTX
Morgan Area Community Association,MorganTX
Morning Light Foundation,OrofinoID
Morningside Ministries, Inc.,PflugervilleTX
Mrs. Sudds Teach and Keep Daycare,LufkinTX
M-Tap,N. CambriaPA
Mulhall-Orlando Public School Foundation,OrlandoOK
Museum of Historic Natchitoches, Inc.,NatchitochesLA
Nancy Riley Johnson Educational & Development Foundation, Inc.,New OrleansLA
National Association for Abused & Missing Children,New OrleansLA
National Cutting Horse Heritage Museum,Fort WorthTX
National Hispanic American Educational Fund Foundation,Los AngelesCA
National Housing Foundation,Garden GroveCA
New Arts Cultural Society,ShreveportLA
New Beginnings Rehabilitation Centers, Inc.,WacoTX
New Directions Learning Center,AlexandriaLA
New Mexico Citizens Forum, Inc.,AlbuquerqueNM
New Orleans Rehabilitation Educational & Civic Committee, Inc.,New OrleansLA
Nicaraguan Association of Palm Beach County, Inc.,West Palm BeachFL
North Shore Childrens Resource Program,SlidellLA
North Star Productions, Inc.,CincinnatiOH
North Texas Search & Rescue, Inc.,ArlingtonTX
Oasis Special Ministries, Incorporated,McAllenTX
Ogletree Gap Foundation Corporation,Copperas CoveTX
Oklahoma Air Sooners 83, Inc.,Oklahoma CityOK
Oklahoma Amateur Hockey Association,TulsaOK
Oklahoma Northeast Trauma Regional Advisory Council Foundation,TulsaOK
Oklahoma Pain Initiative, Inc.,Oklahoma CityOK
Oklahoma Project for Animal Compassion, Inc.,Oklahoma CityOK
OPHS Hoops Club Limited,MonroeLA
Ouachita Childcare Center, Inc.,MonroeLA
Ouachita Empowerment & Enterprise Community Development Corporation,MonroeLA
Our Fathers Children Day Care Center,Little RockAR
Pamoja Art Society,ShreveportLA
Paradigm Foundation,Fort SmithAR
Parkin Community Association,ParkinAR
Parkway Drive Neighborhood Assoc., Inc.,SyracuseNY
PDD Childrens Foundation,DanvilleCA
Peace of the Past Foundation, Inc.,MarreroLA
Pearl Maker Ministry, Incorporated,BrenhamTX
People for Animal Welfare,PhiladelphiaMS
Pep Talk, Inc.,VallegoCA
Permian Basin Group of the National Native American,OdessaTX
Phoenix Alliance, Inc.,Baton RougeLA
Plainview-Hale County Youth Center, Inc.,PlainviewTX
Plaisance Day Care Center, Inc.,New OrleansLA
Pleasant View Housing Corporation,StocktonCA
PMC First Search Foundation,DublinOH
Powell Music Boosters,PowellWY
Premier Economic Development Corporation,ShreveportLA
Prestige Senior Country-Style Living, Inc.,Little RockAR
Prevailing Winds,Bossier CityLA
Prodim, Inc.,Fort WorthTX
Project K A P P,MantecaCA
Project SOS,ShreveportLA
Pro-Kidney Foundation, Inc.,Miami BeachFL
Prophetic Age Ministries, Inc.,TulsaOK
Proud Citizens of Big Spring, Incorporated,Big SpringTX
Public Lands Equal Access Alliance,SpringsvilleUT
Quality of Life Support Programs of New York City, Inc.,RichmondNY
Ray Nelson Ministries, Inc.,BirminghamAL
Read America Foundation,TulsaOK
Refugios Festival of the Flags, Inc.,RefugioTX
Restoration Ministries, Inc.,AustinTX
Restoration of Old City Hall, Inc.,PlaquemineLA
Resurrection Substance Abuse Prevention Intervention Support Group,Fort WorthTX
Rich in Christ Ministries,San AntonioTX
Ridge Historical Society,HartsdaleNY
Rio Grande Valley De Colores,HarlingenTX
Robert Bates Fullwood Memorial Scholarship Trust,EmeryvilleCA
Rock A Bye Pre-School,New OrleansLA
Sacramento Affordable Housing,SacramentoCA
Sacramento Magic,SacramentoCA
Saessak Preschool,Los AngelesCA
Safe Haven Development Outreach, Inc.,MobileAL
San Antonio Rocks, Incorporated,San AntonioTX
San Francisco Operation Missouri,Mill ValleyCA
Sausalito Jazz and American Music Foundation,SausalitoCA
Seasons of Harvest Ministries,AustinTX
Send Home a Reading Experience, Inc.,WindsorVT
Sharon G. Scott Ministries, Inc.,Ft. LauderdaleFL
Sierra Kids,DownievilleCA
Signs and Wonders International, Inc.,Ft. WorthTX
Silentia Center for Spiritual Formation,JacksonMS
Sims Outreach Center,CantonMS
Sisters United Organization,Sterling HeightsMI
Smart Start Daycare Center, Inc.,CanktonLA
Society for Urinary Continence Centers of America, Inc.,South MiamiFL
Sonoma Law Center,SonomaCA
South Dallas Rescue Center, Inc.,DallasTX
Southern Animal Foundation,New OrleansLA
Southern Institute for Women and Policy,CovingtonGA
Southern Oregon Hockey Association, Inc.,MedfordOR
Southside Youth Sports Complex,Corpus ChristiTX
Specialty Care Elder Care Services, Inc.,ArlingtonTX
Spiritual Onion Foundation,AustinTX
Spokane Chapter 143 NAWIC Scholarship Foundation,SpokaneWA
St. Helena Community Development Corp.,GreensburgLA
Stephen Christopher Foundation, Inc.,ScottsdaleAZ
Stillwater Community Health Center, Inc.,StillwaterOK
Stingrays Swim Club,ClintTX
Student Art for Education, Inc.,PleasantonCA
Student Government Association of the New Orleans Job Corps Center,New OrleansLA
Styles to Go Mobile Services for People With Disabilities,New OrleansLA
Texas Associated Press Broadcasters Foundation,DallasTX
Texas Block Party,Round RockTX
Texas Public Forum for End-of-Life Issues,AustinTX
There is Hope Community Development Center, Inc.,StuttgartAR
Three Pines Volunteer Firemans Company,DeridderLA
Tomboys Softball Club,MansfieldTX
Touch of Love Foundation,YukonOK
Trash Free Rappahannock, Inc.,SperryvilleVA
Treasures in Heaven Feeding Ministry,DallasTX
Tree of Life Health Development, Inc.,TulsaOK
Trilogy Ark Foundation,EncinoCA
Tulsa Community Outreach-A-Vision,TulsaOK
Under the Rainbow Nursery, Inc.,MetairieLA
United White College Foundation, Inc.,SpokaneWA
Up With Trees Okmulgee, Inc.,OkmulgeeOK
V Street Housing Corporation,StocktonCA
Velija Foundation,Long BeachCA
Veterans Educational Trust, Inc.,SouthavenMS
Victoria County D A R E,VictoriaTX
Vision Academic Foundation,TulsaOK
Vision Community Development Corporation,El PasoTX
Visions Through Christ Biblical Corporation,AustinTX
Vogel Tenants Association, Inc.,AbileneTX
Voices for Children,New OrleansLA
Voirin Foundation,San AntonioTX
Wards Childrens Home, Inc.,George WTX
Way Back,YrekaCA
We Media Foundation,New YorkNY
Western Plains Firefighters Association,ClintonOK
Westside Business Association,Corpus ChristiTX
Whispering Pines Housing Corp.,StocktonCA
White Dove Ministries,Baton RougeLA
Whiteman Heritage Foundation,HigginsvilleMO
Why Not Alano,HeavenerOK
Wild Rose Youth Ranch, Inc.,SandersonTX
William J. Kennedy Scholarship Fund,New YorkNY
Wishing on the Lone Star, Inc.,Balch SpringsTX
Women in Health Serving Others, Inc.,Rio LindaCA
Womens Historical Society,OgdenUT
Word of God Fellowship Ministries, Inc.,BaltimoreMD
Work Force Investment Board of Rockland County,Spring ValleyNY
World English Language Foundation,OremUT
World Environmental Society,Salt Lake CityUT
Yea or Nay, Inc.,GilbertAZ
Youth and Elderly Services Foundation of Hawaii,HonoluluHI
Youth International Ministries, Inc.,ScottsdaleAZ
Youth Opportunity Alliance,PaoniaCO
Youth Sports Network of the Coastal Bend, Inc.,Corpus ChristiTX
Yuba Sutter Land Trust,MarysvilleCA
Yuma Community Youth Association,YumaAZ
Zapata Triad, Inc.,ZapataTX

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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