Announcement 2005-58

Announcement 2005-58

Announcement 2005-58

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
18 Society Foundation,HendersonNV
22nd International Asian Organized Crime Conference,San FranciscoCA
203 K Hope,El PasoTX
AAM Foundation,NovatoCA
Adventure Based Learning Experiences,EnterpriseOR
Affordable Housing Associates, Inc.,Salt Lake CityUT
Airborne Specialists, Inc.,ClaremoreOK
Alabama Repertory Theatre, Inc.,BirminghamAL
Alder Point Blocksburg Casterlin Community Center,Alder PointCA
All Star Sports Association,Union CityCA
Alzheimer Associates Enterprise,FairfieldOH
Amateur Stallions, Inc.,CliftonNJ
American Friends of Kollel Zichron Asher, Inc.,Miami BeachFL
American Philanthropic Trust Fund, Inc.,ChicagoIL
American Railroad Preservation Foundation, Inc.,Coral GablesFL
Angel House, Inc.,SterlingIL
Angelic Intervention,TorranceCA
Angels on Earth Foundation,KennerLA
Animal Assistance Association, Inc.,HillsboroOR
Animal Sanctuary of the Central Coast,Santa MariaCA
Animals Facilitating Adolescents & Children Therapeutically,CortaroAZ
Arizona Ballet School, Inc.,PhoenixAZ
Arizona Entrepreneurs Organization,TempeAZ
Arts for Everyone,OgdenUT
Ashley County Tea Coalition,HamburgAR
Asian POWs Memorial Fund,TucsonAZ
Auburn Riverside Grad Nite Committee,AuburnWA
Bad Epitaph Theater Company,Cleveland HeightsOH
Badge 2 Badge,EncinoCA
Balance Dance Company,BoiseID
Ballet Jude,BrooklynNY
Barefoot Ballet, Inc.,AtlantaGA
Beavercreek Charitable Trust,BeavercreekOR
Because We Are People Too,HoustonTX
Ben-Hair Productions,Las VegasNV
Berkeley Center for Survivors of Domestic Violence,OaklandCA
Berkeley Spay Neuter Your Pet, Inc.,BerkeleyCA
Birdville High School Choir Booster Club,N. Richland HillsTX
Black Catholic Association, Inc.,PhoenixAZ
Black Women in Progress,ArlingtonTX
Black Womens Leadership Conference,Los AngelesCA
Boca Raton Preparatory PTO,Boca RatonFL
Bodega Bay Fishermans Festival,Bodega BayCA
Bridges of Health, Inc.,AlamosaCO
Buddies Unlimited,PuebloCO
Building Community Without Walls, Inc.,Santa MonicaCA
Bulldogs Cheer Boosters,PalmdaleCA
Burney Falls Intermountain Main Street,BurneyCA
Business and Research Assistance Center,ClarksvilleTN
Butte Glen Family Violence Prevention Council,ChicoCA
By Faith Theatre Ministries, Incorporated,MemphisTN
C D Franks PTO,AshdownAR
California Center for Cultural Educational Development,FresnoCA
California Culture Net,San FranciscoCA
California Student Scholarship Fund,W. SacramentoCA
California Wine Education Foundation,LodiCA
Camague Yanos Catolicos, Inc.,MiamiFL
Cancer Care Foundation, Inc.,ValenciaCA
Cantebria Senior Homes,DenverCO
Canyon West Academy,ArvadaCO
Caribbean World Arts & Culture, Inc.,Los AngelesCA
Caring Veterans,ParadiseCA
Carlos Gilbert PTK, Inc.,Santa FeNM
Center for Computer Literacy, Inc.,St. CroixVI
Central Arkansas Youth Hockey Association,Little RockAR
Charitable Association of Santa Clara Post 419,Santa ClaraCA
Chickasha Quarterback Club,ChickashaOK
Chickasha Youth Baseball, Inc.,ChickashaOK
Childrens Personality Development Foundation,MankatoMN
Chopin Society of Houston,BellaireTX
Christian Partnerships, Inc.,SacramentoCA
Circle of Concern of Kansas, Inc.,SalinaKS
City & State Economic Development Corporation,New OrleansLA
City Vision Santa Rosa,Santa RosaCA
Clean Money Kentucky, Inc.,LouisvilleKY
Clear Creek Youth Initiative,ClearmontWY
Clearwater Project, Inc.,Santa BarbaraCA
Clinical Research Network, Inc.,Scotch PlainsNJ
Coalinga Youth Sports Foundation,CoalingaCA
Colonial Middle Band Boosters,MemphisTN
Community Assistance Resource Efforts Non Profit Corporation,RiversideCA
Community College Leadership Development Initiative,Santa RosaCA
Community Reinvestment Concepts, Inc.,ClaytonGA
Community Service Housing 1, Inc.,ChandlerAZ
Community Service Housing 2, Inc.,ChandlerAZ
Community Service Housing 3, Inc.,ChandlerAZ
Computer Place,KentfieldCA
Concerned Carnegie Area Residents CCAR, Inc.,CarnegieOK
Concerned Parents and Patients of Sickle Cell Disease (CPPSCD),SacramentoCA
Conversion Project, Inc.,Los AngelesCA
Cool Springs Rotary Community Fund, Inc.,FranklinTN
Coral Reef Elementary Act, Inc.,MiamiFL
C P R Community Provided Resources,TucsonAZ
Creative Artitudes,RichardsonTX
Critters in Crisis,LawaiHI
Crusade Outreach, Inc.,WashingtonDC
Dallas Creative Problem Solving Organization, Inc.,DallasTX
Dan Stover Music Awards, Inc.,San MarinosCA
Dance Safe,OaklandCA
Deer Park Swim Club,Deer ParkTX
Denny Association for Veterinary Assistance,TucsonAZ
Desert Willow PTO,Cave CreekAZ
Design & Development Resources for Education and the Arts, Inc.,New YorkNY
Dickson County Band Boosters, Inc.,DicksonTN
Directions, Inc.,BusbyMT
Directions Unlimited Youth Vocational Center,Ft. CollinsCO
Disability Policy and Planning Institute,BerkeleyCA
District 5520 Youth Exchange Foundation,Las CrucesNM
Dollar Family Ministries, Inc.,WaxahachieTX
Don’t Blow Smoke on America,HoustonTX
Dress for Success Yuba Shelter,Yuba CityCA
Drill Team Booster Club,RedmondWA
DRSA Foundation,SacramentoCA
DUI Prevention Awareness,Newport BeachCA
Durango Young Center, Inc.,DurangoCO
Durham Chamber Foundation, Inc.,DurhamNC
Earthtime Ranch,FlagstaffAZ
East Texas Neuro Support Group,LufkinTX
Eastside Adapt Program,San AntonioTX
Echo Park Neighborhood Empowerment Project,Los AngelesCA
Education for Global Diversity, Inc.,Santa CruzCA
Educational Concepts,SacramentoCA
Educational Partners,NashvilleTN
Edward James Olmos Educational Center, Inc.,Santa Fe SpringsCA
Edwards Foundation, Inc.,BeavertonOR
EEM Corporation,Los AngelesCA
Elijah Nichols Wilson Society,PetalumaCA
Elmwood House Foundation, Inc.,Cherry HillNJ
Emotional Fitness Center, Inc.,TempeAZ
Empowerment for Life, Inc.,Morgan CityLA
Englewood Masonic Family Scholarship Trust,EnglewoodFL
Ernest Kelly Outreach, Inc.,MidwayGA
Eviction Defense Collaborative, Inc.,San FranciscoCA
Evolutions in Song, Inc.,New YorkNY
Faith Family Medical Clinic,NashvilleTN
Family Medical Physician Group, Inc.,Colorado CityTX
Family to Family Americans for Prostate Cancer Awareness,Carson CityNV
Farmers Agribusiness Resources & Marketing, Inc.,AlexandriaVA
Fayetteville, Sister Cities, Inc.,FayettevilleAR
First Night Whittier,WhittierCA
Florida Orlando Development Corporation,OrlandoFL
Foundation Support Services, Inc.,Pine BluffAR
Freedoms Way Ministry,Yucca ValleyCA
Friends of the Wolf,TeninoWA
Friendship Amateur Radio Society, Inc.,Oregon CityOR
Gainesville Housing & Community Development Corporation,GainesvilleTX
Gallman National Historic District Association, Inc.,GallmanMS
George H. Atkinson and Mable Allene Atkinson Foundation,Pacific PalisadesCA
Georgia Rural Water Education Foundation, Inc.,BarnesvilleGA
Global Aid Network,SeattleWA
Global Oxygen Crisis,HudsonFL
Gods House of Refuge Community Development Corporation,West Palm BeachFL
Golden Rule Services, Inc.,SacramentoCA
Good Samaritan Childrens Mission, Inc.,SugarlandTX
Goodlettsville Middle School Parent Teacher Organization,GoodlettsvilleTN
Grady Community Center, Inc.,GradyAR
Great Compassion Buddhist Association,Rowland HeightsCA
Greater Bakersfield Vision 2000, Inc.,BakersfieldCA
Greater Columbia County Education Careers Foundation, Inc.,St. HelensOR
Green Valley Parent/Teacher Club,Suisan CityCA
Grissly Foundation,PortervilleCA
Growth Objective Distribution,ShreveportLA
Guadalupe County Advocates Council, Inc.,SeguinTX
Guild Foundation, Inc.,WoodbridgeCT
Gulf Coast Regional Community Development Corporation,HoustonTX
Hale O Honolulu,HonoluluHI
Harbor View Community Treatment Facility, Inc.,OaklandCA
Harvey Mason Foundation,EncinoCA
Hawaii Geographic Information Coordinating Council,HonoluluHI
Hawaii Good Samaritan Medical Relief Mission, Inc.,HiloHI
Health Encouragement Through Active Living,Los AngelesCA
Helen Lee Gentry Scholarship Fund,LovelandOH
Heritage Preservation Society,HoustonTX
Highland High School Instrumental Music Club,BakersfieldCA
Hogar Manuel Mediavilla Negron, Inc.,HumacaoFL
Hope Network of Montgomery County,Mt. IdaAR
H O P E NW, Inc.,PortlandOR
Hope Resources, Inc.,LindaleTX
Housing & Economic Development, Inc.,MagdalenaNM
Housing Development, Inc.,New BremenOH
Human Services Alliance of Los Angeles,Los AngelesCA
I Can Wait, Inc.,New OrleansLA
Information Technologies Across Cultures,EspanolaNM
Inner-City Economic Development, Inc.,AustinTX
Inner City Skills Center, Inc.,Los AngelesCA
InsightOut Enterprises,San RafaelCA
Institute for Consumer Credit Education,Tinley ParkIL
Institute for the Study of Long-Term Economic Trends,Forest HillsNY
International Coalition for Childrens Creative Communication,Culver CityCA
International Transpersonal Studies Foundation,HonoluluHI
Internet Anonymous, Inc.,ResedaCA
Inwood Heights Housing Development Fund Corporation,BronxNY
Iris & Institute for Cultural Education,Santa FeNM
Its Not Your Fault, Inc.,PortlandOR
Jamal Anderson Miracle Foundation,DuluthGA
Jammin Foundation,Los AngelesCA
John Onesti Foundation,IssaquahWA
Katherine Dunn Parent Teacher Organization,SparksNV
Kentucky Appalachian Artisans Education Foundation, Inc.,HindmanKY
Kenwood Charter School,KenwoodCA
Kigezi International School of Medicine Foundation,BellevueWA
King Enterprises Youth Programs,OaklandCA
Kolisko Institute,Santa RosaCA
Latino Alcohol and Drug Services, Inc.,ModestoCA
Lea County Womens Network,HobbsNM
Leander High School Alumni Association,LeanderTX
Learning Center, Inc., of North Little Rock,North Little RockAR
Lemanski Hall Foundation, Inc.,NashvilleTN
Lexington Home Ownership Commission II, Inc.,LexingtonKY
Liberty P A T S,BakersfieldCA
Life and Economic Improvement Council LEIC, Inc.,MiamiFL
LIFE (Lifeline Initiative for Family Empowerment) Center,MemphisTN
Life Plan Foundation,PhoenixAZ
Lions Club of Honolulu Foundation, Inc.,HonoluluHI
Little River Symphony, Inc.,AnnandaleVA
Los Angeles Arts Foundation-V,GardenaCA
Los Angeles Bach Society,La CanadaCA
Los Angeles Jazz Museum,Los AngelesCA
Los Lunas Schools Partners in Education,Los LunasNM
Mala O Paulele A Me Aloha,HonoluluHI
Mance Park Booster Club,HuntsvilleTX
Marumsco Creek Wildlife Foundation, Inc.,Pocomoke CityMD
Meadow Lane Boosters,LemooreCA
Memphis Black Repertory Theatre, Inc.,MemphisTN
Mendenhall Rural Housing and Community Development Corporation,JacksonMS
Menorah — The Boulder Center for Adult Jewish Education, Inc.,BoulderCO
MentalHealthAmerica, Inc.,LexingtonKY
Meritor Academy Parent Group,Westlake VillageCA
Metro Denver Gang Coalition,DenverCO
Michael Douglas Jenner Youth Center, Inc.,ShepervilleKY
Mid-Nebraska Community Center, Inc.,KearneyNE
Midsouth Leadership Alliance, Inc.,JacksonMS
Ministry Management Seminars,KentWA
Mission Tucson, Inc.,TucsonAZ
Mitzvah Outreach International, Inc.,BrooklynNY
Mobile Jazz Instruction Studio,SwanzeyNH
M O D E L Institute, Inc.,InglewoodCA
Modesto North Rotary Club Foundation,ModestoCA
Mozaic Minds, Inc.,Colorado SpringsCO
Mt. Pilgrim Institute of Academic Development, Inc.,AndersonIN
Multicultural Connections, Incorporated,MercedCA
Na Lima Paepae O Lele,LahainaHI
Nanook Basketball Tip Off Club, Inc.,FairbanksAK
National Association of Black Women,AltadenaCA
National Housing Assistance Corporation,Oxon HillMD
National-International Abstinence Association,TucsonAZ
National Organization Against Gangs,VacavilleCA
National Police K9 Foundation, Inc.,RhinebeckNY
Nebraska Federation of Families for Childrens Mental Health,N. PlatteNE
Nehemiah Partners,EdinaMN
Neighbors International,MiltonMA
Nevada Performing Arts, Inc.,SparksNV
New Beginning Corp.,MiamiFL
New Creations Training Center,Elk GroveCA
New Futures for Nickerson Youth, Inc.,Los AngelesCA
New Hope in Unity, Inc.,Fort PierceFL
New Horizons, Inc.,New RoadsLA
New Leaf Community School,PhoenixAZ
New Life Thru Cars,CeresCA
New Mexico Fiesta Educativa, Inc.,La MesaNM
New York Presbytery of the Lorean Presbyterian Church in America,Oakland GardensNY
Non Profit Projects, Inc.,HoustonTX
North American Wildlife Photography Hall of Fame,RaymondvilleTX
North Monterey County High School Athletic Boosters Organization,CastrovilleCA
North Unity Council of La Raza,Fort WorthTX
Northeast Arkansas Razorback Club, Inc.,ParagouldAR
Northeast Neighbors,Santa MonicaCA
Northrise University Initiative,GlendaleCA
Northwest Valley Sunset Rotary Club Foundation,Sun CityAZ
Norwalk-Knights Youth Hockey Club,NorwalkCA
Nowata Volunteer Fire Department, Inc.,NowataOK
Oceans and Earth Research Foundation, Inc.,DallasTX
Odyssey Industries, Inc.,AdaOK
Oklahoma County Sheriffs Reserves,Oklahoma CityOK
Oldtown Salinas Foundation,SalinasCA
Olympus Northwest Parent Support Group,BellevueWA
On Course Now, Inc.,RowlettTX
Oncology Consultants Cancer Research Fund, Inc.,CincinnatiOH
One Vision Childrens Foundation,TempeAZ
Oregon Only,SalemOR
O U R Childrens Center, Inc.,HarrisonAR
Our House, Inc.,ColumbiaSC
Ovarian Cancer Alliance of Nevada,Las VegasNV
Overtown Development Corporation,MiamiFL
P. A. K. T.,AlbuquerqueNM
P. J. Howard Scholarship Fund,SaffordAZ
Pacific Rim Cultural Foundation,Sherman OaksCA
Parker Sayles Foundation,N. CharlestonSC
Partners Helping People Foundation of America,AlexandriaKY
Partnership Way,ClintonIA
Pena Del Sur,San FranciscoCA
People Need People,Walnut CreekCA
Peoria Firefighters Olympic Committee,PeoriaAZ
PORCH,ClarksdaleMS
Prisoner Integration Experience PIE,Las VegasNV
Prodigal Ranch Foundation,SiltCO
Programa De Ayuda, Inc.,BendOR
Progression in Education, Inc.,ResedaCA
Progressive Housing Assistance,Manhattan BeachCA
Progresso Foundation, Inc.,Ft. LauderdaleFL
Project Graduation 2000,Texas CityTX
Project Success,LebanonOR
Proyouth Ministries,VancouverWA
PS Foundation,SacramentoCA
Pueblo of Laguna Boys and Girls Club, Inc.,Old LagunaNM
Purchasing Services Agency,San FranciscoCA
Rad4Christ, etc., Inc.,WilmingtonDE
Red Hill Council,CarbondaleCO
Renaissance Foundation of Alabama, Inc.,AndalusiaAL
Renaissance on Farnam,OmahaNE
Renewed Hope Charitable Foundation,Castle RockCO
Riders of Azgard Search and Rescue Team,San AntonioTX
River Valley Elementary Parent Teacher Student Organization, Inc.,MeridianID
Riverside for a Just Society, Inc.,New YorkNY
Rivets, Inc.,Las VegasNV
RMDC Ptarmigan, Inc.,HelenaMT
Robyn Institute on Violence,Las CrucesNM
Rotary Club of Killeen Heights Charitable Corporation,TempleTX
Rural Access to Growth and Education, Inc.,ImperialNE
Russellville Cyclone Football Booster Club, Inc.,FayettevilleAR
Russellville High School Renaissance Foundation, Inc.,RussellvilleAR
S & P Foundation,San RamonCA
Sacramento Geranium Club,SacramentoCA
Safe-on-Sixth,San FranciscoCA
Safer St. Tammy, Inc.,LacombeLA
Saint Andrews Renaissance Guild, Incorporated,RenoNV
San Leandro Charter Schools, Inc.,San LeandroCA
Santa Clara County Black Firefighters Association,San JoseCA
Santa Paula Resource Youth Team,Santa PaulaCA
Save Our City Kids,Lake ElsinoreCA
Save the Horse, Inc.,MassapequaNY
Saving Wildlife International,MalibuCA
Scott County Family Resource Organization,HuntsvilleTN
Seniors Advocating for Equality,TacomaWA
Shawnee Park Cultural Renaissance Art Series, Inc.,LouisvilleKY
Sheldon High School Drill and Flag Team Booster Club,SacramentoCA
Shields Valley Foundation, Inc.,Clyde ParkMT
Shiloh-Gibeah,CottonwoodAZ
Shoulder to Shoulder Ministries,FolsomCA
Sisters of Joy, Inc.,HoustonTX
Skilltalk,BellevueWA
Skillworks, Inc.,SummitNJ
South Bay Workforce Investment Consortium, Inc.,HawthorneCA
South Los Angeles Economic Development Corporation,Los AngelesCA
South Perry Fire-EMS Association, Inc.,ViperKY
Southeastern Oklahoma Social Services, Inc.,WilburtonOK
Southern African Cultural and Economic Organization,HoustonTX
Southern Nevada Opera Association,Las VegasNV
SPCA Ambassadors,MontereyCA
Special Riders of Sumner,CottontownTN
Springhurst Project,KirklandWA
St. Gabriels 1st Goal,St. GabrielLA
Strategic Leadership Institute,SeattleWA
Suited for Success,ChattanoogaTN
Summit Community Health Education Center, Inc.,MiamiFL
Sunnyside Home Attendant Program, Inc.,SunnysideNY
Sunshine Foundation of USA, Inc.,Dale CityVA
Sunshine Homes, Inc.,TempeAZ
Supportive Employments Technologies,VacavilleCA
Sutter Buttes Sunrise Scholarship Foundation,Yuba CityCA
Synchronized on Ice,Long BeachCA
Taft Volunteer Advisory Board, Inc.,PikevilleTN
Tennessee Musical Arts Group, Inc.,NashvilleTN
Terpsicorps, PalosVerdesCA
Thunderbird Foundation for the Arts,OgdenUT
Topcare, Inc.,GlendoraCA
Torres Basketball Club,San DiegoCA
Total Outreach, Inc.,AtlantaGA
Trailhead Foundation,MandevilleLA
Truth Alternatives, Inc.,CinebarWA
Tumwater Hill Elementary PTA 4-4-35,TumwaterWA
Tyee HUD 811 Housing,KenaiAK
Ujamaa Youth Education Foundation,OaklandCA
Ujima Village Resident Council,Los AngelesCA
Unitarian Universalist Community Ministry Center,BerkeleyCA
United Assistance Corporation,South GateCA
Unlimited Entertainment, Inc.,Long BeachCA
Uptown Transportation, Inc.,OremUT
U S Youth Flyfishing Association, Inc.,Van BurenAR
Utopian Health System, Inc.,Baton RougeLA
Valley Action Community Services,EloyAZ
Vaughns Valley Foundation,Elk GroveCA
Violet Foundation,Los AngelesCA
Waldorf International Trading House,Citrus HeightsCA
Warren Avenue Baptist Church Housing Project, Inc.,DetroitMI
Waterside Community Association,ShreveportLA
Watsonville Cultural Center,WatsonvilleCA
Watsonville Police Assistance Fund,WatsonvilleCA
Waverly United for Action, Inc.,ColumbiaSC
Were Here for Kids, Inc.,Santa BarbaraCA
West Broward Family Empowerment Center,LauderhillFL
West Wind Worship,Mission ViegoCA
Westminster Institute,Santa BarbaraCA
Westside Community Group, Inc.,ColdwaterMS
White Mountain Youth Alliance Teen Advocacy Group,Show LowAZ
Whitley County Family Violence Prevention Board, Inc.,WilliamsburgKY
Wind River Therapeutic Riding Facility,Box ElderSD
Wirikuta Peace Fellowship,BoulderCO
Wolf Pack,PlanoTX
Yes We Can, Inc.,Boca RatonFL
Young Actors Guild, Inc.,MemphisTN
Young Musicians of Virginia,Virginia BeachVA
Youth Aid, Inc.,HoustonTX
Yuma Main Street, Inc.,YumaAZ
Zanimals Children Foundation, Inc.,Miami BeachFL

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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