Announcement 2005-83

Announcement 2005-83

Announcement 2005-83

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
4-Scor, Inc.,SaylorsburgPA
ABZ Art Foundation, Inc.,New YorkNY
Africana Literature Archives, Inc.,New YorkNY
Albemarle Fire Safety Committee,Elizabeth CityNC
All-Sports Hall of Fame Charitable Foundation, Inc.,New YorkNY
Alpha Corporation,AtlantaGA
American Family Care and Immigration Services,Little FallsNJ
American Friends of Maccabi Health Services,New YorkNY
American Veterans Friendship Society, Inc.,New OrleansLA
Angies Angels,DonaldsonvilleLA
Arc of Yadkin County, Inc.,YadkinvilleNC
Artists Betwixt and Between, Inc.,New YorkNY
Arts America, Inc.,DumontNJ
Artspace at Tri-Main, Inc.,BuffaloNY
Asian Culinary Society, Inc.,New YorkNY
Basically Using Better Solutions, Incorporated,NorthportNY
Big Piney Bluegrass Association, Inc.,HoustonMO
Blacks for Life,MilwaukeeWI
Calumet Region Cluster Org.,ChicagoIL
Center for Brazilian Church Planting,New YorkNY
Chasdi Nissim Fund,MonseyNY
Chelsea Art Museum,West OrangeNJ
Chien-Shiung Wu and Luke C L Yuan Natural Science Foundation, Inc.,New YorkNY
Child Health Net, Inc.,Mount VernonNY
Children Living With Aids, Inc.,BronxNY
Church Upon This Rock,HoustonTX
Citizens in Charge Foundation,WoodbridgeVA
Cobblestone Productions, Incorporated,New YorkNY
Colorado Jesus Video Project,Colorado SpringsCO
Columbus Archiver and History Center, Inc.,ColumbusGA
Costas Cure,New YorkNY
Costin Adoption Foundation,NorwichNY
Cumberland Island Conservancy, Inc.,AtlantaGA
Delta Dawn Productions, Inc.,New YorkNY
Dose, Inc.,New YorkNY
Dynamic Empowerment, Inc.,New YorkNY
ECDO Housing Development Fund Company, Inc.,New YorkNY
Educational Opportunity Fund, Inc.,New YorkNY
Exploring the Arts, Inc.,New YorkNY
Families and Community Enrichment of Michigan, Inc.,DetroitMI
Family Reunification Justice Project, Inc.,New YorkNY
Flagler Volunteer Services, Inc.,Flagler BeachFL
Forums Children Foundation,New YorkNY
Foundation for Tomorrows Leaders,New YorkNY
Foundation for Treatment of Mitochondrial Disorders, Inc.,Silver SpringMD
Fowler Video Foundation,West RockportME
Fresh Start Women's Center,MemphisTN
Friendly Fifty Club, Inc.,Mount VernonNY
Friends of Kings Hill,WallkillNY
Friends of the Dorothy Day Cottages, Inc.,Staten IslandNY
Friends of the Union County Animal Care and Education Center,PlainfieldNJ
Friends of the West Orange Library, Inc.,Winter GardenFL
Friendship House of India,RedfordMI
General Daniel Chappie James Ch 1288 Experimental Aircraft Assoc.,ValkariaFL
Genesis Life Center, Inc.,AlbanyGA
Giving World Foundation, Inc.,WillistonVT
Givingwell Org., Inc.,New YorkNY
Great American Duck Race of Deming, Inc.,DemingNM
Grey Fox Foundation, Inc.,GreenwichCT
Hands of Hope Development Corporation,RichmondVA
Hastings Waterfront Watch, Inc.,Hastings HudsonNY
Healing Source,RialtoCA
Higher Education Opportunity Programs, Inc.,New YorkNY
Historic Synagogue Restoration, Inc.,New RochelleNY
HOYA Human Development Corporation, Inc.,CypressTX
IABS Charities, Inc.,New YorkNY
Independent Heights Park Community Redevelopment Corporation,HoustonTX
Inner City Perception, Inc.,New KensingtonPA
Inspire, Inc.,IndianapolisIN
Interfaith Housing Development Fund Corp.,SuffernNY
International Anti-Poverty Law Center, Inc.,New YorkNY
International Atlanta Ministries,JonesboroGA
Irish Rail and Transport Heritage Foundation, Ltd.,New YorkNY
Jasper County Historical Society,Bay SpringsMS
Jeff County Conservancy Charitable Trust,BrookvillePA
Jewish Alumni of Binghamton, Inc.,New YorkNY
Jewish Center of the Hamptons,East HamptonNY
Jubillenium Foundation, Inc.,New YorkNY
Karenina Dance Masters Intensive, Inc.,New YorkNY
Kedma USA, Inc.,BronxNY
Kids Nutritional Services,SlidellLA
Klein Intermediate Parent Teacher Organization, Inc.,HoustonTX
Korean War Memorial of WNY,BuffaloNY
Last Witness Declaration Project,New YorkNY
Life Works Theatre, Inc.,RochesterNY
Light of the Trinity Montessori School, Inc.,West OrangeNJ
Liza Barbieri Foundation,New YorkNY
Main Stage Coffeehouse Foundation,Yorktown HeightsNY
Mars 2112 Education Outreach Program, Inc.,New YorkNY
Matthew S. Hisiger Film Foundation,New YorkNY
McKinnleyleif Ericson Park Alliance, Ltd.,BrooklynNY
McMillans Helping Hands, Inc.,MineolaNY
Meadowridge Ponds & Wetlands Preservation Association,Long GroveIL
Metro Wildlife Management Base, Inc.,BrightonMI
Michael & Rochel Wolfe Charity Fund, Inc.,New YorkNY
Mike Bright Basketball Camp, Inc.,BronxNY
Millenium Minds, Inc.,QueensNY
Moazz Jazz Dance Ensemble,SeattleWA
Muse of Fire Theatre Co., Inc.,New YorkNY
National Association of Blessed Billionaires,New RochelleNY
No Walls Foundation, Inc.,New YorkNY
Noble Heart Service,GardenaCA
Nonprofit Training Institute, Inc.,Stone MountainGA
Northern Burlington Soccer Club,WrightstownNJ
Our Lady of Mercy Senior Manor Housing Development Fund Corporation,BronxNY
Ox-Sheptyckyj Foundation, Inc.,YonkersNY
Paloverde Center for Behavioral Research and Education,La VerneCA
Palyul Changchub Dargyeling,Mill ValleyCA
Panamerican Nikkei Association USA East, Inc.,New YorkNY
Paradi, Inc.,MineolaNY
Pendulum Dance Theater,PortlandOR
Pennsylvania Station Arts Foundation, Inc.,New YorkNY
Persuaders, Inc.,MemphisTN
Photorelief Com, Inc.,New YorkNY
Refuge, Inc.,New YorkNY
Robert A. Patterson Memorial Scholarship Fund,NovatoCA
Robert P. Joyce Scholarship Fund, Ltd.,New WindsorNY
Rockland Business Association Foundation, Inc.,Pearl RiverNY
Rockland County Jewish Childrens Museum, Inc.,PomonaNY
Salve Regina, Inc.,Staten IslandNY
Sandra Brand Torah Distribution Fund, Inc.,New YorkNY
Scripts Up, Inc.,New YorkNY
Senior Care & Life Styles, Inc.,Staten IslandNY
SIKA, Inc.,New YorkNY
Soma Partnership, Inc.,San FranciscoCA
Southeast Texas Fellowship of Churches,BeaumontTX
Spirit of Faith Community Development Corporation,N. Miami BeachFL
Stage of Learning, Inc.,New YorkNY
Tell the Story Ministries, Inc.,Deerfield BeachFL
Third Space Project, Inc.,New YorkNY
Third World Records,New YorkNY
Topkid,Grosse PointeMI
Tunnel Vision Writers Project, Inc.,MontclairNJ
Tzidkas Rivka Memorial Fund Dankona, Inc.,New SquareNY
Zionist Information and Interment Organization of North America, Inc.,New YorkNY

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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