Announcement 2005-85

Announcement 2005-85

Announcement 2005-85

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
1st Legion Provisional Army of Confederate States,SuffolkVA
34th Ward Ministers Alliance,ChicagoIL
About Reaching Kids, Inc.,WyncotePA
Abundant Joy Community Development Corp.,GuttenbergNJ
Abundant Life Ministries International of Harrisburg PA,HarrisburgPA
Ace Learning, Inc.,New YorkNY
Adaptive Economics Association,SummitNJ
Adolescent Community Empowerment Programs, Inc.,BellmawrNJ
Advanced Skills Learning Center,YorkPA
Agastya India Foundation,RandolphNJ
Albania Cultural Foundation USA, Inc.,PattersonNY
Albanian American Humanitarian Society,PhiladelphiaPA
Alternative Decisions Incorporation,Elkins ParkPA
American Childrens Cancer Association, Inc.,BridgewaterNJ
American Financial Counseling Services, Inc.,WaynePA
American Friends of Ecole Haredi De Paris, Inc.,New YorkNY
American Herpes Foundation, Inc.,HackensackNJ
Aurora Project, Inc.,BinghamtonNY
Balhakam Economic Development Foundation, Inc.,LindenNJ
Beechwood Group, Inc.,SodusNY
Beginning Anew,HillsboroOR
Bensalem Baseball of Lower Bucks,BensalemPA
Berks Bards, Inc.,DouglasvillePA
Biagios Ristorante Charities, Inc.,ParamusNJ
Big S T E P,MarltonNJ
Billy Lake ALS Memorial Foundation,HavertownPA
Blue Mountain House of Hope Foundation,KemptonPA
Bo-A-Ner-Ges Church of Jesus Christ,AlbanyNY
Bramley Mountain Fire Tower Club,DelhiNY
Breast Cancer Thrivers,RiegelsvillePA
Bucco Bricks,PittsburghPA
Buffalo Guitar Society, Inc.,WilliamsvilleNY
Business Network of Emergency Resources, Inc.,AlbanyNY
Bustleton Bowler Town Watch, Inc.,PhiladelphiaPA
Cadeau De Cleonie, Inc.,QuakertownPA
Camden County Economic Development Agency, Inc.,CamdenNJ
Canajoharie 2000, Inc.,CanajoharieNY
Cape May County Bar Foundation, Inc.,Cape May Court HouseNJ
Capital County Community Development Corporation,PenningtonNJ
Care for Kids Foundation, Inc.,ManalapanNJ
Caring Christian Fund,JacksonMS
Cementon Athletic & Playground Association, Inc.,WhitehallPA
Center of Academic Preparation to Higher Education,HoustonTX
Central New York Impalas Athletic and Academic Club,SyracuseNY
Charles Reed Memorial Trust,HarleysvillePA
Charter Schools Network of Upstate New York, Inc.,SkaneatelesNY
Charutar Health & Education Organization, Inc.,RaritanNJ
Chenango Housing and Enterprise Development Corporation,NorwichNY
Chesters Nehemiah Project,ChesterPA
Childrens Activities Fund,Maple ShadeNJ
Childrens Festival and Parade,LancasterPA
Chovel, Inc.,LawrencevilleNJ
Christian Community Development Corporation,BeniciaCA
Cisneros Foundation, Inc.,Coral GablesFL
Coalition for Children of Monmouth County, Inc.,ArlingtonVA
Collectibles for Kids, Inc.,Fort LeeNJ
Community Center of Armstrong County,KitanningPA
Community Fitness Center,PittsburghPA
Community Health Connection,KitteryME
Community Service Group Foundation,CharlestonSC
Community Technology Alliance,PhiladelphiaPA
Concerned Pastors of Trenton and Vicinity Economic Development Corp.,TrentonNJ
Conestoge Baseball Booster Club,WaynePA
Crazy for Cockers Rescue, Inc.,HightstownNJ
Crestbury Residents Coalition, Inc.,CamdenNJ
Crisis Pregnancy Center of Canadaigua, Inc.,E. RochesterNY
D A P Foundation,Old BridgeNJ
Daiscan, Inc.,UnionNJ
Damian Anyanwu Research Center, Inc.,South OrangeNJ
Dan Kelly Association,HarrisonNJ
Daughters of Sarah,West Palm BeachFL
Deaf and Hard-of-Hearing Youth Program, Inc.,West ChesterPA
Decision Makers, Inc.,WaterlooNY
Developmental Journey, Inc.,McKeesportPA
Doolittles Landing a New Jersey Non Profit Corporation,BoontonNJ
Dorothy and John Norris Foundation,Red LionPA
Downingtown Area School District,DowningtownPA
Drpaula.org Foundation, Inc.,WashingtonNJ
E & A Freedom Center,PhiladelphiaPA
Elite Racing, Inc.,Blue BellPA
Essence of Self Center,SimpsonvilleSC
Everest Foundation for Family Enrichment, Inc.,AuburnNY
Execution of Hope Ministries, Inc.,West ChesterPA
Exeter Cheerleading Parents Club,BirdsboroPA
Expeditionary Learning Outward Bound, Inc.,GarrisonNY
Faith Based Solutions, Inc.,CamdenNJ
Family Support Network of Cumberland County,FayettevilleNC
Fayetteville Playhouse, Inc.,FayettevilleNY
Federacion Centro-Americana Pro Desarollo, Inc.,GuttenbergNJ
Ferret Hollow Shelter & Rescue, Inc.,Red BankNJ
Firearms Owners Against Crime Education Fund,PittsburghPA
Five Star Youth of America, Inc.,ArcadiaFL
FOLA America, Inc.,PhiladelphiaPA
Foundation for Dental Health of Lancaster County,LancasterPA
Fowler Video Foundation,RockportME
Friends of Archa Theatre Prague, Inc.,DelmarNY
Friends of Aspire,BuffaloNY
Friends of Deal Lake, Inc.,OceanNJ
Friends of Fairmount Park Animals,PhiladelphiaPA
Friends of Gary Bryant, Inc.,HiltonNY
Friends of Irvington Park Corp.,IrvingtonNJ
Friends of Michael Davis, Inc.,NewarkNJ
Friends of Mount Olive Public Library,Budd LakeNJ
Friends of Racoon Creek State Park,HookstownPA
Friends of the 169,AlamosaCO
Friends of the Institute for the History of the Jews in Austria, Inc.,New YorkNY
Friends of the New Jersey Historic Trust,Glen RidgeNJ
Friends of the Seafaring Community,RocklandME
Friends of the Woodchuck Road Spring, Inc.,Wales CenterNY
Fur Angels Placement, Inc.,New YorkNY
Furniture Storehouse, Inc.,MontclairNJ
Gabriella Maria Beyer Foundation,Franklin ParkNJ
Gadsen County Community Resource Center,GretnaFL
Gallery 210, Inc.,SyracuseNY
Garden State Choral Chapter of the National Convention of Gospel,TeaneckNJ
Gary Toppi Foundation, Inc.,BellmawrNJ
Gay and Lesbian Neighborhood Development Association,MurrysvillePA
Global Oral History Project, Inc.,Stoney PointNY
Gloversville Junior Dragons Youth Basketball,GloversvilleNY
Gomez Dance Theater,New YorkNY
Goree 2000 and Beyond,WestfieldNJ
Greater Valley Public School Childrens Education Foundation, Inc.,SayrePA
Greene for Pets, Inc.,PhiladelphiaPA
Guidance Assisted Living Home,PhiladelphiaPA
Guiraud-McDonald Cultural Exchange, Inc.,BronxNY
H H B L Wrestling, Inc.,Haddon HeightsNJ
Hannahs Outreach,YucaipaCA
Harmony Education & Life Partners, Inc.,IrvingtonNJ
Heights Baseball Booster Club, Inc.,Haddon HeightsNJ
Higher Dimension Community Development Corporation,PlainfieldNJ
Hispanic Business Council, Inc.,AllentownPA
Hollywood East Foundation,West New YorkNJ
Holy Trinity School, Inc.,East OrangeNJ
Homeless Outreach Program,EnolaPA
Honey Hunter Foundation, Inc.,RunnemedeNJ
H O P E Human Resource Development, Inc.,HollywoodFL
Household of Faith Ministries, Inc.,SyracuseNY
How to Fish, Inc.,ColumbiaSC
Hui O Na Makuahine Hookahi O Kauai,KapaaHI
Hunting Park Development, Inc.,PhiladelphiaPA
IBC Educational Research Corporation,LincroftNJ
Improv Jam Comedy Lab, Inc.,BelmarNJ
Indiana All Star Gators Boosters,ClarksburgPA
Ingathering Circle, Inc.,PrincetonNJ
Inspire Us Productions, Inc.,BayonneNJ
Institute for the Advancement of Healing,Blue BellPA
Intercourse Fire Co.,IntercoursePA
Intermusica Corporation,WaynePA
International Intercollegiate Equestrian Association, Inc.,New YorkNY
International Legal Assistance Network, Inc.,New YorkNY
International Reading Rooms for the Blind, Inc.,BaltimoreMD
Israel 2000 Our Faces to the Future,FlushingNY
Italian Heritage Museum & Cultural Center of Western New York,Niagara FallsNY
J & R Talent,Alta LomaCA
Jacobstown Volunteer Fire Co. Auxiliary, Inc.,WrightstownNJ
Jake Haverstick Memorial Fund,MarltonNJ
Jake Rogers Memorial Foundation, Inc.,HadonfieldNJ
Jedi Program, Inc.,New YorkNY
Jennifer Lynne Kennedy Memorial Foundation, Inc.,E. GreenbushNY
Jeremiah House, Inc.,DepewNY
Jersey City Heat Youth Foundation, Inc.,Jersey CityNJ
Jersey Off Road Bicycle Association, Inc.,NutleyNJ
Jessies Helping Hands, Inc.,SewellNJ
John Jack Phillips Family Foundation, Ltd.,PennsaukenNJ
Just-A-Sister-Away, Inc.,PatersonNJ
K M C Artistic Parents Organization,Kennett SquarePA
Karen Brown Scleroderma Foundation,EncinoCA
Kennett Lacrosse Club,AvondalePA
Kids Voting New Jersey, Inc.,NutleyNJ
Kids With Wings, Inc.,EwingNJ
Kidspeace National Centers for Kids in Crisis of New York, Inc.,OrefieldPA
Kings Ice Hockey Club,ExtonPA
Kings Temple Community Development Corporation,PlainfieldNJ
Kinnelon Baseball-Softball Boosters Organization,KinnelonNJ
Kiseru Global Organization, Inc.,EwingNJ
Kite, Inc.,BostonMA
Knox Mansion Historical Foundation, Inc.,JohnstownNY
Koam Mission Corp.,NeptuneNJ
Korean American Community Services Center of Southern New Jersey,CherryhillNJ
KSA Events, Inc.,KissimmeeFL
Lady Tigers Athletic Association,LevittownPA
Lancaster County Fire Alert Coalition Team, Inc.,LancasterPA
Lazarus Foundation,ColumbiaPA
Lif-Net International,HurstTX
Localkind Org,RidgefieldCT
Loretos Filipino American Senior Adult Center,PhiladelphiaPA
Lori Devoe Foundation, Inc.,Saratoga SpringsNY
Magellan University Foundation,MesaAZ
Mahwah Company Number 1 Fire and Rescue Auxiliary, Inc.,MahwahNJ
Meadowridge Ponds and Wet Lands Preservation Association,Long GroveIL
Means-Morrison Memorial Scholarship Fund, Inc.,MascoutahIL
Medford Memorial Lacrosse Booster Club,MedfordNJ
Metcalfe Aid International, Inc.,North BergenNJ
Metro Wildlife Management Base, Inc.,FentonMI
Michael A. Padula Memorial Scholarship Foundation,IthacaNY
Micor Consultants, Inc.,NeptuneNJ
Miles 2 Go 4 Kids, Inc.,PrincetonNJ
Millenium Project, Inc.,NewarkNJ
MK89 Charitable Foundation,ParsippanyNJ
Monumental Baptist Church,PittsburghPA
Moorestown Lacross Club, Inc.,MoorestownNJ
Morningstar Integration, Inc.,LakeviewNY
Mosdos Opele, Inc.,BrooklynNY
Mosley High School Touchdown Club, Inc.,Lynn HavenFL
Mothers Live Child Care Center,West MemphisAR
Mt. Gretna Tabernacle Association,Mount GretnaPA
My Very Own Book,LancasterPA
N A C Foundation, Inc.,ToledoOH
Nancy Topf Institute, Inc.,New YorkNY
Nat and Mat Independent Publishing Non Profit Corp.,East OrangeNJ
National Foundation to Assist Victims of Aviation Disasters, Inc.,AlbanyNY
National Wheelchair Poolplayers Association, Incorporated,LivoniaMI
Natural Woman Natural Man, Inc.,OjaiCA
NC Orange Senior Housing Corp.,NewarkNJ
Neighbors for Christ,LancasterPA
Network of Neighbors,State CollegePA
New Birth Ministries, Inc.,LindenNJ
New Generation Cheer Elite All-Stars, Inc.,SyracuseNY
New Jersey Devils Alumni Association, Inc.,E. RutherfordNJ
New Jersey Post Same Scholarship Fund, Inc.,MiddletownNJ
New Jersey Veterans Museum and Educational Center, Inc.,Bound BrookNJ
New Life Community Development Organization,New OrleansLA
New Nation House of Prayer, Inc.,AbseconNJ
New York Alliance for Abstinence Education,ClintonNY
New York International Hockey Cup, Inc.,TroyNY
New York Sustainable Agriculture Working Group, Inc.,RochesterNY
New York Waterways Wind Orchestra, Inc.,TroyNY
Newton Colony Arts Bank, Inc.,CollingswoodNJ
Nirmal, Inc.,PhiladelphiaPA
Noble Heart Services, Inc.,GardenaCA
Northeast Cardinals, Inc.,ParsippanyNJ
Northeast Pennsylvania Herpetological Society,LarksvillePA
Nouveau Business Men and Women,CharlotteNC
NY Farms Campaign, Inc.,TroyNY
NYS Animal Surgery Assistance Program,PittsfordNY
Ocean Community Development Corporation,Atlantic CityNJ
Oficiana Intergrupal Hispana De Alcoholicos Anonimos De El Norte,NewarkNJ
Omead Foundation, Inc.,KingstonNY
Online Noetic Network, Inc.,DoylestownPA
Onondaga County Triad Seniors & Law Enforcement Together Council, Inc.,SolvayNY
Ordaid, Inc.,Jersey CityNJ
Overcoming Through the Crisis, Inc.,PerryOK
PA Starz Fast Pitch Association,WrightsvillePA
Paradise Community Development Corporation,PhiladelphiaPA
Parkford Apartments Tenant Association,LibraryPA
People Helping People, Inc.,RahwayNJ
Personal Pathways, Inc.,RochesterNY
Philadelphia Archeological Forum,PhiladelphiaPA
Phyllis Forss Community Outreach,GlensidePA
Platt-Vitulli Scholarship Fund,Beach HavenNJ
Port Norris Youth and Childrens Center, Inc.,Port NorrisNJ
Pratham USA, Inc.,Jersey CityNJ
Preservation Training and Education Institute, Inc.,S. KingstonRI
Princeton Sculpture Symposium,PrincetonNJ
Project Community Return,DallasTX
Recycle Otsego County,GaylordMI
Redeemed Ministries,HarrisburgPA
Ringgold Living History Association,BirdsboroPA
Rising Possibilities, Inc.,WillinboroNJ
Rivanna Watershep Center, Inc.,CharlottesvilleVA
Roberts Foundation Family Learning Center, Inc.,TrentonNJ
Robin Hood Society of America, Inc.,PiscatawayNJ
Room Full of Sisters Rites of Passage Membership Program, Inc.,AlexandriaVA
Rotoplast Foundation Charitable Trust,San FranciscoCA
Roy E. Lloyd Environmental Conservation Education Fund,W. HenriettaNY
S C Vistula, Inc.,GarfieldNJ
Sabertooth Resources, Inc.,Mount LaurelNJ
Safety Sense Institute,PhiladelphiaPA
Sand Springs Band Boosters,Sand SpringsOK
Santas Sleigh,New YorkNY
Saucon Valley Fine Arts Corporation,HellertownPA
Save Our Children Save the World Foundation, Inc.,PatersonNJ
Scranton Educational Foundation,ScrantonPA
Second Ward Educational & Charitable Foundation, Inc.,PassaicNJ
Self-Empowered Lifestyles for Freedom, Inc.,SyracuseNY
Senior Health Properties of Pennsylvania, Inc.,ChambersburgPA
Sharing Hearts Organization, Inc.,GermantownMD
Sherry Plumb Charitable Trust,MacedonNY
Shore Aquatic Club, Inc.,Long BeachNJ
Shri Baldevdas Charitable Foundation,BensalemPA
Slippery Rock Development,Slippery RockPA
Somerset Hills Youth Baseball Corp.,BernardsvilleNJ
Southern Jersey Ethics Alliance,Cape May Court HouseNJ
Span-Strategic Pastoral Action,BurdettNY
Spectrum Foundation,Red BankNJ
Spinal Health Institute, Inc.,Cherry HillNJ
Spotswood Education Foundation, Inc.,SpotswoodNJ
Spoutwood Farm Center, Inc.,Glen RockPA
St. Peters Institute, Inc.,PhiladelphiaPA
St. Vladimir Russian Orthodox Information Center, Inc.,CranburyNJ
Starseed Educational Company,MontclairNJ
Stephen A. Walkden Society,MiddletownNJ
Stray Alive, Inc.,PortchesterNY
Sullivan-Warwarsing Reap Corp.,FerndaleNY
Sunflower Elementary School Parent Teacher Org.,El CentroCA
Sunrise Productions,PhiladelphiaPA
Tahirah Nur, Inc.,MontclairNJ
Telecommunity Visible Concept, Inc.,PittsburghPA
Temple Community Development,BuffaloNY
Tenant Leadership Council, Inc.,AlbanyNY
The Heralds,Upper DarbyPA
The Word, Inc.,Orchard ParkNY
Three Rivers Society for Cardiovascular & Pulmonary Rehab,SomersetPA
Thugs International, Inc.,SalemNJ
Tom Berlinski Memorial Foundation,StockholmNJ
Traditions & Green Ribbons, Inc.,WilliamstownPA
Traveling Seminars Abroad,GuilfordVT
Trenton Scholarship Fund, Inc.,PrincetonNJ
Trust New Jersey, Inc.,South PlainfieldNJ
Valley Central Booster Club, Inc.,WaldenNY
Valley View Community Center,DanboroPA
Vauxhall Community Camp Fund,VauxhallNJ
Veterans Housing Development,Los AngelesCA
Victims Intervention Program, Inc.,Atlantic CityNJ
Victor Saints Youth Football Cheerleading Association,VictorNY
Vision Community Redevelopment Corporation,NewarkNJ
Visual Language Project,PhiladelphiaPA
Visual Relativity,TrentonNJ
Waterloo Education Foundation, Inc.,WaterlooNY
We Support the Arts,BayonneNJ
Welcome Lake Fire & Dive Rescue, Inc.,Beach LakePA
West Philadelphia New Life Community Development Corporation,PhiladelphiaPA
West Philadelphia on the Move, Inc.,PhiladelphiaPA
What If Organization,YardleyPA
White Haven Area Babe Ruth,White HavenPA
Wild New Jersey, Inc.,HawthornNJ
William Penn Charities, Inc.,WyncotePA
Wimpfheimer Family Foundation, Ltd.,TenaflyNJ
Women Advocating Global Equality, Inc.,SciotaPA
Womens Pavilion Pan Am 2001, Inc.,BuffaloNY
Word of Life Community Development Corporation,BrickNJ
Work First, Inc.,Little FallsNJ
YHM, Inc.,TrentonNJ
Zion Community Health & Wellness Center,Red BankNJ
Zoe Life Enrichment Foundation, Inc.,HarrisburgPA

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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