Announcement 2006-5

Announcement 2006-5
in: Announcement 2006-5

Announcement 2006-5

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 Chance Young Adult Organization,SeattleWA
29 11 Student Ministries,Mars HillNC
E. 107th St. Oldtimers Alumni,New YorkNY
A. E. Thomas Foundation for Integrative Medicine,AlbuquerqueNM
After School Tutoring Homework Assistance Program,HazeltonPA
AGAPE,HobbsNM
America Health Care Resuscitation Organization,New YorkNY
Association of Priest, Inc.,JacksonvilleFL
Avalon R & D, Inc.,WilliamsvilleNY
Baskets of Hope,BrecksvilleOH
Ben Rush Elementary School Foundation,RedmondWA
Bexar County Youth in Action,San AntonioTX
Bright Future Foundation,Beverly HillsCA
Broadcast Freedom International, Inc.,BlandfordMA
Bucks County Affordable Housing Corporation,DoylestownPA
Buffalo Soldiers Foundation,Ft. MyerFL
Capoeira Arts Foundation, Inc.,BerkeleyCA
Carequest Group, Inc.,MemphisTN
Carl Aven Ministries, Inc.,CatoosaOK
Casa Major, Inc.,Fountain ValleyCA
Center for US-Japan Comparative Social Studies,San DiegoCA
Chicago Metropolitan Development Association,AuroraIL
Child & Family Development Services, Inc.,TulsaOK
Childrens Amputee Foundation, Inc.,GreensboroNC
City Youth Adventures,CincinnatiOH
Compassion Unlimited IC,ChicoCA
Connections to Success,HoustonTX
Costa Rica-Latin America School Supplies, Inc.,Palm BayFL
Daughters of the King of Judah Ministry,AlbanyGA
Destiny Foundation,Moss PointMS
Doc Communications Media Group,SomersetNJ
Educators Basketball Association, Inc.,BoydsMD
El Segundo Youth Football & Cheerleading, Inc.,Redondo BeachCA
Elementary Decisions, Inc.,RichmondVA
Fathers on Rights for Custody Equality,LouisvilleKY
Firearms Owners Against Crime Educational Fund, Inc.,McDonaldPA
First Homebuyers Group, Inc.,GreensboroNC
Fort Smith Christian School Foundation,Fort SmithAR
Garden City Boxing Club,Garden CityKS
Gehazi Group Home, Inc.,RailtoCA
Georgia Guides, Inc.,ReidsvilleGA
Grace Foundation,FolsomCA
Great American Duck Race of Deming, Inc.,DemingNM
Greater Houston Charismatic Youth Center, Inc.,PasadenaTX
Harris Low Income Medication Assistance Organization,HuntingtonWV
Hawthorne Smith House Lil Bit of Heaven,DallasTX
Hokkaido International School Endowment Fund, Inc.,PortlandOR
Homes for the Hopeless,Rocky MountNC
Hope and a Future, Inc.,SuitlandMD
House of Dreams, Inc.,RockmartGA
Humanitarian Force,FayettevilleNC
Illinois State Police Heritage Foundation, Incorporated,SpringfieldIL
Images for Nonprofit, Inc.,WilmetteIL
Inland Mom & Dad Mission,OntarioCA
Inspiring Excellence,TucsonAZ
Institute for the Study of American Religion,Santa BarbaraCA
International Healing Network, Inc.,HoustonTX
International Museum of Military History,DightonMA
Islam & the Community of Sacramento,SacramentoCA
Jeremiah Group, Inc.,Pontevedra BeachFL
Justus Curry Foundation,HusumWA
Kansas City Eritrean Development Foundation,Kansas CityMO
Kimberly Asther Ministries,RolandAR
King Works, Inc.,TampaFL
Kitchen K – A Design Gallery, Inc.,WashingtonDC
Last Resort Foundation, Inc.,HerculesCA
Lay Claim Gods New Covenant Ministry,St. LouisMO
Liberty Historical Society, Inc.,Kansas CityMO
Life's Blood Ministry,Colorado SpringsCO
Light of the Trinity Montessori School, Inc.,West OrangeNJ
Literacy Indiana, Inc.,BloomingtonIN
Memorable Moments Wishes and Youth Services, Inc.,BirminghamAL
Men Against Domestic Violence,BonifayFL
Meristem, Inc.,BrooklynNY
Metropolitan Alliance, Inc.,WashingtonDC
Metropolitan New York Chapter Delaware State Univ. Alumni Assoc.,BronxNY
Mid-Texas Cultural Center, Inc.,New BraunfelsTX
Mission Endowment Fund of Malta Lutheran Church,MaltaMT
Mount Olive Adult Day Care Home,CharlotteNC
Music With a Mission, Inc.,LexingtonKY
New Future Education Fund,San MarinoCA
New Jerusalem Assistance Ministries,HoustonTX
Norman Borlaug Heritage Foundation,CrescoIA
North Firefighters Benevolent Fund, Inc.,NaplesFL
North Hills Jaycees Foundation Charitable Trust,Simi ValleyCA
Northeast Mississippi Heritage Tr,CorinthMS
Northern Tier Neighborhood Crime Watch,Great BendPA
Northwest Action Council, Inc.,ChicagoIL
NSI-Hannibal Riverbluff, Inc.,Bowling GreenMO
Oak Center Neighborhood Association,OaklandCA
Oklahoma Film Academy,TulsaOK
Ole Gilliam Mill Park,SandfordNC
Omentum Research Foundation,San GabrielCA
On My Way,AtlantaGA
One Accord Asset Development Fund,HilliardOH
One By One, Inc.,ClarkstonGA
Open Door Society, Inc.,N. HollywoodCA
Organization for Islamic Learning,CharlottesvilleVA
Peace B Still Foundation, Inc.,Lehigh AcresFL
Pennfield Parent Teacher and Student Organization,Battle CreekMI
People Awareness Council, Inc.,American FallsID
Planet Dog Philanthropy,PortlandME
Prescott Center for Nonviolent Communication,PrescottAZ
Pro Desarrollo Comunitario Prodecom, Inc.,Los AngelesCA
Project R O S E – B U D S, Inc.,RomeovilleIL
Prop Development Group,Missouri CityTX
Real Malibu Players,MalibuCA
Residents Council of Harriet Tubman Terrace Apartments,DetroitMI
Resource Alliance, Inc.,WashingtonDC
Right One Corporation,Los AngelesCA
Rocky Mountain Horse Foundation,TabernashCO
Rowland Youth Club,GreentownPA
Saegertown Heritage Society,SaegertownPA
Saints Helping Saints Community Outreach, Inc.,VictorvilleCA
Selective Multi-Services, Inc.,BronxNY
Sequel Mental Health,DetroitMI
Serenity Village, Inc.,EastmanGA
Sierra Watch,PiedmontCA
Sociedad Humantaria Pro-Animales, Inc.,GuayamaPR
Sons of Thunder Ministries,Lathrup VillageMI
St. Mark Development Corporation, Inc.,CincinnatiOH
Sunshine Ethority, Far Rockaway,NY
The Way,NormanOK
Threshold–The Next Step, Inc.,ReedvilleVA
Triad of West Virginia, Inc.,CharlestonWV
Turning Point Emergency Shelter,HoustonTX
United Cancer Research Foundation,LonghornePA
Victoria Lions Fastpitch Association,VictoriaMN
West End Clinic, Inc.,St. LouisMO
West Tallahatchie County Consortium, Inc.,WebbMS
Wilson Community Development Corp.,PhoenixAZ
Winters Institute,WintersCA
Witness, Inc.,AlbuquerqueNM
Woodruff-Adams Foundation,Poplar BluffMO
World of Wonders,Port St. LucieFL
Wound Biotechnology Foundation, Inc.,BostonMA
Yeshua Foundation, Inc.,ElginIL

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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