Announcement 2006-36
Announcement 2006-36
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. Name | City | State |
|---|---|---|
| Abilities Staffing, Inc., | Atlanta | GA |
| Academy for Individual Excellence Scholarship Foundation, Inc., | Louisville | KY |
| Accord Institute, | Memphis | TN |
| Agape Resource, | Secane | PA |
| Ahead of the Game, Inc., | New York | NY |
| Antioch A M E Community Development Corporation, Inc., | Stone Mountain | GA |
| Arthur Smoke Stack Hardy Fire Museum, Inc., | Baltimore | MD |
| Brother’s Keeper Economic Development Corporation, | Missouri City | TX |
| Buckhorn Association of Brooklyn, Inc., | Brooklyn | NY |
| Capital City Chamber of Commerce Foundation, Inc., | Austin | TX |
| Central Coast Cultural Group, Inc., | Santa Maria | CA |
| Central New York Cage Bird Club, | Syracuse | NY |
| Charles H. Owens, Sr. Memorial Scholarship Fund, Inc., | Columbia | MD |
| Chickasha Community Foundation, Inc., | Chickasha | OK |
| C H I L D Initiative, | Oak Lawn | IL |
| Clayton Community Learning Center, Inc., | Dover | DE |
| Coachella Institute for Vocational Independent Living, | Coachella | CA |
| Communities Against Substance Abuse Foundation, | El Cajon | CA |
| Community & Business Resource Development Corp., | East Hazel | IL |
| Congregation Ozer Dalim, Inc., | Spring Valley | NY |
| Costa Rica-Latin America School Supplies, Inc., | Palm Bay | FL |
| Dayton Chamber Music Society, | Dayton | OH |
| East 23rd Street PAC Neighborhood Association, | Kansas City | MO |
| Faith Keepers, Inc., | Chicago | IL |
| Flavin Educational Foundation, | Houston | TX |
| Freightliner Toys for Tots, | Gastonia | NC |
| Friends of Napa Airport, Inc., | Napa | CA |
| Garnered Grain, | Elk Ridge | UT |
| Global Christian Ambassadors, Inc., | Fremont | CA |
| Global Med Alliance, Inc., | Lincolnton | NC |
| Good Neighbor Community Development Corporation, | Brooklyn | NY |
| Grasselli Community Development, Inc., | Birmingham | AL |
| Greater Acadiana Community Housing Development Organization, | Lafayette | LA |
| Growth International Development Corporation, | Memphis | TN |
| H & H Housing, Inc., | Los Angeles | CA |
| Healing the Environment, Inc., | Palm Springs | CA |
| Health Care for All-California Education Fund, Inc., | Berkeley | CA |
| Heart of Gold Child Service Corporation, | Phoenix | AZ |
| House of Peter, Inc., | Prescott | AZ |
| Human Service Information Technology Applications, | Arlington | TX |
| Inland Valley Hockey Association, | Riverside | CA |
| It’s Not Your Fault, Inc., | Portland | OR |
| Jastay Community Services, Inc., | Bastrop | LA |
| Jumpstart Pre-School, | Los Angeles | CA |
| Living Legacy Farm, | Elk Ridge | UT |
| Main Stay Community Network, | Upper Darby | PA |
| Maranatha Corporation, | Bakersfield | CA |
| Mariachi Nuestro Orgullo, | Henderson | NV |
| Marti Nelson Medical Foundation, | Davis | CA |
| Maui Center for Health Care Education, | Kahului | HI |
| Mauldin Scholarship Fund Account, | N. Little Rock | AR |
| Mayoral Fellows Foundation of San Diego, | Del Mar | CA |
| Mission of Love Care Home, Inc., | Valdosta | GA |
| Mt. Moriah Community Ministry, Inc., | Blytheville | AR |
| Namaste International, | Allentown | PA |
| National Bicycle Greenway, | Palo Alto | CA |
| New York Raptors Special Hockey Club, Inc., | Larchmont | NY |
| Olivias House of Love, | Houston | TX |
| One Class at a Time, | Fremont | CA |
| Open Hearth Foundation, | Rockford | IL |
| Organization for Africans With Diabetes, Inc., | Bronx | NY |
| Our Kids Can Too, Inc., | West Palm Beach | FL |
| Playground Foundation, | Gardonsville | VA |
| Project 2000 — Community Center, | Moses Lake | WA |
| PS & QS Character Education Through Social Graces, Inc., | East Pointe | GA |
| Psalms One Hundred and Fifty Instrumental Gospel Ensemble of, | Stockton | CA |
| Raj & Neelam Modi Charitable Trust, Inc., | Albertson | NY |
| Randy Caldwell Ministries, Inc., | League City | TX |
| Resurrection Ministries, | Texarkana | TX |
| Scottsdale Airpark Rotary Foundation, | Scottsdale | AZ |
| See Spot Fund, Inc., | Garden Grove | CA |
| Seniors Learning Together, Inc., | Apple Valley | MN |
| Serving Seniors, Inc., | Dublin | OH |
| Sisters Outreach Foundation, | Gretna | LA |
| Southwest Institute of Fitness and Training, | Phoenix | AZ |
| Spay Fund, Inc., | Society Hill | SC |
| Students Tutorial Enrichment Program, Inc., | Bowie | MD |
| Teen Education and Mentoring, | Encinitas | CA |
| United Hope Foundation, | Los Angeles | CA |
| Walk in Love Outreach, Inc., | Decatur | GA |
| Western Brown Youth Football Association, | Williamsburg | OH |
| Western US Falun Dafa Association, | San Jose | CA |
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.