Announcement 2006-76

Announcement 2006-76

Announcement 2006-76

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
Able Charitable Foundation, Inc.,DickinsonND
Aleskan Foundation,HavertownPA
All Faith Counseling Center, Inc.,GainesvilleFL
Alsami Charity Foundation,Dove CanyonCA
American Childrens Orchestras for Peace, Inc.,MiamiFL
Arhome Community Development, Inc.,Pine BluffAR
Arkansas Community Bankers Foundation, Inc.,Hot SpringsAR
Assist International Ministries, Inc.,LawrencevilleGA
Azeem Enterprises, Inc.,HamptonVA
B. F. Walker & Associates, Inc.AtlantaGA
Beautiful Zion Community Development Corporation, Inc.,West MemphisAR
Beech Island Recreation Association, Inc.,JacksonSC
Belleville Township High School District 201 Educational Fndtn, Ltd,BellevilleIL
Bowie Soccer United Bandits,ArnoldMD
Brasil Brasil Cultural Center,Culver CityCA
Bright Light, Inc.,Grand RapidsMI
Brothers of the Light, Inc.,RooselveltNY
Calder Museum, Inc.,PhiladelphiaPA
Calvary Hill Fellowship, Inc.,OceansideCA
Canton District No. 66 Education,CantonIL
Cardiac Research Institute of New York, Inc.,BronxNY
Casa Nueva Vida, Inc.,PhiladelphiaPA
Cass County Child Protective Service Board,AtlantaTX
Cenacle World Prayer Group,GlendaleNY
Central Buganda University Foundation, Inc.,AnnandaleVA
Childrens Christmas Tree, Inc.,JacksonvilleTX
Cinc, Inc.,DetroitMI
Clemente Garcia Jr. Community Learning Center,Corpus ChristiTX
Conservation Technology Research Institute, Inc.,LamyNM
Consider Source,Los AngelesCA
Continuum of Care Ministry,RustinLA
Coshar Foundation, Inc.,LanhamMD
Coweta County Rural Presevation Society, Inc.,SharpsburgGA
Creative Visions Education Foundation, Inc.,Grand PrairieTX
C U B S Athletic Club, Inc.,Fort MitchellKY
Detroit Junior Buccaneers,DetroitMI
Downstate Technology Center, Inc.,BrooklynNY
Dreams Come True Stables,SanduskyOH
El Programa Via Milagro Corp.,Las VegasNV
Elkhorn Fire-Rescue Explorer Post 911,ElkhornWI
E S C S Community Involvement Foundation, Inc.,San DiegoCA
Evanston Westside Community Organization,EvanstonIL
Expert Readers, Inc.,AthensGA
Family Zone, Inc.,MiamiFL
First Foundation,PetersburgVA
First Step Transitional Home,Lenox TownshipMI
Foundation for Excellence in Arts Education,TucsonAZ
Freightliner Toys for Tots,GastoniaNC
Friends of Commission for Women, Inc.,Chapel HillNC
Friends of Fellheimer Foundation, Inc.,GalesburgIL
Friends of Rock Creek Lake, Inc.,KelloggIA
Friends of Tecopa Hot Springs, Inc.,ShoshoneCA
Friends of the Aids Museum, Inc.,New YorkNY
Friends of the Library,StaffordTX
Fund for Humanity, Inc.,TamaracFL
Garden City Boxing Club,Garden CityKS
Gentilly Christian Enterprise,New OrleansLA
Geoff Smith Memorial Scholarship Fund,New BostonMI
Ghana New Ventures Competition, Inc.,PhiladelphiaPA
God is Good Ministrys, Inc.,MemphisTN
Good Shepherd Humanitarian Corp.,LantanaFL
Goodlettsville Middle School Parent Teacher Organization,GoodlettsvilleTN
Greater Harvest Housing Corp.,BaltimoreMD
Griffin Economic Development Corporation, Inc.,KingslandTX
Ground Zero Pairing Project, Inc.,PortlandOR
Gulf County United Community Development Corporation, Inc.,Port St. JoeFL
Heritage Exchange, Ltd.,New RochelleNY
Hidalgo Independent School District Scholarship Foundation,HidalgoTX
Highland Development, Inc.,CoalmontTN
Hillcrest Housing Development Fund Corporation,BronxNY
Home Sweet Home,MontgomeryAL
Hopeful Equestrians Academy of Riding Therapy, Inc.,DahlonegaGA
Humanity and Animal Sake Foundation,CerritosCA
Ibadan College of Medicine Alumni Association North America,SouthlakeTX
Inner Asian Conservation, Inc.,HamdenCT
Inner Circle Youth Services, Inc.,WashingtonDC
Inner City Connections,San DiegoCA
Inter-Cultural Services of Hamilton County, Inc.,CarmelIN
International Royal Crescent Education Foundation, Inc.,Warner RobinsGA
Iowa National Vietnam Veterans Traveling Memorial, Inc.,AnkenyIA
Irving Gators Youth Organization,IrvingTX
Jacobs Ladder Transitional Home,KittrellNC
Jefferson County Deputy Sheriffs Reserve, Inc.,Charles TownWV
Jericho Alternative Community Development Corp.,AtlantaGA
Jesus Ruiz Program,ParamountCA
Kamp Kindness, Inc.,BowieMD
Kiya House, Inc.,RiverdaleGA
Korbett Kompany Productions,San DiegoCA
Lance Johnstone Foundation,PhiladelphiaPA
Latin Jazz Fest Charties, Inc.,Cape CoralFL
Liberty Baseball, Inc.,Kansas CityMO
Long Center Foundation, Inc.,LafayetteIN
Louisiana Fatherhood Initiative Program,BakerLA
Lowell Dreyer Memorial Scholarship Fund, Inc.,OttertailMN
Memphis Regional Youth Sports Alliance,MemphisTN
Metro East Warriors Youth Program,CahokiaIL
Migrant & Seasonal Housing, Inc.,AmericusGA
Millboro Ruritan Foundation,MillboroVA
Mission Emmanuel,PortlandOR
Mission Joy and Hope,TacomaWA
Mount Upton Thunder Run for Children,Mount UptonNY
Muller Foundation,ChicagoIL
National Park Treasures,CottonwoodAZ
New Hope Technology,ChesapeakeVA
Noble Action Public Service Corp.,Los AngelesCA
Oasis Agency, Inc.,FlintMI
Olive Branch Animal Rescue & Refuge, Inc.,SistersvilleWV
Opportunity Scholarship Fund, Inc.,Melrose ParkIL
Our Own Place, Inc.,St. CroixVI
Ownership Gift, Inc.,RiversdaleUT
Partners for Wellness Agencies, Inc.,LithoniaGA
Partners in Learning, Inc.,WilliamstownNJ
Peace of God Ministries, Inc.,South EastonMA
PharmCo Solutions,Ann ArborMI
Physicians Medical Education and Public Health Fund,St. CharlesIL
Pilgrim Development Corporation,ChicagoIL
Planned Housing, Inc.,MariettaGA
Power for Living Charities,AntiochCA
Project Aids Khmer,LincolnRI
Project Still I Rise, Inc.,DallasTX
Pros & Cons for Kids,Walnut CreekCA
Rainbow Redirections Childrens Services, Inc.,MiamiFL
Randy Caldwell Ministries, Inc.,League CityTX
Rapha Therapy Services, Inc.,La GrangeKY
Read Foundation CME, Inc.,Warner RobinsGA
Richmonders for Effective Government,RichmondVA
Rio Grande Valley Community Foundation,McAllenTX
Rise Institute for Science and Education Charitable Trust,ManliusNY
Roel Advantage Corp.,CarolinaPR
Ronny Crownover Marrow Foundation, Inc.,DentonTX
Rotary Club of Amherst East Foundation,WilliamsvilleNY
S C Regional Housing Foundation, Inc.,BarnwellSC
Sacramento I Care Center,Citrus HeightsCA
Safe Haven for Strays, Inc.,New Port RicheyFL
Sagola Fire Department Auxiliary,ChanningMI
San Diego Cancer Research Institute,VistaCA
Seniors Cab, Inc.,HoustonTX
SGCA, Inc.,CheyneyPA
Sleeping Bear Literacy Foundation,DexterMI
Society for the Preservation of Rockwood Pond,FitzwilliamNH
Soho Arts Council, Inc.,New YorkNY
Southwest Arts Council, Inc.,BereaOH
Start Foundation of Virginia,ViennaVA
Summer Therapy Center,WarrenOH
Teachers Council, Inc.,GreenbeltMD
Timber Hills Housing of Alcorn County, Inc.,CorinthMS
Timeless Theatre Arts, Inc.,BrooklynNY
Toppenish Foster Parent Association,ToppenishWA
Totten Peters Communications, Inc.,HarrisburgPA
Tri Star Employee Development Corp.,San AntonioTX
True Love Ministries,LancasterCA
Urban Housing Association,OaklandCA
Vester Community Service, Inc.,DowneyCA
Virginia Motorsports Museum & Hall of Fame, Inc.,StuartVA
Waismann Foundation,Beverly HillsCA
Washington Square Foundation, Inc.,HinsdaleIL
Wayland Community Access and Media, Inc.,WaylandMA
Wayne County Vision 2000,MonticelloKY
West Virginia Region VI Local Elected Official Board, Inc.,MorgantownWV
Wilson County Sheriffs Youth Ranch,Mount JulietTN
Wilson Economic, Inc.,TampaFL
Womens Initiative Network, Inc.,MalvernPA
Word of Faith Ministries, Inc.,SmithfieldVA
Young Adults Association, Inc.,HoustonTX
Young Christian Ladies Organization, Inc.,New YorkNY
Yunnan America Foundation, Inc.,Glenwood CityWI
Zonta Club of Laramie,LaramieWY

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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