Announcement 2006-92

Announcement 2006-92
in: Announcement 2006-92

Announcement 2006-92

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
ABA Diocesan Seminarians Support Group, Inc.,RosedaleNY
Advance Cellular Technology,ScottsdaleAZ
African Cultural Center, Incorporated,Silver SpringMD
Agape Community Outreach, Inc.,FlintMI
AGAPE Home Development Corporation,Broken ArrowOK
Aids Vaccine Research Institute,GlemontNY
Alice Hawthorne Education and Development Fund, Inc.,SarasotaFL
Alliance for Citizens Rights,SuitlandMD
Alliance for Mental Health Consumers Rights,San AntonioTX
Amateur International Sports Educational Federation, Inc.,AlbuquerqueNM
Ambassadors for Children’s Health, Inc.,Johnson CityTN
America Sevens Foundation, Inc.,Miami BeachFL
American Institute of Regeneration,Los AngelesCA
American Students Leadership Institute, Inc.,RockvilleMD
Andiens, Inc.,HoustonTX
Antioch Community Development Corporation,MemphisTN
Ark-Tex Housing Corporation,TexarkanaTX
Arks Foundation, Inc.,WatchungNJ
Armanis House,HoustonTX
Armenian International Sports Foundation,WoodsideNY
Association of Consumers and Tax Payers Foundation,WashingtonDC
Association of Mexico – US Binational Organizations,RamseyNJ
Audio Recording Museum of Science, Inc.,South HadleyMA
Back Together Again, Inc.,GreensboroNC
Barnes Retirement Living Center,BarnesWI
Bay Side Oyster Nursery, Inc.,LockportLA
Bemodet International, Inc.,Bowling GreenOH
Bessie Lang Ministries,St. LouisMO
BGA Industries Community Development Corporation,JacksonvilleFL
Biomedical Research Institute,ScarsdaleNY
Bolinas Lagoon Watershed Team,BolinasCA
Bossier Housing Corporation, Inc.,ShreveportLA
Brrothers Helping Others, Inc.,Orange ParkFL
Business Cares International,LawrencevilleGA
Business in Development, Inc.,IndianapolisIN
CA & J Economic Development, Inc.,MontgomeryAL
California Watershed Conservancy,SacramentoCA
Carlson Family Foundation, Inc.,BrunswickOH
Carsan Publishing Co., Inc.,AtlantaGA
Caselli Ensemble,Corte MaderaCA
Cassius Clay Foundation, Inc.,RichmondKY
Center for International Theatre Development, Inc.,BaltimoreMD
Center of Excellence in Geriatrics Foundation, Inc.,CharlotteNC
Cents–A–Page, Inc.,AuroraCO
CFS Health Resource Alliance,MinneapolisMN
Chadakoin Gateway Environmental Development Group, Inc.,JamestownNY
Childrens Day Care,RiverdaleIL
Choosing Hope Ministries, Inc.,Falls ChurchVA
Christian Counseling International,San JuanPR
Claremont Homes Tenant Council,BaltimoreMD
Clear Vision, Inc.,CordovaTN
Club Recovery, Inc.,West Palm BeachFL
Community & Business Resource Development Corp.,HomewoodIL
Community Contributions for Kids,McAllenTX
Community Health Access Project, Inc.,HawthorneCA
Coree Indian Tribe, Inc.,AtlanticNC
Covenant Ministries Community Development, Inc.,RichmondVA
Creative Christian Solutions,CaryNC
Crescendo the International Center for Program Innovation,BellevueWA
Deliverance Temple Child Development Center, Inc.,MemphisTN
Destined for Greatness Foundation, Inc.,St. PaulMN
Disabled Water Skiers Association, Inc.,MelbourneFL
Disaster Relief Ministries,GladewaterTX
Diverse Renaissance Project,Los AngelesCA
Double Praise Ministries, Inc.,CheltenhamPA
Dual Diagnosis Institute, Inc.,La CrosseWI
Dubois-Garvey Foundation,MerchantvilleNJ
E Makamae O Na Keiki O Hawaii,HiloHI
Earthrise International,PortlandOR
East Gate Entrepreneurs, Inc.,MedfordNY
Education Partnerships, Inc.,FairfieldCT
Elden Hotel Care Corporation,San JuanPR
Employment Assistance Training Services, Inc.,Cherry HillNJ
Energy Conservation Finance Institute,San FranciscoCA
Engine 27, Inc.,New YorkNY
Ensemble Adriatico, Inc.,BostonMA
Esparza Foundation, Inc.,InglewoodCA
Eternal Light Community Center,MaywoodIL
Evangelist Community Organization Center,Hot SpringsAR
Family Life Global Resource Center,South HollandIL
Father’s Heart Ministry,DenisonTX
First Community Academy, Inc.,HoustonTX
For Him Outreach Ministries, Inc.,MilwaukeeWI
Foundation for Educational Renewal, Inc.,CharlotteVT
Foundation for International Space Commerce and Law, Inc.,New Smyrna BeachFL
Foundation for Research, Education, and Excellance (FREE), Inc.,WashingtonDC
Foundation Service Center, Inc.,LeominsterMA
Foundation Up, Inc.,PenningtonNJ
Friends of the Universiteit Van Amsterdam, Inc.,New YorkNY
Fund for Late Vocations,St. LouisMO
GA Community Development, Inc.,MiamiFL
GAIA Foundation,CalabasasCA
Gary Wright Ministries,SaginawTX
Georgia Learning Center,RiverdaleGA
Get Outta Debt Now, Inc.,Granada HillsCA
Gods Beloved Dove Ministries, Inc.,West Los AngelesCA
God’s Economy,BaltimoreMD
Goldfield Fairlord, Inc.,DenverCO
Grady Scholars, Inc.,BrooklynNY
Green Strategies,SeattleWA
Haitian Pentecostal Community Development Corp.,South OrangeNJ
Halt,RocklandME
Hammarskjold Legacy, Inc.,Fond du LacWI
Harvest Time Evangelistic Assn.,BataviaIL
Hawaii County Medical Society Scholarship Fund,HonoluluHI
Hells on Fire Productions,Los AngelesCA
Hillman Memorial Scholarship Fund,FremontCA
Home Network Center,ColumbusOH
Hopelab Foundation, Inc.,Palo AltoCA
Hosana Charities, Inc.,New BrunswickNJ
Human Rights Protection Project,ForestvilleCA
Huntington Beach Employment Council,Huntington BeachCA
I Corinthians 13 Outreach Ministry, Inc.,AtlantaGA
Institute for Family Development (FID), Inc.,MarbleheadMA
Interfaith Missionary Movement,PhiladelphiaPA
International Foundation for Applied Research in the Natural Sciences,Newport BeachCA
Jade Kinder Care & Ministry,WashingtonDC
Jeradnellys Corp.,CarolinaPR
Jersey City Firefighters Memorial, Inc.,Jersey CityNJ
Joe Hewitt Ministries,RockwallTX
Juneteenth Productions, Inc.,ChicagoIL
Jungle Animal Wildlife Sanctuary,JulianCA
Just Say Y.E.S. (Youth Empowerment Supporters) Youth Services,MemphisTN
Kent Ministries, Inc.,ForsythIL
Kiddie Academy, Inc.,HoustonTX
Kids R’ Smart,Las VegasNV
King of Glory Ministries Jesus is the Answer,BartowFL
Kiwanis Club of Sterling Foundation,SterlingIL
Kiwanis Club of Third District Foundation, Inc.,New OrleansLA
La Alborada De Los Angeles, Inc.,YaucoPR
Lancaster Community Housing, Inc.,LancasterSC
Le W. E. Learning Center,ChicagoIL
Leading By Example, Inc.,SanfordFL
Learning Excellence Achieving Purpose, Inc.,DetroitMI
Leon Educational Fund a Nonprofit Corporation,New OrleansLA
Lifetime Solutions, Inc.,IndianapolisIN
Light of Hope Evangelistic Ministries,Kansas CityMO
Lighthouse Sabbath Ministries, Inc.,DoddridgeAR
Lodi FFA Foundation,LodiCA
Lottie House of House, Inc.,BridgeportCT
Manalapan Englishtown Education Association Philanthropic Fund, Inc.,SpotswoodNJ
Maranatha World Ministries, Inc.,BeaumontTX
Marin People Care,PetalumaCA
Mariner Foundation, Inc.,KetchikanAK
Massillon Area Charity and Scholarship Fund,MassillonOH
Mc Mullen Ministries, Inc.,PeoriaAZ
Meade School District 46–1 Charitable Trust,SturgisSD
Means of Access, Inc.,BronxNY
Mercadien Foundation, Inc.,HamiltonNJ
Miami Valley Golf Foundation,DaytonOH
Miccio Foundation,Iowa CityIA
Midway Heritage Foundation,MidwayUT
Military Heritage Foundation,EurekaCA
Moms Mission,PontiacMI
Murad Foundation,HoustonTX
Musicians,Iron MountainMI
Na Hoaloha O Kaaina, Ltd.,LahainaHI
Napa Valley Express Softball Club,NapaCA
National Community Relations Foundation,Richton ParkIL
Native American Life Alternative, Inc.,Copperas CoveTX
New Birth Community Services,Ft. LauderdaleFL
New Braintree Historical Society,New BraintreeMA
New Life X S A Group, Inc.,NewarkNJ
New Pathway Institute, Inc.,Boca RatonFL
Next Step Foundation,BellevilleMI
Nichiren Shoshu Buddhist Learning Center,RussellvilleAR
Non Profit Auto Tech, Inc.,HoustonTX
North American Foundation,LittletonCO
North East Regional American Indian Movement, Inc.,ShirleyNY
Oak Creek Crime Stoppers,Oak CreekWI
Old Farm Museum, Inc.,MantiUT
Oliver Van Foundation for the Needy,ChicagoIL
Open Planning Project, Inc.,New YorkNY
Opera House,PittsburghPA
Our Fathers House,RedfordMI
Panoramic Viewpoints,OxnardCA
Parents United for Child Care, Inc.,AugustaGA
Peak Foundation,InvernessIL
Pineywoods Youth Football Association,NacogdochesTX
PlusTime USA,ChichesterNH
Police Athletic League of North Huntingdon Umpire School, Inc.,North HuntingdonPA
Potters House of Victory,LilburnGA
Power of One — International Aids Relief,PhoenixAZ
Prayer Praise & Peace International Incorporation,RockfordIL
Prayer Time Ministries,AtlantaGA
Princess Lee Foundation for Child Abuse and Neglect,Las VegasNV
Project Wave, Inc.,HoustonTX
Project Youth Care, Inc.,GainesvilleFL
R M N R, Inc.,OntarioCA
Raoul Wallenberg Humanitarian Institute,ChicagoIL
Resource Roundup Research Fund,HulettWY
Richland Social Services Center, Inc.,MansfieldOH
Rising Farmworker Dream Fund,Live OakCA
Robert Duncan Ministries,WilkesboroNC
Rocking R Ranch,TronaCA
Russian American Rule of Law Consortium, Inc.,BurlingtonVT
Safe Kids International, Inc.,RichmondVA
Sahmas Hope, Inc.,AtlantaGA
Sail Sport Med, Inc.,WilmingtonNC
San Francisco Filipino Cultural Center,San FranciscoCA
Sawyer Economic Development Fund, Inc.,MemphisTN
SCF Charitable Giving Fund,CantonOH
Second Chance Int’l Housing, Incorporated,GaryIN
Seeds of Hope Foundation, Inc.,East BridgewaterMA
SHA-LA-DAI Economic Development Corporation,Los AngelesCA
Share Our Vision Ministries,ChattanoogaTN
Sharing Caring Mission of Love, Inc.,Los AngelesCA
Silverlake Dog Park Association,Los AngelesCA
Sisters Keeper Resource Center, Inc.,Temple HillsMD
Small Wonders Daycare and Learning Centers, Inc.,DetroitMI
Society of Young-Porterfield Descendants,ColumbiaSC
Soho Arts Council, Inc.,New YorkNY
South Davidson Community Chest,DentonNC
Space Age Evangelism International, Inc.,HesperiaCA
Stillwell’s Community, Inc.,LithoniaGA
Stinger Foundation,MurfreesboroTN
Synergistic Healing, Inc.,SheboyganWI
Synergistic Youth Enterprises, Inc.,FairburnGA
Tarheel Regional Community Development Corporation,HendersonNC
This Time Around, Inc.,DallasTX
Tidd Home,WoburnMA
To Know Jesus Ministries, Inc.,ClovesNM
Total Woman, Inc.,MontalbaTX
Touch Support Services, Inc.,Winston-SalemNC
Training Office & Professional Services,DaytonOH
Transition House an Arkansas/Non Profit,Little RockAR
Tri-State Liver Transplant Support Group,CincinnatiOH
Triangle Developmental Boxing Association, Inc.,DurhamNC
TSS Cosmetology Tutorial Services,St. LouisMO
United States Colored Troops Institute of Suffolk County,AmityvilleNY
United We Stand, Inc.,MorrowGA
Uplifting You, Inc.,Los AngelesCA
Usher’s New Look, Inc.,LarencevilleGA
Utopia Community Home Care & Transportation,ChicagoIL
V & C Childrens Ranch,HoustonTX
Verve Entertainment,Lake ElsinoreCA
Vidalia Economic Housing Association, Inc.,VidaliaGA
Vietnamese Women Mutual Assistance Association of San Francisco,San FranciscoCA
Vision From Education to Success,DetroitMI
Vision Health Institute,AlexandriaVA
Vision Theatrical Foundation, Inc.,Las VegasNV
Walter R. Behrens Foundation,NeotsuOR
We All Win, Inc.,SpringfieldOR
Westchester Center, Inc.,ThornwoodNY
Whitehead Foundation, Inc.,SilsbeeTX
Wisconsin Motor Carriers Association Foundation, Inc.,MadisonWI
WOCO, Inc.,WilmingtonDE
World Mystery Research Center,NilesIL
World to Come Foundation, Inc.,BufordGA
Youth of America,SuffolkVA

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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