Announcement 2006-101

Announcement 2006-101
in: Announcement 2006-101

Announcement 2006-101

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
3 Dimension Developers, Inc.,HoustonTX
Accokeek Community Development Corporation,WaldorfMD
Acts of Hope, Inc.,DuluthGA
Advisory Credit Management, Inc.,East BrunswickNJ
AESOP, Inc.,Cedar HillTX
African Education Development Agency, Inc. (AEDA),Brooklyn ParkMN
Ahepa 59, Inc.,CantonOH
Aina Hookupu O Kilauea,KilaueaHI
Alliance Health of Fall River, Inc.,NewtonMA
Alsharco, Inc.,GretnaLA
American African Foundation Against Torture, Inc.,SchenectadyNY
American Farm Center Foundation,San DiegoCA
Amit Discounted Living of America,PasadenaCA
Andover’s Future Housing Corporation,AndoverMA
Arc of Passaic County,HackensackNJ
Artscore,ColumbusOH
Artsreach America, Inc.,ChicagoIL
Assist By Knight, Inc.,PhiladelphiaPA
Astorling Sanctuary, Inc.,TampaFL
Atrium a Choice Community, Inc.,IndianaPA
Avalon R & D, Inc.,WilliamsvilleNY
Barton Springs Heritage Association, Inc.,AustinTX
Beacon Ridge a Choice Community, Inc.,IndianaPA
Beautify American Roads Foundation, Inc.,SharonCT
Beulah Land Community Development Center,HoustonTX
Blue Meadows, Inc.,RoseOK
Borders Farm Preservation, Inc.,FosterRI
Brain Synchrony, Incorporated,EncinitasCA
Brick Foundation,RaleighNC
Broom Tree Center for Clergy Renewal, Inc.,WausauWI
Brothers Keeper, Inc.,TuscaloosaAL
Caboose Springs, Incorporated,La CrescentaCA
Called to Care,KalamazooMI
Capital City Teen Production,SavannahGA
Catalyst,PaoniaCO
Cathedral of Praise Community Development, Inc.,CamdenSC
Celebrity Luncheons,Wilkes-BarrePA
Center for Creative Leadership and Renewal,OgunquitME
Centro Pre Escolar Mundo Chico, Inc.,SalinasPR
Chaplain Memorial Endowment Corporation,Church CreekMD
Children's Preschool Corporation,CoronaCA
Childrens Stewardship Fund,New YorkNY
Christian Alternative, Inc.,GainesvilleFL
Christian Home Area Ministry Partners,MicanopyFL
City of Hope Missions of Kentucky, Inc.,RichmondKY
Cloven Flame Ministries,Center PointTX
Community Concerns Alliance, Inc.,DetroitMI
Community Family Development Foundation, Inc.,BaltimoreMD
Community Health Care Services,OaklandCA
Community Outreach Program of Enrichment, Inc.,HoustonTX
Concerned Citizens for 25A, Inc.,Cold Spring HarborNY
Concerned Veterans,PhiladelphiaPA
Conjuring Arts Research Center,Las VegasNV
Continuum of Care Ministry,RustonLA
Crosby Family Foundation,Los AngelesCA
Cuddlecare a New Jersey Nonprofit Corporation,NeptuneNJ
CWA Local 1033 James W. Gallagher Scholarship Fund,TrentonNJ
Daily Retreat Adult Care, Inc.,DallasTX
Deeval U Educational Center,GreenvilleMS
Delta Regional Foundation,JacksonMS
Developmental Institute for Rural & Urban Excellence, Inc.,NatchitochesLA
DFW Chinese Culture Center, Inc.,LewisvilleTX
Divine Call,DallasTX
Doves Link, Inc.,Beech IslandSC
DuPont Theater, Inc.,Grove CityPA
Ecocosm Dynamics, Ltd.,TuckerGA
Ecospirit Institute for Physical and Metaphysical Ecology, Inc.,Scotts ValleyCA
Edheads,HilliardOH
Educacion Para Todos, Inc.,DurhamNC
Education Empowerment Fund,Lake OswegoOR
El Segundo Youth Football & Cheerleading, Inc.,El SegundoCA
Empowering People & Communities Together CDC,Itta BenaMS
Empowering Students and Parents, Inc.,ColumbiaMD
E M P T Y,CincinnatiOH
Ensamble America Chamber Music and Orchestral Society,New YorkNY
Epiphany Training and Empowerment Corp.,Ford HeightsIL
Evangelistic Temple Foundation C E D C, Inc.,SimpsonvilleSC
Evangelizing for Christ Ministry, Inc.,ArlingtonTX
Everywhere & Now Public Hous Resid Organizing Natl Together, Inc.,Far RockawayNY
Families Doing Time,ComptonCA
Family and Youth Achievement Center, Inc.,DurhamNC
Family Support Centers,LakesideCA
Fathers on Rights for Custody Equality,LouisvilleKY
Feral Feline Sanctuary, Inc.,OcalaFL
Finlion Center for Nonprofit Boards, Inc.,Sioux FallsSD
Foothill Boys Baseball Association, Inc.,Salt Lake CityUT
For Gods Glory Ministries, Inc.,Orange ParkFL
Foundation for Sustainable Development With Human Values, Inc.,WashingtonDC
Foundation of Grace Respite Care, Inc.,ChicagoIL
Freeborn Foundation, Inc.,StamfordCT
Friends of Artistry in Motion,WestlandMI
Friends of Friendship House Fund, Inc.,GarlandTX
Friends of the Elliott Museum, Inc.,Palm CityFL
Friends of the Farnsworth House,ChicagoIL
Friends of the Louisiana Museum of Modern Art in Denmark, Inc.,New YorkNY
Gallagher Foundation for Youth Sports, Inc.,Palm DessertCA
Gambrell Ministries,Long BeachCA
Gate City Golf Association Foundation, Inc.,GreensboroNC
Gifts for Jesus,North HuntingdonPA
Girlspirit-Womensong, Inc.,New York CityNY
Gods Way Homeless Recovery, Inc.,West Palm BeachFL
Golden Hill Development Foundation III, Inc.,New HavenCT
Good Cause, Inc.,OaklandCA
Great Basin Foundation,Salt Lake CityUT
Great Minds of Tomorrow, Inc.,KalamazooMI
Greater Faith Community Services, Inc.,PetersburgVA
Greater Harvest Housing Corp., Inc.,BaltimoreMD
Greater Image Ministries,SeattleWA
Greater Whites Development Center,NashvilleTN
Gumbo Krewe, Inc.,NorcoLA
Harlem United Community HIV/AIDS Prevention Center, Inc.,New YorkNY
Harvest Community Development Corporation,DetroitMI
Hasidigraphix, Inc.,Boca RatonFL
Hellgate Management Corp.,BronxNY
Helping Hands of Charleston, Inc.,North CharlestonSC
Helping Hands of Winnsboro,WinnsboroLA
Henry Evans Housing Corporation,FayettevilleNC
HFERIBS, Inc.,TomahawkWI
Holt Family Help Center,CentervilleUT
Home of the Eagle Shelter, Inc.,ThibodauxLA
Hope Community Economic Development, Inc.,JacksonvilleFL
Hope for Children, Inc.,PuebloCO
Hope Treatment Center,RenoNV
Hosts Faith Ministries, Inc.,FriendswoodTX
Hot Fudge Social Ventures, Inc.,AtlantaGA
Housing for the Future, Inc.,ElizabethNJ
Housing Works Harlem Housing Development Fund Corporation,BrooklynNY
Howard Thurman Library,New YorkNY
Howl, Inc.,GeorgetownKY
Humans Preservation & Protection Fund,Los AngelesCA
Illinois Affordable Housing, NFP,CharlestonIL
Immaculate Conception Ministries of Charity, Inc.,WashingtonDC
Immanuel Development Center,AkronOH
In the Beginning Ministries,Los AngelesCA
Institute for Science and Health,St. LouisMO
International Photoacoustic and Photothermal Association,ProvidenceRI
International Royal Crescent Education Foundation, Inc.,Warner RobinsGA
J. R. Richards Kids Foundation, Inc.,HoustonTX
Jeffersonian Society, Inc.,JacksonvilleFL
Jersey City Community Resource Center,Jersey CityNJ
Joey Cushman Memorial Scholarship Fund,Fort WorthTX
Journey of Life Services,Baton RougeLA
Jowers Foundation, Inc.,SouthfieldMI
Kansas Resource Alliance for Families, Inc.,TopekaKS
Kays, Inc., Independent Group Home for Young Ladies,AtlantaGA
Keichange Foundation,CatonsvilleMD
Keystone Community Concepts,RoanokeTX
K. I. C. (Kids in Christ), Inc.,MontgomeryAL
Knowledge I Trust, Inc.,DarienCT
L A S Therapy Network and Development Group, Inc.,NashvilleTN
Lakeland Cardinals Booster Club,Fox LakeIL
Last Day Outreach Christian Center, Inc.,CovingtonGA
Legacy Multicultural Center,GlendaleCA
Letitia Pratt Foundation, Inc.,NashuaNH
Liberated Word Community Development Corporation,WestamptonNJ
Little Mountain Community Outreach, Inc.,ApplingGA
Living Bread of Life, Inc.,New Port RicheyFL
Logos Foundation, Inc.,BaltimoreMD
Los Angeles Tenpoint Coalition,Los AngelesCA
Los Angeles Williams Family Childrens Foundation,GardenaCA
Lynchburg Charitable Construction Trust,LynchburgVA
Malibu Paradise, Inc.,StockbridgeGA
Marriage and Parenting Institute,Salt Lake CityUT
Mcrae & Hall Family Learning Center,ClioAL
Metro Group,HomptonGA
Mid-Del Charitable Foundation,HarringtonDE
Middlesex Health Services, Inc.,MiddlesexNC
Mighty Vine Wellness Club,CincinnatiOH
Millennium City Technology, Inc.,DetroitMI
Mind Body & Soul of New Orleans, Inc.,MarreroLA
Ministry of Jesus Christ,TemeculaCA
Minnesota Hmong Youth Crime Prevention and Educational Support, Inc.,St. PaulMN
Minority Help, Inc.,ChandlerAZ
Miracle Kids,St. LouisMO
Miracle Valley Community Development Corporation, Inc.,TuscaloosaAL
MM Cybertech Group, Inc.,MidlandTX
Mothers Network,Saint MonicaCA
Mt. Pilgrim Foundation, Inc.,LugoffSC
MTC Senior Housing, Inc.,JamaicaNY
Museum Domain Management Association,Los AngelesCA
Museum on Fire,New LondonMO
MVA, Incorporated,TulsaOK
National Association of Disabled Asian-American,Los AngelesCA
National Grazing Lands Conservation,BowieTX
National Institute for Archives, Inc.,PortlandOR
National Latinas Caucus, Incorporated,New YorkNY
Native Community Action Counsel,Ely NevadaNV
Natural Hormone Research Institute, Inc.,DallasTX
Natural Talents Arts Foundation, Inc.,FarmingtonNM
Naval Heritage Group, Inc.,Far RockawayNY
NBA Foundation,WashingtonDC
Nehemiah Restoration Center, Inc.,AikenSC
Nerriaet,OjaiCA
New Age News, Incorporated,New YorkNY
New American Policy Institute, Inc.,ShorewoodWI
New Beginnings Transitional Housing for Women & Women With Child, Inc.,Stone MountainGA
New Development House, Inc.,ClevelandOH
New First Community Development Corporation,Chicago HeightsIL
New York State Police Chiefs Foundation, Inc.,YorktownNY
Nigerian American Federation,Grand TerraceCA
Noble Heart Services, Inc.,TorranceCA
Northern California Community Housing Services, Inc.,HawyardCA
Norway/Paris Community Television,NorwayME
Oasis in the Desert Economic Development District, Inc.,College ParkGA
Olive Branch Home for Neglected Abused and Abandoned Children,Stone MountainGA
On the Wings of Eagles, Inc.,CopperhillTN
Operation Rebound,Grand BlancMI
Orange County Medical Foundation, Inc.,HillsboroughNC
Oxford Shake-Speare Company,HuntsvilleTX
P Js Wings Programs,DearbornMI
Pacific Ocean Wave Energy Research, Inc.,San DiegoCA
Patriot a Choice Community, Inc.,IndianaPA
Peacekeepers,AbileneTX
People Helping People of Detroit,DetroitMI
Phase Nu, Inc.,YpsilantiMI
Philam Society of CPA’s,Los AngelesCA
Philidia Corporation,Long BeachCA
Pi Lambda Chi Latina Sorority Scholarship Fund,DenverCO
Pooh Bear Community Child Care Center,HamburgAR
Prescott College Alumni Association,PrescottAZ
Reaching Out Ministries, Inc.,Plant CityFL
Ready to Fly Ministries, Inc.,MenaAR
Reliable Man Ministries, Inc.,OrlandoFL
Rest for All Nations, Inc.,LeawoodKS
Restoring Wounded Soldiers Outreach Ministries,DecaturGA
Right for Harvest Ministries,ColumbusOH
Roberta S. Kaufman Memorial Scholarship Fund, Inc.,PlainviewNY
Rocky Mountain Reintegration Services, Inc.,Colorado SpringsCO
Rosebuds to Roses, Inc.,HarveyLA
Rotary Club of Amherst East Foundation,WilliamsvilleNY
Salem Police Volunteer and Citizen Association, Inc.,SalemOR
San Diego Post 6 Activities Foundation,San DiegoCA
Sankofa Foundation, Inc.,ChicagoIL
Santa Maria Club, Inc.,SouthhamptonNY
Second Henry Street Housing Development Fund Corp.,New YorkNY
Seniors on the Move, Inc.,Stone MountainGA
Single Parents Association,ComptonCA
Society of Mannequins,ChicagoIL
Southern Gospel Radio Partners, Inc.,DelhiLA
Spider Webb Services, Inc.,MiamiFL
Spiritual Power Development, Inc.,WhistleAL
Sports Interface, Inc.,OaklandCA
St. Benedict the Moor Development Corporation,SavannahGA
Stanley L. Johnson Young Fathers Young Men Organization, Inc.,JacksonvilleFL
Stillson Memorial Medical Center Associates, Inc.,WindsorNY
Stop Hazing, Inc.,OronoME
Students – Staff Honored for Success,SpencervilleOH
Succor Haven, Inc.,IndianapolisIN
Sunrise Housing Foundation,McLeanVA
Sunset Companions Agency,OaklandCA
Sunshine Factory, Inc.,FayettevilleGA
Supreme Court Media Center,MendhamNJ
Teach All Nations Fund, Inc.,QuarryvillePA
Texas Early Education Heritage Society,League CityTX
Texas Philanthropic Corporation,HoustonTX
Three Rivers Foundation for the Arts and Sciences, Inc.,CrowellTX
Tindalls School No. 3 Restoration, Inc.,RamseyIN
Titus House, Inc.,PickeringtonOH
Touching Hands of Life,Los AngelesCA
Trees for Life, Inc.,OrlandoFL
Tri Alpha Omega Ministries, Inc.,HoustonTX
Troy Lions Charities,Royal OakMI
Tucson Cultural Development and Community Improvement Association,TucsonAZ
Turnerpoint Akwaaba House, Inc.,DetroitMI
Ucan International, Inc.,MaryknollNY
UMA Foundation, Inc.,DorchesterMA
Umoja Group, Inc.,Los AngelesCA
United in Peace, Inc.,ChicagoIL
Universal Medical Association of USA, Inc.,RosemeadCA
Up and Away, Inc.,DorchesterMA
Urgent Nest Ministries Life Care Center,RaleighNC
VB Alba Foundation, Inc.,Fawn GrovePA
Virginia Living Histories, Inc.,St. LouisMO
Visions of Rose Outreach Ministries,Missouri CityTX
Voices of the Next Generation Educational Association,Oklahoma CityOK
Volunteer Today,Castle RockCO
Warren Avenue Community Development Corporation,SouthfieldMI
Westbridge, Inc.,ManchesterNH
Williamsburg Trails and Greenways Association, Inc.,HaydenvilleMA
Windmill Foundation,Rego ParkNY
Winning Ways, Inc.,RaleighNC
Wisconsin Champions for Arts Education Business and Community,OconomowocWI
Wisdom and Heart Ministry, Inc.,JacksonvilleFL
Womens Empowerment Movement, Inc.,JonesboroGA
Word Faith Center Ministry, Inc.,OntarioCA
World of Motorcycles Museum, Inc.,North JudsonIN
World Peace Through Technology Organization,San FranciscoCA
Y O U Youth Opportunities Unlimited, Inc.,PearlandTX
You-Turn Project, Inc.,LawndaleCA
Youth Development Organization, Inc.,LawrenceMA

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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