Announcement 2007-42
Announcement 2007-42
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 |
|---|---|---|
| Advanced Senior Assisted Living and Development of America, Inc., | Detroit | MI |
| Adventurous Youth Organization, | Beverly Hills | CA |
| Africans in America, Inc., | New York | NY |
| Agape Life Institute, | Austin | TX |
| Amercia Vive Foundation, | Bell | CA |
| American Dream Project, Inc., | Wayne | NJ |
| AMICA Institute, | South Hampton | NY |
| Asian Community Media Institute, Inc., | Saint Paul | MN |
| Association of Christian Professionals, Inc., | Chicago | IL |
| Audax Theatre Group, | New York | NY |
| Bay Area Ability Center, Incorporated, | Bay City | MI |
| Berean Basketball Boosters, | Wilmington | OH |
| Bergens Promise, Inc., | Rochelle Park | NJ |
| Beta Community Services, Inc., II, | Baton Rouge | LA |
| Brainstorm, | West Chester | PA |
| Brooklyn Heritage, Inc., | Brooklyn | NY |
| Camp Refuge, | Columbia | SC |
| Carolina Housing Alliance, Inc., | Taylors | SC |
| Children and Families of East Tennessee, Inc., | Johnson City | TN |
| City Links 4charities, Inc., | Orlando | FL |
| Coastal Renaissance Behavioral Health Services, Inc., | Sarasota | FL |
| Coluntuno Charitable Foundation Co., | Marblehead | MA |
| Community Staffing Resources, Inc., | Woonsocket | RI |
| Covington Middle School Parent Network, | Vancouver | WA |
| Creation Station Art Center, Inc., | Copley | OH |
| Dabhar, Inc., | Downey | CA |
| Dallas County Repeater Corporation, | Dallas | TX |
| Down to Earth Ministries, Inc., | Chippewa Falls | WI |
| Earle Action Community Development Corporation, Inc., | Earle | AR |
| Echelon, Inc., | Meridian | MS |
| El Roi, Inc., | Brick | NJ |
| Emmanuel Ministries of Romania, Inc., | Sumter | SC |
| Exceptional Resources, | Banks | OR |
| Father Resource Network, | Mill Valley | CA |
| Finer Things Academy, Inc., | Youngstown | OH |
| Friends of Boy Scout Troop 224, | Orinda | CA |
| Friends of the Ashford Community Park, | Ashford | WA |
| Gifts of First Fruits Foundation, | The Colony | TX |
| God’s Children at Play, | Los Angeles | CA |
| Grandslam, Inc., | Kingsport | TN |
| Grenier Foundation, | Newark | CA |
| Harambee Community Development Corporation, Inc., | Cincinnati | OH |
| Hartford Baltimore County Cheerleading League, Inc., | Baltimore | MD |
| Health & Fitness Foundation of America, | Irvine | CA |
| Hilltop Camp, | Richland Center | WI |
| His Love and Truth Ministries, | Arcata | CA |
| Historic Hilger Homestead, | Helena | MT |
| Institute for the Study of Ideologies and Literature, | Minneapolis | MN |
| International Partnership for Health NFP, | Chicago | IL |
| Jeffrey G. Loving Memorial Open Arms Free Medical Facility, | Angel Fire | NM |
| Judahs House, | Fresno | CA |
| Just Everyday Sisters Used Supernaturally, | Gardena | CA |
| Juxtopia Group, Inc., | Baltimore | MD |
| Kat Whirld, Inc., | Greenfield | MA |
| Kaye Starr Singers Corporation, | Layton | UT |
| Kerr Interfaith Disaster Response, Inc., | Kerrville | TX |
| Kiwanis Club of West Jeffersons Reflections of Hope Foundation, Inc., | Harvey | LA |
| Lander County Humane Society, | Battle Mountain | NV |
| Life Ten Ten, Inc., | Jersey City | NJ |
| Light House Christian Ministry, | Corsicana | TX |
| Little Creek Special Equestrians, Inc., | Centerpoint | IN |
| L O F S, Inc., Leap of Faith Services, | Memphis | TN |
| Lost Coast Interpretive Association, | Whitehorn | CA |
| Lumina Group of St. Louis, | St. Louis | MO |
| Make It Public, Inc., | San Francisco | CA |
| MH Community Service, | Monterey Park | CA |
| Mike Scuch Memorial College Scholarship Fund, | Staten Island | NY |
| Miracle Life Nisim Haim, | Oak Park | MI |
| Modjeska Ranch Rescue, | Silverrado | CA |
| National Association of Disabled Asian-American, | Los Angeles | CA |
| National Visionary Leadership Project, | Washington | DC |
| Native Veterans Association of Alaska, | Anchorage | AK |
| Norman and Judith Jo Kreiss Family Foundation, | San Diego | CA |
| North End Partnership Association, | Mason City | IA |
| Northwest Alabama Education Partnership, | Florence | AL |
| Old River Committee, Inc., | Tracy | CA |
| One America Foundation, Inc., | Baltimore | MD |
| Pomerelle Institute, Inc., | Albion | ID |
| Raisin Hope Rescue & Rehabilitation, | Raymond | WA |
| Recreation Trail Management, | Loveland | OH |
| Redeemed Services, Inc., | Los Angeles | CA |
| Rehema Adult Day Health Care Center, | Pomona | CA |
| Research Nurse Association, Inc., | Wellesley | MA |
| Resiliency for Action and Success, | Orange Park | FL |
| Rock Christian, Inc., | Bakersfield | CA |
| Save A Teen, | Oregon City | OR |
| Save Our Strays, Inc., | Newport News | VA |
| Sea of Dreams Foundation, Inc., | Honolulu | HI |
| Sherit Isroel, Inc., | Brooklyn | NY |
| Silver Lake Football Association, | Everett | WA |
| Single Family Services, | Las Vegas | NV |
| SIS (Stay in School), Inc., | Chicago | IL |
| Society for Counter-Ordnance Technology, | Charlottesville | VA |
| Somaliland Community of Metro Chicago, | Chicago | IL |
| Spazi, Inc., | Miami | FL |
| Sterling Youth Accountability Board, | Patton | CA |
| Sunny Health Recovery Center, Inc., | Fairbanks | AK |
| Sunshine Service Dogs, Inc., | Luck | TX |
| Teach Me to Live Ecumenical Ministries, | Makawao | HI |
| Thaddean Society, | Elgin | IL |
| Thomas Hart Benton Catalogue Raisonne Foundation, Inc., | New York | NY |
| True Divine Ministries, | Cincinnati | OH |
| US Sailing Foundation of Marion County, | Jensen Beach | FL |
| Valley Falcons Youth Athletic Club, | Sylmar | CA |
| William J. Gallion, | Captiva | FL |
| Wolverine Management Foundation, | Los Angeles | CA |
| Wrightco Educational Foundation, | Claysburg | PA |
| Youth Programs Unlimited, Inc., | Antioch | 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.