Announcement 2007-60

Announcement 2007-60

Announcement 2007-60

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
A Reel Chance,ClaytonNJ
About Planning Parties, Inc.,LoganvilleGA
Abundant Grace Gospel Ministry, Inc.,WebsterNY
Acacia Charities, Inc.,Glens FallsNY
African American Women Against Aids,DallasTX
Agape Diversified Care-Givers, Incorporated,DetroitMI
A. J. Hoffman Foundation, Inc.,Florham ParkNJ
Al Sami Charity Foundation,Dove CanyonCA
American Home Dream Foundation,ArlingtonTX
Appeal of the Nobel Peace Laureates Foundation, Inc.,WashingtonDC
Asian Transplantation Awareness in Southern California,OrangeCA
A.S.S.K.,HonoluluHI
Baby Sudz, Inc.,HoustonTX
Benefits USA Foundation,ColumbiaSC
Bluecollar.org,MobileAL
Bronzeville Community Development Association,ChicagoIL
Burnham Educational Center,SeattleWA
Carlas Lil Angels Learning Center,Cedar HillTX
Carol Morgan School Foundation, Inc.,MiamiFL
Center for International Relations Corp.,ArlingtonVA
Central Florida Cancer Institute Foundation,DavenportFL
Chee Murray Charitable Foundation,Sugar LandTX
Childrens Bridge, Inc.,WayneNJ
Christian Transdenominational Spiritual Group & Enlightenment,TallahasseeFL
Christian W. Konstanzer Fund of the Kiwanis Club of Mt. Clemens, Inc.,Mt. ClemensMI
Citadel of Hope Community Development Corp.,HillsideNJ
Color Country Chapter of Candlelighters Childhood Cancer,St. GeorgeUT
Community Health Resource, Inc.,HogansvilleGA
Computer Literate Learning Center, Inc.,ClarkstonGA
Computer Repair & Networking Organization,New YorkNY
Crane Area Schools Education Foundation, Inc.,CraneOR
Curtis L. Backmon Sr. Foundation,BaltimoreMD
Daomi Foundation,PhoenixvillePA
Don Seibel Memorial Scholarship Foundation,FinksburgMD
Educating Little People,YorkPA
Edwards Foundation,BeavertonOR
Enrique E. Pina Sr. Ministry,MillingtonTN
Enterprise Unlimited,Los AngelesCA
Ethiopian Humanitarian Foundation,San DiegoCA
FAC Services, Inc.,East PointGA
Fathersday DC, Inc.,St. PetersburgFL
First Creative Research Consultants, Inc.,BeaumontTX
FMC Foundation, Inc.,New YorkNY
Focused Kids, Inc.,MemphisTN
Foreign Trade Institute,DenverCO
Forensic Institute of Auto Theft Analysis,Big BendWI
Fresh Anointing Deliverance Center, Inc.,BostonGA
Fulton County Child Abuse Prevention Council,RochesterIN
Global Health Vision A NJ Nonprofit Corporation,PlainfieldNJ
Good Samaritan Development Corporation,WilsonNC
Heartbridge, Inc.,Kailua KonaHI
Heartland Womens Foundation, Inc.,TribuneKS
Heavenly Cradle Day Care Center,St. LouisMO
Helen Residence, Inc.,RoselleNJ
Help for Children of America, Inc.,HartsdaleNY
Help Mom Work at Home Christian Child Care Guild,SeattleWA
Her Place, Inc.,BaltimoreMD
Hope Housing Redevelopment Corporation,San AntonioTX
Humanitarian Action Network for Democratization and Security,GalvestonTX
Hunting Park Development, Inc.,PhiladelphiaPA
Impowerment Group,ProvidenceRI
Innercourt Ministries, Inc.,HinesvilleGA
International Diversity Education Center,RidgewoodNJ
International Institute of Success Dynamics,BostonMA
International Midwives Exchange, Inc.,High FallsNY
Italian American Cultural Arts Corp.,YonkersNY
J & J Youth Home & Health Care Services, Inc.,CarsonCA
J Live N Me Workplace Ministries, Incorporated,TempleTX
Jawad Omair Yasin Foundation,Oklahoma CityOK
John Lee Comer Center,MontgomeryAL
Julius Deloatche Basketball Camp,PeoriaIL
Kansas Dental Association Relief Fund, Incorporated,TopekaKS
Kidney Research Fund USA,Bryn MawrPA
Kids RULE, Inc.,Boca RatonFL
Lab Consulting, Inc.,TulsaOK
Lambert Friends Ministries, Inc.,PortlandOR
Life Trades Center,VeronaWI
Lineam, Inc.,NorcoLA
Loganworks,Port AngelesWA
Love Arms for Boys, Inc.,El CerritoCA
Maui Jazz Project, Inc.,KahuluiHI
McTaggert Court 2, Inc.,AkronOH
Mission Now, Inc.,St. LouisMO
My Sisters & Me Ministries, Inc.,GaryIN
National Educational Diversity Students of America Organization,Van BurenME
New Lifestyle Living, Inc.,LindenNJ
Northeast Conservatory of Music,DelmarNY
Oaktree Assisted Living, Inc.,YardleyPA
Oasis Veritas,St. Louis ParkMN
On Common Ground,QuincyCA
PACES – Performing Arts and Cultural Exchange Studios,KealakekuaHI
Palee Walton Ministries, Inc.,OaklandCA
Parkford Apartments Tenants Association,LibraryPA
Pasco Community Development Foundation, Inc.,BrooklynMD
Peanut Butter Project,AlamedaCA
Phase I & Phase II Sober Living,BakersfieldCA
Phoenix Outreach Community Development Corporation,HoustonTX
Piller Family Foundation in Memory of Raizy Rivky and Eli Piller,BrooklynNY
Place of Grace Ministries,CarlislePA
Project USA Corp.,CranstonRI
Pucho, Inc.,BuffaloNY
Pueri Sancti Spiriti,AlbuquerqueNM
Rainbow Ministry,EverettMA
Raptor Rehabilitation Project, Inc.,CatalinaAZ
Ritu Sinha Charitable Foundation,Staten IslandNY
Roc-Link, Inc.,IrvineCA
Rolando McClain Crisis Center, Inc.,IsolaMS
Saint George Foundation for Social Sciences,HoustonTX
San Francisco Revival Ministry,San LeandroCA
Save Our Sons, Inc.,AtlantaGA
Seva Fund Foundation, Inc.,Morro BayCA
Shelbina Community Advancement Corporation,ShelbinaMO
So Be It Entertainment,HarrisburgPA
Sons of Abraham,PhiladelphiaPA
Southeastern Bat Diversity Network,MuncieIN
Southern Foundation for the Advancement of Arts and Education,CummingGA
Spinnaker Cove Nature Preserve and Conservation Area, Inc.,IndianapolisIN
Squeaky Wheel Foundation,SurreyME
STI Empowerment Fund, Inc.,HempsteadNY
Switchback Association,RentonWA
T L Foundation,ChicagoIL
Take Time Out, Inc.,Farmington HillsMI
Taxpayer Assistance Center, Inc.,PhiladelphiaPA
Tierra Institute International,Huntington BeachCA
Tom Weyers Memorial Scholarship Trust,AppletonWI
True Love Ministries,LancasterCA
Unaffiliated Baptist Churches of America,Sioux FallsSD
United Missios Christian Awareness Ministry,MariettaGA
United States Airpower Museum,FresnoCA
Unity of the Faith Ministries, Inc.,Mt. VernonNY
Up the Unity, Inc.,WashingtonDC
Upromise Education Foundation,NeedhamMA
Waterfront Housing GP Corp.,PittsburghPA
West Los Angeles Christian Outreach, Inc.,Los AngelesCA
Young Aesthetics Society,HodgdonME
Youth Excelling Socially, Inc.,Little RockAR

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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