Announcement 2007-99

Announcement 2007-99

Announcement 2007-99

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
Absolute Beginnings, Inc.,GibsonNC
African Trade Center,PlanoTX
All Things Through Christ Ministries,FresnoTX
American Institute of Research, Inc.,McLeanVA
Avoyelles Parish Medical Society Association,MarksvilleLA
Belize Musical Action Commission, Inc.,RichmondVA
Bethany Lutheran Ministries, Inc.,IndianapolisIN
Bethlehem Community Development Corporation, Inc.,OsceolaAR
Beyond the Church Ministries,Kansas CityMO
Bibleway Community Outreach Center,DetroitMI
Brotherhood of the Balloon, Inc.,MattapoisettMA
BSR Racing Scholarship Fund, Inc.,Port OrangeFL
Buddhist Society of Contemplative Living, Inc.,StuartFL
Canaan Community Development Center,AhoskieNC
Center for Alternative Dispute Resolution Education, Inc.,Westlake VillageCA
Christian Management Resources and Development, Inc.,St. LouisMO
Community Outreach Corporation,West BerlinNJ
Cornerstone Community Development Corporation,AnnistonAL
Covenant One Organization,BloomingdaleIL
C.V. Russell Sr. Multipurpose Center, Inc.,PortsmouthVA
Dalit Solidarity Forum in the USA, Inc.,OaklandNJ
Edie Action Development Services, Inc.,St. PaulMN
Elite Element Academy, Inc.,HonoluluHI
Empire Community Development Corporation,SouthfieldMI
Environmental Relief Center,Studio CityCA
Fayette County,UniontownPA
First Impression Second Chance,ChillicotheOH
Four Gospel Ministry, Inc.,CincinnatiOH
Fulton Families First, Inc.,FultonKY
G to G Mission Homes,GastoniaNC
George Roskrudge & S. Barry Casey Masonic Memorial Library & Museum,PhoenixAZ
Gods Lady Ministry,YoungstownOH
Good Life Health and Service,OmahaNE
Gray’s Creek Outreach Community Service Ministry, Inc.,ArlingtonTN
Haas Academic Research Foundation,Menlo ParkCA
Hands of Joy Youth Services, Inc.,StatesvilleNC
Hartleys Community Training Academy,Lake CharlesLA
Healthcare Justice Education Fund,St. LouisMO
Hebrew Language and Cultural Center of Manhattan,New YorkNY
Help a Family Out Reach,PeoriaIL
Hemet Valley Medical Center,HemetCA
Henry K. Lindsey Foundation,HiloHI
HIV Anonymous,San ClementeCA
Holiness Unto the Lord Ministry, Inc.,OaklandMI
Hollywood RHF Housing, Inc.,Long BeachCA
HRH Computer Learning Center,YoungstownOH
Hunterbrook Ridge at Fieldhome, Inc.,Yorktown HeightsNY
Hunter’s Brotherhood Alumni Alumnae, Inc.,New OrleansLA
I Had a Dream Foundation,Ft. LauderdaleFL
In Music We Trust (NFP),ChicagoIL
International Transplant-Skin Cancer Collaborative,MilwaukeeWI
Iola Old Car Show Foundation, Inc.,IolaWI
J & J Foundation,MalibuCA
Jamaica Progressive League, Inc.,Upper DarbyPA
Jes-Us, Inc.,Los AngelesCA
Johnny Rodgers Youth Foundation,OmahaNE
Kansas City Business Center for Entrepreneurial Development,Kansas CityKS
Kems House,BartlettTN
Lees Gentle Touch Adult Day Care Health Rehab Services,HoustonTX
Linda’s Life Skills and Mentorship Program,Cedar HillTX
Long Island Physicians Assistants, Inc.,CommackNY
Mason Temple Community Economic Development Corporation,ConwaySC
Medical Mission Exchange,Thetford CenterVT
MIA Health Center, Inc.,Los AngelesCA
Mighty Warrior, Inc.,Yorba LindaCA
Mississippi Workforce Education Social Development Centers, Inc.,MeridianMS
Mount Pleasant Community Development Corporation, Inc.,BaltimoreMD
Multi-County Child and Family Services (MCCFS),Forrest CityAR
Muse Foundation of New York, Inc.,New YorkNY
National Center for Behavioral Health Solutions,San AntonioTX
National Council of Minority Arts,FresnoCA
National Health & Education Association, Inc.,KennesawGA
National Resource Center for Deafblindness,PinevilleNC
No Limit Press, Inc.,San MateoCA
Officer Brian A. Aselton Memorial Scholarship Fund,GlastonburyCT
On My Way,AtlantaGA
Oneill Theater Project Plus N F P,BerwynIL
Paducah Homeownership Program, Inc.,PaducahKY
Paths to the Promise,InstituteWV
Paul T. OConnor Foundation, Inc.,HoustonTX
Phoenix Agenda Foundation,FairlawnOH
Platte River Habitat Foundation, Inc.,KearneyNE
Poly Booster Club,Sun ValleyCA
Porter Broadcasting Network, Inc.,Rocky MountNC
Power Circle Development Association,ChicagoIL
Rabboni Retirement Villa,Los AngelesCA
Recovery Care Solutions,CumberlandMD
Repairing the Breaches Family Services Ministry, Inc.,BloomfieldCT
Research and Service Foundation,Opa LockaFL
RUB, Inc.,WeehawkenNJ
Sanctuary of Christ, Inc.,BrandonFL
Scholastic Outreach Services, Inc.,HoustonTX
Shas Chabura, Inc.,LakewoodNJ
Sidney Park Outreach Ministries, Inc.,ColumbiaSC
Silver Center, Inc.,GuytenGA
Soundview Senior Housing Development Fund Company,St. AlbansNY
Sports Foundation of America, Inc.,Spring LakeNJ
Student Program for Academic and Athletic Transitioning,OaklandCA
Sunshine Children and Family Development, Inc.,VictorvilleCA
Team Morris,Orange ParkFL
Tehachapi Mountain Boys Home,TehachapiCA
Texas Music Library & Research Center,HoustonTX
Touched by Angel Youth Foundation,Los AngelesCA
Universal Christian Revivalist,HarveyLA
Valhalla Animal Sanctuary, Inc.,CableOH
Virtuous Women of Valor Association,BirminghamAL
Walking in Faith Ministries,Brooklyn ParkMN
Wind of the Spirit Community Services, Inc.,Rancho CucamongaCA
Winners Choice Center,San AntonioTX
World Café Community Foundation,Mill ValleyCA
Worldwide Christian University, Inc.,Oklahoma CityOK
Youth Awareness Foundation,DetroitMI

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.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.