Announcement 2007-117
Announcement 2007-117
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 |
|---|---|---|
| African Alliance of Aid for Development, | Oak Park | MI |
| Arch Way Housing Program, Inc., | Kennesaw | GA |
| Arkansas Hope Incorporation, | Little Rock | AR |
| Bereavement Care Foundation, | Orange | NJ |
| B L House of Rufuge Outreach, Inc., | Selma | AL |
| Bless the Beasts and the Children Foundation, | Henderson | NV |
| Blessed & Highly Favoured Corporation, | Cincinnati | OH |
| Blue Solutions, | Austin | TX |
| By My Side Ltd., | Philadelphia | PA |
| Chester Youth Development Foundation, | Columbia | SC |
| Cindy M. Beaudoin Scholarship Fund, | Plainfield | CT |
| Community Transportation Service, Inc., | Idaho Falls | ID |
| Computer Knowledge 4 Kids, | Arlington | TX |
| Cornerstone Ministries, Inc., | McKinney | TX |
| Deliverance House, Inc., | Atlanta | GA |
| Fordney Foundation, | Anaheim | CA |
| Friends for Life Corporation, | Moreno Valley | CA |
| Friends of the Fairview Bridge, | Fairview | MT |
| Gethsemane Betterment Foundation, | Vallejo | CA |
| Hair for Humanity, | Los Angeles | CA |
| Heavenly Good Catering Community Development Corporation, | Chesapeake | VA |
| H E R S Alliance and Resource Center, Inc., | Coconut Creek | FL |
| J Maxwell & Associates, Inc., | Londonderry | NH |
| Joshua Generation Child & Family Development Corporation, | Durham | NC |
| Kiobvi Soul Society, Inc., | Springfield Gardens | NY |
| Loja Health Specialist, Inc., | Sykesville | MD |
| Lower Little River Watershed Coalition, | Ashdown | AR |
| Mater Tech Workforce Development Center, | Milwaukee | WI |
| New York Institute for Cognitive and Behavioral Therapies, | Brooklyn | NY |
| Non Profit Assistance, Inc., | Burnsville | MN |
| Our Forgotten Heritage, Inc., | Bremen | OH |
| Peachcrest, Inc., | Atlanta | GA |
| Project New Ground, Inc., | Brooklyn | NY |
| Self Motivated Individuals, | Philadelphia | PA |
| Shinyanga Health Aide and Medical Assistance, Inc., | Houston | TX |
| Skin Cancer Awareness Foundation, | Minden | NV |
| Unity Hope Centers, Inc., | Detroit | MI |
| Wisconsin Education for Children and Adults Food Programs, Inc., | Madison | WI |
| Workplace Education Institute, Inc., | North Canton | OH |
| Yanks Air Museum Foundation, | Baldwin Park | CA |
| Youths Working for Change, | Long Beach | 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.