Announcement 2008-40
Announcement 2008-40
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 |
|---|---|---|
| 3 Squares, Inc., | Manlius | NY |
| A A Jones Community Development Corporation, | New Orleans | LA |
| Adaptive Summiteers Association, | Burbank | CA |
| Adonai Endowment Fund, Inc., | Baltimore | MD |
| Africa Aids Foundation, | Bronx | NY |
| Agape Paradise Haven, | Detroit | MI |
| Alamo Fountain Center, Inc., | Sugar Land | TX |
| Always Keep God First Ministry, Inc., | Camden | NJ |
| Arkansas Automotive School for Mechanics, | Little Rock | AR |
| Austin Advocate Services, Inc., | Arlington | TX |
| Barberton Health District Fund, | Akron | OH |
| Bartlesville Demolay, Inc., | Bartlesville | OK |
| Benedictine Military School Endowment Fund Series II, Inc., | Savannah | GA |
| Bernardtown Outreach Group, | Coatesville | PA |
| Best Program, | Pomona | CA |
| Bossier Colone Senior Care Center, Inc., | Bossier City | LA |
| Bostons Children First, Inc., | Dorchester | MA |
| Boys to Men of Texas, | Houston | TX |
| Bridge to Bridge River to Railroad Development Corporation, | Kennewick | WA |
| Brooks Center, | Falls Church | VA |
| Broward Christian Drama Ministry, Inc., | Davie | FL |
| Camp Noah, | Charleston | SC |
| Center at North Branch for Life Transitions, Inc., | North Branch | NJ |
| Centre Township Land Protection Foundation, | Mohrsville | PA |
| Charles I. Goldfarb Foundation, | Birmingham | AL |
| Chris Maritimes International, | Inglewood | CA |
| Community Initiative, Inc., | Cookville | TN |
| Counseling Services Foundation, | Plano | TX |
| Cultural Awareness, Inc., | Oakland | CA |
| Dependable Community Development Corporation, | Bronx | NY |
| Disabilities Unlimited, Inc., | West Allis | WI |
| Eduit, Inc., | Washington | DC |
| Elyon Community Center, Inc., | Miami | FL |
| Ephesians Economic Development Corporation, | New Orleans | LA |
| Essential Money Matters, Inc., | McDonough | GA |
| Faithful Community Development, Inc., | Dallas | TX |
| Family Foundation, Inc., | Ypsilanti | MI |
| First Nations Council, Inc., | Brighton | CO |
| Florida Arts Foundation, | West Palm Beach | FL |
| Florida Horsemen’s Charitable Foundation, Inc., | Miami | FL |
| Four Corners Small Business Foundation, | Gallup | NM |
| Fox Hill Educational Tech Program, | Great Neck | NY |
| Friends of Sewell Park, Inc., | Miami | FL |
| Friends of West Augustine, | St. Augustine | FL |
| Galisteo International Stone Sculpture Symposium, | Galisteo | NM |
| Generations, | Brodnax | VA |
| Genesis Group (A Christian Church), | Fresno | CA |
| Georgia Works, Incorporated, | Lilburn | GA |
| Godsearch, Inc., | Aurora | CO |
| Golden Hearts Foundation, Inc., | Topanga | CA |
| Good Hope Community Foundation, Inc., | Erwin | NC |
| Harrisville Society of Friends, | Harrisville | OH |
| Helping Hands for the Disabled and Disadvantaged, Inc., | St. Louis | MO |
| Holy David Community Development Center, Inc., | Chicago | IL |
| House of the Children, Inc., | Camden | NJ |
| IGBO Kwenu, Inc., | Washington | DC |
| Integrated Health Corporation, | Kensington | MD |
| International Youth Mind Society, | Irvine | CA |
| It Takes a Nation It Takes a Village, | Dallas | TX |
| J W Knowledge Enrichment Foundation, | Pasadena | CA |
| Kingdom Builders 2000, Inc., | Indianapolis | IN |
| Kingdom Builders Ministries, Inc., | Portsmouth | VA |
| Lady Jammers Basketball, | Irving | TX |
| Ladys Choice Crisis Intervention and Resource Center, | Fayetteville | NC |
| Little World Development Center, Inc., | Hyde Park | MA |
| Maestro Community Development Corporation, | Long Branch | NJ |
| Match, | Milwaukee | WI |
| Millennium Community Housing Corp., | Waterford | MI |
| Miracle House for Children, | Myrtle Beach | SC |
| Moon is Always the Moon, Inc., | Brooklyn | NY |
| Mountain Watershed Institute, | Missoula | MT |
| Networks Electronic Commerce and Telecommunications NET Institute, | New York | NY |
| New Beginnings Residential Care Facility, Inc., | Cross | SC |
| New Canaan Community Development, Inc., | Newark | NJ |
| Noble Symond Golub and Lelia J. Golub Educational Trust, | Wilmington | MA |
| Northampton County Faith Community Enterprises, | Murfreesboro | NC |
| Oath, Inc., | Brooklyn | NY |
| Operation H.E.L.P., Inc. | Ministries, Olmsted | IL |
| Operation P.U.L.L., Inc., | West Memphis | AR |
| Palace of Refuge, | St. Louis | MO |
| Peace for All, | Los Angeles | CA |
| Peacemakers, Inc., | Reading | PA |
| Prepared, Inc., | Columbus | GA |
| Priest River Community Center Corporation, | Priest River | ID |
| Ranch Schoolhouse Family Support Services & Economic Development Corp., | Grenada | MS |
| R.E.A.L. Force Services, | Detroit | MI |
| Red Rose Child Care, | Byram | MS |
| Refuge for Prodigals International Bible Ministries, Inc., | Baltimore | MD |
| Roaming Buffalo Healing Ministries, | Eagle Butte | SD |
| Roloc Senior Housing Corporation, | Charlotte | NC |
| Romans 10–13 Ministries, | Augusta | GA |
| Samaritan Flights, Inc., | Alpharetta | GA |
| Society for Addictive Disorders, | Santee | CA |
| Soldiers of Peace, Inc., | Sherman Oaks | GA |
| Song of Peace Ministries, Inc., | Norco | CA |
| Spiritual and Truth Center of Excellence, Inc., | Savannah | GA |
| Spring of Spiritual Harmony, | Fremont | CA |
| St. Clair County Health Facilities Corporation, | Osceola | MO |
| Taste, Inc., | Boise | ID |
| Team Ministries, | Round Rock | TX |
| Texas Community Transitional Center, Inc., | Houston | TX |
| Texas Educational Outreach, Incorporated, | Houston | TX |
| TLF Child Protection Fund, | Cleveland | OH |
| Top Rank Sports Corp., | Riviera Beach | FL |
| Total You Ministry, | Ridgeland | MS |
| Treme Arts Center, | New Orleans | LA |
| Trumpet Ministries, Inc., | Newark | NJ |
| TSB Welcome Home, Inc., | Dallas | TX |
| US-China Youth Culture Exchange Foundation Corporation, | Lexington | KY |
| Vester Community Services, Inc., | Downey | CA |
| Victims of Intense Crimes Embracing Others Foundation, Inc., | Milwaukee | WI |
| Women Celebrating Victory Over Pain, | Alpharetta | GA |
| Zawadi Foundation, Inc., | East Point | GA |
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.