Announcement 2008-60
Announcement 2008-60
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. Name | City | State |
|---|---|---|
| Acquiring Leaders of Tomorrow Today, Inc., | San Antonio | TX |
| Africa Institute for Biblical Christianty, Inc., | Tampa | FL |
| American Donor Services, Inc., | Millington | TN |
| APWL Legacy Choir, | Baltimore | MD |
| Artists in Residence, | New Hope | PA |
| Birdye’s Performing Arts Outreach, Inc., | Pine Bluff | AR |
| Cabaniss Caring, | Lynchburg | VA |
| Center for Development of Scientific Literacy, Inc., | Saratoga Springs | NY |
| Community Outreach and Supportive Services, | Sumter | SC |
| Connie Thompson Foundation, Inc., | Hot Springs | AR |
| Crossover Broadcast Network, Incorporated, | Santa Ana | CA |
| CW Film Foundation, Inc., | San Francisco | CA |
| Ecumenical Covenant Corporation, | Locust Grove | VA |
| Education Humanity Foundation, | Columbia | CA |
| Family Development & Learning Center of Mercer County, | Trenton | NJ |
| Fireman Al Foundation, | Redding | CA |
| First Choice Family Support Services, | Bellevue | WA |
| First World Foundation, Inc., | Washington | DC |
| Foundation for Neurology Research, Inc., | Orlando | FL |
| George Cragg Hopkins, Jr. Arts Endowment, Inc., | Lexington Park | MD |
| Giles Arthur Harmon Memorial Scholarship Fund, Inc., | Asheville | NC |
| Haitian American Center for Business & Economic Development, Inc., | Snellville | GA |
| Heirs of Christ, | Austin | TX |
| High Expectations, Inc., | Raleigh | NC |
| HIRE-Dona Rosita II Housing Development Fund Corporation, | New York | NY |
| Hot Springs Rural Network, Inc., | Fords | NJ |
| Human Shelter Research Institute, | Valencia | CA |
| Humananatura, Incorporated, | Armonk | NY |
| Infrastructure Education Foundation, | San Francisco | CA |
| International Sports and Education Centers, | Lakewood | CA |
| Kansas Avenue Resource Center, Inc., | Riverside | CA |
| Kellogg Fellows Leadership Alliance, Inc., | Denver | CO |
| Kings Dominion World Worship Ministry, | Memphis | TN |
| Konspire2B Foundation, | Potsdam | NY |
| Little Light Ministries, | Charlotte | NC |
| Ministry to Children, | Crosby | TX |
| MTM Housing and Community Development Corp., | Sacramento | CA |
| Myhelp, | Houston | TX |
| Myths and Facts, Inc., | Forest Hills | NY |
| Neighborhood Community Outreach, Incorporated, | Jonesboro | GA |
| Networks Electronic Commerce and Telecommunications NET Institute, | New York | NY |
| New Vision Housing Alliance, | Houston | TX |
| No Other Way Ministry, | Fordyce | AR |
| NOAH Center, Inc., | Great Barrington | MA |
| OEA Educational Foundation, | Columbus | OH |
| OSHA Assistance & Training Services, | Orange | CA |
| Post Release Employment Support Services, | Newark | CA |
| Proceed Community Development Corporation, Inc., | Elizabeth | NJ |
| Ragtops Museum of Michigan City, Inc., | Palos Park | IL |
| Second Bethany Holiness Outreach Ministries, | Memphis | TN |
| Sheridan Medical Foundation, | Sheridan | WY |
| Slavic Community Center of Central America, | Sedalia | MO |
| Southeastern Indiana Workforce Investment Board, | Lawrenceburg | IN |
| Turn It Around Multi-Community Service Center, Inc., | Los Angeles | CA |
| United Services for Human Development, | Newark | DE |
| Zion’s International Mission, | Roanoke | VA |
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.