Announcement 2008-104
Announcement 2008-104
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 |
|---|---|---|
| 135 Club, | Bethlehem | PA |
| Alpha Omega of Illinois NFP, | Elgin | IL |
| Angel Village, Inc., | Hendersonville | TN |
| Anthony D. Amico Memorial Scholarship Fund, | Plainview | NY |
| Art to the Nations, | San Francisco | CA |
| Arts Creating Unity Institute, Inc., | Los Angeles | CA |
| Aware Effectiveness, Inc., | Pasadena | CA |
| Babylon Foundation, Inc., | Los Angeles | CA |
| Bethany II Housing Development Corp., | New York | NY |
| Bethel Outreach Development Center, Inc., | Wilmington | DE |
| Beyond Excellence, Inc., | Houston | TX |
| BMV Helping Hands, | Libertyville | IL |
| Bridge Foundation, | Sacramento | CA |
| Bucksport Development Corporation, Inc., | Bucksport | ME |
| Building Independence, Inc., | Chetek | WI |
| C Project, | Freeport | NY |
| Carlton Manor Housing Corporation, | Culver City | CA |
| Casa Piedra, Inc., | Leominster | MA |
| Center for Sports and Entertainment, | Ventura | CA |
| Children’s Wildfire Fund, | Shady Cove | OR |
| Colony Building Corp.Center, | Beasley | TX |
| Community and Addiction Services ETC, | Spokane Valley | WA |
| Consortium for Community Care, Inc., | Calabasas | CA |
| Cottage Foundation, | Houston | TX |
| C T I Training & Development NFP, | Chicago | IL |
| Dare to Dream Foundation, | Santa Monica | CA |
| Darsey Foundation, Inc., | Bellaire | TX |
| Delta Center for Rural Development, Inc., | Helena | AR |
| Dr. Albert A. Nwokeuku Foundation, Inc., | Baltimore | MD |
| East African Health and Wellness Center, | Minneapolis | MN |
| Education Technology & Arts, Inc. ETA, Inc., | Hopkins | SC |
| Egypt Plantation Museum, Inc., | Wharton | TX |
| Ezzell Resource Group, Inc., | Brooklyn | NY |
| Family and Community Educational Services, Inc., | Readyville | TN |
| Family Education Resource Center, | Bullhead City | AZ |
| Family Unity International, Inc., | Staten Island | NY |
| Fort Smith Riverfront Boxing Club, | Fort Smith | AR |
| Fred K. Koken Foundation, | Juneau | AK |
| Fresh Start Coaching, | Pittsburgh | PA |
| Friends of Castillo de San Marcos National Monument, Inc., | St. Augustine | FL |
| Golden Star Christian Community Outreach Center, | Philadelphia | PA |
| Grundy County R-V School District Foundation, Inc., | Galt | MS |
| Helping Our Elderly Live Better, | Washington | DC |
| HHFA Foundation, Inc., | White Plains | NY |
| Highly Favored Ministries, | Arlington | TX |
| Holodec Environmental Foundation, | Salt Lake City | UT |
| Home Quest, Inc., | Egg Harbor Township | NJ |
| Hope for Restoration, | Plano | TX |
| Horizon Foundation, LTD, | Brookfield | WI |
| In Moms Arms, | Long Beach | CA |
| Intensive Care of Youth, | Jacksonville | NC |
| International Sailing & Boating Hall of Fame, | Jensen Beach | FL |
| Island Community News, Inc., | Kihei | HI |
| James Cooley Historic Foundation, | San Diego | CA |
| Jordans Crossing, Inc., | Newark | OH |
| Julius Boys Home, Inc., | Los Angeles | CA |
| Kingston Community Organization for Community Concerns, Inc., | Shelby | NC |
| Ladies of Charissa Civic Club, | San Antonio | TX |
| Life Enrichments Center, Inc., Adult Day Services, | Arlington | TX |
| Limbs for Life Charitable Foundation, | Allendale | NJ |
| Living Free Health Foundation, Inc., | Annandale | VA |
| Living Hope Outreach Ministries, | Kennettt | MO |
| Lyon Estates, Inc., | Union | MS |
| May the Blessings Be Foundation, | Waller | TX |
| Melvin Lee Foundation Holistic Center, | Kansas City | MO |
| Mentoring and More, Inc., | Yorkville | IL |
| Meta Point, Inc., | Moreno Valley | CA |
| Mid-Way Ministries, | Canaseraga | NY |
| Millenium Second Chance Educational Center, Inc., | Camilla | GA |
| Movie Foundation, | Van Nuys | CA |
| National Association of Minority Contractors Colorado, | Littleton | CO |
| National Network of Organ Donors, Inc., | Palm Beach Gardens | FL |
| Need Neighborhood Education and Economic Development, | Jackson | MS |
| New Beginnings Cultural Center, | Harrisburg | PA |
| Nishi Kaigan Dojo, | Berkeley | CA |
| Nutrition & Health Partnership, Inc., | Wellesley | MA |
| One Vision Ministries, | New River | AZ |
| Open Arms Outreach Community Center, Inc., | Decatur | GA |
| Palm Bay High Instrumental Music Parents Association, | Melbourne | FL |
| Play Your Game, | Beaverton | OR |
| Positive Networking Services, Inc., | Portsmouth | VA |
| Precious Tots Dotties Learning Academy at Fort Worth Texas, | Arlington | TX |
| Prodigal Daughters Association, | Calumet City | IL |
| Project Help, Inc., | Latrobe | PA |
| Pryors Ponderosa, Inc., | Lancaster | CA |
| Region A Connect NC Commission, Inc., | Sylva | NC |
| Religious Without Borders Initiative, Inc., | Plattsburgh | NY |
| Roger Hodges Ministries, | Amarillo | TX |
| Rural Learning Center, | Howard | SD |
| Sister to Sister II, Inc., | St. Louis | MO |
| Spoken Word Ministries, Inc., | Jackson | MS |
| St. Louis Women’s Final Four, Inc., | St. Louis | MO |
| STAR Flight Fund, Inc., | Austin | TX |
| TDB Community Development Corp., | Chester | VA |
| Teen Pregnancy Outreach Development Center Shelter, Inc., | Whitesburg | GA |
| That So Pretty Ceramics, | Austin | TX |
| Theatre Exile, Inc., | New York | NY |
| Timothy Judd Foundation, | Houston | TX |
| Travis County Development Corporation, | Austin | TX |
| Twenty Three Middle, Inc., | Newburyport | MA |
| Umoja Art Village, Inc., | Chicago | IL |
| Union City Action Network, | Newark | CA |
| Unity Fellowship Community Development Center, | Detroit | MI |
| Unlimited Dimensions Adolescent Group Home and Learning Resource, | New Orleans | LA |
| Village Child Group Home, | Sacramento | CA |
| Virginia Wyche Wilson Community Development Agency, | Jacksonville | FL |
| Vision of Missions Tabernacle CDC, Inc., | Philadelphia | PA |
| Vision Services Group, Inc., | Charlotte | NC |
| Whistle Away Crime, Inc., | Littleton | CO |
| Williamson County Conservation Foundation, Inc., | Round Rock | TX |
| Women of Destiny Ministries International, Inc., | Foothill Ranch | CA |
| Womens Leadership Network, | Laguna Beach | CA |
| Womens Social Impact Workshop, Inc., | Philadelphia | PA |
| Youth Sports University, | Lancaster | 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.