Announcement 2009-22
Announcement 2009-22
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 |
|---|---|---|
| Absoloot Awareness Foundation, | Atlanta | GA |
| ACAPE Program, | Bay City | MI |
| Advocate for the Elders, | Houston | TX |
| Alliance for Christian Fellowship International, | Burnet | TX |
| American AFC, Inc., | Twin Lakes | MI |
| American Physically Disabled Housing, Inc., | Eau Claire | WI |
| APP & M Home Care, | Midway | GA |
| Choices Domestic Violence Solutions, | Gardena | CA |
| Community Churches Alliance of Benton, | Benton | AR |
| Daughters of Sarah, | Tamarac | FL |
| Education People, Inc., | Largo | FL |
| Entre Amigas, Inc., | Lake Worth | FL |
| Foundation for Handicapped Entrepreneurs, Inc., | Denver | CO |
| G and J Johnson Foster Home Foundation #1, Inc., | Los Angeles | CA |
| GEM, | Laguna Hills | CA |
| Girl Interrupted, | Atlanta | GA |
| Global Youth Development, Inc., | Kansas City | MO |
| Guardian Angels Care Assisted Living, Inc., | Zellwood | FL |
| Hampton Jewish Cultural Center, Inc., | Westhampton Beach | NY |
| Harris Retreat, | Middleton | TN |
| Houston Community Advocates, Inc., | Houston | TX |
| Integrated Therapy Services of New England Incorporated, | West Haven | CT |
| Joint Opportunities, | Fresno | CA |
| Kids Hope Educational Programs, Inc., | Garden Grove | CA |
| Kingdom Builders Ministries, Inc., | Litchfield Park | AZ |
| Lamar C. Brown’s Charitable Fund, (Mississippi Community Foundation, Inc.), | Vicksburg | MS |
| Malcolm Foundation, Inc., | Madison | MS |
| Motivational Centers International, Inc., | Brooklyn | NY |
| New Beginning Christian Camp, | Ft. Worth | TX |
| New Beginning Outreach, Inc., | Lancaster | CA |
| New Development, Inc., | Pensacola | FL |
| New Life Youth Foundation, Inc., | Laverne | CA |
| On My Way to Heaven Ministries, Inc., | Raleigh | NC |
| Oregon Skills USA – Vica, Inc., | Salem | OR |
| Parbamel, Inc., | Jamaica | NY |
| Pine Island Angels Remembered, Inc., | Bokeelia | FL |
| Precious Blessing, Inc., | Garner | NC |
| Preventive Health for All Initiative, Inc., | Wakefield | MA |
| Project Newhab, Inc., | Venice | CA |
| Providers Group, Inc., | Milwaukee | WI |
| PSCH Dewitt Ave. Housing Development Fund Corp, | College Point | NY |
| Raven Institute of Learning, Inc., | Albany | NY |
| RCW Ministerium, | Renville | MN |
| Recreation Development Network, | Belleville | IL |
| Redeeming the Time Outreach Ministries, | Richmond | TX |
| Refuge Pastors Retreat, | Mechanicsburg | PA |
| Rural Housing Network, Inc., | Tappahannock | VA |
| Sage Youth Settlement, | Walla Walla | WA |
| Save the Whole Man, Inc., | Syracuse | NY |
| Self Image Development Center, Inc., | Atlanta | GA |
| Serena Bailey Foundation, Inc., | Lakeland | FL |
| Shaw Land Conservancy, | Minerva | OH |
| Staplehurst, Inc., | Miami | FL |
| Talented Tenth Foundation, | Hyattsville | MD |
| Team Rookee Corporation, | New Brownfels | TX |
| Teens With A Vision, Inc., | WS | NC |
| True Image Enterprises, Inc., | Chicago | IL |
| U S Arts Education Foundation, | Temple City | CA |
| With These Hands, Inc., | Wildomar | CA |
| Wu-Kah-Ki Theatre Workshop, | Newark | NJ |
| Youth Empowerment Services, | Charlotte | NC |
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.