Announcement 2010-90
Announcement 2010-90
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 |
|---|---|---|
| AARDMORE Center, Inc., | Evansville | IN |
| Accent Center for Training, | Baton Rouge | LA |
| Affordable California, | Los Angeles | CA |
| African American Foundation of Greater Miami, Inc., | Miami | FL |
| Albert Jenkins Sr. Ministries, Inc., | Greenville | MS |
| AM Envirotraining, Inc., | San Antonio | TX |
| Angelic Touch Medical Mission International, Inc., | El Paso | TX |
| Archeologic Alchemy, | Pie Town | NM |
| Art in the City, Inc., | Markleysburg | PA |
| Atlanta Doo-Wopp Association, Inc., | Fayetteville | GA |
| Atlantic Outreach and Resource Center, | Los Angeles | CA |
| Baby Boomers and Beyond, Inc., | Denham Springs | LA |
| Balance Your Game, | Orange Park | FL |
| Baptist Dude Ranch for the Elderly, | Victorville | CA |
| Battle Plan Promotions, | Columbus | OH |
| Ben Terry Youth Foundation, | Santa Rosa | CA |
| Bertrand Neighborhood Association, | Dallas | TX |
| Bishop Ministries, Inc., | Pearland | TX |
| Blessing 4 U Incorporated, | Little Rock | AR |
| Bridge of Hope, Inc. (B.O.H., Inc.), | Garden City | GA |
| Bridges of Hope Community Development Center, | Inglewood | CA |
| Caribbean Source, | McDonough | GA |
| Century Club, | Scottsdale | AZ |
| Chapel of Truth Maranatha, | Philadelphia | PA |
| Childrens Development Initiative, | Racine | WI |
| Christian Renewal Ministries, | Spokane | WA |
| Christians at the Roundtable of our Lord and Savior Jesus Christ, | Bishopville | SC |
| Community Enhancement Corp., | Detroit | MI |
| Community H E L P, Inc., | Detroit | MI |
| Community Intervention and Assistance Foundation, | Sanger | CA |
| Computer Career Center Scholarship Fund, Inc., | Garden City | NY |
| Covenant Housing, Inc., | Minneapolis | MN |
| C R Y Outreach, | Florissant | MO |
| Dads are Doing Something Foundation, | Ann Arbor | MI |
| David G. Burnet Museum, Inc., | Houston | TX |
| Division One Kiwanis Foundation, Inc., | Mitchellville | MD |
| DM Steps, | Los Angeles | CA |
| Doin Us Proud, | Oakland | CA |
| Donna P. Jackson Ministries, Inc., | Tulsa | OK |
| Ebauche Foundation of the Arts, | New York | NY |
| Eucalyptus View, Inc., | Escondido | CA |
| Family Promise, | Southgate | MI |
| Federal City Associates, Inc., | Washington | DC |
| Forever Ministries, | West Covina | CA |
| Foundation for Efficient Living, | Los Angeles | CA |
| Fraternidad Salvadorena Pro Guasapa, | Fontana | CA |
| Free Indeed, Inc., | Wheat Ridge | CO |
| Fresh Start of Monroe, Inc., | Azle | TX |
| Ganesh Balakrishnan Foundation, | Chanhassen | MN |
| Genrecord Online, Inc., | Kansas City | MO |
| G G & K Ventures, Inc., | Prairie View | TX |
| Good Neighbor Program, Inc., | Van Nuys | CA |
| Granbury Educational Access Channel, Inc., | Granbury | TX |
| Grand Housing and Finance, Inc., | Arlington | TX |
| Grassroots Agro-Protection Corporation, | Beltsville | MD |
| Greater Quinn Community Development Corporation, | Detroit | MI |
| His Ministries, | Gladstone | MO |
| Historic Capitol Theatre Restoration Project, | Brownsville | TX |
| Historic Poindexter Park Community of Shalom Zone, | Jackson | MS |
| Hodari Hope, | Hinesville | GA |
| Homeless Aged and Youth Awareness of Texas, | Duncanville | TX |
| Honey Bears, Inc., | Los Angeles | CA |
| I Have Crossed the Red Sea Ministry, | Houston | TX |
| Inca Imports, Inc., | Warrenton | VA |
| Incentive Ranch, Inc., | Wallis | TX |
| In the Mighty Name of Jesus Christ Ministry, | Canal Winchester | OH |
| Jenn Lioy Education Foundation, | Petaluma | CA |
| Joshuas House, | Troutdale | OR |
| Lakeside Optimist Youth Foundation, | Lakeside | CA |
| Lillie Bell Corporation, Inc., | Atlanta | GA |
| Lincoln Prep Boys Basketball Foundation, | San Diego | CA |
| Living Word of God Community Center, Inc., | Fort Wayne | IN |
| Loving Care Assisted Living Center, | Missouri City | TX |
| Mercy Group, | Chesterfield | MO |
| Metro Sportsmens Club, | Coleman | MI |
| Ministries of Mercy, | Baltimore | MD |
| Mississippi River Citizens Commission, | Dakota | MN |
| MS Delta Housing Program, Inc., | Jackson | MS |
| Musicians and Artists of Collin County, Inc., | Plano | TX |
| New Horizon Community Services, | Jesup | GA |
| New Start Outreach Ministries, Inc., | Long Beach | CA |
| Ozone Business Gallery, | Youngstown | OH |
| Panhandle Aquatics, Inc., | Amarillo | TX |
| Papillon Industries Incorporated, | Springfield | VA |
| Peace Center, Inc., | Bowie | MD |
| People With a Vision, | Harrisburg | PA |
| Priestley Chapel Outreach Ministries, Inc., | Canton | MS |
| Reach One Teach One Academy, Inc., | Charlotte | NC |
| REC Club, | Wareham | MA |
| Rewards Network, | Pittsburgh | PA |
| Rhea’s Educational Arts Foundation, | Pikesville | MD |
| San Jeronimo Foundation, | San Geronimo | CA |
| Second Chance Ministry, | Silver City | NC |
| Shelem Corporation, | Troutdale | OR |
| Sigma Oklahoma Foundation, | Oklahoma City | OK |
| Sisters Housing, | Elk Grove | CA |
| Spanish Mustang Foundation, | Estancia | NM |
| Spirit of Life Foundation, Inc., | Rockville | MD |
| Strategic Partnership of Michigan, Inc., | Southfield | MI |
| Swift Track Club, Inc., | Farmington Hills | MI |
| Take the Reins, Inc., | Fairfield | CA |
| Teddy Bear Club Daycare, Inc., | Brooklyn | NY |
| Time Out for Christ Christian Missionary, | Stone Mtn | GA |
| Training Authority Group, Inc., | Charleston | WV |
| Tree of Life Aftercare Program, | Louisville | KY |
| T.W.C. Residential Facility, Inc., | Pine Bluff | AR |
| Ujima Mission to Africa, | Montclair | NJ |
| Umueze Visions, Inc., | Philadelphia | PA |
| United Vietnamese Americans, | San Jose | CA |
| Valley CAN, | Fresno | CA |
| Vision of Fire Ministries, | Lodi | CA |
| Westchester Childrens Museum, | White Plains | NY |
| Westside International Ministries, | Dover | DE |
| Whaz-Up Productions, Inc., | Clarkesville | 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.