IRS LISTS WOULD-BE PUBLIC CHARITIES NOW CLASSIFIED AS PRIVATE FOUNDATIONS.
SEP. 11, 2000
Announcement 2000-75; 2000-2 C.B. 268
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termscharitable deduction
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-23484 (2 original pages)
- Tax Analysts Electronic Citation2000 TNT 176-12
Citations: Announcement 2000-75; 2000-2 C.B. 268
Announcement 2000-75
[1] 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.
[2] 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:
Aids-Free Foundation, Bay St. Louis, MS
Algiers Community Improvement Association, New Orleans, LA
American Community Assistance League, Hannibal, MO
American Friends of Shavei Golah Jerusalem College for Russian
Jews, Brooklyn, NY
American Gift Foundation, Inc., Gaithersburg, MD
Appalachian Wilderness Program, Inc., Doraville, GA
Association of Women Psychiatrists, New York, NY
Ateres Chaim, Inc., Monsey, NY
Auburn Youth Hockey Association, Inc., Auburn, ME
Auxiliary of Twin Lakes Center, Burlington, NC
Baltimore Bicentennial Celebration, Inc., Baltimore, MD
Barrington Horse Show, Inc., Barrington Hills, IL
Baytown Citizen Police Academy Alumni Association, Inc., Barry,
IL
Beechwood Center of New Jersey, Inc., Langhorne, PA
Berks Regional Training Institute, West Lawn, PA
Big Horn Lenape Fed, Martinsville, OH
Boston United Soccer, Inc., Boston, MA
Caddo & Bossier Zoological Association Inc., Shreveport, LA
Cambridge Chinese Choral Society, Inc., Boston, MA
Camp Lake County, Inc., Lakeview, OR
Caribbean American Steel Pan Education Center, Brooklyn, MA
Cecils Historic District, Inc., Frederick, MD
Center for Hearing Impaired Technologies, Cleveland, OH
Center for the Advancement for the Physically and Mentally
Challenged, Saddle Brook, NJ
Center for Victim Services, Georgetown, TX
Central East Austin Caregivers of Austin Texas, Austin, TX
Ceramic Arts Foundation, Inc., New York, NY
Chateau Genesis, Sedona, AZ
Cheeta, Inc./Coalition Hoosiers Encouraging, Etc., Indianapolis,
IN
Cherokee Christian Childrens Ranch, Ten Mile, TN
Childrens Bread, Columbus, OH
Christian Homeless Rehabilitation Center, Inc., Damascus, NM
College Station Rotary Club Charities, College Station, TX
Colorado Open Systems Consortium, Highlands Ranch, CO
Columbus Music Awards, Inc., Columbus, OH
Combined Alcohol & Drug Prevention Treatment, Inc.,
Collinsville, AL
Come Alive Ministry, Akron, OH
Conflict Resolution & Mediation, Inc., New York, NY
Cops, Cons and Kids, Inc., East Orange, NJ
Cor Jesu Hermitage Foundation, Inc., Louisville, KY
Cranston Crime Stoppers, Inc., Cranston, RI
Craven County Future, New Bern, NC
Daniel D. Tompkins Masonic Historical Society, Staten Island, NY
Dwelling Place, Inc., Bethel, CT
East Lansing Pinecrest Neighborhood Association, Lansing, MI
Edinburg Housing Opportunity Corporation, Edinburg, TX
Empowerment Zone Ecumenical Council EZEC, Detroit, MI
ESP of Jamaica Plain, E. Boston, MA
Eye of the Tiger Booster Club, Tucson, AZ
Faith, Inc., Phoenix, AZ
Fall Classic, Inc., Lancaster, PA
Feeding All Children Ministries, Mesquite, TX
For all People There is Hope, Fresno, CA
Foundation for Louisiana Drug Free Use, Baton Rouge, LA
Foundation II of the American College of Trial Lawyers, Inc.,
Irvine, CA
Franklin County Step Ahead Council, Inc,, Brookville, IN
Free, Inc., Chicago, IL
Friends of Belmont High School Soccer, Belmont, MA
Friends of Lindsey Steele Foundation, Inc., Oakland, ME
Friends of the Border Foudation, San Antonio, TX
Friends of the Guymon Public Library, Inc., Guymon, OK
Future Youth, Inc., Rochester, NY
General Medical Foundation, Richmond, VA
Global Partnership for Education, Hale, MI
Hartwell Sober Living, Inc., Santa Ana, CA
Healing Environments, Palo Alto, CA
Innercity Management Works Incorporated, Houston, TX
International Association for Support of Privatization,
Washington, DC
Jewish Community Endowment Associates, Bangor, ME
Jewish Legacy Foundation, New York, NY
Junior Auxiliary of Caruthersville Missouri, Inc.,
Caruthersville, MO
Junior Auxiliary of Jasper Alabama, Inc., Jasper, AL
Just Another Meal Jam, Inc., North Charleston, NC
Justus Foundation, Inc., Lorenzo, TX
Kentucky Natural Lands Trust, Inc., Berea, KY
Keren Aharon, Inc., Brooklyn, NY
Kick Karate, Lockport, IL
Kids at the Crossroads, Inc., Austin, TX
Kindred Spirits Foundation. Inc., New York, NY
Kirkwood Childrens Chorale, Inc., Kirkwood, MO
Koyoty Transit Corporation, Burkesville, KY
L. Francis Griffin Foundation, Inc., Farmville, VA
Lamp Lighters Christian Radio of Pierre, Inc., Pierre, SD
Land of Lincoln Conservation, Inc., Gilberts, IL
LEAP, Inc., Carson, CA
Lemoyne-Owen College Community Development Corp., Memphis, TN
Life Management Services, Inc., Pittsfield, MA
Linda's Food Cupboard, Bradley, ME
Long Island Seaport & Ecocenter, Inc., Port Jefferson, NY
Marietta Chamber Orchestra, Vincent, OH
Merrill Township Firefighters Association, Bitely, MI
Miracle Victory Ministries, Inc., East Orange, NJ
Montgomery Junior Tennis Association, Inc., Montgomery, AL
National Ceramic Center Foundation, Inc., Boulder, CO
Native American Ministries, Galesburg, IL
New Paltz Rescue Squad, Inc., New Paltz, NY
Nix Foundation, Inc., Washington, LA
No Power to Drugs Foundation, Inc., PMBK Pines, FL
Ohel Avrohorn Elimelech, Inc., Brooklyn, NY
Oklahoma Junior Chianina, Anadarko, OK
Paradise Village Children's Home, Inc., Bastrop, LA
Parkville Fine Arts Association, Inc., Parkville, MO
Photography Preservation Society, St. Louis, MO
Planes of Fames East, Inc., Minneapolis, MN
Plant a Tree Help a Kid Foundation, Inc. Kansas City, MO
Play Pyramid, Lady Lake, FL
Public Improvements Corporation, Greenwood Villiage, CO
Recreation-Academic Program, Inc., South Orange, NJ
Reggie Dabbs Ministries, Inc., Fort Myers, FL
Reno Ballet, Inc., Carson City, NV
Rockwood Care Center, Inc., Palm Beach Gardens, FL
Rudolf Walther Foundation, Inc., Norcross, GA
Saginaw Area Episcopal Urban Cluster, Saginaw, MI
Scholarship Resource Finders and Counseling Services, Inc.,
Lauderhill, FL
Second Thursday Network. Inc., New York, NY
Sigma Omega Foundation, Chicago, IL
Slick Boys Youth Foundation, Inc., Chicago, IL
Society for Ultrastructural Pathology, Inc., Birmingham, AL
Spirit of Life Dance Theater, Chicago, IL
St. James Community Choir, Washington, DC
Take Heart, Inc., Denison, TX
Texas Logistics Education Foundation, Dallas, TX
Tony Brock Tennis Foundation, Inc., Cincinnati, OH
Transportation Research Institute, New Orleans, LA
Union Colony Estates, Greeley, CO
United States Amateur Boxing of Pontoon Beach, Inc., Pontoon
Beach, IL
Valley Arts Society, Puyallup, WA
Verrazano Babe Ruth League, Staten Island, NY
Village Center of Poppleton, Baltimore, MD
Violence Intervention Prevention Coalition, Fort Worth, TX
VSL Association, San Marino, CA
Wisconsin State Equity Corporation, Madison, WI
Wisdom Bridge Theatre Foundation, Chicago, IL
Womad Foundation of North America, Inc., New York, NY
Womens Resource Center of El Paso, Inc., El Paso, TX
Young Organizers Uniting Teenage Harmony, Inc., Brooklyn, NY
Zichron Yitzchok, Inc., Bedford Hills, NY
Zion Hill Foundation of Rochester, Inc., Rochester, NY
[3] 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.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Index Termscharitable deduction
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-23484 (2 original pages)
- Tax Analysts Electronic Citation2000 TNT 176-12
