IRS Lists Would-Be Public Charities Now Classified As Private Foundations.
FEB. 21, 2006
Announcement 2006-14; 2006-1 C.B. 516
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2006-3273
- Tax Analysts Electronic Citation2006 TNT 34-14
Citations: Announcement 2006-14; 2006-1 C.B. 516
Announcement 2006-14
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 fromthe 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:
A & G Ranch and Recreation, Houston, TX
Acclaimed Dance Company, Inc., Baton Rouge, LA
Alex Group, Inc., Middle Island, NY
American Friends of Afikei Torah, Chicago, IL
American Samoa Alternate Native Ornamental Development, Pago Pago, AS
Andrew Merritt Ministries, Inc., Detroit, MI
Ange Gardian Foundation, Naalehu, HI
Angelic Foundation, Arlington, VA
Animal Fair, Lincoln, NE
Art Ambassadors, Oakland, CA
Arts & Academic Learning Centers, Los Angeles, CA
Ashton Charities, Inc., Chester, NJ
Austins Angel Memorial Fund, Germantown, MD
Awareness Foundation for the Disabled, Inc., Cranston, RI
Battle Creek-Ida Grove School Foundation, Inc., Ida Grove, IA
BBS Charities, Inc., St. Louis, MO
Big Fun Experiential Education Trips, Inc., Bryan, TX
Birthright of Aurora, Aurora, MN
Brian D. Berlin Memorial Charitable Trust, Albertson, NY
C Heart, Chandron, NE
Care At Home, Inc., Houston, TX
Caring Hands Training Center, Mableton, GA
Center of Living Growing Gardening, Matoaka, WV
Center Street Community Development Corporation, Oakland, CA
Central Fulton Educational Foundation, McConnellsburg, PA
Charlie Hodge Youth Club, Henderson, NC
Child Friendly Foundation, SanDiego, CA
Childrens Enrichment Services, Inc., Sacramento, CA
Circle Blue Productions, Malibu, CA
Cleota Youth and Women Service Center, Carson, CA
College Bound Funding, Portland, OR
Colorado Freedom of Expression Foundation, Denver, CO
Community Health Care, Inc., Greensboro, NC
Community Outreach Services, Inc., Bronx, NY
Constitutional Educational Association, Inc., Bath, OH
Corsica River Foundation, Inc., Centreville, MD
Council for Organizational Research and Evaluation, Inc.,
Marriotsville, MD
Country Doctor Outreach, Kahuku, HI
Crisis Institute, New Orleans, LA
DAJ Unlimited, Inc., Ft. Lauderdale, FL
Daughters of Africa in the Diaspora, Newark, NJ
Dega International, Inc., Apopka, FL
Desilu Too Foundation, Boulder City, NV
Dilworth Group, El Paso, TX
DJ Angels, Inc., Independence, MO
Donna Maria Zerbo, Morristown, NJ
Downtown Elkhart Development Corporation, Elkhart, IN
Drum Beauty, Inc., Stillwater, MN
Eastbay Works, Inc., Oakland, CA
Eben, Inc., Mesa, AZ
Education Training and Consulting, Incorporated, Sarasota, FL
Educational Solutions Unlimited, Inc., Bolton, NC
Elder Louisianians Development & Education Resource, Inc., Baton
Rouge, LA
Emmett Lockley Community Development Corporation, New Orleans, LA
Empower Charitable Corporation, Wading River, NY
Ethiopian-Somali Charity Association, Inc., East Boston, MA
Fair Haven Primate Sanctuary, Inc., Loxahatchee, FL
Fair Hope Academy, Inc., Saint Albans, WV
Falconer Stamps Community Center, Marlin, TX
Fort Bayard Historic Preservation Society, Ft. Bayard, NM
Foundation Earth, Inc., Niantic, CT
Frankfort Action Committee for Tomorrow, Inc., Frankfort, NY
Frewsburg Area Youth Soccer League, Frewsburg, NY
Friends of Myers Cemetery, Berkeley, CA
Friends of the Health & Human Services Academy, Washington, DC
Friends of the Museum of Modern Art of Sao Paulo, Inc., Washington,
DC
Generation's Family Tree, Tucson, AZ
George Washington Carver Primary/Wheatltey Child Parent Center,
Chicago, IL
Global Institute, U.S.A., Kelowna, BC
Global Vision Ministries, Kennebunk, ME
Great Bay Regional Police Athletic League, Manahawkin, NJ
Hanul Foundation, Glendale, CA
Hawkins House, Inc., Buffalo, NY
Help and Hope AIDS Society, Blaine, WA
Herbert Wommack Ministries, Normandy, MO
Hidden People Ministries, Castro Valley, CA
Home of Grace Rehabilitation Center, Inc., Norman, OK
Homes Anew I Ltd., Old Bethpage, NY
Horizon Family Services, Inc., Citrus Heights, CA
Housing Opportunities Arizona One, Inc., Northridge, CA
Institute for Cultural Enterprise, New York, NY
Institute for Reproductive Health, Monterey, CA
International Foundation for Environmental Sustainable Development,
Inc., Charleston, SC
International Muslims Organization, Inc., Albany, NY
International Society for Biomems and Biomedical Nano Technology,
Dublin, OH
I T S A T Lucretia Brown Ministries, Inc., Glen Burnie, MD
It Starts With a Story, Roslyn, NY
Janiel Educational Services, Wheeling, IL
Jasmine Foundation, Inc., Woodstock, NY
J.E.F.E., Inc., Littleton, CO
Jericho Alternative Community Development Corporation, Atlanta, GA
Jesus Is The Way Out Outreach Ministries, Richmond, VA
Jubilee Center of Christ Church, Inc., East Orange, NJ
Kaiji Foundation, Inc., McLean, VA
Kids & Chocolate, Inc., Denver, CO
Kids Fighting for Kids, Goodyear, AZ
Latvian Ministries, Inc., Jewett City, CT
Learning Through Creativity and Communication, Mount Shasta, CA
Lewis Street Housing Development Fund Company, Inc., Buffalo, NY
Limecrest Tender Loving Care Community Assoc., Inc., Springfield, OH
Living in Harmony With Nature in the Church of Life, Las Vegas, NV
Long Term Care Management Representative Payee Services, Inc.,
Pocatello, ID
Los Amigos Baseball Association, Santa Monica, CA
Los Angeles Church Planting and Leadership Training, Redondo Beach,
CA
Low Country Men, North Charleston, SC
Lyle Baker Veterinary Scholarship Board, San Anselmo, CA
Maine State Teacher of the Year Association, Sullivan, ME
Mainstreetweek.com Foundation, Inc., Orlando, FL
McCormick Sanctuary, Napa, CA
Mentor Charitable Fund, Inc., Boston, MA
Miami-Cass County Freedom Bound Wildlife Rehabilitation Center, Inc.,
Peru, IN
Migdal Ohr, Inc., Miami Beach, FL
Ministry of Gold Undenominational Church, Inc., Sarasota, FL
Montgomery Young Life Office, Inc., Montgomery, AL
Mountain Opportunities Corporation, Clarksburg, WV
Nantucket Homes for People, Inc., Southborough, MA
National African American Tobacco Prevention Network, Lake Mary, FL
National Association of the Children of Hope Northwest, Tacoma, WA
National Civility Center, Muscatine, IA
New Horizon Community Service, Jesup, GA
Nob Hill Group Homes for Children, Inc., Rancho Santa Margarita, CA
North Hills Jaycees Foundation Charitable Trust, Simi Valley, CA
Northern Indiana Riding for the Handicapped Association, Inc.,
Plymouth, IN
NW Friends of the Park Foundation, New Waterford, OH
Omentum Research Foundation, San Gabriel, CA
Orchard Park CCRC, Inc., Buffalo, NY
Pacesetter Youth Group, Inc., Canton, GA
Palmers Family Services, College Park, GA
Pardee Cancer Treatment Fund of Gratiot County, Alma, MI
Pathways to Strong Families, Lincoln, CA
Peace B Still Foundation, Inc., Lehigh Acres, FL
Pease Productions Corp., Farmington Hills, MI
Peshtigo Boxing Club, Peshtigo, WI
Piedmont Crime Control, Inc., Greensboro, NC
Planet Dog Philanthropy, Portland, ME
Prayer Line, Spanish Fork, UT
Providence Place, Defiance, MO
Recovery Research Foundation, Inc., Jacksonville, FL
Returning Home, Inc., Rialto, CA
Ritoka Foundation, Inc., Houston, TX
RR&N Ministries, Inc., Fayetteville, AR
S W Washington Development Association, Las Vegas, NV
Safe Water International, Carpinteria, CA
Samaritan Housing Foundation IV, Inc., Atlanta, GA
Sav-A-Pet, Franklin, IN
Seaside Helping Hands Services, Seaside, CA
Senior Services Foundation, Inc., Cortez, CO
Seniors Charities, Las Vegas, NV
Seventy Plus Women of Valor, Arlington, TN
Shamel Maurice Strobert & Society, Inc., Stone Mountain, GA
Shekinah Ranch, Fraser, CO
Shepherds Light Harvest Outreach Ministries, Inc., Harvest, AL
Smithville Crime Stoppers, Smithville, TX
Snead Research Institute, Georgetown, TX
Snodgrass Educational Foundation, Chico, CA
South Texas Life Resources, Inc., Falfurrias, TX
Spirit of Padre Pio-Our Lady of Grace Foundation, Califon, NJ
St. Vrain Foundation, Allenspark, CO
Syracuse Holistic Health Council, Syracuse, NY
Szczecin-America Club, Inc., New York, NY
Team Glory Baseball Ministries, Inc., Olive Branch, MS
Teens for Congress, Inc., Anniston, AL
TIPI Center, Santa Fe, NM
Tricity Community Action, Fairfield, CA
Trinity Foundation for Humanity, Rancho Cucamonga, CA
True Heart Christian Camp, Sunfield, MI
UNEED@, Milpitas, CA
United Art Spectrum, Inc., Stockton, CA
United Development Corporation, Ocoee, FL
Unity Training Group, Inc., San Jose, CA
US Friends of NCAD, Inc., Stonington, CT
Vermont Liturgical & Music Association, Inc., Woodstock, VT
Vision Unlimited, Inc., Honesdale, PA
Wauwatosa Mayfair Rotary Club Charities, Inc., Brookfield, WI
Weedy-Rough Design & Environmental Photography, Inc., Paonia, CO
Wenger Grist Mill Foundation, Ephrata, PA
West Central Common Bonds, Glenwood, MN
West High Athletic Alumni Association, Anchorage, AK
Wetohkatowak, Inc., Keshena, WI
Wild Migrations Org., Vancouver, WA
Will A. Waldrop Ministries, Inc., Jacksonville, FL
Williams Economic Development, Inc., Ocala, FL
Wishart Memorial Learning Center, Flushing, NY
Witness, Inc., Albuquerque, NM
Women Helping Women, Aloha, OR
Women of the Most High, Sacto, CA
Woodruff-Adams Foundation, Poplar Bluff, MO
Wound Biotechnology Foundation, Inc., Boston, MA
Wrangel Island Org., Ltd., Centerport, NY
Yorke Development Corporation, Inc., Wildwood, NJ
Youth Motivation Task Force, Compton, CA
Youth Visions, St. George, UT
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
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2006-3273
- Tax Analysts Electronic Citation2006 TNT 34-14
