Menu
Tax Notes logo

IRS Lists Would-Be Public Charities Now Classified As Private Foundations.

DEC. 26, 2006

Announcement 2006-101; 2006-2 C.B. 1181

DATED DEC. 26, 2006
DOCUMENT ATTRIBUTES
Citations: Announcement 2006-101; 2006-2 C.B. 1181

Announcement 2006-101

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:

 

3 Dimension Developers, Inc., Houston, TX

Accokeek Community Development Corporation, Waldorf, MD

Acts of Hope, Inc., Duluth, GA

Advisory Credit Management, Inc., East Brunswick, NJ

AESOP, Inc., Cedar Hill, TX

African Education Development Agency, Inc. (AEDA), Brooklyn Park, MN

Ahepa 59, Inc., Canton, OH

Aina Hookupu O Kilauea, Kilauea, HI

Alliance Health of Fall River, Inc., Newton, MA

Alsharco, Inc., Gretna, LA

American African Foundation Against Torture, Inc., Schenectady, NY

American Farm Center Foundation, San Diego, CA

Amit Discounted Living of America, Pasadena, CA

Andover's Future Housing Corporation, Andover, MA

Arc of Passaic County, Hackensack, NJ

Artscore, Columbus, OH

Artsreach America, Inc., Chicago, IL

Assist By Knight, Inc., Philadelphia, PA

Astorling Sanctuary, Inc., Tampa, FL

Atrium a Choice Community, Inc., Indiana, PA

Avalon R & D, Inc., Williamsville, NY

Barton Springs Heritage Association, Inc., Austin, TX

Beacon Ridge a Choice Community, Inc., Indiana, PA

Beautify American Roads Foundation, Inc., Sharon, CT

Beulah Land Community Development Center, Houston, TX

Blue Meadows, Inc., Rose, OK

Borders Farm Preservation, Inc., Foster, RI

Brain Synchrony, Incorporated, Encinitas, CA

Brick Foundation, Raleigh, NC

Broom Tree Center for Clergy Renewal, Inc., Wausau, WI

Brothers Keeper, Inc., Tuscaloosa, AL

Caboose Springs, Incorporated, La Crescenta, CA

Called to Care, Kalamazoo, MI

Capital City Teen Production, Savannah, GA

Catalyst, Paonia, CO

Cathedral of Praise Community Development, Inc., Camden, SC

Celebrity Luncheons, Wilkes-Barre, PA

Center for Creative Leadership and Renewal, Ogunquit, ME

Centro Pre Escolar Mundo Chico, Inc., Salinas, PR

Chaplain Memorial Endowment Corporation, Church Creek, MD

Children's Preschool Corporation, Corona, CA

Childrens Stewardship Fund, New York, NY

Christian Alternative, Inc., Gainesville, FL

Christian Home Area Ministry Partners, Micanopy, FL

City of Hope Missions of Kentucky, Inc., Richmond, KY

Cloven Flame Ministries, Center Point, TX

Community Concerns Alliance, Inc., Detroit, MI

Community Family Development Foundation, Inc., Baltimore, MD

Community Health Care Services, Oakland, CA

Community Outreach Program of Enrichment, Inc., Houston, TX

Concerned Citizens for 25A, Inc., Cold Spring Harbor, NY

Concerned Veterans, Philadelphia, PA

Conjuring Arts Research Center, Las Vegas, NV

Continuum of Care Ministry, Ruston, LA

Crosby Family Foundation, Los Angeles, CA

Cuddlecare a New Jersey Nonprofit Corporation, Neptune, NJ

CWA Local 1033 James W. Gallagher Scholarship Fund, Trenton, NJ

Daily Retreat Adult Care, Inc., Dallas, TX

Deeval U Educational Center, Greenville, MS

Delta Regional Foundation, Jackson, MS

Developmental Institute for Rural & Urban Excellence, Inc., Natchitoches, LA

DFW Chinese Culture Center, Inc., Lewisville, TX

Divine Call, Dallas, TX

Doves Link, Inc., Beech Island, SC

DuPont Theater, Inc., Grove City, PA

Ecocosm Dynamics, Ltd., Tucker, GA

Ecospirit Institute for Physical and Metaphysical Ecology, Inc., Scotts Valley, CA

Edheads, Hilliard, OH

Educacion Para Todos, Inc., Durham, NC

Education Empowerment Fund, Lake Oswego, OR

El Segundo Youth Football & Cheerleading, Inc., El Segundo, CA

Empowering People & Communities Together CDC, Itta Bena, MS

Empowering Students and Parents, Inc., Columbia, MD

E M P T Y, Cincinnati, OH

Ensamble America Chamber Music and Orchestral Society, New York, NY

Epiphany Training and Empowerment Corp., Ford Heights, IL

Evangelistic Temple Foundation C E D C, Inc., Simpsonville, SC

Evangelizing for Christ Ministry, Inc., Arlington, TX

Everywhere & Now Public Hous Resid Organizing Natl Together, Inc., Far Rockaway, NY

Families Doing Time, Compton, CA

Family and Youth Achievement Center, Inc., Durham, NC

Family Support Centers, Lakeside, CA

Fathers on Rights for Custody Equality, Louisville, KY

Feral Feline Sanctuary, Inc., Ocala, FL

Finlion Center for Nonprofit Boards, Inc., Sioux Falls, SD

Foothill Boys Baseball Association, Inc., Salt Lake City, UT

For Gods Glory Ministries, Inc., Orange Park, FL

Foundation for Sustainable Development With Human Values, Inc., Washington, DC

Foundation of Grace Respite Care, Inc., Chicago, IL

Freeborn Foundation, Inc., Stamford, CT

Friends of Artistry in Motion, Westland, MI

Friends of Friendship House Fund, Inc., Garland, TX

Friends of the Elliott Museum, Inc., Palm City, FL

Friends of the Farnsworth House, Chicago, IL

Friends of the Louisiana Museum of Modern Art in Denmark, Inc., New York, NY

Gallagher Foundation for Youth Sports, Inc., Palm Dessert, CA

Gambrell Ministries, Long Beach, CA

Gate City Golf Association Foundation, Inc., Greensboro, NC

Gifts for Jesus, North Huntingdon, PA

Girlspirit-Womensong, Inc., New York City, NY

Gods Way Homeless Recovery, Inc., West Palm Beach, FL

Golden Hill Development Foundation III, Inc., New Haven, CT

Good Cause, Inc., Oakland, CA

Great Basin Foundation, Salt Lake City, UT

Great Minds of Tomorrow, Inc., Kalamazoo, MI

Greater Faith Community Services, Inc., Petersburg, VA

Greater Harvest Housing Corp., Inc., Baltimore, MD

Greater Image Ministries, Seattle, WA

Greater Whites Development Center, Nashville, TN

Gumbo Krewe, Inc., Norco, LA

Harlem United Community HIV/AIDS Prevention Center, Inc., New York, NY

Harvest Community Development Corporation, Detroit, MI

Hasidigraphix, Inc., Boca Raton, FL

Hellgate Management Corp., Bronx, NY

Helping Hands of Charleston, Inc., North Charleston, SC

Helping Hands of Winnsboro, Winnsboro, LA

Henry Evans Housing Corporation, Fayetteville, NC

HFERIBS, Inc., Tomahawk, WI

Holt Family Help Center, Centerville, UT

Home of the Eagle Shelter, Inc., Thibodaux, LA

Hope Community Economic Development, Inc., Jacksonville, FL

Hope for Children, Inc., Pueblo, CO

Hope Treatment Center, Reno, NV

Hosts Faith Ministries, Inc., Friendswood, TX

Hot Fudge Social Ventures, Inc., Atlanta, GA

Housing for the Future, Inc., Elizabeth, NJ

Housing Works Harlem Housing Development Fund Corporation, Brooklyn, NY

Howard Thurman Library, New York, NY

Howl, Inc., Georgetown, KY

Humans Preservation & Protection Fund, Los Angeles, CA

Illinois Affordable Housing, NFP, Charleston, IL

Immaculate Conception Ministries of Charity, Inc., Washington, DC

Immanuel Development Center, Akron, OH

In the Beginning Ministries, Los Angeles, CA

Institute for Science and Health, St. Louis, MO

International Photoacoustic and Photothermal Association, Providence, RI

International Royal Crescent Education Foundation, Inc., Warner Robins, GA

J. R. Richards Kids Foundation, Inc., Houston, TX

Jeffersonian Society, Inc., Jacksonville, FL

Jersey City Community Resource Center, Jersey City, NJ

Joey Cushman Memorial Scholarship Fund, Fort Worth, TX

Journey of Life Services, Baton Rouge, LA

Jowers Foundation, Inc., Southfield, MI

Kansas Resource Alliance for Families, Inc., Topeka, KS

Kays, Inc., Independent Group Home for Young Ladies, Atlanta, GA

Keichange Foundation, Catonsville, MD

Keystone Community Concepts, Roanoke, TX

K. I. C. (Kids in Christ), Inc., Montgomery, AL

Knowledge I Trust, Inc., Darien, CT

L A S Therapy Network and Development Group, Inc., Nashville, TN

Lakeland Cardinals Booster Club, Fox Lake, IL

Last Day Outreach Christian Center, Inc., Covington, GA

Legacy Multicultural Center, Glendale, CA

Letitia Pratt Foundation, Inc., Nashua, NH

Liberated Word Community Development Corporation, Westampton, NJ

Little Mountain Community Outreach, Inc., Appling, GA

Living Bread of Life, Inc., New Port Richey, FL

Logos Foundation, Inc., Baltimore, MD

Los Angeles Tenpoint Coalition, Los Angeles, CA

Los Angeles Williams Family Childrens Foundation, Gardena, CA

Lynchburg Charitable Construction Trust, Lynchburg, VA

Malibu Paradise, Inc., Stockbridge, GA

Marriage and Parenting Institute, Salt Lake City, UT

Mcrae & Hall Family Learning Center, Clio, AL

Metro Group, Hompton, GA

Mid-Del Charitable Foundation, Harrington, DE

Middlesex Health Services, Inc., Middlesex, NC

Mighty Vine Wellness Club, Cincinnati, OH

Millennium City Technology, Inc., Detroit, MI

Mind Body & Soul of New Orleans, Inc., Marrero, LA

Ministry of Jesus Christ, Temecula, CA

Minnesota Hmong Youth Crime Prevention and Educational Support, Inc., St. Paul, MN

Minority Help, Inc., Chandler, AZ

Miracle Kids, St. Louis, MO

Miracle Valley Community Development Corporation, Inc., Tuscaloosa, AL

MM Cybertech Group, Inc., Midland, TX

Mothers Network, Saint Monica, CA

Mt. Pilgrim Foundation, Inc., Lugoff, SC

MTC Senior Housing, Inc., Jamaica, NY

Museum Domain Management Association, Los Angeles, CA

Museum on Fire, New London, MO

MVA, Incorporated, Tulsa, OK

National Association of Disabled Asian-American, Los Angeles, CA

National Grazing Lands Conservation, Bowie, TX

National Institute for Archives, Inc., Portland, OR

National Latinas Caucus, Incorporated, New York, NY

Native Community Action Counsel, Ely Nevada, NV

Natural Hormone Research Institute, Inc., Dallas, TX

Natural Talents Arts Foundation, Inc., Farmington, NM

Naval Heritage Group, Inc., Far Rockaway, NY

NBA Foundation, Washington, DC

Nehemiah Restoration Center, Inc., Aiken, SC

Nerriaet, Ojai, CA

New Age News, Incorporated, New York, NY

New American Policy Institute, Inc., Shorewood, WI

New Beginnings Transitional Housing for Women & Women With Child, Inc., Stone Mountain, GA

New Development House, Inc., Cleveland, OH

New First Community Development Corporation, Chicago Heights, IL

New York State Police Chiefs Foundation, Inc., Yorktown, NY

Nigerian American Federation, Grand Terrace, CA

Noble Heart Services, Inc., Torrance, CA

Northern California Community Housing Services, Inc., Hawyard, CA

Norway/Paris Community Television, Norway, ME

Oasis in the Desert Economic Development District, Inc., College Park, GA

Olive Branch Home for Neglected Abused and Abandoned Children, Stone Mountain, GA

On the Wings of Eagles, Inc., Copperhill, TN

Operation Rebound, Grand Blanc, MI

Orange County Medical Foundation, Inc., Hillsborough, NC

Oxford Shake-Speare Company, Huntsville, TX

P Js Wings Programs, Dearborn, MI

Pacific Ocean Wave Energy Research, Inc., San Diego, CA

Patriot a Choice Community, Inc., Indiana, PA

Peacekeepers, Abilene, TX

People Helping People of Detroit, Detroit, MI

Phase Nu, Inc., Ypsilanti, MI

Philam Society of CPA's, Los Angeles, CA

Philidia Corporation, Long Beach, CA

Pi Lambda Chi Latina Sorority Scholarship Fund, Denver, CO

Pooh Bear Community Child Care Center, Hamburg, AR

Prescott College Alumni Association, Prescott, AZ

Reaching Out Ministries, Inc., Plant City, FL

Ready to Fly Ministries, Inc., Mena, AR

Reliable Man Ministries, Inc., Orlando, FL

Rest for All Nations, Inc., Leawood, KS

Restoring Wounded Soldiers Outreach Ministries, Decatur, GA

Right for Harvest Ministries, Columbus, OH

Roberta S. Kaufman Memorial Scholarship Fund, Inc., Plainview, NY

Rocky Mountain Reintegration Services, Inc., Colorado Springs, CO

Rosebuds to Roses, Inc., Harvey, LA

Rotary Club of Amherst East Foundation, Williamsville, NY

Salem Police Volunteer and Citizen Association, Inc., Salem, OR

San Diego Post 6 Activities Foundation, San Diego, CA

Sankofa Foundation, Inc., Chicago, IL

Santa Maria Club, Inc., Southhampton, NY

Second Henry Street Housing Development Fund Corp., New York, NY

Seniors on the Move, Inc., Stone Mountain, GA

Single Parents Association, Compton, CA

Society of Mannequins, Chicago, IL

Southern Gospel Radio Partners, Inc., Delhi, LA

Spider Webb Services, Inc., Miami, FL

Spiritual Power Development, Inc., Whistle, AL

Sports Interface, Inc., Oakland, CA

St. Benedict the Moor Development Corporation, Savannah, GA

Stanley L. Johnson Young Fathers Young Men Organization, Inc., Jacksonville, FL

Stillson Memorial Medical Center Associates, Inc., Windsor, NY

Stop Hazing, Inc., Orono, ME

Students - Staff Honored for Success, Spencerville, OH

Succor Haven, Inc., Indianapolis, IN

Sunrise Housing Foundation, McLean, VA

Sunset Companions Agency, Oakland, CA

Sunshine Factory, Inc., Fayetteville, GA

Supreme Court Media Center, Mendham, NJ

Teach All Nations Fund, Inc., Quarryville, PA

Texas Early Education Heritage Society, League City, TX

Texas Philanthropic Corporation, Houston, TX

Three Rivers Foundation for the Arts and Sciences, Inc., Crowell, TX

Tindalls School No. 3 Restoration, Inc., Ramsey, IN

Titus House, Inc., Pickerington, OH

Touching Hands of Life, Los Angeles, CA

Trees for Life, Inc., Orlando, FL

Tri Alpha Omega Ministries, Inc., Houston, TX

Troy Lions Charities, Royal Oak, MI

Tucson Cultural Development and Community Improvement Association, Tucson, AZ

Turnerpoint Akwaaba House, Inc., Detroit, MI

Ucan International, Inc., Maryknoll, NY

UMA Foundation, Inc., Dorchester, MA

Umoja Group, Inc., Los Angeles, CA

United in Peace, Inc., Chicago, IL

Universal Medical Association of USA, Inc., Rosemead, CA

Up and Away, Inc., Dorchester, MA

Urgent Nest Ministries Life Care Center, Raleigh, NC

VB Alba Foundation, Inc., Fawn Grove, PA

Virginia Living Histories, Inc., St. Louis, MO

Visions of Rose Outreach Ministries, Missouri City, TX

Voices of the Next Generation Educational Association, Oklahoma City, OK

Volunteer Today, Castle Rock, CO

Warren Avenue Community Development Corporation, Southfield, MI

Westbridge, Inc., Manchester, NH

Williamsburg Trails and Greenways Association, Inc., Haydenville, MA

Windmill Foundation, Rego Park, NY

Winning Ways, Inc., Raleigh, NC

Wisconsin Champions for Arts Education Business and Community, Oconomowoc, WI

Wisdom and Heart Ministry, Inc., Jacksonville, FL

Womens Empowerment Movement, Inc., Jonesboro, GA

Word Faith Center Ministry, Inc., Ontario, CA

World of Motorcycles Museum, Inc., North Judson, IN

World Peace Through Technology Organization, San Francisco, CA

Y O U Youth Opportunities Unlimited, Inc., Pearland, TX

You-Turn Project, Inc., Lawndale, CA

Youth Development Organization, Inc., Lawrence, MA

 

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
Copy RID