Announcement 2005-85

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Internal Revenue Bulletin:

2005-48 November 28, 2005

Announcement 2005-85

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
1st Legion Provisional Army of Confederate States, Suffolk VA
34th Ward Ministers Alliance, Chicago IL
About Reaching Kids, Inc., Wyncote PA
Abundant Joy Community Development Corp., Guttenberg NJ
Abundant Life Ministries International of Harrisburg PA, Harrisburg PA
Ace Learning, Inc., New York NY
Adaptive Economics Association, Summit NJ
Adolescent Community Empowerment Programs, Inc., Bellmawr NJ
Advanced Skills Learning Center, York PA
Agastya India Foundation, Randolph NJ
Albania Cultural Foundation USA, Inc., Patterson NY
Albanian American Humanitarian Society, Philadelphia PA
Alternative Decisions Incorporation, Elkins Park PA
American Childrens Cancer Association, Inc., Bridgewater NJ
American Financial Counseling Services, Inc., Wayne PA
American Friends of Ecole Haredi De Paris, Inc., New York NY
American Herpes Foundation, Inc., Hackensack NJ
Aurora Project, Inc., Binghamton NY
Balhakam Economic Development Foundation, Inc., Linden NJ
Beechwood Group, Inc., Sodus NY
Beginning Anew, Hillsboro OR
Bensalem Baseball of Lower Bucks, Bensalem PA
Berks Bards, Inc., Douglasville PA
Biagios Ristorante Charities, Inc., Paramus NJ
Big S T E P, Marlton NJ
Billy Lake ALS Memorial Foundation, Havertown PA
Blue Mountain House of Hope Foundation, Kempton PA
Bo-A-Ner-Ges Church of Jesus Christ, Albany NY
Bramley Mountain Fire Tower Club, Delhi NY
Breast Cancer Thrivers, Riegelsville PA
Bucco Bricks, Pittsburgh PA
Buffalo Guitar Society, Inc., Williamsville NY
Business Network of Emergency Resources, Inc., Albany NY
Bustleton Bowler Town Watch, Inc., Philadelphia PA
Cadeau De Cleonie, Inc., Quakertown PA
Camden County Economic Development Agency, Inc., Camden NJ
Canajoharie 2000, Inc., Canajoharie NY
Cape May County Bar Foundation, Inc., Cape May Court House NJ
Capital County Community Development Corporation, Pennington NJ
Care for Kids Foundation, Inc., Manalapan NJ
Caring Christian Fund, Jackson MS
Cementon Athletic & Playground Association, Inc., Whitehall PA
Center of Academic Preparation to Higher Education, Houston TX
Central New York Impalas Athletic and Academic Club, Syracuse NY
Charles Reed Memorial Trust, Harleysville PA
Charter Schools Network of Upstate New York, Inc., Skaneateles NY
Charutar Health & Education Organization, Inc., Raritan NJ
Chenango Housing and Enterprise Development Corporation, Norwich NY
Chesters Nehemiah Project, Chester PA
Childrens Activities Fund, Maple Shade NJ
Childrens Festival and Parade, Lancaster PA
Chovel, Inc., Lawrenceville NJ
Christian Community Development Corporation, Benicia CA
Cisneros Foundation, Inc., Coral Gables FL
Coalition for Children of Monmouth County, Inc., Arlington VA
Collectibles for Kids, Inc., Fort Lee NJ
Community Center of Armstrong County, Kitanning PA
Community Fitness Center, Pittsburgh PA
Community Health Connection, Kittery ME
Community Service Group Foundation, Charleston SC
Community Technology Alliance, Philadelphia PA
Concerned Pastors of Trenton and Vicinity Economic Development Corp., Trenton NJ
Conestoge Baseball Booster Club, Wayne PA
Crazy for Cockers Rescue, Inc., Hightstown NJ
Crestbury Residents Coalition, Inc., Camden NJ
Crisis Pregnancy Center of Canadaigua, Inc., E. Rochester NY
D A P Foundation, Old Bridge NJ
Daiscan, Inc., Union NJ
Damian Anyanwu Research Center, Inc., South Orange NJ
Dan Kelly Association, Harrison NJ
Daughters of Sarah, West Palm Beach FL
Deaf and Hard-of-Hearing Youth Program, Inc., West Chester PA
Decision Makers, Inc., Waterloo NY
Developmental Journey, Inc., McKeesport PA
Doolittles Landing a New Jersey Non Profit Corporation, Boonton NJ
Dorothy and John Norris Foundation, Red Lion PA
Downingtown Area School District, Downingtown PA Foundation, Inc., Washington NJ
E & A Freedom Center, Philadelphia PA
Elite Racing, Inc., Blue Bell PA
Essence of Self Center, Simpsonville SC
Everest Foundation for Family Enrichment, Inc., Auburn NY
Execution of Hope Ministries, Inc., West Chester PA
Exeter Cheerleading Parents Club, Birdsboro PA
Expeditionary Learning Outward Bound, Inc., Garrison NY
Faith Based Solutions, Inc., Camden NJ
Family Support Network of Cumberland County, Fayetteville NC
Fayetteville Playhouse, Inc., Fayetteville NY
Federacion Centro-Americana Pro Desarollo, Inc., Guttenberg NJ
Ferret Hollow Shelter & Rescue, Inc., Red Bank NJ
Firearms Owners Against Crime Education Fund, Pittsburgh PA
Five Star Youth of America, Inc., Arcadia FL
FOLA America, Inc., Philadelphia PA
Foundation for Dental Health of Lancaster County, Lancaster PA
Fowler Video Foundation, Rockport ME
Friends of Archa Theatre Prague, Inc., Delmar NY
Friends of Aspire, Buffalo NY
Friends of Deal Lake, Inc., Ocean NJ
Friends of Fairmount Park Animals, Philadelphia PA
Friends of Gary Bryant, Inc., Hilton NY
Friends of Irvington Park Corp., Irvington NJ
Friends of Michael Davis, Inc., Newark NJ
Friends of Mount Olive Public Library, Budd Lake NJ
Friends of Racoon Creek State Park, Hookstown PA
Friends of the 169, Alamosa CO
Friends of the Institute for the History of the Jews in Austria, Inc., New York NY
Friends of the New Jersey Historic Trust, Glen Ridge NJ
Friends of the Seafaring Community, Rockland ME
Friends of the Woodchuck Road Spring, Inc., Wales Center NY
Fur Angels Placement, Inc., New York NY
Furniture Storehouse, Inc., Montclair NJ
Gabriella Maria Beyer Foundation, Franklin Park NJ
Gadsen County Community Resource Center, Gretna FL
Gallery 210, Inc., Syracuse NY
Garden State Choral Chapter of the National Convention of Gospel, Teaneck NJ
Gary Toppi Foundation, Inc., Bellmawr NJ
Gay and Lesbian Neighborhood Development Association, Murrysville PA
Global Oral History Project, Inc., Stoney Point NY
Gloversville Junior Dragons Youth Basketball, Gloversville NY
Gomez Dance Theater, New York NY
Goree 2000 and Beyond, Westfield NJ
Greater Valley Public School Childrens Education Foundation, Inc., Sayre PA
Greene for Pets, Inc., Philadelphia PA
Guidance Assisted Living Home, Philadelphia PA
Guiraud-McDonald Cultural Exchange, Inc., Bronx NY
H H B L Wrestling, Inc., Haddon Heights NJ
Hannahs Outreach, Yucaipa CA
Harmony Education & Life Partners, Inc., Irvington NJ
Heights Baseball Booster Club, Inc., Haddon Heights NJ
Higher Dimension Community Development Corporation, Plainfield NJ
Hispanic Business Council, Inc., Allentown PA
Hollywood East Foundation, West New York NJ
Holy Trinity School, Inc., East Orange NJ
Homeless Outreach Program, Enola PA
Honey Hunter Foundation, Inc., Runnemede NJ
H O P E Human Resource Development, Inc., Hollywood FL
Household of Faith Ministries, Inc., Syracuse NY
How to Fish, Inc., Columbia SC
Hui O Na Makuahine Hookahi O Kauai, Kapaa HI
Hunting Park Development, Inc., Philadelphia PA
IBC Educational Research Corporation, Lincroft NJ
Improv Jam Comedy Lab, Inc., Belmar NJ
Indiana All Star Gators Boosters, Clarksburg PA
Ingathering Circle, Inc., Princeton NJ
Inspire Us Productions, Inc., Bayonne NJ
Institute for the Advancement of Healing, Blue Bell PA
Intercourse Fire Co., Intercourse PA
Intermusica Corporation, Wayne PA
International Intercollegiate Equestrian Association, Inc., New York NY
International Legal Assistance Network, Inc., New York NY
International Reading Rooms for the Blind, Inc., Baltimore MD
Israel 2000 Our Faces to the Future, Flushing NY
Italian Heritage Museum & Cultural Center of Western New York, Niagara Falls NY
J & R Talent, Alta Loma CA
Jacobstown Volunteer Fire Co. Auxiliary, Inc., Wrightstown NJ
Jake Haverstick Memorial Fund, Marlton NJ
Jake Rogers Memorial Foundation, Inc., Hadonfield NJ
Jedi Program, Inc., New York NY
Jennifer Lynne Kennedy Memorial Foundation, Inc., E. Greenbush NY
Jeremiah House, Inc., Depew NY
Jersey City Heat Youth Foundation, Inc., Jersey City NJ
Jersey Off Road Bicycle Association, Inc., Nutley NJ
Jessies Helping Hands, Inc., Sewell NJ
John Jack Phillips Family Foundation, Ltd., Pennsauken NJ
Just-A-Sister-Away, Inc., Paterson NJ
K M C Artistic Parents Organization, Kennett Square PA
Karen Brown Scleroderma Foundation, Encino CA
Kennett Lacrosse Club, Avondale PA
Kids Voting New Jersey, Inc., Nutley NJ
Kids With Wings, Inc., Ewing NJ
Kidspeace National Centers for Kids in Crisis of New York, Inc., Orefield PA
Kings Ice Hockey Club, Exton PA
Kings Temple Community Development Corporation, Plainfield NJ
Kinnelon Baseball-Softball Boosters Organization, Kinnelon NJ
Kiseru Global Organization, Inc., Ewing NJ
Kite, Inc., Boston MA
Knox Mansion Historical Foundation, Inc., Johnstown NY
Koam Mission Corp., Neptune NJ
Korean American Community Services Center of Southern New Jersey, Cherryhill NJ
KSA Events, Inc., Kissimmee FL
Lady Tigers Athletic Association, Levittown PA
Lancaster County Fire Alert Coalition Team, Inc., Lancaster PA
Lazarus Foundation, Columbia PA
Lif-Net International, Hurst TX
Localkind Org, Ridgefield CT
Loretos Filipino American Senior Adult Center, Philadelphia PA
Lori Devoe Foundation, Inc., Saratoga Springs NY
Magellan University Foundation, Mesa AZ
Mahwah Company Number 1 Fire and Rescue Auxiliary, Inc., Mahwah NJ
Meadowridge Ponds and Wet Lands Preservation Association, Long Grove IL
Means-Morrison Memorial Scholarship Fund, Inc., Mascoutah IL
Medford Memorial Lacrosse Booster Club, Medford NJ
Metcalfe Aid International, Inc., North Bergen NJ
Metro Wildlife Management Base, Inc., Fenton MI
Michael A. Padula Memorial Scholarship Foundation, Ithaca NY
Micor Consultants, Inc., Neptune NJ
Miles 2 Go 4 Kids, Inc., Princeton NJ
Millenium Project, Inc., Newark NJ
MK89 Charitable Foundation, Parsippany NJ
Monumental Baptist Church, Pittsburgh PA
Moorestown Lacross Club, Inc., Moorestown NJ
Morningstar Integration, Inc., Lakeview NY
Mosdos Opele, Inc., Brooklyn NY
Mosley High School Touchdown Club, Inc., Lynn Haven FL
Mothers Live Child Care Center, West Memphis AR
Mt. Gretna Tabernacle Association, Mount Gretna PA
My Very Own Book, Lancaster PA
N A C Foundation, Inc., Toledo OH
Nancy Topf Institute, Inc., New York NY
Nat and Mat Independent Publishing Non Profit Corp., East Orange NJ
National Foundation to Assist Victims of Aviation Disasters, Inc., Albany NY
National Wheelchair Poolplayers Association, Incorporated, Livonia MI
Natural Woman Natural Man, Inc., Ojai CA
NC Orange Senior Housing Corp., Newark NJ
Neighbors for Christ, Lancaster PA
Network of Neighbors, State College PA
New Birth Ministries, Inc., Linden NJ
New Generation Cheer Elite All-Stars, Inc., Syracuse NY
New Jersey Devils Alumni Association, Inc., E. Rutherford NJ
New Jersey Post Same Scholarship Fund, Inc., Middletown NJ
New Jersey Veterans Museum and Educational Center, Inc., Bound Brook NJ
New Life Community Development Organization, New Orleans LA
New Nation House of Prayer, Inc., Absecon NJ
New York Alliance for Abstinence Education, Clinton NY
New York International Hockey Cup, Inc., Troy NY
New York Sustainable Agriculture Working Group, Inc., Rochester NY
New York Waterways Wind Orchestra, Inc., Troy NY
Newton Colony Arts Bank, Inc., Collingswood NJ
Nirmal, Inc., Philadelphia PA
Noble Heart Services, Inc., Gardena CA
Northeast Cardinals, Inc., Parsippany NJ
Northeast Pennsylvania Herpetological Society, Larksville PA
Nouveau Business Men and Women, Charlotte NC
NY Farms Campaign, Inc., Troy NY
NYS Animal Surgery Assistance Program, Pittsford NY
Ocean Community Development Corporation, Atlantic City NJ
Oficiana Intergrupal Hispana De Alcoholicos Anonimos De El Norte, Newark NJ
Omead Foundation, Inc., Kingston NY
Online Noetic Network, Inc., Doylestown PA
Onondaga County Triad Seniors & Law Enforcement Together Council,


Solvay NY
Ordaid, Inc., Jersey City NJ
Overcoming Through the Crisis, Inc., Perry OK
PA Starz Fast Pitch Association, Wrightsville PA
Paradise Community Development Corporation, Philadelphia PA
Parkford Apartments Tenant Association, Library PA
People Helping People, Inc., Rahway NJ
Personal Pathways, Inc., Rochester NY
Philadelphia Archeological Forum, Philadelphia PA
Phyllis Forss Community Outreach, Glenside PA
Platt-Vitulli Scholarship Fund, Beach Haven NJ
Port Norris Youth and Childrens Center, Inc., Port Norris NJ
Pratham USA, Inc., Jersey City NJ
Preservation Training and Education Institute, Inc., S. Kingston RI
Princeton Sculpture Symposium, Princeton NJ
Project Community Return, Dallas TX
Recycle Otsego County, Gaylord MI
Redeemed Ministries, Harrisburg PA
Ringgold Living History Association, Birdsboro PA
Rising Possibilities, Inc., Willinboro NJ
Rivanna Watershep Center, Inc., Charlottesville VA
Roberts Foundation Family Learning Center, Inc., Trenton NJ
Robin Hood Society of America, Inc., Piscataway NJ
Room Full of Sisters Rites of Passage Membership Program, Inc., Alexandria VA
Rotoplast Foundation Charitable Trust, San Francisco CA
Roy E. Lloyd Environmental Conservation Education Fund, W. Henrietta NY
S C Vistula, Inc., Garfield NJ
Sabertooth Resources, Inc., Mount Laurel NJ
Safety Sense Institute, Philadelphia PA
Sand Springs Band Boosters, Sand Springs OK
Santas Sleigh, New York NY
Saucon Valley Fine Arts Corporation, Hellertown PA
Save Our Children Save the World Foundation, Inc., Paterson NJ
Scranton Educational Foundation, Scranton PA
Second Ward Educational & Charitable Foundation, Inc., Passaic NJ
Self-Empowered Lifestyles for Freedom, Inc., Syracuse NY
Senior Health Properties of Pennsylvania, Inc., Chambersburg PA
Sharing Hearts Organization, Inc., Germantown MD
Sherry Plumb Charitable Trust, Macedon NY
Shore Aquatic Club, Inc., Long Beach NJ
Shri Baldevdas Charitable Foundation, Bensalem PA
Slippery Rock Development, Slippery Rock PA
Somerset Hills Youth Baseball Corp., Bernardsville NJ
Southern Jersey Ethics Alliance, Cape May Court House NJ
Span-Strategic Pastoral Action, Burdett NY
Spectrum Foundation, Red Bank NJ
Spinal Health Institute, Inc., Cherry Hill NJ
Spotswood Education Foundation, Inc., Spotswood NJ
Spoutwood Farm Center, Inc., Glen Rock PA
St. Peters Institute, Inc., Philadelphia PA
St. Vladimir Russian Orthodox Information Center, Inc., Cranbury NJ
Starseed Educational Company, Montclair NJ
Stephen A. Walkden Society, Middletown NJ
Stray Alive, Inc., Portchester NY
Sullivan-Warwarsing Reap Corp., Ferndale NY
Sunflower Elementary School Parent Teacher Org., El Centro CA
Sunrise Productions, Philadelphia PA
Tahirah Nur, Inc., Montclair NJ
Telecommunity Visible Concept, Inc., Pittsburgh PA
Temple Community Development, Buffalo NY
Tenant Leadership Council, Inc., Albany NY
The Heralds, Upper Darby PA
The Word, Inc., Orchard Park NY
Three Rivers Society for Cardiovascular & Pulmonary Rehab, Somerset PA
Thugs International, Inc., Salem NJ
Tom Berlinski Memorial Foundation, Stockholm NJ
Traditions & Green Ribbons, Inc., Williamstown PA
Traveling Seminars Abroad, Guilford VT
Trenton Scholarship Fund, Inc., Princeton NJ
Trust New Jersey, Inc., South Plainfield NJ
Valley Central Booster Club, Inc., Walden NY
Valley View Community Center, Danboro PA
Vauxhall Community Camp Fund, Vauxhall NJ
Veterans Housing Development, Los Angeles CA
Victims Intervention Program, Inc., Atlantic City NJ
Victor Saints Youth Football Cheerleading Association, Victor NY
Vision Community Redevelopment Corporation, Newark NJ
Visual Language Project, Philadelphia PA
Visual Relativity, Trenton NJ
Waterloo Education Foundation, Inc., Waterloo NY
We Support the Arts, Bayonne NJ
Welcome Lake Fire & Dive Rescue, Inc., Beach Lake PA
West Philadelphia New Life Community Development Corporation, Philadelphia PA
West Philadelphia on the Move, Inc., Philadelphia PA
What If Organization, Yardley PA
White Haven Area Babe Ruth, White Haven PA
Wild New Jersey, Inc., Hawthorn NJ
William Penn Charities, Inc., Wyncote PA
Wimpfheimer Family Foundation, Ltd., Tenafly NJ
Women Advocating Global Equality, Inc., Sciota PA
Womens Pavilion Pan Am 2001, Inc., Buffalo NY
Word of Life Community Development Corporation, Brick NJ
Work First, Inc., Little Falls NJ
YHM, Inc., Trenton NJ
Zion Community Health & Wellness Center, Red Bank NJ
Zoe Life Enrichment Foundation, Inc., Harrisburg PA

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.

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