Announcement 2005-89

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Internal Revenue Bulletin:

2005-50 December 12, 2005

Announcement 2005-89

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
ACHI, Inc., A Not for Profit Corporation, Brooklyn NY
African-American Health Network, Cincinnati OH
Agape Outreach and Development Center, Kansas City MO
All About Us, Inc., Johnstown PA
American Associates of York Minster Fund, Washington DC
American Friends of B'Nai Levy Foundation, Brooklyn NY
American Youth Athletic and Scholarship Fund, Inc., Bethel OH
American Youth Institute, Atlanta GA
Appalachian Domestic Violence Collaborative, Jackson OH
Appalachian Leadership Program, Boone NC
Assistance Dogs for Freedom, Inc., Northbrook IL
Avondale Public Safety Task Force, Inc., Cincinnati OH
Baptist Ministerial Association, Laurel MS
Bell Atlantic Classic Charities, Inc., Silver Spring MD
Belpre Bike Rodeo Committee, Belpre OH
Bentley Woods, Inc., Lebanon OH
Big Dog Little Dog, Los Angeles CA
Bio Environmentally Degradable Polymer Society, Inc., Wyoming MN
Boyers Pond-Shekinah Ministries, Central City PA
Build a Dream Committee, Marion OH
Burns Community Development Foundation, Columbia SC
Camp Mitakuye Oyasin, Inc., Alpine UT
Capital City Pipes Housing & Community Development Corporation, Tallahassee FL
Capital City South Foundation, Inc., Baton Rouge LA
Career Explorers, Inc., Timonium MD
C A R E S, Lincoln NE
Careysburg Association of North America, Marietta GA
C A T S, Inc., of Ft. Walton Beach, Ft. Walton Beach FL
Center for Life & Family, Pittsburgh PA
Central Ohio Association of Foster and Adoptive Families, Columbus OH
Charity Ball Organization, Granville OH
Charity Riders of Central PA, Harrisburg PA
Chesterfield Wilson Community Development, Inc., Miami FL
Chesterfield Wilson Ministry, Inc., Miami FL
Chicago Metropolitan Development Association, Chicago IL
Children Educational Program, Jackson MS
Childrens Hope Foundation Charitable Trust, Newton Square PA
Chosen Generation, Inc., Columbus MS
Christianity Organization Relief for Southern Sudan, Coon Rapids MN
Cibolo Valley Animal Rescue, Cibolo TX
College Resource Center of Wilmington, Inc., Wilmington DE
Columbus Development Committee, Inc., Whiteville NC
Community Coordinating Council, McCormick SC
Community Oriented Policing Partnership, Monroeville PA
Community Potential, Inc., Binghamton NY
Community Public Housing, Lawndale CA
Community Safety Network, Oakland CA
Concerned Students of Texas, San Antonio TX
Constitution Day, Inc., El Monte CA
Covingtons Family Care, Inc., Nashville TN
Creative Humanitarianism International, Chicago IL
Creative Unity Youth Artist Foundation, Los Angeles CA
Daymetro Community Family Action Agency Cooperative Foundation, Inc., Englewood OH
Deliverance Outreach Ministry, Columbia SC
Destiny Outreach Center, Columbus OH
Disability Sports and Recreation Council of Mid-Missouri, Columbia MO
Don Abel Memorial Wrestling Foundation, Eudora KS
Dowell Baseball Association, Duquoin IL
Dr. Bert W. and Blanche B. Pollum Conservancy, Inc., Dubois PA
Dress for Success Columbus, Powell OH
Drop the Guns Try the Son K O G, Lorain OH
Ellensburg Electronic Community Foundation, Ellensburg WA
Elm St. Opportunity Center, Inc., Fernandina Beach FL
Emerging Leaders Foundation, Corpus Christi TX
Family Care Communities of Pennsylvania, Inc., Lancaster PA
First Wheels of Wilson County, Inc., Lebanon TN
Florida Healthnet, Inc., Longboat Key FL
Foundation for Advancement of Worker Health and Safety, Washington DC
Fox Economic Educational Development, Inc., Mobile AL
Franklin County Forest and Farmland Conservancy, Inc., Shippensburg PA
Freedom Brass Band of Northeast Ohio, Inc., Cuyahoga Falls OH
Freedom Channel, Inc., Washington DC
Friends of a Feather, Frederic WI
Friends of Harmon Field Foundation, Inc., Franklin OH
Friends of Rock Point, Inc., Burlington VT
Friends of Santa Clara Del Cobre, Inc., Jamaica NY
Friendship Community Development Corporation, Columbia SC
G & V Community Services, Inc., Fernandina FL
Galveston County T L C, Inc., Santa Fe TX
Gamut International Foundation, Pittsburgh PA
Garland City Volunteer Fire Department, Garland City AR
Gauvin We Care Foundation, St. Marys KS
Gensoc Org, Inc., Frazier Park CA
Georgia Speakout Project, Inc., Atlanta GA
Go Forward, Inc., Cincinnati OH
Go Women, Inc., Winchester KY
Gods Army Ministry, Inc., Bronx NY
G O S P E L Life Ministries, Independence MO
Great American Artists, Terrace Park OH
Great Miami Education & Conservation Group, Inc., Cincinnati OH
Greater Dallas Congress of National Black Churches, Inc., Dallas TX
Greater Pittsburgh Supported Employment Association, Inc., Pittsburgh PA
Greater Toledo Housing Foundation, Inc., Sylvania OH
Greek Theater, Inc., Winston Salem NC
Habitats for Vets by Vets, Summit NJ
Hampden-Sydney Gentleman, Handen-Sydney
Harris House, Inc., Waycross GA
Harvest Home of Hope Dayton, Inc., Trotwood OH
Heart Healer Ministries, Inc., West Mifflin PA
Hearts of Gold Cloggers, Florence KY
Help The Needy, Woodland Park CO
His Love & Truth Ministries, Mountainair NM
Homeownership Network Services, Columbus OH
H O R S E, Yankton SD
Horse Education and Rescue Alliance of the United States, Newark Valley NY
Housing Access, Inc., Louisville KY
Human Potential Foundation, Birmingham AL
Humane Association of Simpson County, Franklin KY
Ideas for Better Living, Overland Park KS
Impactos Humanos Foundation Corporation, Alpharetta GA
Inet University, Inc., Hershey PA
Institute for Caribbean and International Studies, Washington DC
Institute for Creative Understanding, Columbus OH
Interdenominational Christian Mens Network, Inc., South Easton MA
International Society of Chairborne Philosophers Poets Artists Student, Sacramento CA
Jack Parish Foundation, Terrace Park OH
Jeffreys Charitable Trust, Leetsdale PA
John Leopold Weil and Geraldine Rickard Weil Memorial Charitable Foundation, W. Newton MA
Juniata County Girls Softball Association, Mifflintown PA
Kesher Center for Jewish Studies, Inc., Cedarhurst NY
Kids-World Tennis Association, Inc., Middletown CT
Korean American Government Employees Association, Los Angeles CA
Kuji Foundation, Inc., Guilford CT
Labrador Retriever Adoption & Rescue of Central Ohio, Galena OH
Leadership Forum Coalition, Fairfax City VA
Learning Tree Childcare Center, Chattanooga TN
Lone Star Leadership Council, San Antonio TX
Lone Star Leadership Foundation, Fort Worth TX
Longevityplus, Virginia Beach VA
Lord Is My Life Ministries, Irvine CA
Love Conquers All Outreach Ministries & Mission, Gaston NC
Loves 180, Inc., Columbus OH
Maggie Rogers Foundation, Inc., Schaumburg IL
Main Street Gallipolis, Inc., Gallipolis OH
Manne Du Jour, Inc., East Orange NJ
Margalla Institute of Health Sciences, Inc., Riverside CA
Mary Washington Alliance, Fredericksburg VA
Master Builders Ministries, Inc., Fairfield OH
McDonalds Charitable Trust, Marrero LA
Medex Foundation for Advancement of Women in Health Care, Yarmouth ME
Mens Christian Fellowship of the Ozarks, West Plains MO
Mentoring Plus, Inc., Glen Allen VA
Mentoring Student Athletes Foundation, Gahanna OH
Miles for Smiles, Concord NH
Milestone Food Umbrella, Inc., Lithonia GA
Miraculous Ministries, Oxford OH
Missionary City USA, Millersport OH
Missionary Program of Hawaii, Aiea HI
Mount Zion Community Development Corporation, Ft. Mill SC
Mt. Calvary Multicultural Child Care Center, Harrisburg PA
Mt. Laurel Skating & Recreation Corporation, Piscataway NJ
Mt. Sinai Medical Center Health Care Foundation, Inc., Cleveland OH
Myron Wentz Foundation, Inc., Salt Lake City UT
National Homeownership Corporation, Montebello CA
Naval Lodge Charities, Inc., Washington DC
NEEV Foundation, Los Angeles CA
Nevada Trap Shooting Hall of Fame, Yerington NV
New Beginning Community Outreach, Inc., Grand Bay AL
New Birth Community Services Corporation, Ft. Lauderdale FL
New Hope Christian Academy, Albuquerque NM
New Southwest Jewish Archives Clearing House & Research, Potomac MD
No Phase Artspace, Inc., Roanoke VA
North Florida Youth Sports Foundation, Inc., Lake City FL
North Park Community Development Corporation, Dallas TX
Northwest Ohio Football Coaches Association, Maumee OH
Nykolz II Cultural Center, Forest Hill TX
O Grifs New Directions Group Home, San Diego CA
Oasis of Love Care Centers, Inc., Toledo OH
Odissea Foundation, Inc., San Francisco CA
Ohio Appalachian Dance Festival, Norwich OH
Ohio Valley Creation Education Association, Beverly OH
Old Kings Orchard Community Center, Inc., Decatur IL
One to One Citizen Advocacy, Inc., Fort Collins CO
Open Way Life Ministries, Melissa TX
Operation Stray Cat, Inc., Baton Rouge LA
Overseas Pakistanis Educational Network Open, Woodside NY
Partnership for Land Use Management, Doylestown PA
Pathways Health and Wellness, Inc., Mount Vernon OH
Pennsylvanians for Responsible Agriculture, Annville PA
Pequot Lakes Boys Traveling Basketball Team, Brainerd MN
Perseus Foundation, Inc., Gaithersburg MD
Philip S. Muccio Medical Research Foundation, Inc., Columbus OH
Platte Canyon Educational Foundation, Baily CO
Positive Alternatives for Change, Newark OH
Prevention Education for Adults Children & Everyone, Inc., Snellville GA
Pro Inner City Chamber of Commerce, Inc., Dayton OH
Project Cleveland 2000, Cleveland OH
Puailoa Tavete Community Foundation, Malaeimi AS
Raw Basketball Organization, Cincinnati OH
Reliable Cash Management Association, Gurnee IL
Relief Interactive, Springfield VA
Retrouvaille Columbus, Pataskala OH
Ricardo Montalban-Nosotros Foundation, Inc., Los Angeles CA
R I S E Ministries, Inc., Decatur GA
River Park Advisory Council, Chicago IL
Rock Contemporary Christian Radio, Inc., Akron OH
Rosa Batie 488, Inc., Lake City FL
Russart, American Center for Humanitarian Aid to Russia and CIS, San Francisco CA
Santa Barbara Equine Assistance & Evacuation Team, Inc., Santa Barbara CA
Santa Barbara Free Thinkers, Ventura CA
Save-Society Against Violent Entertainment, Inc., Rogers AR
Schoolworld Internet Education Foundation, Inc., Fairfield OH
Shawn Stephen Cohen Drama Memorial Fund, Palm Coast FL
Shelby Farms Conservancy, Inc., Memphis TN
Shepherding Ministries, Greenville SC
Sheridan Oaks Pastors Retreat, Boyceville WI
Sierra Leone Aid Foundation, Inc., New York NY
Skateland Artistic Booster Club, Klamath Falls OR
Snow Shoe Ambulance & Rescue Service, Snow Shoe PA
Snowhill Community Services, Malone FL
Society for the Preservation of Putnam County Antiquities & Greenways, Carmel NY
Solve, Inc., Silverado CA
Somali Community Organization of Illinois, Inc., Chicago IL
S O N Ministries, Inc., Brentwood CA
Sounds of Hope, Inc., New York NY
South Florida Employment Training and Development Corporation, Miami Shores FL
Southeast Arkansas Kennel Club Search & Rescue Team, Jefferson AR
Southern Maryland Mariners Youth Baseball Organization, Inc., Waldorf MD
Special Needs Outreach, Inc., Winter Garden FL
Starlight Economic Development, Inc., Chunchula AL
Steamboat Hill Corporation, Dayton OH
Stop the Violence Lets Talk, Inc., New London CT
STRS Ohio 80th, Inc., Columbus OH
Sudanese Christian Outreach, Inc., Omaha NE
Sunshine Sewing School, St. Louis MO
Take Me Out to the Ball Game, Inc., Columbus OH
Taters Charities, Inc., Norwich CT
TBDC Housing, Inc., Toledo OH
Tennessee Minority Health Care Coalition, Inc., Nashville TN
Thespis Theatricals, Cincinnati OH
Thomas Slave Chapel Foundation, Inc., Bedford VA
Tiffy-Mac Therapeutic Equestrian Center, Gansevoort NY
Tiny Toon Town Daycare Center, Hillside IL
Torne Valley Preservation Association, Inc., Hillburn NY
Tower of Refuge & Strength, Inc., Staten Island NY
Tower Project, Inc., Cincinnati OH
Tree of Life Aftercare Program, Inc., Louisville KY
Tree of Life Outreach Development, Inc., Miami FL
Tri-State Childrens Charity, Cranberry Township PA
Twinsburg Athletic Club, Twinsburg OH
UBD Corporation, Baltimore MD
Uniformed Safety Education Officers, Inc., Olathe KS
United Christian Coalition, Inc., Margate FL
Universal Center Corp., Memphis TN
USNA Parents Club of the Texas Gulf Coast, Inc., Houston TX
Vietnamese American Buddhist Association of Cincinnati, Inc., Maineville OH
Virgin Healthcare Foundation U S A, Inc., New York NY
Virginia Foundation for Housing Preservation, Richmond VA
Washington D C Vietnamese Community Center, Inc., Washington DC
Washington HOOPS, Inc., Seattle WA
Washington Senior Care Corporation, Pittsburgh PA
Water Safety Foundation, Tustin CA
Way to Freedom, Sacramento CA
Wesley J. Kline Foundation for Pet Therapy, Inc., Des Moines IA
Wiley Kennedy Foundation, Columbia SC
World-Wide Indigenous Missions Associates, Reslands CA
Worship Ministries International, Gilbert AZ

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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