Announcement 2007-108

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Internal Revenue Bulletin:

2007-47 November 19, 2007

Announcement 2007-108

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
A Plus Care Development, Inc., San Bernardino CA
ABC Ministry & Counseling Center, Inc., Brooklyn NY
Advantage Rutherford Foundation, Rutherfordton NC
AFRI — Assistance for Refugees, Inc., Brooklyn NY
Angels of Mercy Aviation Corp., Inc., Warrensburg MO
Babblingbrook Family Learning Center, Inc., East Boston MA
Bayside Lions Service, Inc., Bacliff TX
Big Picture Social Marketing, Overbrook KS
Big P.L.A.Y. (Planning, Life, Athletic, Youth) League, Alta Loma CA
Brothers of One Kind Child Development and Learning Center, Moreno Valley CA
CAFMA, Inc., St. Albans NY
Caring and Sharing for the Homeless, Inc., Ellicott City MD
Case Management Resources, Inc., Ridgway PA
Center for Adaptive Policy in Ecosystems, Mukilteo WA
Concerts by the Sea, Swampscott MA
Crosswoods Entertainment Incorporated, Santa Monica CA
Daybreakers Foundation, Branson MO
Dimension Family Development, Stafford VA
Discover America Foundation, Richmond CA
Dormay Learning Institute, Incorporated, Miami FL
Dunleith Railroad Historical Society, East Dubuque IL
Eastside Extreme, Bothell WA
Family Institute, Inc., Lexington KY
Foundation for Learning Development, Manhattan Beach CA
Free Energy, South Lake Tahoe CA
Friends of City University, Inc., Washington DC
Global Foundation for Education Development, Inc., Arlington VA
Good Samaritan Corporation, Burlington NJ
Great Commission International Ministries, Cullman AL
Greenlife Enrichment, Inc., Pasadena CA
Hearts Senior Citizens, Denver CO
Historic Herbert House Events Facility, Vallejo CA
Hollywood Community Corporation, Inc., Fayette MS
Homeplanner Institute, Houston TX
Hope for the Hurting Ministries, Inc., Mesa AZ
Indiana Public Health Institute, Inc., Indianapolis IN
Individuals With Disabilities Enabling Advocacy Link-IDEAL, Bedminister NJ
International Brotherhood in Recovery, Sunrise FL
International Center for Ethics and Workforce Readiness, Panama City Beach FL
James Thompson Community Development, Inc., Pensacola FL
Just Alternatives, Brooklin MA
Juventud Encantador, Hillsborough CA
Kendrick Foundation, Inc., Mooresville IN
Kims Extended Learning Center, Inc., Memphis TN
Kosas, New Orleans LA
KWJWD Ministries, Moreno Valley CA
Life Care Ministries, Inc., Fort Pierce FL
Lupus Clinical Trials Consortium, Princeton NJ
Malcolm X— Ella L. Little Collins Family Foundation, Inc., Boston MA
Markee Pet Refuge, Salem OR
MB Comprehensive Social Services, Compton CA
Me Too Youth Foundation, Oakland CA
Michael Jefferson Outreach Ministries, Starkville MS
Militis Christi, Inc., Austin TX
Ministries of the Well, Albuquerque NM
Mount Olive Community Development Corporation, Riverside CA
Multgenerational Outreach Center, Inc., Missouri City TX
MVP Outreach, Inc., Greenville SC
National Council on Paint Disposition, Inc., East Brunswick NJ
National Organization of Pacific Islanders in America, Waldorf MD
No-Charge Cards, Nassau NY
North American Foundation for Keele University, Inc., New York NY
North Carolina Cotton Foundation, Inc., Nashville NC
Olive Branch Animal Rescue & Refuge, Inc., Sistersville WV
Omni Educational & Cultural Foundation, St. Charles MO
One Village, Inc., Lilburn GA
Paragon Payee Services, Inc., Vancouver WA
Pardada Pardadi Educational Society, Inc., Fairfax VA
Payton Memorial Education Foundation, Inc., Hialeah FL
PEAK Institute, Inc., Adrian MI
Pentacle Educational, Inc., Hazel Crest IL
Premier Youth Opportunity Center, West Covina CA
Progressive Development Corporation, Gloucester MA
Project Outreach — Early Breast Care Education Screening &

Advocacy, Inc.,

Oklahoma City OK
Rainbow Wellness Center, Galloway NJ
Red Hill Community Unit 10 Academic Foundation, Bridgeport IL
Restoring Hope, Inc., New Orleans LA
Richard A. Coz SJ Foundation, Ltd., Redwood City CA
Rohnert Park Boards and Blades Corporation, Rohnert Park CA
Rosa Parks School Collaborative, Berkley CA
Scott Anderson Ministries, Inc., Kalamazoo MI
Shalom Oasis Ministries, Inc., Raleigh NC
Societa Dante Alighier, Inc., Isle of Palms SC
Spelling Bee Competition, Inc., Chicago IL
Ssanyu Youth Aid International, Farmington Hills MI
Tedrow Home Educators Network, Wauseon OH
They Are Helping People, New Caney TX
Towpath Lodge Association, Inc., Brockport NY
Universal Haitian Development & Relief Fund, Inc., Bridgeport GA
Vision and Leadership Community Foundation, Frisco TX
Vision Communities, Inc., Indianapolis IN
Water Walker Ministries Incorporated, Fayetteville GA
Wes Becker Public School Survival Fund, Inc., Eugene OR
We Will Stand, Burbonnais IL
Work-Scholarship Connection, Inc., Oxford NC
Zoe Music Ministries, Inc., Coral Springs FL

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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