Announcement 2008-28

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Internal Revenue Bulletin:

2008-14 April 7, 2008

Announcement 2008-28

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
Absolute Positive Influences, Fort Worth TX
Academy Community Development Corporation, Greensboro NC
Adams Clubhouse, Prescott Valley AZ
Alternative Decisions Incorporation, Wynocote PA
Bridges Ministry, Renton WA
Carolina Assistance Programs, Inc., Greer SC
Christopher House, Inc., Fancy Farm KY
Coalition for Safe Community Needle Disposal, Inc., Houston TX
Colonial Chapel Foundation at the American Village, Montevallo AL
Dominion College, Cape Girardeau MO
Door of Hope Recovery House for Women, Inc., Indianapolis IN
Dorothy Below Lesher Scholarship Trust, Lansing MI
Eco Mentors Alliance, Mahtomedi MN
Eisner Research Associates, Inc., Encino CA
Florence Indian Education Parent Committee, Florence OR
Friends of Western Missouri Medical Foundation, Warrensburg MS
Global Community Development, Inc., Birmingham AL
Gratiot Residents East Area Together, Detroit MI
Greater Zion Community Outreach Center, Inc., Baltimore MD
Habitat for Education, Danville CA
Here Too Help, Los Angeles CA
Hosannas Horse Granger, Duluth GA
Housing Counselors of Texas, Inc., Dallas TX
Impact Housing Corporation, Mequon WI
Ivory & Billie Crittendon Foundation, Tacoma WA
James 2 Association, Arlington VA
Knowledge Management Associates, Columbia MO
Lambs Vision Christian Fellowship, Garden Grove CA
Lindsay Educational Foundation, Lindsay OK
Maandeeq Womans Organization, Inc., Oxford GA
Manna Ministry, Inc., Centreville MD
Metro Community Assistance, Inc., Dallas GA
Mississippi Housing Opportunity Coalition, Inc., Collins MS
Morning Glory Temple Shelter of Hope, Chicago IL
Museum of Black-African American History and Learning Center, Lincoln NE
Museum of Life or Death Incorporation, Irvington NJ
Myers Community Tutoring Service, Inc., Cordova TN
National Cave Museum, Park City KY
New Horizons Educational Center, Inc., Philadelphia PA
North Carolina Community Solutions Network, Durham NC
Paws From the Ghetto, Inc., New York NY
Phoenix Project, Inc., Nashville TN
Prostate Cancer Project, North Miami FL
Providence Childrens Home, Victorville CA
Quest Depot, Inc., Goshen AR
Rhodius Booster Club, Plainfield IN
Scent-cerely Yours, Desert Hot Springs CA
Seledorwon USA, Inc., Dorchester MA
Share Care Prayer Mission, Gonzales LA
Sherman Chamber Foundation, Inc., Sherman TX
Silver Threads & Golden Needles, Inc., Lawrenceville GA
Snell Development Group, San Leandro CA
Society for the Prevention of Domestic Violence, Inc., New York NY
Sonoma Mountain Institute, Petaluma CA
Sonshine Financial Ministries, Inc., Odenton MD
Spirit of a Child Foundation, Hayward WI
State Committee on the Life and History of Black Georgians, Atlanta GA
Turnage Transitional Home for Clean Living, Los Angeles CA
Tyler Court Interfaith Housing Corporation, Lemon Grove CA
Victoria House Corporation, San Diego CA
VIP Care Services, Pomona CA
Wheel Productions, Phoenix AZ
Your New Beginnings, Inc., Aberdeen MS

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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