Announcement 2008-40

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Internal Revenue Bulletin:

2008-19 May 12, 2008

Announcement 2008-40

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
3 Squares, Inc., Manlius NY
A A Jones Community Development Corporation, New Orleans LA
Adaptive Summiteers Association, Burbank CA
Adonai Endowment Fund, Inc., Baltimore MD
Africa Aids Foundation, Bronx NY
Agape Paradise Haven, Detroit MI
Alamo Fountain Center, Inc., Sugar Land TX
Always Keep God First Ministry, Inc., Camden NJ
Arkansas Automotive School for Mechanics, Little Rock AR
Austin Advocate Services, Inc., Arlington TX
Barberton Health District Fund, Akron OH
Bartlesville Demolay, Inc., Bartlesville OK
Benedictine Military School Endowment Fund Series II, Inc., Savannah GA
Bernardtown Outreach Group, Coatesville PA
Best Program, Pomona CA
Bossier Colone Senior Care Center, Inc., Bossier City LA
Bostons Children First, Inc., Dorchester MA
Boys to Men of Texas, Houston TX
Bridge to Bridge River to Railroad Development Corporation, Kennewick WA
Brooks Center, Falls Church VA
Broward Christian Drama Ministry, Inc., Davie FL
Camp Noah, Charleston SC
Center at North Branch for Life Transitions, Inc., North Branch NJ
Centre Township Land Protection Foundation, Mohrsville PA
Charles I. Goldfarb Foundation, Birmingham AL
Chris Maritimes International, Inglewood CA
Community Initiative, Inc., Cookville TN
Counseling Services Foundation, Plano TX
Cultural Awareness, Inc., Oakland CA
Dependable Community Development Corporation, Bronx NY
Disabilities Unlimited, Inc., West Allis WI
Eduit, Inc., Washington DC
Elyon Community Center, Inc., Miami FL
Ephesians Economic Development Corporation, New Orleans LA
Essential Money Matters, Inc., McDonough GA
Faithful Community Development, Inc., Dallas TX
Family Foundation, Inc., Ypsilanti MI
First Nations Council, Inc., Brighton CO
Florida Arts Foundation, West Palm Beach FL
Florida Horsemen’s Charitable Foundation, Inc., Miami FL
Four Corners Small Business Foundation, Gallup NM
Fox Hill Educational Tech Program, Great Neck NY
Friends of Sewell Park, Inc., Miami FL
Friends of West Augustine, St. Augustine FL
Galisteo International Stone Sculpture Symposium, Galisteo NM
Generations, Brodnax VA
Genesis Group (A Christian Church), Fresno CA
Georgia Works, Incorporated, Lilburn GA
Godsearch, Inc., Aurora CO
Golden Hearts Foundation, Inc., Topanga CA
Good Hope Community Foundation, Inc., Erwin NC
Harrisville Society of Friends, Harrisville OH
Helping Hands for the Disabled and Disadvantaged, Inc., St. Louis MO
Holy David Community Development Center, Inc., Chicago IL
House of the Children, Inc., Camden NJ
IGBO Kwenu, Inc., Washington DC
Integrated Health Corporation, Kensington MD
International Youth Mind Society, Irvine CA
It Takes a Nation It Takes a Village, Dallas TX
J W Knowledge Enrichment Foundation, Pasadena CA
Kingdom Builders 2000, Inc., Indianapolis IN
Kingdom Builders Ministries, Inc., Portsmouth VA
Lady Jammers Basketball, Irving TX
Ladys Choice Crisis Intervention and Resource Center, Fayetteville NC
Little World Development Center, Inc., Hyde Park MA
Maestro Community Development Corporation, Long Branch NJ
Match, Milwaukee WI
Millennium Community Housing Corp., Waterford MI
Miracle House for Children, Myrtle Beach SC
Moon is Always the Moon, Inc., Brooklyn NY
Mountain Watershed Institute, Missoula MT
Networks Electronic Commerce and Telecommunications NET Institute, New York NY
New Beginnings Residential Care Facility, Inc., Cross SC
New Canaan Community Development, Inc., Newark NJ
Noble Symond Golub and Lelia J. Golub Educational Trust, Wilmington MA
Northampton County Faith Community Enterprises, Murfreesboro NC
Oath, Inc., Brooklyn NY
Operation H.E.L.P., Inc. Ministries, Olmsted IL
Operation P.U.L.L., Inc., West Memphis AR
Palace of Refuge, St. Louis MO
Peace for All, Los Angeles CA
Peacemakers, Inc., Reading PA
Prepared, Inc., Columbus GA
Priest River Community Center Corporation, Priest River ID
Ranch Schoolhouse Family Support Services & Economic Development


Grenada MS
R.E.A.L. Force Services, Detroit MI
Red Rose Child Care, Byram MS
Refuge for Prodigals International Bible Ministries, Inc., Baltimore MD
Roaming Buffalo Healing Ministries, Eagle Butte SD
Roloc Senior Housing Corporation, Charlotte NC
Romans 10–13 Ministries, Augusta GA
Samaritan Flights, Inc., Alpharetta GA
Society for Addictive Disorders, Santee CA
Soldiers of Peace, Inc., Sherman Oaks GA
Song of Peace Ministries, Inc., Norco CA
Spiritual and Truth Center of Excellence, Inc., Savannah GA
Spring of Spiritual Harmony, Fremont CA
St. Clair County Health Facilities Corporation, Osceola MO
Taste, Inc., Boise ID
Team Ministries, Round Rock TX
Texas Community Transitional Center, Inc., Houston TX
Texas Educational Outreach, Incorporated, Houston TX
TLF Child Protection Fund, Cleveland OH
Top Rank Sports Corp., Riviera Beach FL
Total You Ministry, Ridgeland MS
Treme Arts Center, New Orleans LA
Trumpet Ministries, Inc., Newark NJ
TSB Welcome Home, Inc., Dallas TX
US-China Youth Culture Exchange Foundation Corporation, Lexington KY
Vester Community Services, Inc., Downey CA
Victims of Intense Crimes Embracing Others Foundation, Inc., Milwaukee WI
Women Celebrating Victory Over Pain, Alpharetta GA
Zawadi Foundation, Inc., East Point GA

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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