Announcement 2009-38
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Internal Revenue Bulletin:
2009-19
May 11, 2009
Announcement 2009-38
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 |
|---|---|---|
| Agape Shelter, | Yucaipa | CA |
| Allentown Area Hunters, Inc., | Barnegat | NJ |
| Alliance for Christian Fellowship International, | Burnet | TX |
| Ambassadors for Christ Theological Seminary & Bible College, | San Leandro | CA |
| Andover Hook and Ladder Company, | Andover | MA |
| Anthrophotographer, Inc., | Jefferson | TX |
| Bangladesh Children Progress Organization, | Astoria | NY |
| Basic Life Support, Inc., | Miami | FL |
| Boeswan Arts Foundation, | Chicago | IL |
| Bridgewater Homes Assisted Living, Inc., | Charlotte | NC |
| Brighter Future, | Compton | CA |
| Camden City Youth Services Commission, Inc., | Camden | NJ |
| Canaan Community Development Corporation NFP, | Buchanan | MI |
| Career Development and Youth Services, Inc., | Redan | GA |
| C & G Music Tours for Children, Inc., | Sacramento | CA |
| ChristGod Resolution Worldwide Power Ministries of Samual Arkisan, | Leicester | EN |
| Community Redevelopment Group of Southeastern Michigan, Inc., | Detroit | MI |
| Comprehensive Scholarship Resource Center, | Detroit | MI |
| Debtwinners Credit Counseling, Inc., | Lincoln University | PA |
| Dogtown Civic Association, | Philadelphia | PA |
| Education Center for New Life Changes, Inc., | Naples | FL |
| Endeavors Supporting Cultural Advancements Programs & Education
Inc., | New Milford | CT |
| Earnestine Abuse Center for Women and Youth, Inc., | Temple Hills | MD |
| Family Life Community Development Corporation, Inc., | Landover | MD |
| First Genesis Development Corporation, | Rochester | NY |
| First Nonprofit Educational Foundation, | Chicago | IL |
| Friend Indeed Foundation, | Richardson | TX |
| George Hamilton Taylor Family Org., | Salt Lake City | UT |
| Good Cause, Inc., | Atlanta | GA |
| Granville Residents Opposed to Waste, Inc., | Butner | NC |
| Greater South Florida Community Development Corporation, | Miami | FL |
| Guardian Angels to Everyone, | Gladstone | ND |
| Hawaii Island Helping the Children Foundation, | Kurtistown | HI |
| Heaven on Earth Kingdom Ministries, Inc., | Gary | IN |
| Houlton Band of Maliseet Development Corporation, | Littleton | ME |
| Humani, Inc., | Walnut Creek | CA |
| Improved Living Foundation, Inc., | Houston | TX |
| Institute for Careers and Leadership Development, Inc., | Houston | TX |
| Institute for Christian Understanding, | Midland | MI |
| Intertribal Voices of Children and Families, | Grand Fork | ND |
| Jesse the Law Torres Boxing Club and Drop In Youth Center, | Naoerville | IL |
| Juan Francisco Gasca Non Profit Fund, | Palos Hills | IL |
| K E A P, Inc., | Elkhart | IN |
| Lifestyle Incorporation for the Northside Community, Inc., | Jacksonville | FL |
| Matthews Memorial Housing, Inc., | Washington | DC |
| Mayfair Youth Challenge, Inc., | Baton Rouge | LA |
| MC2, Inc., | New Castle | PA |
| Miami Minority Health Center, Inc., | Miami | FL |
| Mother Katherine Drexel Academy, Inc., | Atlanta | GA |
| National Collegiate Hockey Hall of Fame, Inc., | Grand Forks | ND |
| Nevada Youth Outreach, | Las Vegas | NV |
| New Grafton Baptist Church Outreach Ministries, | Newport News | VA |
| New Jerusalem Ministries, Inc., | Milfa | VA |
| New Horizon Academic Learning and Training Center, Inc., | Wauchula | FL |
| NFL Communications, Inc., | St. Thomas | VI |
| Partners In Child Safety of Lake Charles, Inc., | Lake Charles | LA |
| Prophetic Word Ministries, | Lawton | OK |
| Reaching Over Boundaries Foundation, | San Francisco | CA |
| Rockbend Outreach Community Center, | Pittsburgh | PA |
| Rosies Adventure Club, | Houston | TX |
| Sandlot Baseball, | Lafayette | LA |
| Senior Source of Metropolitan New Jersey, | West Orange | NJ |
| S.I.S.T.E.R.S Outreach, Inc., | Gretna | LA |
| South Providence Self Help Center, | Providence | RI |
| Styling Your Life, | Madison | MS |
| TAME Foundation, Inc., | Charleston | SC |
| Vital Science, Inc., | Los Angeles | CA |
| Way of the Heart Ministries, Inc., | New Boston | TX |
| Weekends Only, Inc., | Brooklyn | NY |
| Westside Community Development Corporation, | Ventura | CA |
| Womens Healing Network, Inc., | Houston | TX |
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.
