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


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.

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