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Announcement 2003-72

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Internal Revenue Bulletin:

2003-47 November 24, 2003

Announcement 2003-72

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
ABN Museum, Inc., Fort Wayne IN
Affordable Homes 4-U, Toms River NJ
African-American Student Union of the Harvard Business School, Boston MA
Agency for Educational Reform, Lincoln RI
AHEPA-Penelope 120, Inc., Peabody MA
Akron Neighborhoods United, Inc., Akron OH
Alameda County Leather Corp., Castro Valley CA
American Friend of Zichron Yosef, Inc., Chicago IL
American Indian Preservation Fund, Santa Rosa CA
American Wish Society, Frametown WV
AmericanYoung Peoples School for the Arts, Portland ME
Anaheim Institute, Anaheim CA
Angelina Bar Foundation, Lufkin TX
Archway Human Services, Inc., Atco NJ
Archway Therapeutic Riding Academy, Inc., Atco NJ
Armenian Summer Games, Inc., Moraga CA
Asociacion Hondurena De Massachusetts, Inc., Malden MA
Assabet Valley Education Foundation, Inc., Marlboro MA
Association of Ibajaynons USA, Inc., Cerritos CA
Audelia Road Library Friends, Dallas TX
Autism Program Development Association, Inc., Oak Lawn IL
Back Office of New York, Inc., New York NY
Bay Club, Inc., Baytown TX
Bay View Citizens for Social Justice, Inc., Cheriton VA
Bethanys Children Foundation, Inc., Lake Placid NY
Bethlehem Township Education Foundation, Asbury NJ
Bicycle Pavillion, Inc., Amherst MA
Blankets With Love International, Inc., Flushing NY
Boston 2000, Inc., Boston MA
Boys and Girls Club of Havana, Havana FL
Breaking Barriers, Inc., Long Branch NJ
Bridge of Life Foundation, Rialto CA
Bright Horizons Foundation, Jenison MI
Build, Inc., Conshohocken PA
Burma Chinese Association of New York, Inc., New York NY
Cadence Dance Project, Inc., Bristol RI
California Bicycle Coalition Education Fund, Sacramento CA
Cambodian American Association of Dallas, Dallas TX
Canine Helpmates, Inc., Jackson MS
Capital Assessments, Inc., Albany NY
Capital City Quilters Guild, Juneau AK
Career Development and Youth Service, Inc., Bronx NY
Carrick Hockey Club, Pittsburgh PA
Carter Homes, Inc., Fayetteville NC
Cathedral City Mountains Conservancy, Cathedral City CA
Cave Run Development Corporation, Owingsville KY
Center for Church Reform, Washington DC
Center for Disability Rights and Education, Peru IN
Center for Diversified Human Services, Inc., Rockville MD
Center for Performing & Creative Arts Education, Inc., Pittsford NY
Center for Safe Driving, Grapevine TX
Chaparral High School Education Foundation, Temecula CA
Charlestown N H Rotary Foundation, Inc., Charlestown NH
Chester Educational Endowment, Media PA
Childrens Bridge, Inc., Paterson NJ
Childrens International Experimental Learning Organization, Incorporated, West Palm Beach FL
Chiron Foundation, St. Paul MN
Christmas in April Elkhart, Elkhart IN
Christmas in April Manhattan, Inc., New York NY
City of Roses Music Heritage Association, Cape Girardeau MO
Clark Montessori School Foundation, Inc., Cincinnati OH
Cleveland Chamber Symphony Council, Inc., Durango CO
Cobb County Court Appointed Special Advocates, Inc., Roswell GA
Coeur Dalene Little League, Inc., Coeur D Alene ID
Community Advocates in Developmental Disabilities, Inc., Los Angeles CA
Community Connections of Southwest Michigan, Benton Harbor MI
Community Health Awareness Team, Cumberland ME
Community Housing Council, Palm Desert CA
Community Work Partners, Incorporated, Ellwood City PA
Compassion Net, Inc., Ontario CA
Concerned Grannies, Inc., New York NY
Consolidated Resources for Aid & Relief, West Indies
Crain Court Leadership Center, Guntersville AL
Creating Pride of California, Costa Mesa CA
Creative Steps, Inc., Philadelphia PA
Cross Cultures Community Center, Inc., Temple Hills MD
Crown Point Tigers, Inc., Crown Point IN
Cyberhood Foundation, Philadelphia PA
Daniel A. Payne Community Development Foundation, Charleston SC
Danville Community Education Foundation, Inc., Danville IN
Deaf Women United San Diego Chapter, San Diego CA
Desoto Bass Courts Resident Council, Inc., Dayton OH
Diaspora Arts Coalition, Inc., Miami FL
Dignity-Northern Virginia, Arlington VA
Directions of Rhode Island, Providence RI
Dominican Community Service Center, Inc., New York NY
Double D Equine Rescue, Dettel PA
Drug Action of North Carolina, Inc., Raleigh NC
East Tip Middle School Booster Club, Lafayette IN
Eastern Wind Symphony, Inc., West Trenton NJ
ECO-Essays, Inc., W. Haven CT
Edgewood Parent as Partners in Education, Warsaw IN
El Cajon Police Swat Officers Association, Santee CA
El Cajon Valley Lions Foundation, Inc., El Cajon CA
Episcopal Campus Foundation at Columbia, New York NY
Equine Sanctuary, Cheyenne WY
Fairburn Community and Historical Society, Fairburn SD
Family Connection of Macon and Bibb County, Inc., Macon GA
Famine Ship, Ltd, New York NY
Filtering Facts, Lake Oswego OR
Finger Lakes Foundation for Educational Advancement, Inc., Romulus NY
Floridan Resource Conservation & Development Council, Deland FL
Flying Eagle International, Inc., Fayetteville GA
For the Kids Foundation of East Islip, Inc., Great River NY
Fort Worth Community Health Center, Fort Worth TX
Fortis Foundation, Cincinnati OH
Fortitude Leadership Achievement Motivation Merit Excellent, Inc., Brooklyn NY
Foundation for the Education of Children of Agricultural Workers, San Diego CA
Fountain City Foster Parents Assoc. of Muscogee County Georgia, Columbus GA
Freemasons Hall, Inc., Indianapolis IN
Friends of Academy Charter High School, Inc., Little Silver NJ
Friends of Baseball, Euclid OH
Friends of Burtch-Udall Homestead Corporation, Quechee VT
Friends of Calla Charter School, Inc., Piscataway NJ
Friends of Lilly Library, Florence MA
Friends of Terrapin Creek, Inc., Piedmont AL
Fugee Outreach Nutrition, Inc., Memphis TN
Futures for Youth, Seattle WA
Gateway Youth Training of America, Long Beach CA
Georgia Civic Education League, Atlanta GA
Gesher Institute, Inc., Miami FL
Gods Kingdom, San Diego CA
Good Community Alliance, Inc., Tampa FL
Greater Delaware Valley Council for Mentoring, Philadelphia PA
Greater Emmanuel Development Corporation, New York NY
Greenwich Village Middle School PTA, New York NY
Guadalupe Social Center Community Development Corporation, Dallas TX
Habitat for Humanity International, Inc., Ligonier PA
Hadassah Associates of Dayton Foundation, Dayton OH
Haitan Americans for Civic Action Haca, Roslindale MA
Hamayon, Inc., Monsey NY
Helpers Corps, Hemet CA
Helping Hand, Ezel KY
Hidden Valley Fire Rescue, Annapolis MO
High School Martial Arts Association, Philadelphia PA
Highland Midget Wrestling Association, Inc., Blackwood NJ
Hispanic Business Economic Development Corporation, Tustin CA
Hispanic Genealogical and Historical Society of Santa Clara, San Jose CA
HKPC, Inc., St. Petersburg FL
Hong Kong Baptist University Alumni Association of Southern California, Monterey Park CA
Hopewell Community Development and Housing Corporation, Hopewell VA
Housing Works Food Services Corp., New York NY
Housing Works, Inc., Charlotte NC
Humans Helping Humans, Inc., Avenel NJ
Hush Outreach, Inglewood CA
IGWT Corporation, Alhambra CA
I J Alumni Association N E, Inc., Long Island City NY
Individual Advancement Management, Dallas TX
Inner-City Education Fund, Inc., Morrisville PA
Inner-City Truth Center, New Stanton PA
Insight Foundation, Inc., Camden NJ
Institute for Medical Ethics and Halacha, Inc., New York NY
Institute for the Art & Science of Transpersonal Healing, Inc., Amesbury MA
Institute for the Development of Disabled Americans Corp., New York NY
Institute for the Sacred Performing Arts, Manhattan CA
Interamerican Association of Pediatric Otolaryngology, Inc., Wilmington DE
International Academy of Sports Vision, Inc., Harrisburg PA
International Canine Care and Rescue Foundation, Inc., Hoboken NJ
Italian American Federation of the Bronx and Westchester, Bronx NY
Jewish Education Resource Center for the Learning Disabled, Piedmont CA
Journey, Inc., Cottondale AL
Just Ultimate Motivative Provider Services, Inc., Orangeburg SC
J W Reason Elementary Parent Teacher Organization, Hilliard OH
Katie B. Jackson Development Corporation, Inc., Philadelphia PA
Kede Youth Foundation, Chicago IL
Keep Lowell Beautiful, Inc., Lowell MA
Kids N Need Coalition, San Diego CA
Kiwanis Club of Cumming Georgia Foundation, Inc., Cumming GA
Kiwanis Club of Houston Intercontinental Texas Foundation, Houston TX
Laboratory Company Dance, Inc., Pittsburgh PA
Lafayette Lions Club Charitable Tr, Lafayette IN
Lander Valley Community Service Club, Lander WY
Lanesborough Volunteer Firemens Association, Inc., Lanesborough MA
Last House Association, San Diego CA
Latina Lawyers Bar Association, Los Angeles CA
Lawyers Performance Ensemble, Inc., Dublin OH
Leadership Spencer County, Santa Claus IN
Legal Resource Center, Inc., Jamaica Plain MA
Lightning Diving, Saint Charles MO
Lincoln Elementary School Parent Teacher Organization, Emmaus PA
Literacy Education for Adults in Peach L E A P, Inc., Fort Valley GA
Madis Safe Haven, Inc., Davie FL
Marble Manor Resident Council, Las Vegas NV
Massachusetts Immunization Action Partnership, Inc., Boston MA
Medical Ctr Radiology Grp Education and Philanthropic Foundation, Inc., Orlando FL
Metropolitan Educational Theatre Network, Inc., a Delaware Corp., San Diego CA
Michigan Veterans Action Coalition, Inc., Grand Rapids MI
Michigan Womens Health Advocacy Network, W. Bloomfield MI
Mill Brook Valley Group, Inc., Corcord MA
Mineola Garden City Rotary Club Charitable Tr, Garden City NY
Minor League Players Institute, Chicago IL
Missions of Mercy, Pontiac MI
MIT Group for Research on the Undergraduate Psychological Exp., Boston MA
Mexico Academy Educational Foundation, Mexico NY
Moffat County Partners, Craig CO
Mon Valley Community Television, Inc., Charleroi PA
Monarch Diamond Club, Marysville OH
Moorefield Middle School Parent Teacher Organization, Moorefield WV
MSAD 31 PTO, W. Enfield ME
National Center for Jewish Cultural Arts, Inc., Coral Spring FL
National Foundation for Strategic Bladder Research, Ridgefield CT
National Intercollegiate Flying Association, Cleveland MS
Natives Shareholders Coalition, Inc., Anchorage AK
N E Place Adolescent Program, Inc., Silver Spring MD
NEA-South Bend Teacher Memorial Scholarship Fund, Inc., South Bend IN
Neighborcare, Inc., Norcross GA
Neighborhood Watch of America, Sacramento CA
Network for Congregational Development, Chester PA
Nevada Deaf Resources Center Foundation, Las Vegas NV
New City Life Foundation, Los Angeles CA
New Visions for Romania, Norwood MA
New York-NASP Foundation, Inc., New York NY
New York Tax Study Group, Inc., New York NY
New York Demolay, Inc., Utica NY
No Strings Attached Foundation, Inc., New York NY
Ocean Echo San Diego, Lemon Grove CA
Omega Development Corporation, Chicago IL
Omega Point Project, Carbondale IL
On-Track Ministries, Inc., Waskon TX
Orchestra Parents United for Students, Mooresville IN
Our Own Place, Inc., Rochester NY
Outreach With Love, Inc., Atlanta GA
Pacific Coast Events Foundation, Oceanside CA
Pacific Peace Foundation, S. Orange NJ
Palm Desert Middle School Band Boosters, Palm Desert CA
Palm Harbor Recreation League, Inc., Palm Harbor FL
Parent Connection, Chicago IL
Parent-Teacher Organization of Wilson Hill Elementary School, Worthington OH
Passaic County Bar Foundation, Paterson NJ
Patricia Dooley Foundation Ltd, Riverside CT
Paxton Youth Sports, Inc., Worcester MA
Pennsylvania State Association of County Fairs, Pittsburgh PA
Philippine Caring & Sharing Foundation, Inc., Crystal Lake IL
Poway Valley Gymnastics Booster Club, Poway CA
POW-MIA All Wars, Inc., Richfield OH
Premier Soccer Club of Evansville, Inc., Evansville IN
Primrose Hill School Parent Teacher Organization, Barrington RI
Professional Ski Instructors of America-Alaska, Anchorage AK
Progressive Residents Organization of the Housing Authority of Quitma, Quitman GA
PTA PS24, Brooklyn NY
Push for the Needy Foundation, Dover OH
Ralph Martin Greater Egg Harbor Regional Education Foundation, Inc., Mays Landing NJ
Ralston Mercy Douglas House, Philadelphia PA
Reading & Language Development Institute, Inc., Marstons Mls MA
Remember, Inc., Jersey City NJ
Research Nurse Association, Inc., Wellesley MA
Restoration Capital Fund, Inc., Brooklyn NY
Rhinos Select Roller Hockey Club, Warrenton MO
Richard R. Green Institute for Teaching and Learning, Minneapolis MN
Ridgefield Girls Initiative, Inc., Ridgefield CT
River Valley Information Center, Rumford ME
Riverflow, Inc., Chicago IL
Riverfront Area Ministry, Inc., Marcus Hook PA
Rotary Club of East Aurora, Inc., East Aurora NY
Rudolphy-Mercy-Douglas Home for the Blind, Philadelphia PA
S & P Foundation, San Ramon CA
Sam Estees Estate Resident Council, Canton MS
Samaritan Ministries, Inc., Pocomoke City MD
Samata Sarana USA, Inc., New Rochelle NY
San Bernardino County Safety Employees Association Education, San Bernardino CA
San Diego Police Historical Association, San Diego CA
San Diego World Life, San Diego CA
San Gabriel Valley Basketball Club, Inc., Temple City CA
San Mateo Police Activities League, San Mateo CA
Sands of Time Dance Company, Inc., Jamaica NY
Sandy Hook Academy, Inc., Fort Hancock NJ
Sankofa Institute Incorporated, Bloomfield CT
Santiago High School Marching Cavaliers Booster Association, Garden Grove CA
Save the Neighborhoods, Providence RI
Schenectady City School District Educational Foundation, Inc., Schenectady NY
Scouts to London, Helena MT
Sea Star Global Foundation, Allen TX
Senior Orphans of Polk County, Inc., Lakeland FL
Senior Services Corporation, Inc., Quincy MA
Sensible Alternative Family Environments for Children, Mira Loma CA
Shalom International Mission Association, Monrovia CA
Shepherd Mountain Foundation, Inc., Sugar Land TX
Silhouettes of the World, Inc., Lynn Haven FL
Sing Out Proud Brooklyn, Inc., New York NY
Single Parent Foundation, Freeport ME
South Dakota EMS Instructor-Coordinator Educators, Pierre SD
Southern Alliance for the Nutritional Enrichment of Tuscaloo S A F-T-N E T, Inc., Tuscaloosa AL
Southern Colorado River Development Company, Somerton AZ
Southwest R O C K S, Inc., Berea OH
Spiritual Awakening Mission, Oakland CA
St. Lukes Saturday School, Inc., New York NY
Starbase International, Inc., Tulsa OK
Stepping Stones Learning Center, Inc., San Bernardino CA
Stewart Community Development Corp., Bridgeport CT
Suffolk Youth Enhancement Program, Inc., Greenlawn NY
Sullivan County Chamber of Commerce Foundation, Inc., Monticello NY
Sumter Green, Inc., Sumter SC
Sustainable Aquatic Resources Center, St. Louis MO
Taconic Opera, Inc., Peekskill NY
Tahoe Senior Plaza, Inc., Pleasanton CA
Tampa Repertory Ballet, Inc., Land O Lakes FL
Teaching and Learning Center, Inc., Santa Rosa CA
Teal Sound, Inc., Jacksonville FL
Teddy Pendergrass Education-Occupation Alliance for the Disabled, Philadelphia PA
Ten Talents Charitable Gift Fund, Belmont MA
Theater Catalyst, Inc., Philadelphia PA
Theatre for Social Change, Eugene OR
Thornton Foundation, Inc., Charleston WV
Thurston County Fastpitch Association, Olympia WA
TLC Play and Learn Campus, Inc., Fairhaven MA
Touchdowns for Charity, Inc., Madison WI
Treatment Resources and Education for Animals in Temporary Shelters, Tallahassee FL
Tribury Rotary Club Foundation, Inc., Middlebury CT
Union of Bosnian War Veterans, Santa Clara CA
United States Emergency Assistance Command, Inc., Jeffersonville IN
United Way Services of Geauga County, Inc., Chardon OH
Upper Manhattan Minority Urban Development Corp., New York NY
Urban Visions, Inc., Philadelphia PA
Urbank Dove, Inc., New York NY
US Virgin ISS Congress of Parents Teachers & Students Association, St. Thomas VI
Vermont Alliance for Assistive Technology, Montpelier VT
Virginia Bullets Baseball Club, Richmond VA
Waldorf School Parent Council, Lexington MA
Waller Road School PTA, Tacoma WA
Walstons Adult Nurtuing Center, Inc., Tarboro NC
Warren V. Musser Young Scholars Fund, Inc., Philadelphia PA
Washington Crossing Reenactors Society, Newtown PA
Waterford Coalition for Youth, Waterford MI
Weed and Seed of Richmond, Inc., Richmond VA
Wesley Union Community Development Corp., Harrisburg PA
West Chester Symphony, West Chester OH
West Orange People in Partnership, Inc., Winter Garden FL
Wheelchairs & Assistance for the Disabled International, Inc., Union City NJ
Wholehealth Library & Resource Center, Melrose FL
Witches Dungeon, Inc., Bristol CT
Woodridge Civic Fund, Washington DC
Worker for Christ, Inc., San Diego CA
Wyoming Arts, Inc., New York NY
Young Latinos in Enterprise, Chicago IL
Young YE Nursery School, Inc., Los Angeles CA
Youth Baseball, Inc., Harlingen TX
Youth Underground, Inc., Weston 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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