To join in on this discussion, you must first log in.

Announcement 2003-89

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

You Are Here: Main Page > Tax Research Resources > Announcements > Announcement 2003-89

Internal Revenue Bulletin:

2003-52 December 29, 2003

Announcement 2003-89

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
120 Gerry Street Housing Development Fund Corporation, Brooklyn NY
Aerospace Education Alliance, Inc., Homestead FL
Aircraft Enterprises, Inc., Lafayette GA
Alliance for Life International, Laguna Niguel CA
American Friends of Siach Simcha, Cleveland OH
American Samoa Equestrian Federation, Pago, Pago AS
American Voter, Henderson NV
Anil Gandhi MD Charitable Corporation, c/o Harold Drooz, Norwalk Town Square CA
Animal Therapy Association, Barnesville MD
Anoka Tornado Hoops, Inc., Anoka MN
Applehouse Retreat, Inc., Goldsby OK
Asklepia Foundation, Grants Pass OR
Association of the Triumphant Vjara, Keno OR
Atone Youth Program, Inc., Brockton MA
Automotive Repair Coalition Foundation, Sacramento CA
Bachbridge Limited, Riverside CA
Batavia Main Street, Batavia IL
Beautiful Camino Real, Inc., Boca Raton FL
Black Men & Women Entrepreneur Support Association, Brooklyn NY
Black-White Productions, Inc., Oak Park IL
Blackhawk Baseball, Inc., Argyle TX
Blessed Sacrament School Alumni Association, Newark OH
Blooming Society, Lake Worth FL
Borden K-12 Schools PTO, Borden IN
Bridges for Jesus Ministry, Falfurrias TX
Business Prize, Las Vegas NV
Calvary International Missions, Inc., Tucson AZ
Caribbean American Legal Defense Fund, Inc., New York NY
C.C.A.P., Greencastle PA
Center for Innovation in Health Facilities, Houston TX
Center for Justice, Spokane WA
Central and Eastern European Schools Association, Princeton NJ
C E P A, Inc., Dallas TX
Cerebral Palsy Commission, Los Lunas NM
C H A M P S, Inc., Memphis TN
Changing the World, Inc., Houston TX
Charis Charitable Foundation, Houston TX
Chasdei Shlomo Trust, New York NY
Chesterfield Education and Training Institute, Seattle WA
Chicago Area Program for Economic Development and Adult Education, Chicago IL
Child's Night Inn, Inc., Newport News VA
Christian Family Foundation, Water Valley MS
Clearview Terrace II, Inc., Hanover PA
Closing the Gap, Inc., Charleston MA
Coats Missions and Education Ministries, Mesquite TX
Community Enrichment Association, New Smyrna Beach FL
Community Health Resource Center, Richmond VA
Community Youth Initiative Advisory Board, Inc., Dillon MT
Competitive Aquatic Support Foundation, Inc., Longwood FL
Conner Community Development Corporation, Connersville IN
Construction Career Training, Inc., West Des Moines IA
Corona Norco Day of the Child Committee, Corona CA
Corporate Assistance Program, Sherman Oaks CA
Courtlandt Masonic Historical Society, Peekskill NY
Crimebusters, Inc., Hendersonville TN
Danse Mirage South, Inc., New Hope PA
David & Goliath International Ministries, Fountain Hills AZ
Day Star Community Development Corporation, Dix Hills NY
Death Valley Childrens Support Group, Death Valley CA
Denton Baseball, Inc., Denton TX
Desmond Institute, Fresno CA
Dialysis Patients Association - Warwick, Warwick RI
Dubay Performing Arts & Cultural Center of Polson, Inc., Polson MT
Earth Kids Foundation, Carlsbad CA
Eastern Missouri Shotokan Karate Association, St. Louis MO
Edward B. Howell Memorial Scholarship, Watsonville CA
ELIYAH, Phoenix AZ
Emergency Mental Health Technicians Associate Group, Inc., Belgrade MT
Enstrom Foundation, Julian CA
Eternity Now Ministries, Monument CO
Eye, Ear, Nose and Throat Foundation, Metairie LA
Faith Community Development Corporation, Inc., Dayton OH
Far West Historical Society, Dallas TX
Feigenbaum Foundation, Inc., Chevy Chase MD
Feline Society, Inc., Birmingham AL
First American Enterprises, Inc., West Palm Beach FL
Focus on Leadership, Incorporated, Gainesville FL
Foundation for Entrepreneurship and Strategic Partnering in the Americas, Inc., Miami FL
Foundation for Science Technology Education and Research, Inc., New York NY
Friends of the Biltmore, Inc., Baltimore MD
Giving Back, Inc., Chicago IL
Global Institute for Small Business Corporations, Midlothian VA
Globalearn, Los Gatos CA
Gods House of Deliverance, Lancaster CA
Good Shepherd Foundation, Inc., Fort Wayne IN
Gordon B. Hancock Memorial Foundation, Richmond VA
Grace Unlimited, Inc., Anderson SC
Gray Cup, Inc., Jackson MS
Greater Works CDC, Philadelphia PA
Greenville Educational Enrichment Foundation, Greenville TX
GSM Community Development, Houston TX
Gulf Coast Therapeutic Foster Parent Association, Mobile AL
Hartford Botanical Garden Planning Committee, Inc., Hartford CT
High Point Community Pride Association, Clearwater FL
House of Corinth, Houston TX
Immaculate Heart of Mary Shrine of Abbeville, Abbeville LA
Imperial County Sheriffs Activities League, Inc., Seeley CA
Impressions of Grace A B G, Inc., Baldwin CA
Infinite Blue Productions, Inc., Emeryville CA
Inland Rivers Ports and Terminals Education Program, Jackson MS
Institute for Infrastructure Asset Management, Inc., Troy NY
Institute for Telehealth, Denver CO
International Cultural Alliance, Inc., Daly City CA
International Shinto Foundation, Inc., New York NY
Its About Time Committee, Sacramento CA
Jadid Urdu Tehrik, Inc., Staten Island NY
Junction City Swim Team, Junction City OR
June Foundation for Prenatal Maternal Health, Inc., Cumberland MD
Junior Auxiliary of Indianola, Indianola MS
Kamp Kindness, Inc., Bowie MD
Kandid Kids, Inc., Los Angeles CA
Kelsey Creek Sanctuary, Inc., Gilmer TX
Kennedy Nordic Booster Club, Bloomington MN
Keystone Oaks Cheerleading Association, Pittsburgh PA
Kids Love Gymnastics Center, San Diego CA
Kids World Family Day Care, Compton CA
Kimberlys Foundation, Inc., New York NY
La Jolla Jaguars Hockey Association, San Diego CA
Labor of Love International, Inc., Miami Beach FL
Langford School Foundation, Langford SD
Las Vegas Kite Club, Las Vegas NV
Latter Day Messiah, Incorporated, Detroit MI
Laymen for Christ Ministries, Inc., Oklahoma City OK
Let the Healing Begin, Inc., Hempstead NY
Locks of Love, Inc., Hayward CA
Loma Vista Inn, Inc., Santa Barbara CA
Louisa Community Development Corporation, Incorporation, New Orleans LA
LPI Charities, Inc., Chicago IL
Lydia Whitney Foundation, Inc., Collinsville CT
Marana Unified School District PTO, Marana AZ
Maritime Heritage Project, San Anselmo CA
Marshalltown Community School District Foundation, Marshalltown IA
Mary & Elizabeth Crisis Pregnancy Center, Inc., Toano VA
Melba & Friends, Urbana IL
Michigan Antique Fire Equipment Preservation Group, Ann Arbor MI
Middleton Center, Inc., Detroit MI
Montgomery Housing, Inc., Gaithersburg MD
Morton Mustang Hockey Club, Inc., Berwyn IL
Mothers Opposed to Mistreatment of Minors, Inc., Amarillo TX
Mount Hope Economic Development Corporation, Warren RI
Mount Lebanon Travel Hockey Association, Inc., Pittsburgh PA
National Free Flight Society, Millcreek WA
National Infantry Foundation, Inc., Columbus GA
National Urban Alliance for Effective Education, Inc., Valley Stream NY
New Dy Aero-Medical Foundation, Inc., Snellville GA
New Hampshire Association of Public Accountants Educational Foundation, Londenberry NH
New Haven Shelter, Los Angeles CA
New Union Education Project, Inc., Cambridge MA
Nim Yan Choi Scholarship Foundation, San Gabriel CA
North American Affordable Housing Initiative, Inc., San Antonio TX
North Carolina Life of Rehabilitation, Inc., Charlotte NC
Northeast Texas Search Team, Inc., Texarkana TX
Northfield Villa Foundation, Inc., Scottsbluff NE
Northwest Colorectal Foundation, Seattle WA
Northwest Region of the William Glasser Institute, Newport WA
Oaks of Righteousness, Fort Mill SC
Ontario Youth Sports, Inc., Crestline OH
Opportunity Enrichment Services, Inc., Austin TX
Outer Mission Development Corporation, San Francisco CA
Pennies for the Homeless, Albuquerque NM
Perpich Center for Arts Education Foundation, Golden Valley MN
Physics Intuition Applications, Inc., Woodland Hills CA
Players Development Academy Corp., Bernardsville NJ
Police Athletic League of Palm Springs, Palm Springs FL
Polisci Financials, Inc., Villanova PA
Precision Pilgrim Ministries, Birmingham AL
Primary Rendition Educational Productions, Chapel Hill TN
Ps Theatre Works, Inc., Wayland MA
Public Housing Advocacy for Disability and Diversity, Inc., Atlanta GA
Reis Foundation, Inc., Los Angeles CA
Reuben Kadish Art Foundation, New York NY
Rob Palmer Blue Holes Foundation, Charleston SC
Salvatore Martirano Foundation, Urbana IL
San Diego Environmental Foundation, Inc., San Diego CA
Sarah Allen Services, Inc., Philadelphia PA
Savannah State Student Athletic Assoc., Inc., Savannah GA
Science Education Outreach, Inc., Princeton NJ
Senior Leaders Professional Workshop, Clio MI
Seva International, Cerritos CA
Shalom Ministries, Inc., Prince George VA
Shelly Dorgan Memorial Scholarship Fund, Edina MN
Shelter Options, Inc., Costa Mesa CA
Shree Chakradhar Charitable Foundation, Inc., Valrico FL
Somebody Cares Community Center, Inc., Ft. Lauderdale FL
Sonshine All-Star Booster Club, Conway AR
South Florida Board of Realtists Foundation, Inc., Miami FL
Space Development Institute, Inc., Poway CA
Spark Foundation, Fairfax VA
Sparkle Industrial Services, Dolton IL
Spectrum Theatre, Charlottesville VA
St. Francis Youth Hockey Association, E. Bethel MN
Stanislaus Family Daycare Association, Modesto CA
Starlight Educational Foundation, Inc., Tracy CA
Stars in the Forest Wildlife Rehabilitation, Inc., Manhasset NY
Start Here, Blacksburg VA
Summit Skating Club, Inc., Dimondale MI
Surgtrain, Galveston TX
Teen Mercy, Scranton PA
Thomas Worthington and Worthington Kilbourne Ice Hockey Boosters, Columbus OH
Tom Kaney Benevolent Medical Fund, Inc., Tampa FL
Tony Ferro Scholarship Fund, Nederland TX
Topcoats Booster Club, Inc., The Colony TX
Towel Ministries, Inc., Spring TX
Toy Soldier and Model Museum, Hornell NY
Traveling Classroom Foundation, Kenmore WA
Triangle Learning Foundation, Chapel Hill NC
United Affordable Housing, Inc., St. Petersburg FL
United Pet Foundation, New York NY
Universal Studios Archives Foundation, New York NY
Violence Prevention Education, Minneapolis MN
Visions of the Soul V O T S, Inc., Los Angeles CA
Warner G. Leppin Foundation, Inc., Winslow AZ
Waterstown Masonic Historical Society, Waterstown NY
Western Community Tae Kwon Do Fund, Inc., Royal Palm Beach FL
Western Institute for Nature Resources Education and Policy, Rickreall WA
Why We Were Chosen Foundation Corporation, Ft. Lauderdale FL
Wilmer-Louise Thornton Academy, Detroit MI
Wings of Love, Memphis TN
Youth Character Development, Inc., Dallas 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.

Personal tools