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Announcement 2004-15

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Internal Revenue Bulletin:

2004-11 March 15, 2004

Announcement 2004-15

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
96th Street Workshop, New York NY
167th Street Housing Development Fund Corp., Bronx NY
500 Club, Inc., Rockville Centre NY
Academy of Art & Theatre, Inc., Gloucester MA
Action Against Poverty International, Inc., Randolph MA
Action for Childrens Education, Inc., Acton MA
Action for Lawrence-Methuen-Arlington, Inc., Lawrence MA
Acton-Boxborough Youth Softball Association, Inc., Boxborough MA
Adventure in Learning, Inc., Revere MA
African Childrens Jamboree, Bronx NY
Agency for Christian Concerns Outreach Relief and Development, Bronx NY
Al Diwan, Inc., New York NY
Amber Housing Development Fund Corporation, New York NY
American-Asian Heritage Society Corp., Flushing NY
American Friend of Yeshiva Bais Eliyaho, Brooklyn NY
American Friends of Hamaayan Fountain of Jewish Culture Institute, Brooklyn NY
American Hand Fire Engine Society, Inc., Newbury MA
American Manage Home Care, Inc., Brooklyn NY
Antioch Development Corporation, Brooklyn NY
Aretha and Matthew Barrett Community Empowerment, Inc., Brooklyn NY
Armenian Childrens Chorus of Greater Boston, Inc., Belmont MA
Arthur Hare Scholarship Fund, Jefferson ME
Arts & Cultural Trust, New Haven CT
Asociacion Puertorriquena Pro Proceres Boricuas, Incorporated, New York NY
Aspiring Youth, Inc., Brooklyn NY
Association for our Childrens Future, Inc., Brooklyn NY
Atlantic Symphony Orchestra, Inc., New York NY
Atomic Veterans Radiation Research Institute, Portland ME
Azza Mass Choir, Inc., Bronx NY
Bamboo Mountain Center, Inc., Hicksville NY
Bangladesh American Association for Rehabilitation in New York, Woodside NY
Bar Harbor Film Festival, Bar Harbor ME
Baseball for Youth, Inc., New York NY
Bayswater Community ERUV Association, Bayswater NY
Bernard Doc Schoenbaum Memorial Youth Lacrosse, Inc., New York NY
Bethlehem Boys Club, Inc., Mineola NY
Beyond Labels, Inc., Brooklyn NY
Bible Hill Ministries, Franklin NH
Bikur Cholim of Monsey, Inc., Monsey NY
Bishop Revitalization Community Renewal Association BRCRA, Bridgeport CT
Black F B I, Worcester MA
Black Knights Boosters Club, Inc., Stoughton MA
Bnei Reem, Brooklyn NY
Boston Civil Rights Foundation, Inc., West Roxbury MA
Bounty on CF, Inc., New York NY
Braintree Healthy People 2000, Inc., Norfolk MA
Breslov Center for Spirituality and Inner Growth, Brooklyn NY
Brian & Matthew Mintz Scholarship Fund, Highland Mills NY
Bridgewater Antiphonal Brass Society, Inc., Randolph MA
Bristol County Foundation for the Arts, Bristol RI
Broad Hollow Bioscience Park, Inc., Farmingdale NY
Brookhaven Youth Orchestra, Inc., Brookhaven NY
Brookline Public Schools Music Boosters, Inc., Boston MA
Burrington Foundation, Inc., Burlington VT
Camp Hart - Jr. Golf Program, Washington DC
Cape Cod 2000, Inc., Hyannis MA
Center for Technology Solutions, Inc., Brooklyn NY
Center for the Development and Protection of Dominicans, Inc., Bronx NY
Central Islip Soccer Club, Deer Park NY
Central Massachusetts Senior Assistance Corporation, Webster MA
Child & Adult Care Resource & Referal, Inc., Cambria Heights NY
Child Care Consortium, Inc., Sandy Hook CT
Children of China Pediatrics Foundation PSC, New York NY
Children Outreach International, Inc., Bussards Bay MA
Childrens National Electronic Search Team, Coventry RI
Childrens Pompe Foundation, Princeton NJ
Chin Yun Chinese Opera Association, Inc., W. Windsor NJ
Cirque Pour Tous USA, Inc., New York NY
Citizens of Aroostook Valley, Inc., Ft. Fairfield ME
Clarendon George Park Association, Rutland VT
Clay Ave Tenants Associates, Bronx NY
Clinton Girls Fastpitch Softball Association, Clinton CT
Clover Housing Development Fund Corporation, New York NY
Club Athletico Mexicano De Nueva York, Inc., New York NY
Col. Crawford Eagles All Sports Booster Club, Bucyrus OH
Colchester Concerned Citizens, Inc., Colchester CT
Coltsville Heritage Park, Inc., Fairfield CT
Committee for Sag Harbors Old Burying Ground, Sag Harbor NY
Community Builders, New York NY
Community Communication Concept, Inc., Fort Worth TX
Community House of Long Island, Inc., North Babylon NY
Community Wellness Council of the Bellmores & Merricks, Inc., North Merrick NY
Concerned Citizens for 25A, Inc., Cold Spring Hbr NY
Connection, Inc., Weston MA
Council Development Corp., New York NY
Courier, Inc., Framingham MA
Covenant Housing Development Fund Corp., Bronx NY
Creative Artists Laboratories Theatre, Inc., New York NY
Cultural Property Research Foundation, Inc., New York NY
Cypress Homes Housing Development Fund Corporation, Brooklyn NY
D. Livingston Reid Foundation, New York NY
Dance Online, Inc., New York NY
Darul-Uloom, Inc., Jamaica NY
David Appel Institute for Human Rehabilitation, Inc., Somerville MA
De Sales Assisted Living Development Corp., New York NY
Deaf Projects, Inc., Monson MA
Dhaka Ahsania Mission U S A, Inc., Brooklyn NY
Dirigo Prevention Coalition, Bangor ME
Divine Power, Inc., Glen Cove NY
Don Luigi Sturzo Political Science Academy, Ltd., Brooklyn NY
Donald Fermaglich Fund, Inc., New York NY
Dorchester Community Center for the Visual Arts, Inc., Dorchester MA
Down Syndrome International Fund, Inc., Pawling NY
Dr. James Arther Jones Multi-Purpose Center, Inc., New Haven CT
Dr. John J. Williams Charitable Foundation, Inc., New York NY
Drugrisk Awareness, Inc., Portland ME
Eagles of Brighton Beach Soccer Club, Inc., Brooklyn NY
East Providence Charity Ball Committee, Inc., East Providence RI
Ecocumbe, Inc., Yonkers NY
Eddy Farm School for Horse and Rider Corporation, Middlebury VT
Edo Group, Inc., Brooklyn NY
Educational Resource Foundation, Inc., Larchmont NY
El Centro Cultural Social Y Deportivo Regional Santiago, Inc., Bronx NY
El Yunque Housing Development Fund Corporation, New York NY
Elan International Music Festival at Stowe, Stowe VT
Elm City Ensemble, Inc., New Haven CT
Enfield Community Policing Steering Committee, Enfield CT
Environmental Voters Education Fund, Portsmouth NH
Equal, Inc., Tewksbury MA
Eric Breindel Memorial Foundation, New York NY
Evergreen Foundation, Inc., Bedford Hills NY
Eves Fund, Inc., West Hartford CT
Eye on the Sparrow, Inc., Boston MA
Faithworks International, Inc., Forest Hills NY
Fathers World, Inc., Massapequa NY
Feng Shui Across America Lighting the Way, Inc., Brooklyn NY
Field Guide Project, Inc., Somerville MA
Fitness and Education Center, Inc., New York NY
Flaim Foundation, Inc., Boston MA
For the Love of Dylan Foundation, Inc., Peabody MA
Foundation to Green, Inc., Greenwich CT
Franciscan Center for Urban Ministry, Inc., Hartford CT
Franciscan Pilgrims Society, Inc., New York NY
Franz Schubert Society, Inc., New York NY
Fresh Start Program, Inc., Brooklyn NY
Friends for Children, Inc., Dorchester MA
Friends for Syringomyelia Victims, Inc., New York NY
Friends of CCHS Swimming & Diving, Concord MA
Friends of Chatham Animals, Inc., W. Chatham MA
Friends of El Fondo De Becas Don Gustavo A Caballero, Inc., New York NY
Friends of Fenway Studios, Inc., Boston MA
Friends of George Bryant Scholarship Fund, Vly Cottage NY
Friends of Hull - Scouting, Inc., Hull MA
Friends of Ken, Inc., Hauppauge NY
Friends of Oyster River Track, Durham NH
Friends of the Concord Area Visitors Center, Inc., Concord MA
Friends of the New Leadership Charter School, Inc., Springfield MA
Friends of the Oxford Library Inc., Killington VT
Friends of the Sculpture Center, Inc., New York NY
Friends of Tyy Square Jerusalem, New Square NY
Friends of Westbrook Rescue, Inc., Scarborough ME
Fund for the Restoration of Byzantine Art, Inc., New York NY
Future Childrens Center, Inc., Dorchester MA
Gabriels Community Services Organization, Brooklyn NY
Gads Hill, Inc., New York NY
Gail M. Southworth Scholarship Fund, East Providence RI
Garvey House, Inc., South Berwick ME
Ghanaian Association of Westchester, Yonkers NY
Ghanian-American Alternative Healings Association, Inc., Hempstead NY
Girlsri, Inc., Warwick RI
Glastonbury Junior Tomahawks, Glastonbury CT
Global Eye Care, Inc., Englewood NJ
Global Role Models Fund, Inc., New York NY
Golden Age of Trucking Museum, Inc., Middlebury CT
Golden Opportunities Networking, Inc., New York NY
Golden Years Funds for Aged-Infirm, Inc., Brooklyn NY
Good Death Initiative, Inc., New York NY
Good Earth School, Inc., Columbia Fls ME
Grace Repertory Theater, Inc., Mineola NY
Grace Theatre Company, Inc., Wilton CT
Gracie Point Neighbors, Inc., New York NY
Grad Nite Live, Marshfield MA
Great Romania, Inc., Long Island City NY
Greater Worcester Vietnamese Community, Inc., Worcester MA
Green Hill Services, Washington Green CT
Greenie Park Association, Newton NH
Guild Foundation, Inc., Woodbridge CT
H-Impact 1998, Inc., Boston MA
Hachnosas Orchim Meron, Brooklyn NY
Harari Fund for Academic Excellence, Inc., Bronx NY
Harvard China Review, Inc., Cambridge MA
Harvard Readers Guild, Inc., Cambridge MA
Help the Blind American Fund, Incorporated, Centerport NY
Heritage Cape Cod Association, Inc., Hyannis MA
Hhosneedy, Inc., Mineola NY
Holistic Health & Healing Foundation, Inc., New York NY
H O M E R I C Federation, Inc., Bayside NY
H O O P, Inc., Honoring Our Own Power Healing Our Own Priorities, Newport RI
Hopkinton Community Endowment, Inc., Hopkinton MA
Hudson Valley Community Development Council, Inc., Monsey NY
Hudson Youth Athletic Association, Hudson MA
Human Rights Documentation Center, Inc., New Haven CT
Hylan Manor Center, Inc., Staten Island NY
IDRIS Broadcasting Foundation, Inc., Cambridge MA
Imagine If Productions, Inc., Salem MA
India Center of Art and Culture, Inc., New York NY
Indigenous Peoples Media Network, Inc., Tappan NY
Inertia Productions, Inc., New York NY
Initiatives for Educational Success, Inc., Springfield MA
Institute for Compost Quality, Augusta ME
Institute for Patient Advocacy, Incorporated, New York NY
Inter City Kids Foundation U S A International, Inc., Bethpage NY
International Association of Medical Bike Units, Inc., Jamaica NY
International Christian Family Festival, Inc., Bronx NY
International Health Professionals Network, Inc., New Rochele NY
International Institute for Social and Economic Development, Inc., Woburn MA
International Resource Center Corp., Brooklyn NY
Ipswich Arts Collaborative, Ipswich MA
Irish American Legislative Caucus Educational Fund, Inc., Hartford CT
Isaac Foundation, Sparkill NY
Italian American Cultural Arts Corp., Yonkers NY
Jackson Center for Training, Inc., Mount Vernon NY
Jason Milne Charitable Tr., Hoboken NJ
Jericho Housing Project, Inc., Baldwin NY
Jericho Road, Inc., Brooklyn NY
Jerry Alleyne Memorial Fund Non Profit Corp., Hartsdale NY
Jesus Family Houses, Inc., Burlington VT
Jewish Alliance for Performing Arts, Inc., New York NY
John Moran Music and Theatrical Productions, Inc., Brooklyn NY
Johnson After School Program, Incorporated, Johnson VT
Julia Melantha Yurwitz Foundation, City Island NY
Just About Music, Inc., Chilmark MA
Justice Seekers, Inc., New York NY
Kelly-Smith Educational Advancement Center, Inc., Bronx NY
Keren Noach Hersh Foundation, Inc., Monsey NY
Kings College Alumni Association, Inc., Tuxedo NY
Kollel Mekor Habrachah, Inc., Rego Park NY
Korean American Community Empowerment Council, Inc., Flushing NY
Kyle Arthur Williams Foundation K A W, Columbia SC
Lake Zoar Water Ski Club, Bethel CT
Lancaster Main Street Program, Lancaster NH
Latin Knights Drum & Bugle Corps, Inc., Bronx NY
Lechaim Institute, Inc., Brooklyn NY
Lending a Hand to the Future, Inc., Mt. Vernon NY
Leo J. Ryan Education Foundation, Bridgeport CT
Levitical Communication, Inc., Springfield Gardens NY
Lewisboro Basketball Federation, Inc., South Salem NY
Lezion Goale, Inc., Brooklyn NY
Links Program for Deaf and Hard of Hearing, Inc., N. Quincy MA
Little Angel Foundation, Inc., Belmont MA
Machon Lev Yom, Brooklyn NY
Mad River Valley Television, Inc., Waitsfield VT
Maine Mutal Theatre, Rockland ME
Mame-Loshn-Ltd., Spring Valley NY
Manyu Rural Development Foundation, Linn MA
Marthas Vineyard Track and Field Scholarship Fund, Vineyard Haven MA
Mashpee 2000 Committee, Mashpee MA
Matthew Ames Life Foundation, Rockland ME
Merchants of Third Ave. Civic Improvement Assoc., Inc., Brooklyn NY
Mi Casa Housing Development Fund Corp., New York NY
Mid-Hudson Crime Prevention Association, Inc., Albany NY
Milton Athletic Association, Milton NH
Mini-Grant Tr., Inc., Beverly MA
Mission Maine — Luis Palau, Inc., N. Yarmouth ME
Mitzvah Outreach International, Inc., Brooklyn NY
Moebius Corporation, New York NY
Monadnock, Millennium, Inc., Keene NH
Morningside Park East Coalition, Inc., New York NY
Mosdos Kashow Yerushalayim Hasaad Haruchani, Brooklyn NY
Moving Education, Inc., New York NY
Narrow Road Ministry, East Machias ME
National Black MBA Association Boston Chapter, Inc., Newton MA
Native Fish Conversancy, Inc., Barre VT
New American Alliance, Inc., Floral Park NY
New Britain Youth Baseball, Inc., New Britain CT
New Canaan Environmental Group, Inc., New Canaan CT
New Cassel-Westbury Neighborhood Advisory Council, Westbury NY
New Century Community Development Corporation, Far Rockaway NY
New England Blues Society, Beverly MA
New England Haven for Animals, Inc., Plano TX
New Ensemble Theatre Co., Inc., Sunnyside NY
New Hampshire ESGR, Inc., Manchester NH
New Hampshire Fencing Foundation, Farmington NH
New Hampshire Pride, Inc., Danville NH
New Hampshire Youth Enrichment Services, Inc., Somersworth NH
New York City Partners in Climb, Inc., New York NY
New York Community Development Council, Inc., New York NY
New York Performance Alliance, Inc., New York NY
New York St. Patricks Day Ball, Inc., New York NY
North American People of the Dawn Sovereign Nation, Bellows Falls VT
North Brooklyn Coalition Against Family Violence, Inc., Brooklyn NY
North Country Healthy Communities, Greenville ME
Northeast Osteopathic Medical Education Network, Biddeford ME
Northeastern Eco Art Center, Wells ME
Northern Manhattan Development Corp., New York NY
Nortrice Video Productions, Inc., Bay Shore NY
Nymlaas, Inc., New York NY
NYPD Emerald Society, Inc., New York NY
Oasis for Children Day Care, Brooklyn NY
Old Lion Martial Life Arts Association, Queens NY
On Board, Inc., Springfield MA
Once Upon a Time in NYC, Inc., New York NY
Outlet Theater Company, Brooklyn NY
Oxford Lchaim Society, New York NY
P B H Housing of Plainfield, Inc., Putnam CT
Padre Betos Hounduran Relief Fund, Inc., Brooklyn NY
PAH Foundation, Providence RI
Panimbrian Benevolent Society Imbros, Inc., Brooklyn NY
Pearl White Place Housing Development Fund Corporation, Bronx NY
Penn Monto Field Hockey Foundation, Inc., Hadley MA
Pennies From Heaven, Inc., North Kingstown RI
People Against Violent Episodes, Colebrook NH
People in Motion, Incorporated, Queens Village NY
Persian Rescue and Placement, Windham ME
Pestalozzi U S Childrens Charity, Inc., New York NY
Pittsfield Festivals, Incorporated, Pittsfield MA
Positive Impressions, Inc., Malden MA
Potters Table, Inc., Staten Island NY
Prabhu Foundation, Roslyn Heights NY
Presencia Taina, Inc., Bronx NY
Program Solutions, Inc., Norwich CT
Project Angel Food a Food Recovery Program, Inc., South Burlington VT
Project Imagine, Inc., Halifax MA
Puddingstone Place, Inc., Bloomfield CT
Rahob Foundation, Nashua NH
Raiders Softball, Inc., Lynn MA
Rainbow Bridge Productions, Inc., Woodside NY
Raising Our Childrens Children, Dorchester MA
Ralph W. Sparks Youth Development Corporation, Brooklyn NY
Reading Community Television, Inc., Reading MA
Reading Friends of Historic Preservation, Inc., Reading MA
Reality Chek Foundation, Inc., Brooklyn NY
Reinaldo Eric Soto Scholarship Fund, Bridgeport CT
Renaissance Foundation for the Healing Arts & Sciences, Ltd., Gardner MA
Renaissance Health Care Network Auxiliary, Inc., New York City NY
Research and Education Fund of Suffolk Cty Womens Bus Enterprise, Smithtown NY
Roberta S. Kaufman Memorial Scholarship Fund, Inc., Plainview NY
R O C K, Inc., Mineola NY
Rosner Foundation, Providence RI
Roxbury Land Conservation Association, Inc., Roxbury VT
RSL Enterprises Corp., New Haven CT
Rush Unlimited, Inc., Wyandanch NY
Russian Spirit Center, Inc., Brooklyn NY
Russian Web Girls, Inc., New York NY
San Cristobal, Inc., New York NY
Sandlot International Baseball Association, Dobbs Ferry NY
Sav-A-Dog Foundation, Inc., Red Hook NY
Seackonke Wampanoag Tribe Wampanoag Nation, Inc., W. Greenwich RI
Seacoast Community Chamber Orchestra, Newington NH
Sephardic Orthodox Union, Inc., New York NY
Sergio Vargas Foundation, Inc., New York NY
Sgt. Richard A. Smith Memorial Foundation, Bronx NY
Shannon Briggs Memorial Scholarship Fund, Oyster Bay NY
Sharing in Adoption, Inc., Portland ME
Shawmut Education, Inc., Roxbury MA
Shelburne Community Education Fund, Shelburne VT
Shoquata Atdhetare Dibrane, Staten Island NY
Silent Oceans Trust, Inc., Litchfield CT
Silverlining Group, Inc., New York NY
Sino-American Network for Educational Exchange, Inc., Amherst MA
Siuna Foundation, Vineyard Haven MA
Snug Harbor Community Chorus, Inc., Duxbury MA
Society for Children in Need, Harwich MA
Song of the Spirit Ministries, Houston TX
Southeastern Massachusetts Triathlon Club, Inc., Taunton MA
Southern Maine Autism Resource Center, S. Portland ME
Southern New Hampshire Youth Ballet, Bedford NH
Sovereign Events Corp., Howard Beach NY
S P C E Jumpstart, Inc., Portland ME
Springfield Sickle Cell Disease Chapter, Springfield MA
St. Jude Mediation & Counseling Services, Inc., Flushing NY
STK Theatre Group, Inc., New York NY
Sunset Park-Redhook Local Development Corporation, Brooklyn NY
Tewksbury Teen Center, Tewksbury MA
Thank U, Inc., Southampton NY
Theatre Museum of Boston, Inc., Boston MA
Theater on the Green, Inc., Washington CT
Thrift Avenue, Inc., W. Islip NY
Trails of Discovery, Inc., Rutland VT
Traveling Church of Jesus Christ, Inc., Wyandanch NY
Triumph Foundation, Inc., Bronx NY
True Buddas Society, Scarborough ME
Turtle Hospital of New England, Upton MA
Unap Childrens Hospital Fund, Providence RI
Union Senior Citizens Plaza, Inc., Hempstead NY
Unique Passage Foundation, New York NY
United African Congress, Incorporated, Mineola NY
United Black Women for Change, St. Albans NY
United Safety Marshalls, Inc., Manchester NH
United States Naval Academy Alumni Association CT Chapter, Ivoryton CT
Upper Room Unlimited, Inc., New Haven CT
Vaad Migola Lgeulah, Passaic NJ
Vatra Foundation, Inc., New York NY
Verlene Foundation, Inc., New York NY
Vermont Wellness Institute, Inc., Woodstock VT
Victory Care Center, Inc., Richmond Hill NY
Vision Missionnaire Montiale 2000, Inc., Brooklyn NY
Vision Star, Inc., Indian Harbour Beach FL
Voice of the Tenants, Inc., New York NY
Walton School Playground & Home Field, Inc., Wakefield MA
Waymakers, Inc., Brookline MA
Westchester Housing Development Corp., Yonkers NY
Wild Thing Rescue and Rehab, Inc., Cortlandy Manor NY
W I N Long Island, Inc., Centerport NY
Winding River Land Conservancy, Inc., Westfield MA
Woodson Foundation, Valley Stream NY
Works for Me Arts Foundation, Inc., New York NY
World Animal Net, Inc., Boston MA
World Connection, Inc., Winchester MA
Youth for Youth, Somersworth NH

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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