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Announcement 2004-19

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Internal Revenue Bulletin:

2004-13 March 29, 2004

Announcement 2004-19

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
100 Black Men of America, Inc., Greater Dallas Chapter, Dallas TX
100 Blacks Who Care, Inc., Brooklyn NY
Addison Terrace High Rise Resident Council, Pittsburgh PA
African Centre for the Constructive Resolution of Disputes, New York NY
African Liberation League, Los Angeles CA
African Refugees Relief Organization, Inc., Atlanta GA
Agape Life Center, Wichita KS
Agape Productions, Inc., Passaic NJ
Ambassadors For Christ Family Enhancement, Inc., Miami FL
American Friends of Children of Africa, Dover DE
American Friends of Masterprize, Inc., San Francisco CA
Andrea Levine Foundation, Cherry Hill NJ
Angel of Mercy Group Home, Inc., Hacienda Heights CA
Anti-Racist Education, Columbus OH
Appalachian Counseling Foundation, Portsmouth OH
Armenian International Womens Association Los Angeles Affiliate, Inc., Glendale CA
Arts Engine, Inc., Beverly Hills CA
Arts Incorporated in Human Services Ltd., Rego Park NY
Ashtabula County Foster Parent Support Group, Geneva OH
Badrock Fire and Quick Response Unit, Columbia Falls MT
Bar & Restaurant Service, Inc., Providence RI
Barbaras Playhouse a Haven For Little Angels, Inc., West Palm Beach FL
Basic Care of Greenfield, Inc., Greenfield OH
Beyth Millo Ministries, Inc., Blairsville GA
Black Star Housing Development, Inc., Houston TX
Bookmark Production, Inc., Providence RI
Boys and Girls Club of Lamar County, Purvis MS
Bruce Coslets Executives for Charity, W. Chester OH
Building Links, Inc., Ithaca NY
Buy American Campaign, Inc., Laguna Hills CA
California Organization For Assistive Technology Support, Orange CA
Calvary Cathedral International, Inc., Fort Worth TX
Capital Properties, Inc., Birmingham AL
Carey Hill Development Corporation, Inc., North Augusta SC
Caring For Families, Leiceister NC
Cass County Boys & Girls Club, Inc., Atlanta TX
Central New Life Outreach Ministries, Inc., Anchorage AK
Charity Human Services Organization, Inc., Freeport NY
Charles T. Carter Pastoral Education Foundation, Birmingham AL
Christian Helping Hands, Inc., Port Chester NY
Christian Rescue Mission, Inc., Dayton OH
Cincinnati Spikes, Cincinnati OH
Citizens For Recreation, Inc., Enosburg Falls VT
Classicway Cagers, Cincinnati OH
Clear Vision Foundation, Montpelier VT
Clinica San Pablo, El Monte CA
Clinical Research Network, Inc., Scotch Plains NJ
Coalition For a Safer Healthier Community, Kerrville TX
Collier County Community Tennis Foundation, Marco Island FL
Combined Fraternal Organizations of South Phoenix, Phoenix AZ
Commercial Assistance Program, Inc., Summit NJ
Commonwealth Landmarks Foundation, Oil City PA
Community Improvement Corporation of New Richmond Ohio, New Richmond OH
Community Support Initiative, Inc., Pittsburgh PA
Community Youth Development Services, Columbus OH
Conservative Front, Inc., Athens OH
Consumer Debt Management Corp., Rockville MD
Cook Communications Ministries International, Inc., Colorado Springs CO
Council For Public Deliberation, Columbus OH
Councils of Governments of Beaver & Butler Counties, Aliquippa PA
Counseling & Education Foundation For Texas Youth, Houston TX
Court Street Common, Inc., Exeter NH
Craighead County Citizens For Decency, Inc., Jonesboro AR
Creative Clowns Under Construction, Inc., Mount Vernon OH
Creative Community Development and Housing Corporation, Richmond VA
Crepe Myrtle, Memphis TN
Crime Victims Legal Assistance, Philadelphia PA
Cultural Society of Inland Empire, Apple Valley CA
D B Funds, Inc., Dallas TX
Dare to Dream Foundation, Inc., Tuskegee AL
Dauphin County Economic Development Corp., Harrisburg PA
Davids Heart, Euless TX
Delta Lambda Sigma Chapter of Phi Beta Sigma, Inc., Port Pierce FL
Destiny Ministries, Columbus OH
Discipling Com, San Diego CA
District of Northwest Schools Foundation, Cincinnati OH
Doctors Care Project of Bakersfield, Bakersfield CA
Drinkers Against Drunk Drivers, Concord CA
Earth Rise Spirituality and Educational Center, Inc., Scranton PA
East Canton Community Sports Complex Committee, East Canton OH
East Cleveland Park Commission, Cleveland OH
East Orange Urban Renewal Housing Development Corporation, Newark NJ
Edon Summer Ball League, Edon OH
Education For Industry, Sayre PA
El Rescate Development Fund, Inc., Los Angeles CA
Elders Place II, Inc., Philadelphia PA
Electra Productions, Inc., New Orleans LA
Emergency Management Volunteers, San Diego CA
Enjoy Theatre, Inc., Columbus OH
Envisions Learning Center, Sherman TX
Esther L. Stewart Memorial Fund, Inc., Dublin OH
Euharlee Valley Historical Society, Rockmart GA
Expressions For Life Funding Foundation, Tahoe Vista CA
External Educational Resources, Inc., Portland ME
EZ Transportation, Inc., Toledo OH
Facts of Life, Lodi CA
Fair Elections Commissions, Shippensburg PA
Faith Temple New Hope Community Development Corporation, East Orange NJ
Feed Our Children Ministries, Inc., Sarasota FL
Fertile Ground Ministries, Decatur AL
First Things Corp., St. Louis MO
Florida Community Homes, Inc., Ft. Lauderdale FL
Fondazione Regionale Christoforo Colombo, Italy
Foundation For Educational Alternatives in the Rural South, Macon MS
Foundation For Health in Aging, Inc., New York NY
Foundation For Understanding Chinese Business, Kingston PA
Foundation Maria of Nevada, Las Vegas NV
Fraternidad Peruana De Utah, Murray UT
Freeburg Area Community Development Assn., Freeburg IL
Freeport Baseball Association, Freeport PA
Friends Glen, Philadelphia PA
Friends of Ash, Allentown PA
Friends of Children Society, Vancouver WA
Friends of Gummi, Inc., Naples FL
Friends of Phoenix Advantage Charter School, Inc., Phoenix AZ
Friends of the Boardwalk, Inc., Brooklyn NY
Friends of the Great Falls Library, Great Falls VA
Friends of the Hallstead-Great Bend Ranch Library, Hallstead PA
Gallman National Historic District Association, Inc., Gallman MS
Galveston Humane Society, Galveston TX
GAM Home Aid, Inc., Nashville TN
Gateppis Balloons, Waynesboro VA
Georgetown Alliance For Liberty and Freedom, Washington DC
Germantown-Venango Farmers Market Community Development Corp., Philadelphia PA
Gibbs Community Foundation, Oakland CA
GIF Outreach, Inc., Elizabethtown KY
Glenville Health Foundation, Cleveland OH
Glory Foundation, Columbia SC
God First, North Hollywood CA
Good Ground Ministries, Cottonport LA
Good Orderly Direction, Lorain OH
Good Messenger, Antelope CA
Good Samaritan Ministries, Fort Scott KS
Goshen Cancer Foundation, Pataskala OH
Gotell Communications, Dallas TX
Grace Institute, Shaker Heights OH
Grace Retirement Centers, Inc., Pasadena TX
GRC-II Charities, Inc., Middletown NY
Great Divide Orchid Society, Helena MT
Greenhouse Ministries, Inc., Lebanon OH
Greenwich 2000, Ltd., More Philips & Duncan PC, Greenwich CT
Growing Peace Foundation, Kettering OH
Guernsey County Society For the Physically Challenged, Inc., Cambridge OH
Haitian Agency Cultural & Technical Corporation, Atlanta GA
Hale Ohana O Kapaa, Kapaa HI
Hanai I Ka Uhane O Na Keiki to Foster the Spirit of Children, Honolulu HI
Harvey Community Center, Harvey IL
Heart Rock TV, Inc., Franklin TN
Helping Educators Remove Obstacles, Akron OH
Helping Hand For Relief & Development, Inc., Farmingdale NY
Heritage Center For Human and Community Development, Inc., Birmingham AL
Hillcrest Community Services & Free Store, Amelia OH
His Arms Extended Community Outreach Center, Inc., Pompano Beach FL
His Image Creations, Pickerington OH
Hollies Hope, Inc., Metairie LA
Housing Partners Community Development Corporation, Ambler PA
Huggle, Inc., Miami FL
Humane Society of Beaverhead County, Dillon MT
I E C A Foundation of Arizona, Inc., Phoenix AZ
Illyrian Group, Inc., Los Angeles CA
In Motion Sports, Inc., Newport KY
Inner City Perceptions, Inc., Arnold PA
Inspired Ministries, Potrero CA
Institute For Ethics in Education, Hudson OH
Institute For the Economic Development of Children, Philadelphia PA
Institute For the Study of the Magisterial Teaching of the Church, Worcester MA
Institute of Genetics Education, Santa Fe NM
Inter Denominational Energy and Economic Development Coalition, Philadelphia PA
International Football Club of Pennsylvania, Murrysville PA
International Institute of S P O R T, Inc., Georgetown TX
International Shalom Institute, Inc., Miami Beach FL
International Society of Otrhnlrngc Allergy and Immunology, Inc., Pittsburgh PA
Isaiah Services, Laguna Hills CA
Istanbul Heritage Fune, Inc., New York NY
Jackson Purchase Transportation Museum, Inc., Benton KY
James Buddy McGirt Foundation For Children, New York NY
JCLS Ministries, Inc., Camden OH
Jesus Fellowship, San Diego CA
Joe Robbie Foundation For Children, Boulder CO
John & Ada Diedrich 4-H Camp, Inc., Worthington KY
Ju-Jitsu Shotokan Karate Association, Darby PA
Kansas Ferret Association KFA, Lawrence KS
Kay Baxter Foundation, Inc., Spring Valley NY
Kealihooneaiana the Dallas Mossman Voegler Ohana, Honolulu HI
Keep the Faith Foundation, Inc., Jackson MS
Keeshond Sunshine Rescue Foundation, Woodbury MN
Keystone Center of Music and the Arts, Milford PA
Kid Power, Olympia WA
Kiddy City Development Center, Inc., Chicago IL
Kingdom Harvest Ministries, Inc., Los Angeles CA
Koleinu, Reynoldsburg OH
Ladies of Essence, Waterloo IA
Land of Flourishing Virtue, Inc., San Gabriel CA
Leadership Center, Houston TX
Leadership Potential, Inc., Avondale Est GA
Lee County Lacrosse, Inc., Fort Myers FL
Levine & West Group Home For Boys, Hawthorne CA
Liberty Place Clubhouse, Pittsburgh PA
Life Concerns Education and Counseling, Inc., Cincinnati OH
Louisiana Repertory Theatre Company, Houma LA
Lovell Johnson Quality of Life Center, Incorporated, Milwaukee WI
Loveman Village Resident Council, Inc., Birmingham AL
Lucas Outdoor, Inc., Washington Court House OH
M-Pact Youth Services, Cincinnati OH
Mack Ministries, Toledo OH
Maria Olberding Foundation, Cincinnati OH
Maryland Mountain Trust, Inc., Lonaconing MD
Mastee International, Annandale VA
Master of Breakthroughs, Baltimore MD
Matthew Harrington Memorial Fund, Jamison PA
MCPBA Foundation, Inc., Miami FL
Mentoring For Occupational Readiness and Employment, St. Charles IL
Merrifield Estates, Inc., Portsmouth VA
Messiah International Foundation, Beverly Hills CA
Mi Casa Su Casa Housing Development Corporation, Menlo Park CA
Mid Atlantic Golfers Association, Inc., Atlanta GA
Middle Road Foundation, Santa Fe NM
Millennium Center For Digital History, Washington DC
Millennium Philadelphia Celebration, Philadelphia PA
Mine Victims Fund, Charlottesville VA
Mineola Senior Citizens Center, Inc., Mineola TX
Mission Emmanuel, Portland OR
Mobility Impaired Resources, Inc., Billings MT
Montana Mining Association-Mine Safety Program, Helena MT
Mortal Angels, Inc., Carson CA
Motion Picture Industry Charitable Alliance, Springfield OH
Mount Carmel Area School District Education Foundation, Mount Carmel PA
Mu Chapter of Sigma Chi Foundation, Granville OH
Mu Sigma Zeta Chapter of Zeta Phi Beta Sorority, Inc., San Diego CA
Multicultural Art Academy, Dallas TX
N B Cbethel-U S A Housing, Inc., Thirty Two, Newark OH
Name Center — Pelham, Pelham AL
NATAS Northwest Regional Scholarship Foundation, Seattle WA
National Nephrology Technical Certification Board, Sunnyvale CA
National Voluntary Health Facility 5, Inc., Brooklyn NY
Neighborhood Investment Resources, Dayton OH
Neighborhood Learning Options, Inc., Germantown MD
Neighborhood Storehouse Association, Inc., Third Street GA
Nevada Association of State and Drug Abuse Programs, Las Vegas NV
New Community Builders, Inc., Jersey City NJ
New Concept Visions 2000, Inc., Hollywood FL
New Covenant Development Foundation, Heath Springs SC
New Mexico Hispano Entertainers Association, Albuquerque NM
Nisan Young Women Leaders USA, Inc., New York NY
North Carolina Association of Black Lawyers Foundation, Inc., Durham NC
North Carolina Association on Aging Foundation, Rocky Mount NC
North Carolina Dance & Dance Sport Foundation, Raleigh NC
North Central Pennsylvania Ice Sports, Inc., Williamsport PA
North Hardin Youth Cheerleading League, Inc., Radcliff KY
North Star Foundation, Cedar City UT
Northridge Pee Wee Football Association, Dayton OH
Northside Center For Women, Inc., S. Hamilton MA
Northumberland County Organizational Resources For Community Outreach, Kulpmont PA
Oaks Group, Inc., San Antonio TX
Oasis Community Development Corporation, Camden NJ
Ohio Campus Ministry For Korean Students, Inc., Huber Heights OH
Ohio Community Schools Center, Columbus OH
Ohio Firefighters Benevolent Fund, Cincinnati OH
Ohio High School Cup, Springfield OH
Ohio Premier Too, Inc., Dublin OH
Ohio Valley Boxing, Inc., Dayton OH
Ohio Valley Youth Athletics, Inc., Dayton OH
Old Logandale School Historical and Cultural Society, Logandale NV
Olentangy Heritage Foundation, Delaware OH
One Community One Goal, Inc., Miami FL
Opera For Everyone, Inc., Havertown PA
Opera Institute of California, San Jose CA
Orchard Place East at Spartanburg, Inc., Columbia SC
Oxford Animal Rescue Foundation, Inc., Camden OH
Parade Street Development Corporation, Erie PA
Parents and Children Against Drugs, Philadelphia PA
Parents Backing Students, Baton Rouge LA
Parents Empowerment Coalition, Cincinnati OH
Partners For Human Progress, Inc., Somers NY
Patrick F. Knapp Scholarship Fund, Central City PA
Peerspectives, Inc., Syracuse NY
Peggy Still Foundation For Creation & Education of New Music, Inc., Roswell GA
Pennsylvania Performing Arts Company, North Wales PA
Pentecostes Siglo XXI, Anaheim CA
Philadelphia Polo Club, Inc., Villanova PA
Philip Procaccino Memorial Scholarship Fund, Vineland NJ
Phoenix House, Inc., Warren PA
Physicians Council For the Hearing Impaired, Huntington Beach CA
Pike County Youth Soccer League, Waverly OH
Playback Theatre Midwest, Chicago IL
Plover Hill Productions, Inc., Ipswich MA
Plum Street Foundation, Philadelphia PA
Polacek Family Human Needs Fund, Johnstown PA
Police and Community Together Community Volunteer Services, Tacoma WA
Polish American Radiological Education Trust, Boston MA
Polk Community Preschools Association, Inc., Winter Haven FL
Poor Box Consortium For the Arts, Westerville OH
Poplar Bluff Soccer Club, Inc., Poplar Bluff MO
Pot Belly Pig Rescue, Inc., Las Vegas NV
Powhatan Fair Association, Powhatan VA
Praise and Worship Ministries, Dublin OH
Prillerman, Columbus OH
Primera Iglesia Cristiana Nueva Vida Amor Y Verdad, Inc., Buffalo NY
Professional Cosmetologists and Barbers Association, Cincinnati OH
Progressive Youth Foundation, Danville CA
Project Enrichment, Cincinnati OH
Project Feel Better, Inc., White Plains NY
Project Green of Montana, Inc., Butte MT
Prospect Terrace Resident Council, E. Pittsburgh PA
Public Education Foundation of Monroe County, Inc., Monroeville AL
Purpose For Life Foundation, Columbus OH
R Carolina Life Center, Kershaw SC
Rainbow Farms Therapeutic Riding Center, Inc., Atlanta GA
Rainbows End, Inc., Poland OH
Rankin Arts Coalition, Inc., Brandon MS
Reach Out Ministries, Springfield OH
Real Hope Cafe, Fisher WV
Recovery Foundation, Inc., Miami FL
Redeeming Word Christian Academy, Inc., Ft. Lauderdale FL
Region Three School-to-Work Alliance, Lima OH
Rhema Outreach Ministries, Inc., Harleysville PA
Richmond Conservative Union, Richmond VA
Riggers Athletic Club, Honolulu HI
Roberson Economic Development, Inc., Pembroke Pines FL
Rocky Mountain Forestry and Fire Suppression, Littleton CO
Roswell Outdoor Theatrical Association, Inc., Roswell NM
RX2000 Foundation, Minnetonka MN
Safe House Services, Inc., Sherman Oaks CA
Safer Children Agency, S. Williamsport PA
Safety Net Foundation, Philadelphia PA
Saint Jude House, Wichita KS
Samantha Foundation, Ltd., Ellicott City MD
San Francisco Partnership, San Francisco CA
Sanctuary for the Arts, Portland OR
Senior and Disabled Services of North Carolina, Inc., Red Springs NC
Seven Oaks Tenant Association, Kansas City MO
Shabbat New York, Inc., New York NY
Shadowbrook Animal Rescue, Louisville KY
Shamrock Gym of Cincinnati, Inc., Loveland OH
Shelter Eldercare Foundation, Inc., Baltimore MD
Shepherds Learning Centers a Charitable Foundation, Loomis CA
Shiloh Entreprenurial & Economic Development Corp., Plainfield NJ
Sistahs in Good Company, Cedar Rapids IA
Slavic Support and Assistance Association, W. Sacramento CA
Society of Hearing-Impaired Physicians, Inc., Ambler PA
South Bend Firefighters Association, Jacksonville AR
South Central Oregon Domestic Violence Coalition Haven House, La Pine OR
Southern New Orleans Association of the Deaf, New Orleans LA
Sport Psychiatry Foundation, Inc., Pacific Palisades CA
St. Mathews Community Development and Management Corporation, Baltimore MD
Star Toys Museum, Inc., Linthicum MD
Supervise Family Interaction Center, Inc., Grand Blanc MI
Suspicious Cheeselords, Inc., Washington DC
Teen Challenge International Madison Life Center, Inc., Madison WI
Terrace Poe Tennet Council, Inc., Baltimore MD
Tomorrows Hope, Inc., Jefferson WI
Touched By a Paw, Whitewater WI
Transitional Support Services, Ft. Washington MD
Travesties Project, Ltd., Madison WI
Tri-Quest Charities, Inc., La Crosse WI
Trivisions, Inc., New Carrollton MD
Tropic Org Association For Resources & Tropical America, Washington DC
U S-Taiwan Business Forum, Arlington VA
Unique Rescue Base, Ferndale MI
United Neighbors Involved in Quality Urban Exp Unique Development, Inc., Washington DC
United States Chechen Republic Alliance, Inc., Silver Spring MD
Unity Project, Inc., Annapolis MD
Vantage Point Forum, Inc., Colorado Springs CO
Via Dolorosa Genesis Project, Detroit MI
Victims Impact Video, Inc., Owings Mills MD
Viola Club of MD-DC & VA, Inc., Baltimore MD
Wallace Development Corporation, Inc., Riviera Beach FL
Walter Graham Society, Inc., Dayton OH
Warrington House, Inc., Brooklyn ME
Way Out Foundation, Torrance CA
Waynesville Athletic Facilities Committee, Inc., Waynesville OH
We Care Foundation, Inc., Cincinnati OH
Wellness Foundation of San Ramon Valley, San Ramon CA
West Hertel Academy Parent Association, Buffalo NY
White Bear Lake High School Wrestling Booster Club, White Bear Lake MN
Whitehall Day Care Center, Inc., Whitehall WI
Wiconi Teca, Interior SD
Wildtalk, Williams Bay WI
Willie Mae Webb Home For Unwed Mothers, Inc., Minneapolis MN
Wings For Kids, Inc., Mechanicsburg PA
Winnemucca Soccer Club, Winnemucca NV
Wisconsin Black Law Alumni Association Corp., Madison WI
Wisconsin Braille, Cazenovia WI
Wisconsin Deaf Sports Club, Inc., Sun Prairie WI
Wisconsin Education Reform Foundation, Madison WI
Wisconsin Futurity Horse Festival, Pewaukee WI
Wisconsin Handgun Violence Prevention, Milwaukee WI
Wisconsin Multisport, Inc., Madison WI
Wisconsin National Organization For Women Education Fund, Inc., Madison WI
Wisconsin North Youth Ballet State Regional Arts Center, Eau Claire WI
Wisconsin Siberian Husky Rescue, Madison WI
Wisconsin State Youth Baseball League, Inc., Milwaukee WI
With Him, Inc., Oak Ridge TN
Women of God, Walker MN
Y O C A, Inc., Toledo OH
Young Artisans Research & Design Center, Inc., Pittsburgh PA
Young Singers of Darlington, Inc., Darlington SC
Youth Determined to Succeed, Inc., Pittsburgh PA
Youth Education Scholarship Services, Lathrop CA
Youth Owning Urban Responsibilities Service, Minneapolis MN
Yukla27, Lakewood CO
Yuma Family YMCA Foundation, Yuma AZ
Zoelife Ministries, Incorporated, Baton Rouge LA

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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