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Announcement 2004-22

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Internal Revenue Bulletin:

2004-14 April 5, 2004

Announcement 2004-22

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
58 Group, Chicago IL
Abraham Lincoln National Cemetery Support Committee, Frankfort IL
Accessible Creative Theatre, Inc., Carbondale IL
Adeline House an Orphanage, Cleveland OH
Adelphic Historical Restoration Society, Battle Creek MI
African American Community Development Corporation, Canton OH
A H S Restoration, Inc., Anderson IN
Aid Angeles, Inc., Aliso Viejo CA
All My Children Child Care Services, Inc., Cerritos CA
Alliance for Advancement of HIV-AIDS Therapy, Inc., Palm Springs CA
Alpha Baydi Dia Fund, Detroit MI
Alpha Omega Foundation, Inc., Rock Island IL
Amauzari in the USA Organization, Chicago IL
American Friends of Ateres Bnos Yervshalayim, Inc., Chicago IL
American Museum of Magic, Inc., Marshall MI
Ancient World Society, Inc., Wauconda IL
Anger Institute, Inc., Chicago IL
Antioch Mission Fellowship, Buena Park CA
Apiary of Solution & Knowledge, Inc., Indianapolis IN
Arab-American Chamber of Commerce, Chicago IL
Arab-American Congress, Chicago IL
Ark of Safety, Caseyville IL
Ashe, Inc., Yuciapa CA
Asociacion de Fraternidades Guatemaltecas Corp., Lynwood CA
Assistance Foundation, Palm Springs CA
Augusta Homes, Upland CA
Aurora Now Foundation, Tucson AZ
Ayala Athletic Foundation, Chino Hills CA
Baby Basket, Lawrenceburg IN
Backdoor Ministries, Oak Hills CA
Ballet Folklorico Nuestras Tradiciones, Colton CA
Bath Charter Township Housing Commission, Bath MI
Bazan Prayer Ministries Ministerrios de Oracion Bazan, El Canjon CA
Bellaire - Puritas Meals on Wheels, Cleveland OH
Bethel Community Housing Corporation, Detroit MI
Bethel Gospel Missions, Greenville IL
Bethesda Community Development Center, Elgin IL
Black Contractors United Foundation, Inc., Chicago IL
Braceville Parent-Teacher Community Organization, Braceville IL
Brighter Futures, Chicago IL
Brightwood Children and Family Cooperative, New Phila OH
Brosmer Serenity Club, Inc., Jasper IN
Bucktown Neighbors, Chicago IL
Business Network of Indiana, Inc., South Bend IN
Business United Officers and YouthB U O Y I, Detroit MI
California Heritage Dancers, Temecula CA
California Wildland Fire Fighter Memorial Committee, Romoland CA
Camp Whitley, Inc., Columbia City IN
Care With Love Services, Kalamazoo MI
Caring About Nursing Disability Organization, Lyndhurst OH
Case Management Worldwide, San Diego CA
Catholic Homily, Marengo OH
Celebrate Me Home, Inc., Palm Springs CA
Center for Emergency Management, Troy MI
Center for Informed Health Care Decisions, Chicago IL
Central America Gospel Mission Center, Anaheim CA
Cerebral Aneurysm-Tumor Survivors CATS, Lansing MI
Cerulean Dance Theatre, Chicago IL
Charities of Indianapolis, Indianapolis IN
Chicago Area AA Womens Luncheon, Inc., Downers Grove IL
Chicago Help for Israels Cemeteries & Graves Organization, Chicago IL
Chicago Neighbors United, Inc., Itasca IL
Chicago Wind City Artists, Inc., Chicago IL
Child Rescue International, Mesquite TX
Childrens Center of Excellence, Inc., Toledo OH
Childrens Life Line Foundation, North Bergen NJ
Childrens Voices, Ada MI
Chinese-American Voters Alliance, Chicago IL
Chino Hills Community First, Chino Hills CA
Christ Reaching Asia Mission Worldwide, Inc., Bedford IN
Christian Service Enterprises, Schoolcraft MI
Citizens for Community Values of San Diego, Solano Beach CA
Clarence Darrow Foundation, Chicago IL
Classic Cruisers, Perris CA
Cleveland Home Town Program, Cleveland OH
Cleveland Nama Hatta Program, Cleveland OH
Clissold School Endowment, Ltd., Chicago IL
Coalition for Better Schools and Communities, San Diego CA
Coalition for United Community Labor Force, Chicago IL
Cobalt Ensemble Theatre, Inc., Chicago IL
Committee for Improvement of Emerson Community Development Corp., Gary IN
Committee to Restore America Foundation, Oceanside CA
Common Education Foundation, Chicago IL
Community Collaboration for Economic Development, Champaign IL
Community Collaborative Outreach Gift, Ypsilanti MI
Community Concern for Families and Youth Freedom, Joliet IL
Community Leadership Council, South Bend IN
Community Link Foundation, Inc., Ann Arbor MI
Community Planning Association, Detroit MI
Community Preservation Association, Inc., Naperville IL
Conversemos, Inc., Chicago IL
Corona Panthers Junior All American Football, Corona CA
Corporation for Community Housing, Chicago IL
Crayons for Kids Foundation, Cleveland OH
Creative Flowering Through the Performing Arts, Chicago IL
Creative Problem Solving Institute, Inc., Chicago IL
Critical Incident Stress Management Indiana Network, Inc., Greenfield IN
Crossroads Christian Ministries International, Inc., San Diego CA
Curtis Research Institute, Inc., Toledo OH
Dads of Michigan, Southfield MI
Delta Centre for Arts & Cultural Affairs, Inc., Grand Rapids MI
Demand Clean Air, Yorba Linda CA
Depressive-Manic Depressive Group of Henry County, Geneseo IL
Desert Gold Computer Resource Center, Yucca Valley CA
Desert Hot Springs Community Task Force, Desert Hot Springs CA
Detroit Classical Radio Corporation, Detroit MI
Detroit Lady Roadrunners, Detroit MI
Detroit Track and Field Old Times Association, Detroit MI
Dis N Dat Entertainment, Inc., Indianapolis IN
Dover New Philadelphia Community Youth Soccer Association, Inc., New Philadelphia OH
EAI Employment Resources, Inc., Taylor MI
Earth for All, San Diego CA
Earth Resource Foundation, Costa Mesa CA
East Side Baseball League, Inc., Gary IN
Eco Unity, San Diego CA
Economic Development Council, Chicago IL
Einterz Amdg Foundation, Inc., Indianapolis IN
Elderly Mission of Los Angeles, Inc., Los Angeles CA
Eliza Tibbets Statue Foundation, Inc., Riverside CA
Emanon Club of Ypsilanti, Inc., Ypsilanti MI
Emerge Consortium, Toledo OH
Endangered Small Animal Conservation Fund, Monmouth IL
Enterprising Spirits Organization of San Diego, San Diego CA
Epic Drumline, Inc., Taylor MI
Ethics for America, Carrollton IL
Euclid Elementary School Community Foundation, San Diego CA
Evergreen Institute on Elder Environments, Bloomington IN
Families for Effective Autism Treatment, Oceanside CA
Family Systems, Inc., Bedford Hts OH
Fathers Support Association, Painesville OH
Fazes Production, Inc., Lake Elsinore CA
Federation of International Baseball, Moreno Valley CA
Federation of Vietnamese Catholics in the U S A, Clawson MI
F E E D S Corp., Davenport IA
Feminine Sanctuary, Dulzura CA
Financial Aid to Grandparents Raising Grandchildren Foundation, Calumet Park IL
First Christian Ladies Affirming Salvation to Sisters, Indianapolis IN
Fit Frogs, Inc., Greenwood IN
F I T C H, Inc., Chicago IL
Flo-Jo Memorial Community Empowerment Foundation, Mission Viejo CA
Focus First, Inc., Carlsbad CA
Focus Group, Perris CA
Foodmobile, Inc., Indianapolis IN
For the Children, Inc., Southfield MI
Forest Hills Youth Football League, Ada MI
Fort Wayne Tutoring Foundation, Fort Wayne IN
Foundation for Advancement in Media Education, Southfield MI
Foundation for Handicapped Mobility, Indianapolis IN
Free Riders Community and Youth Outreach Service, Detroit MI
Freedom Credit Counseling Service, Inc., Franklin TN
Friends of Bills Family, Chicago IL
Friends of Gary Public Library, Gary IN
Friends of Lightning Bend and the Pines, Belding MI
Friends of Owen County, Inc., Spencer IN
Friends of Roanoke Scouting, Inc., Huntington IN
Friends of South Africa, Detroit MI
Friends of the Forgotten, Prospect Heights IL
Friends of the Oscoda County Library, Mio MI
Friends of the Swim Team, Inc., Linton IN
Friends of the Victory, Inc., Evansville IN
Front Row Center, Inc., Seal Beach CA
Galama Mountains Conservation Fund, Inc., New York NY
Garish House, Caledonia OH
Garth Youth Services, Inc., Chicago IL
Gathering Point, Chicago IL
Genesis Counseling, Inc., Enid OK
Gilead, Chicago IL
Glenwood Baseball, Inc., Glenwood IL
Global Action Network, San Diego CA
Globewings, Akron OH
Golden Corridor Association for the Education of Young Children, Schaumburg IL
Golden Dreams for Children Foundation, Plainfield IL
Goshen Arts Alliance, Goshen IN
Gospel Quartet Society, Inc., Yorba Linda CA
Graduate Psychology Students Community Outreach Foundation, Rolling Meadows IL
Grand River Improvement Association, Detroit MI
Grant County Wrestling Club, Jonesboro IN
Great Chung Hwa Higher Education Foundation, Rancho Palos Verdes CA
Great Lakes Credit Counseling, Grand Rapids MI
Greater Alton Community Development, Inc., Alton IL
Greater Brighton Area Chamber Foundation, Brighton MI
Greater St. Stephen Non-Profit Housing Development Corporation, Detroit MI
Growth Ministries, El Cajon CA
Grupo Folklorico Xcaret, Santa Ana CA
Haiku North America-Chicago 1999, Evanston IL
Hamilton Foundation of Chicago, Chicago IL
Hand-Up Foundation, St. Charles IL
Harrison-Brook Life Enhancement Center, Inc., Indianapolis IN
Have Luv, Incorporated, Moreno Valley CA
Health & Habitat for the Elderly, Upland CA
Heartland Communities, Inc., Ft. Wayne IN
Heavenly Helpers, Inc., San Bernardino CA
Heavens Gifts Youth and Family Services, Moreno Valley CA
Help the Kids Foundation, Inc., Palm Beach FL
Henry County Safe House, Inc., Kewanee IL
Hepatitis United, Oregon IL
Heritage Child, Inc., Gary IN
High Kicks for High Hopes, Taylorsville IL
High Score, Pomona CA
Highschool of Commerce East Commerce Alumni Assoc., Lansing MI
Hillside Neighborhood Improvement Association, Benton Harbor MI
Hispanic Illinois State Law Enforcement Association Foundation, Chicago IL
Homeless Rehabilitation and Recovery, Inc., Urbana IL
Homerville Little League, Homerville OH
Hometown Cinema, Inc., Woodland Hills CA
Hometown Sports & Recreation, Inc., Las Vegas CA
Hondures Relief Fund, Schaumburg IL
Hope 21, Indianapolis IN
Hope Cancer Fund, N. Hollywood CA
House of Luke Ministry, Hemet CA
House Rabbit Society of Chicago, Prospect Heights IL
Housing Coalition for Urban Advancement, Cleveland OH
Huntertown Hurricanes Youth Soccer Club, Inc., Fort Wayne IN
Illinois Baptist Bible Fellowship, Decatur IL
Illinois Educators Advocacy Retirement Network, Inc., Springfield IL
Illinois Sports Hall of Fame and Museum, Peoria IL
Illinois State Taekwondo Association, Arlington Heights IL
Impact Staffing, Inc., Grand Rapids MI
Imperial Valley Childrens Services, Calexico CA
In the Spirit of Ujima, Inc., Mansfield OH
Independent Living Center for Brain Injury Survivors, San Diego CA
Indian Creek Military Museum, Petersburg IL
Indiana Association of Drug Court Professionals, Lawrenceburg IN
Indiana Hall of Fame, Inc., Indianapolis IN
Indiana National Organization for Women Foundation, Inc., Indianapolis IN
Indiana State Title I Parents Steering Committee, Indianapolis IN
Indiana Volks Clubs, Plainville IN
Inland Counties Hispanic Roundtable, San Bernardino CA
Inland Empire Police Canine Association, Ontario CA
Inner City Voices and Visions Project, Detroit MI
Inner Prizes Perform, Chicago IL
Institute for Anti-Aging Medicine, San Marcos CA
Institute for Classical Art, Steubenville OH
Institute for the Study of Academic Racism, Big Rapids MI
Interactive Gym, Inc., Carmel IN
International Care Services, Detroit MI
International Christian Broadcasting, Inc., Newport Beach CA
International Christian Fellowship for Mission Chicago Chapter, Chicago IL
International Medical Assistance, Ada MI
International Missing Children Network, Inc., Indianapolis IN
Internet Society of Orthopedic Surgery and Trauma, Chicago IL
Ironwood Theatre Project, Chicago IL
Italian American Womens Organization, Melrose Park IL
James Gallagher Sr. Memorial Fund, Oak Lawn IL
Jasper County Interfaith Alliance, Inc., Rensselaer IN
Jesse Campbell Memorial CDC, Chicago IL
Jesus Video Project North County, Escondido CA
Jim Mullen Charitable Foundation, Niles IL
John Green, Sr. Golf House for Kids, Inc., Indianapolis IN
Jubilee International, Inc., Carmel IN
Keeping Up the Faith for the Future, Inc., Clinton Twp MI
Kids Not Criminals, Inc., Chicago IL
Kim Moore Ministries, Plymouth MI
Kingdom Climbers, Inc., Indianapolis IN
Kisses for Kids, Indianapolis IN
KJU, Incorporated, Upland CA
Kokomo Childrens Choir, Kokomo IN
Ktiv Noam, Inc., W. Bloomfield MI
La Casa Del Alfarero, Chicago IL
Lady Lions Hockey Club, Lagrange IL
Lafave Scholarship Fund, Inc., Jackson MI
Lake Pointe Homeowners Association of NW Ohio, Toledo OH
Lakeview Center for Education, Niles IL
Land of Lincoln Wheelchair Athletic Association, Petersburg IL
Lanesville Improvement Fund, Incorporated, Lanesville IN
Leadership Education Seminar Facilitator Team, Oceanside CA
Let the Children Play, Paris Crossing IN
Lewis Cross Babe Ruth Parents Organization, Inc., Onward IN
Life Impact Ministries International, Rancho Santa Margarita CA
Life Long Fitness, Inc., Detroit MI
Light for the Lost Mission, Sacramento CA
Linda E. Beck Mission for Women and Youths, Long Beach CA
Linnie B. Robertson Crises Intervention Center, Chicago IL
Little Thunder Kids Golf Foundation, Inc., S. Madison OH
L O C of Detroit, Inc., Detroit MI
Lordstown T O G E T H E R, Inc., Lordstown OH
Love Outreach Development Center, Inc., Indianapolis IN
Love Unlimited Ministries, Prospect Heights IL
Madison Co. Sheriffs Dept. Police Benevolent and Protective Association, Edwardsville IL
Magic of Children Foundation, Birmingham MI
Mahogany in Motion, Highland CA
Mahogany Scholarship Foundation, Chicago IL
Main Street Sandwich, Sandwich IL
Mamie Bone Foundation, Chicago IL
Manchester Baseball Association, Inc., Alliance OH
Manufacturing Technology Center at Indianapolis, Inc., Indianapolis IN
Maranatha Ministries Worldwide, Inc., Detroit MI
Margeys River of Hope, McHenry IL
Marquis Foundation, Inc., Lafayette IN
Marriage Forum Foundation, San Diego CA
Maurice James Ministries, Inc., Chicago IL
Mediation Center for Justice, Apple Valley CA
Medical Assess Foundation, Gates Mills OH
Memorial Pointe Health Care Center, Inc., Evansville IN
Meta Driscoll Homes, Palm Desert CA
M G A Booster Club, Riverside CA
Michigan Hispanic Senior Citizens Coalition, Southfield MI
Michigan Jazz Festival, S. Lyon MI
Millstadt Community Band, Millstadt IL
Milton Brunson Foundation, Westchester IL
Minority Communications Resource Organization, Youngstown OH
Minority Economic Development Council of Jefferson County, Inc., Steubenville OH
Miracle Outreach, Longbeach CA
Mission Monroe Co., Monroe MI
Mission of Jehovah Yireh, Lucerne Valley CA
Mission Perspective, Inc., Harlingen TX
Mohan Narasimhan Memorial Tr 010197, Cerritos CA
Monroe County Taxpayers Association, Inc., Bloomington IN
Moriah Community Development Corporation, Chicago IL
Mountainaires Community and Family Life Services, Inc., Detroit MI
Mugunghwa Association USA, Garden Grove CA
Muslim Prisoners Assistance Association, Dearborn Heights MI
Mustard Seed Society International, Cypress CA
Na Hoa O Ka Hale Kanu, Colton CA
National Church Music Conference, Inc., Indianapolis IN
National Image Development Center, Inc., Detroit MI
National Jewish Education Foundation, Inc., Chicago IL
National Scholastic Speedskating, Inc., Champaign IL
National Youth Innovations, Inc., Chula Vista CA
National Youth Motivation and Education Center, Inc., Detroit MI
Natures Lifeguard, Inc., Trinidad CA
Needy Not Greedy, Madison Heights MI
Nehemiah Urban Church Ministries, Chicago IL
New Beginnings Foster and Adoptive Family Support Group, Hastings MI
New Hope Healing Institute, Inc., Indianapolis IN
New Life Foundation, Upland CA
NGB Community Outreach and Nonprofit Housing Corporation, Ecorse MI
North American Association for Service Education and Relief, Alta Loma CA
Northrop Choral Association, Fort Wayne IN
Northwest Ohio Junior Baseball Club, Fostoria OH
Northwest Ohio Sports, Inc., Toledo OH
OBCA Housing Corporation, Detroit MI
Oceanside Community Consortium Board, Oceanside CA
Of Course It Is Productions, Chicago IL
Ohio Opera Theatre, Canton OH
Ohio Valley Animal Shelter, Incorporated, Cannelton IN
Ohio Youth Athletics Support Group, Akron OH
Okinawan Non Profit Karate Group, Escanaba MI
Omega-Alpha Club, Midland MI
On With the Show Theatre Company, Maywood IL
Operation Reapp, Ontario CA
Oponganon Sa Amerika, Cerritos CA
Orange County Blaze Softball Club, Laguna Niguel CA
Orange Countys Helping Hands Foundation, Irvine CA
Ottawa County Realtors Charitable Tr Fund, Port Clinton OH
Own 4 Less, Inc., Lakewood CA
Painting San Diego, La Jolla CA
Palm Springs Pride, Palm Springs CA
Parker Family Gospel Tour, Inc., E. Palestine OH
Parkinsons Movement and Disorder Foundation, Fountain Valley CA
Pastoral Care and Counseling Ministry of Southern California, Laguna Hills CA
Path to Rome, Chicago IL
Patriots American Legion Baseball Boosters, Buffalo Grove IL
Pause for Patriotism, Bradley IL
PBA Tour Foundation, Inc., Akron OH
Perry County Museum, Inc., Cannelton IN
Phillip Street Friends, Southfield MI
Phoenician Society, Inc., Indianapolis IN
PJAM, Inc., National City CA
Play and Learn, Incorporated, Diamond Bar CA
Polish Humanities Foundation, Chicago IL
Preparatory Youth-Sports, Inc., Indianapolis IN
Prescription Dog Love, Inc., Seville OH
Preserving Communities Through Economic Unity, Harvey IL
Price Adult Family Homes, Toledo OH
Project HMS Detroit, Canada
Project Impact-Plus, Champaign IL
Promoting Peace in Our Communities, W. Bloomfield MI
PTSA Michigan Congress of Parents Teachers and Students, Walker MI
Quo Vadis, Redlands CA
Rahmat-E-Alam Foundation, Hoffman Estate IL
Rainbow Steps to Nature, Traverse City MI
Ralph Bell Little Egypt Crusade, Inc., Centralia IL
Rapid River Anishnabeg Powwow Assoc., Rapid River MI
Ray Shine Foundation, Inc., Artesia CA
Reaching Kids Foundation, Costa Mesa CA
Redlands Theater Arts Corporation, Redlands CA
Reflections of Love, Inc., Chicago IL
Restoration, Hillsdale MI
Retrouvaille of Orange Coast, Inc., Orange CA
Rexford Center for Therapeutic Riding, New Haven MI
Rick Sullivan Foundation, Oak Forest IL
Ridgewood Students Music Education Booster Association, Inc., W. Lafayette OH
Rising Sons-Alpha Psi Omega, Toledo OH
Rising Star Ministries, Inc., Jacksonville IL
Riverboat Child Care Center, Inc., Madison IN
Robbins Action to Deliver Shelter, Inc., Robbins IL
Rose of Sharon Development Corporation, Detroit MI
Rose Reder Memorial Scholarship Fund, Toledo OH
Round Lake Area B E S T, Incorporated, Round Lake IL
RTW Services, Inc., Garden Grove CA
Rugrats, Inc., Grayling MI
Running Rebel Track Club, Cuyahoga Falls OH
Rural Community Assistance Center, New Berlin IL
Rutland Township Historical Society, Hampshire IL
Saginaw Clergy Community Development Corporation, Saginaw MI
Saginaw Survivors of Suicide, Inc., Saginaw MI
San Diego Grand Prix Kids, San Diego CA
San Diego Post 6 Activities Foundation, San Diego CA
Save the Cottage Association, Evanston IL
School of Ministry Training, Berea OH
Second Chance Animal Rescue & Education Network, Madison WI
Second Chance Thoroughbred Adoption Agency, Blanchard MI
Shawn K. Crawford Memorial Education Foundation, Chicago IL
Sierra Leone Association of Michigan, Inc., Oak Park MI
Skills Ville Youth Corporation, Detroit MI
Sleeping Bear Literacy Foundation, Chelsea MI
Slovak-American International Cultural Foundation, Inc., Wauconda IL
Slovenians of California, Fontana CA
Small Fri Academy, Inc., Merrillville IN
Smart N Safe Foundation, Hemet CA
Society for Manic Depression, Las Vegas NV
Society for the Advancement of African Americans, Detroit MI
Sonye, Chicago IL
South Euclid Lyndhurst Youth Football, Lyndhurst OH
South Suburban and Vicinity Ministers Fellowship, Harvey IL
Southeastern Indiana Emmaus Community, Inc., Dillsboro IN
Southern California Public Transportation Corporation, Irvine CA
Southern California Velodrome Association, Encinitas CA
Southern Illinois Evangelistics Association, Carbondale IL
Southwest Illinois Swimming Association, Godfrey IL
Sri Venkateswara Psychiatric Foundation, Incorporated, Bloomfield MI
St. Elmo Fifth Quarter, St. Elmo IL
St. Joseph Community Programs, Inc., Detroit MI
Standardbred Pleasure Horse Organization SPHO Midwest, Aurora IL
Stars of Lebanon American Society of Cleveland, Cleveland OH
Stewart Francke Leukemia Foundation, Bloomfield MI
Stop the Abuse Against Forever, Inc., Spiceland IN
Straight Legs Foundation, Palm Desert CA
Stretching the Limits II, Beachwood OH
Students Helping Seniors, Inc., Swartz Creek MI
Sugoi Ministry, San Diego CA
Summit Housing Consortium, Inc., Bloomington IN
Sunrise Ballet Theatre, Anaheim CA
Swann Gallery Educational Corporation, Detroit MI
Taft Homes Resident Council, Peoria IL
Tailored Living Concepts, Stanton MI
Talking Bible Project, Escondido CA
TDM, Inc., Indianapolis IN
Tee and Company Community Choir of Joliet, Inc., Joliet IL
Thunder Bay Soccer Association, Alpena MI
Todd Ministries International, Costa Mesa CA
Tongan Charity Community of Orange Los Angeles & San Bernardino Cntys, Claremont CA
Total Living Concepts, Inc., Hemet CA
Traveling Trunk, Santa Ana CA
T R E E S Training Reaching Educating Empowering for Success, Detroit MI
Treesamerica, Incorporated, Derby KS
Triple Eagle Ranch, Encinitas CA
Triumph Ministry Group, Gates Mills OH
Tru-Sources Assisted Living Facilities, University Park IL
Tustin Youth Football, Inc., Tustin CA
Ultimate Goals of America, Inc., Chicago IL
United Cambodian Charity, Inc., Lemon Grove CA
United Community Service of Harvey, Incorporated, Chicago IL
Universal Language Foundation, Inc., Indianapolis IN
Upward Bound Recovery Ctr., Indianapolis IN
Urban Love Community Development Corporation, Chicago IL
Urban Non Profit Development Corporation, Detroit MI
U S Missionaries Aid Relief, Ltd., Evergreen Park IL
Venerations, La Mesa CA
Versailles Community Center, Inc., Versailles IN
VEVE Visual Environments for Visual Education, San Diego CA
Vic Miller Foundation, Novi MI
Victorious Living, Rialto CA
Victory Foundation, Inc., Cleveland OH
Vigo County Agencies of Emergency Response, Incorporated, Terre Haute IN
Villa Park, Inc., Carbondale IL
Virtual Christianity, Inc., Lincoln IL
Vision Community Outreach Organization, Detroit MI
Vision for the Advancement of Twinsburg Township, Twinsburg OH
Vision Thru Fine Art, Inc., Chicago IL
Visions of Grace Urban Enrichment Community Center, Inc., Markham IL
Visual Archives Foundation, Temecula CA
Volunteers for Animals, Memphis TN
Warsaw Community Schools Theater Boosters, Warsaw IN
Washington Park Foundation, Chicago IL
We Too Club, Inc., Sandusky OH
Wesley Foundation, Shadyside OH
West Hills High School Foundation, Inc., Santee CA
West Michigan Waves Disabled Sports Team, Grand Rapids MI
West Town Alternative Health Project, Chicago IL
Westside Pastoral Coalition for AIDS, Chicago IL
WFC Foundation, Springfield IL
White County Family YMCA, Inc., Monticello IN
Whiteside County Crime Stoppers Program, Inc., Sterling IL
William Simpson Essay Scholarship Foundation, Park Forest IL
Willingham Foundation, East Lansing MI
Wings of Hope Training Center, Chicago IL
Women Quest, Lansing MI
World Bar Association, San Juan Capistrano CA
World Food and Disaster Relief Programme, Inc., Madison Heights MI
World Harvest Ministries, Inc., Evansville IN
World Sports Production, Inc., Olympia Fields IL
Yemen Arab American Center for Economic and Social Service, Detroit MI
You Can Beat the Odds, Inc., Little Rock AR
Young Dads, Inc., Grand Rapids MI
Youth Enterprises, Chicago IL
Youth Excellence in Sports, Inc., Traverse City MI
Youth Learning Innovation & Networking for Knowledge & Success, Detroit MI
Zeta Rho Foundation, Inc., Harbor City CA

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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