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Announcement 2004-28

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Internal Revenue Bulletin:

2004-16 April 19, 2004

Announcement 2004-28

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
10th Cavalry Buffalo Soldiers Association, Inc., Atlanta GA
312 Coldun Institute, Incorporated, Louisville KY
A-Z Women Center, Inc., Maitland FL
AAR Counseling Services, Inc., Naples FL
Above and Beyond, Inc., Nashville TN
Academy of Youth Athletics, Inc., Augusta GA
Acting Out Theatre Company, Incorporated, Atlanta GA
Actors Repertory Theatre of Naples, Inc., Naples FL
Affordable America Housing, Inc., Palm Harbor FL
Affordable Housing Organization of Florida, Inc., Winter Haven FL
Against the Flow Ministries, Inc., Nashville TN
Agape Restoration Center, College Park GA
Albemarle Gymnastics Booster Club, Elizabeth City NC
All About U Employment Services, Inc., Tallahassee FL
Always Believe Foundation, Greensboro NC
Amerihome, Inc., Atlanta GA
Andy Smithey Foundation-Diabetes Research & Awareness, Inc., Alpharetta GA
Animals Animals Animals, Inc., Palm Bay FL
Anointed Hands Early Learning Center, Inc., Decatur GA
Appalachian Standown, Huntington WV
Appalachian Wilderness Experience, Asheville NC
Apple Classic Scholarship Fund, Walhalla SC
Archbishop B A Idahosa Foundation, Temple Hills MD
Archway Regional Tourism Association, Zachariah KY
Ark Foundation, Henderson NC
Ark of Jackson County, Inc., Jefferson GA
Arkadelphia Housing Group, Arkadelphia AR
Asian Pacific Alliance Educational Foundation, Inc., Columbus GA
Association for Women Attorneys Foundation, Memphis TN
Association of Gospel Songwriters, Atlanta GA
Athletics International, Inc., Marietta GA
Atlanta 2000, Atlanta GA
Atlanta Wild Animal Rescue Effort, Inc., Decatur GA
Atlanta Youth Classical Theatre Company, Clarkston GA
Augusta Georgia Sports and Achievement Hall of Fame, Inc., Augusta GA
Babies of Georgia Fund, Inc., Marietta GA
Barnes Golden-Age Haven, Inc., Columbus GA
Barton Housing, Inc., Dunn NC
Basic Beginnings, Inc., Decatur GA
Beauchamp Tower Information Systems Corp., Milton FL
Bethany Manor, Elizabeth City NC
Bethany Missions, Inc., Atlanta GA
Bethursday Business Park, Inc., Atlanta GA
Big Hammock Archaeological Foundation, Inc., Sarasota FL
Birchwood Learning Center, Inc., Durham NC
Birdawg Ministries, Thompsons Stn TN
Birmingham African-American Arts and Heritage, Inc., Birmingham AL
Bishop Spalding Council No 2761 Knights of Columbus Charities, Inc., Louisville KY
Black Belt World College Scholarship, Raleigh NC
Bluegrass Community Marriage Task Force, Lexington KY
Bold Maids Productions, Durham NC
Bookworm Learning Center, Walnut Cove NC
Bosnian Community, Inc., Louisville KY
Boys & Girls Club of Pleasants County, Inc., St. Marys WV
Boys & Girls Club of Thomson, Inc., Thomson GA
Bradford Booster Club, Bradford TN
Brandlewood Neighborhood Association, Inc., Savannah GA
Break the Cycle, Inc., Loudon TN
Breathitt County Community Council, Inc., Jackson KY
Brentwood Blaze, Inc., Brentwood TN
Brian Bloodworth Stroke & Head Injury Research Foundation, Inc., Whitehouse TN
Bridge Health Foundation, Inc., Nashville TN
Bright Hope, Inc., Ringgold GA
Brother and Sisters Help End Straits, Lithonia GA
Brown Magnolia CDC, Marianna AR
Bukharian Jewish Community of Atlanta, Inc., Marietta GA
Cameron Community Club, Inc., Cameron SC
Cannon Baptist Child Development, Spartanburg SC
Canopy Oaks Parent Teacher Organization P T O, Tallahassee FL
Care for Caregivers, Inc., Roswell GA
Caring Hearts Organization, Seminole FL
Carolina Cardinals, Charlotte NC
Carolina Sailing Center, Hilton Head SC
Carolinas Heritage Tourism Network, Incorporated, Wilmington NC
Catoma Volunteer Fire Protection Authority, Inc., Montgomery AL
CCSCN, Inc., Greenville NC
Center for Democratic Initiatives, Inc., Tijeras NM
Center for Orthotic and Prosthetic Rehabilitation Institute, Inc., Louisville KY
Central Atlanta Neighbor, Inc., Atlanta GA
Centurion Outreach, Inc., Jackson TN
Changed by Choice Ministries, Inc., Orlando FL
Chapman Learning Center, Inc., New Corp., Knoxville TN
Charleston Interactive Museum, Charleston SC
Charlotte Fire Girls Basketball Club, Charlotte NC
Charlotte Research Center, Charlotte NC
Charter School Resource Center of Tennessee, Nashville TN
Chattahoochee Foundation, Marietta GA
Cherokee Indians of Georgia, Inc., Albany GA
Children Aid Society of Atlanta, Inc., Atlanta GA
Children-R-Special, Inc., Clarksville TN
Chipola Boys and Girls Club, Marianna FL
Choices-Turning Point, Inc., Palm Bay FL
Christ is the Answer Ministries, Inc., Greenwood SC
Christ the Rock Ministries, Inc., Kodak TN
Christian Attic, Inc., Raleigh NC
Christian Child Care Center, Inc., Memphis TN
Christian Education Foundation, Inc., Dade City FL
Christian Golfers Association of Middle Tennessee, Laverne TN
Christian Radio Media, Inc., Homosasa FL
Christians for Community Awareness, Inc., Durham NC
City of Orangeburg Community Development Corporation, Orangeburg SC
Clarence Rose Foundation, Goldsboro NC
Clarion Call, Inc., Gastonia NC
Classical Music Association Charlotte, Charlotte NC
Clay County Consolidated Childrens Charities, Inc., Orange Park FL
Clericare, Memphis TN
Cleveland Community Playground Committee, Cleveland TN
Coalition to Abolish the Fur Trade, Dallas TX
Coatopa Belmont Volunteer Fire Department, Inc., Coatopa AL
Columbians Housing Project, Inc., Lexington KY
Communities for Kids, Belmont MS
Communities Undertaking Technological Empowerment, Inc., Stone Mountain GA
Community and Children in Crisis, Inc., Norcross GA
Community and Economic Development Center, Inc., Manning SC
Community Benefit Network, Inc., St. Petersburg FL
Community Care Center of Brandon, Inc., Valrico FL
Community Empowerment Project, Orlando FL
Community Helps of Coosa County, Inc., Goodwater AL
Community Light, Altamonte Springs FL
Community Policing Interaction Association, Inc., Apopka FL
Community Recreation & Sports, Inc., Ashland KY
Community Urban Design Center, Raleigh NC
Compassion Ministries of Indian Trail, Inc., Indian Trail NC
Concerned Citizens of Clarksville, Clarksville TN
Concert America Foundation, Inc., Raleigh NC
Coney Island Sports Foundation, Inc., Brooklyn NY
Courtwatch of Hillsborough County, Inc., Tampa FL
Creative Community Services, Inc., Charlotte NC
Crohns Disease Research, Inc., Winter Park FL
Cultural Arts of Spencer County, Inc., Dale IN
Daedalus Group, Inc., St. Petersburg FL
Daily Devotion, Inc., Charlotte NC
Dakota Youth Project, St. Petersburg FL
D A L E Fund, Inc., Stone Mountain GA
Dan Land and Derrick Moore Pro Football Camp, Albany GA
Dance to a Different Drum, Inc., Atlanta GA
Dances of Youth Dance Arts Nurturing the Creative Essence, Greensboro NC
Dawn Foundation, Inc., Port Orange FL
Daybreak Consultants Service, Inc., Atlanta GA
DB Baseball, Inc., Daytona Beach FL
Dearing Foundation, Inc., Macon GA
Devi, Moundsville WV
Diamond Association, Inc., Marietta GA
Disabilities & Religion Project of Florida, Inc., Lakeland FL
DLC Foundation, Inc., Austell GA
Dream Builders Foundation, Inc., Atlanta GA
Dream Catchers Therapeutic Riding Center, Inc., Conway SC
DWC Foundation, Inc., Augusta GA
Eagles Wings Outreach, Inc., Tallahassee FL
Early Childhood Development Institute, Inc., Tucker GA
Easley High School Loyalty Association, Inc., Easley SC
East Carolina Community Services, Inc., Greenville NC
East Tennessee Pride Basketball Association, Bristol TN
Eco Access, Durham NC
Ecuadorian League of Florida, Inc., Miami FL
Educational Communication, Incorporated, Memphis TN
Educational Solutions, Inc., Jacksonville FL
Ellis Cross-Country Fire Department, Inc., Salisbury NC
Emma Louise Eagan Scholarship Fund, Smyrna GA
Employment Opportunity, Valdosta GA
En Casa, Inc., Macon GA
Ethiopian Community Association in Memphis, Memphis TN
Exchange Club Center for the Prevention of Child Abuse, Inc., Tallahassee FL
Ezras Team Enterprise, Inc., Stone Mountain GA
Fairview Town Crier, Fairview NC
Families & Youth for Christ, Maynardville TN
Family Alternatives, Kingstree SC
Family Crisis and Intervention Center, Fayetteville NC
Fandango Farms, Hickory NC
Fayette Animal Association, Somerville TN
Feed My Sheep Soup Kitchen, Inc., No. Augusta SC
Fertility Foundation, Inc., Charlotte NC
Fighting Aids for Kids Foundation, Mt. Juliet TN
First Chance Variety House, Marietta GA
First Church of God Lenoir Child Development & Learning, Lenoir NC
Fit for Eternity Ministries, Escondido CA
Florida Arts & Cultural Education, Inc., St. Petersburg FL
Florida Cancer Society, Inc., St. Petersburg FL
Florida Foundation for the Future, Melbourne FL
Florida Voters League, Inc., Ocala FL
Florida World Museum of Natural History, Incorporated, Clearwater FL
Fort Hill Ice House, Inc., Louisville KY
Foundation for Advancement of Children Through Technology, Inc., Atlanta GA
Foundation for Sun Valley, Inc., Matthews NC
Fourth Avenue Step Team, Inc., Tallahassee FL
Freedom Farm Ministries, Inc., St. Augustine FL
Friend in Need Foundation, Pembroke NC
Friend to Friend of East Tennessee, Morristown TN
Friends of International at Mobile, Inc., Mobile AL
Friends of the Anna Porter Public Library, Gatlinburg TN
Friends of the Veterans Affairs Medical Center Foundation, Inc., Birmingham AL
Friendship & Resources for International Edification & Nurturing

Zones, Inc.,

Columbus GA
Frog Loggers, Inc., Lexington KY
Full Net, Inc., Louisville KY
Funset Social and Charity Club, Huntsville AL
Gandhi Foundation of USA, Inc., Stone Mountain GA
Gardner Foundation, Inc., Fort Mill SC
Gateway Pet Rescue, Inc., Blue Ridge GA
Gateway Towers Resident Council, Incorporated, Chattanooga TN
Genesis Group of Lebanon, Lebanon TN
Georgia Council on High School Dropout Prevention, Inc., Atlanta GA
Georgia Evaluation and Satisfaction Team, Inc., Talking Rock GA
Georgia Rocket Basketball, Inc., Snellville GA
Giant Step Family Preservation Centers, Inc., St. Petersburg FL
Gilbert Baker Ministries, Inc., Smithfield NC
Gills Creek Watershed Association, Columbia SC
Given in Love Adoption Agency, Inc., Mary Esther FL
Glad Tidings Ministries, Statesville NC
Global Vision Ministries, Inc., Thomaston GA
Glorious Light Ministries, Inc., Dublin GA
G O A L, Inc., Greensboro NC
Good News 2000 & Beyond, Inc., Asheville NC
Goose Hollow Kids Club, Whiteville NC
Grace By Day, Birmingham AL
Grace Evangelistic Ministries, Inc., Nashville TN
Great Commission Ministries, Incorporated, Dunn NC
Greater Cause Ministries-Unlimited, Inc., Lyons GA
Greenways for Oldham County, Inc., Crestwood KY
Gregory Burchell Journalism Scholarship, Baton Rouge LA
Guardian Association of Pinellas County, Inc., Pinellas Park FL
Hancock County Health Coalition, Sparta GA
Hands of Stone International Museum of Humanities and Arts, Inc., Ocala FL
Happy Delivery, Mattews NC
Hardee Foundation, Washington NC
Hardin County Humane Society, Inc., Radcliff KY
Harvest Ministries & Enterprises, Inc., Montgomery AL
Harvest of Love, Inc., College Park GA
Hazard City Schools Educational Endowment Foundation, Inc., Hazard KY
Health Education and Community Resource, Inc., Jacksonville FL
Hearth and Home Housing Corp., St. Petersburg FL
Heath Shuler Foundation, Inc., Blaine TN
Heaven Sent Services, Maryville TN
Helping Hands of Augusta, Inc., Augusta GA
Helping Hands Programs for Youth and Families, Inc., Sarasota FL
Hepler International Ministries, Inc., Ormond Beach FL
Higher Life Foundation, Greenville SC
Highway to Heaven Outreach Ministry, Inc., Baltimore MD
Hillcrest Resident Organization, Wilmington NC
Homeownership Center, Charlotte NC
Homes for Homeless Families, Inc., Pinellas Park FL
Honduras Aid, Inc., Lithonia GA
Honkers Club, Inc., Acworth GA
Hoover Youth Sports Council, Hoover AL
Hope Crisis Center, Jackson GA
Hope Ministry Outreach, Inc., Jacksonville Beach FL
Horry County Museum Foundation, Myrtle Beach SC
Hospice of Macon County, Inc., Highlands NC
House of Friends, Inc., Palm Harbor FL
House of Hope, Greensboro NC
How to Fish, Inc., Columbia SC
Hundred Club of Franklin, Inc., Franklin TN
I am Unlimited Ministries, Atlanta GA
If Theres a Will an Incentive Program for Women and the Economical, Salisbury NC
In His Name, Inc., Highland Heights KY
Indigo Pictures, Inc., Las Vegas NV
Inner City Housing, Inc., Atlanta GA
Innovative Housing Group, Inc., Spartanburg SC
Integrative Cancer Care Foundation, Inc., Atlanta GA
International Hmong & Lao Women Association, Valdese NC
International Marine Educators, Inc., Stuart FL
International Network to Freedom Association, Washington DC
J C Ranch, Inc., Atlanta GA
Jacksonville Pastors and Christian Leaders Fellowship, Inc., Jacksonville FL
Jaffaria Islamic Center of Florida, Inc., Kissimmee FL
Jennifer Leah Kairis Memorial Foundation for the Theatre Arts, Lake Mary FL
Jericho Alternative Community Development Corporation, Atlanta GA
John P. Mulloy, Inc., Nashville TN
John Quincy Adams Academy, Inc., Marietta GA
Johnson Economic Development, Inc., Dallas TX
Josephs Coat Ministries, Inc., Chattanooga TN
Joshua Foundation, Flower Mound TX
JTM Ministries, Inc., Albemarle NC
Junaluskee Foundation, Inc., Franklin NC
Kadesh-Barnea Ministries, Inc., Franklin TN
Kandy for Kids, Inc., Louisville KY
Kappa Alpha Order-Upsilon Chapter Educational Foundation, Greensboro NC
Kentucky Center for Integrative Medicine, Irvine KY
Kevins Place, Lexington SC
Kidsports Another Option to Alcohol Drugs & Crime, Inc., Daytona Beach FL
L & S Life Support Counseling, Inc., Douglasville GA
Laurens County Foster Parent Association, Inc., Dublin GA
Lazarus Ministries, Greensboro NC
Learning Factory, Inc., Atlanta GA
Learning Plus, Nashville TN
Legacy Foundation, Inc., Tampa FL
Leroy Butler Foundation, Inc., Jacksonville FL
Library Park Fund, Inc., Spencer NC
Lidz for Kidz, Inc., Charleston WV
Life Center Foundation, Inc., Clarksville TN
Lifeskills of Pasco, Inc., New Port Richey FL
Lifewalk 2000, Memphis TN
Light Source Ministries, Inc., Orange City FL
Lightly Salted Ministries, Brownsboro AL
Literacy Trust, Inc., Gainesville FL
Living By Faith, Inc., San Diego CA
Living Stones Ministry, Greensboro NC
Living to Change Lives, Inc., Richardson TX
Loafs & Fishes, Inc., Asheville NC
Lol Enterprise, Inc., Daytona Beach FL
Louis G. Nava Memorial Scholarship Fund, Inc., Dunwoody GA
Louisville Worship Arts, Inc., Louisville KY
Love Faith & Deliverance Ministries, Manson NC
Love is All You Need, Inc., Raleigh NC
Loving Acres Animal Sanctuary, Inc., Live Oak FL
Maacam Enterprises, Inc., Atlanta GA
MAC Foundation, Inc., Longwood FL
Madison County Military Heritage Commission, Huntsville AL
Mallory Heights Merchants Association, Inc., Memphis TN
Mamie Lampley Meekins Center for Development of Youth and Parents, Goldsboro NC
Massengale Park Citizen Advisory Committee, Inc., St. Simons Islands GA
Meadowview Housing, Inc., Dunn NC
Memphis-Shelby County Children and Young Adults Community Crime Prevention, Memphis TN
Mercer Auto Racing Group, Inc., Savannah GA
Mercy Alumnae, Nashville TN
Mercy International, Fayetteville NC
Mercy Mountain Transportation, Inc., Rockholds KY
Metcalfe County Crimestoppers, Inc., Edmonton KY
Metro Atlanta Coalition Cancer Awareness, Inc., Stone Mountain GA
Middle Georgia Care, Inc., Bonaire GA
Midlands Gymnastics Association, Inc., Gilbert SC
Ministry Track Seminars, Inc., St. Petersburg FL
Minor League Baseball Museum Foundation, Memphis TN
Miracle Daycare & Learning Center, Inc., Jacksonville FL
Miriams Song Ministries, Inc., Oviedo FL
Mission Carolina, Clinton SC
Missions Central, Inc., Dunwoody GA
Moms 3rd Eye, Inc., Lanexa VA
Montessori Education Alliance, Inc., Flat Rock NC
More of the Rock Motivational Center, Inc., Clarkston GA
Morris Chapel Community Development Corporation, Washington NC
Mothers Hip Connection Education Foundation, Tallahassee FL
Mt. Pleasant Order of the Eastern Star, Mt. Pleasant TN
Music Development Association of East Point, Inc., Atlanta GA
My Last Wish Project, Jacksonville FL
Nami High Country, Boone NC
Naples Women in Transition, Inc., Naples FL
National Cancer Research Alliance, Inc., Hastings-on-Hudson NY
National Easement Foundation, Inc., Alexandria VA
National Institute to Enhance Leadership & Law Practice, Buies Creek NC
National Performing Arts Society, Inc., Atlanta GA
National Pipeline Safety Education Forum, Inc., Tallahassee FL
National Practice Pattern Research, Tallahassee FL
National Womens Health Foundation, Raleigh NC
National Youth Association, Inc., Atlanta GA
Nations Redevelopment Corp. & Community Outreach Center, Decatur GA
Native American Support Effort, Louisville KY
NC Triangle Patriots, Inc., Raleigh NC
New Beginning Group Home Corp., Altamonte FL
New Change, Inc., Union City GA
New Choice Intervention Program, Roanoke AL
New Choices, Inc., Charleston SC
New Era Ministry for Economic Development, Birmingham AL
New Horizons Club, Inc., Auxier KY
New Standard Ministries, Inc., Moultrie GA
New Vision, Inc., Hopkins SC
No Limit Soldiers, Inc., Marietta GA
No More Silence, Inc., Tampa FL
Noras Life Gift Foundation, Inc., Memphis TN
North Hall Junior Football Association, Inc., Gainesville GA
Northeast Alabama Kidney Association, Inc., Gadsden AL
Northeast Florida Sailboat Rating Association, Jacksonville FL
Northwest Florida Hockey League, Inc., Pensacola FL
Northwest Georgia Heritage, Inc., Cartersville GA
Oconee Christian Learning Center, West Union SC
Ohio Valley United Way, Inc., Carrollton KY
Oldsmar Cultural Arts Foundation, Inc., Oldsmar FL
Omicron Phi Lambda Educational Foundation, East Point GA
Open Door Education Ministries, Inc., Sugar Hill GA
Operating Understanding Charleston, Charleston SC
Operation Handclasp, Inc., Brandon FL
Orlando Jazz Festival, Inc., Orlando FL
Otis Redding Memorial Foundation, Inc., Round Oak GA
Outreach Christian Ministry, Inc., Gainesville GA
Parent Support for Granville County Kids With Disabilities, Oxford NC
Parents United for Child Care, Inc., Augusta GA
PC Pals Computer Learning Center, Inc., Yonkers NY
Pearl Ministries, Madison AL
Pee Dee Alzheimers Coalition, Inc., Florence SC
Pegasus Equine Retirement Foundation, Inc., Prospect KY
Pets Alive, Inc., Memphis TN
PFP, Inc., Atlanta GA
Pheloundashea Morgan, Stone Mountain GA
Phoebe Community Development Corporation, Clarkston GA
Piedmont Panthers AAU Baseball, Walnut Cove NC
Pinellas Youth Hockey Club, Largo FL
Pittman Wildlife Trust, Somerville TN
Pleasant Hill Community Development Corporation, Inc., Washington NC
Portfolio Center Scholarship Fund, Inc., Atlanta GA
Postpartum Adjusment Resources of Central Florida, Inc., Oviedo FL
Presbyterian International News Service, Inc., Lawrenceville GA
Princeville Cemetery Preservation Commission, Princeville NC
Project Clarity, Inc., Port Richey FL
Queens Family Preservation and Resource Center, Inc., Far Rockaway NY
Raeford-Hoke Crimestoppers, Incorporated, Raeford NC
Raising Expectations, Inc., Atlanta GA
Raising the Standard Empowerment Foundation, Inc., Atlanta GA
Ralph Mark Gilbert Civil Rights Museum, Inc., Savannah GA
Ranch Recovery Mission, Inc., Springville TN
Ravenhearst, Inc., Lexington KY
Rays of Hope, Charlotte NC
Real Issues Ministries, Inc., Lithonia GA
Realized Potential Training Institute, St. Petersburg FL
Retrouvaille of Eastern North Carolina, Inc., Cary NC
RHA Affordable Housing II, Inc., Atlanta GA
Rich in Mercy, Inc., Jacksonville FL
Richland County Advisory Board for Foster Children, Columbia SC
Richmond Economic Partnership, Inc., Hamlet NC
Ridgecrest Services, Incorporated, Stone Mountain GA
River of Healing Ministry, Inc., Louisville KY
River Valley Community Economic Development Organization, Inc., Blountstown FL
RJ Leopold & Associates, Inc., New York NY
R O C Ministries, Inc., Hedgesville WV
Rose Garden Adult Day Care, Inc., Conyers GA
Roses & Rainbows Ministries, Inc., Martinez GA
Roswell Community Council for Economic Redevelopment & Growth, Roswell GA
Roundtable, Inc., Sistersville WV
Royal Hospitals 2000 Charity USA, Charlotte NC
Rural Georgia Community & Neighborhood Development, Inc., Montezuma GA
Rural Technologies, Inc., Ghent KY
Russell Memorial Community Development Corporation, Durham NC
Sacred Heart Communications, Inc., Charlotte NC
Safehouse Animal Sanctuary, Inc., St. Petersburg FL
Sailing Veterinarian, Inc., Charleston SC
Saint Josephs Food Pantry, Inc., Brandon FL
Saint Paul Development Center, Inc., St. Augustine FL
Sanford Affordable Housing Development Corporation, Sanford NC
Santos F C USA, Inc., Longwood FL
Satchell and Poloki, Incorporated, Tallahassee FL
Saxtons Cornet Band, Lexington KY
Schoolchildren of the World, Inc., Estes Park CO
Scientific and Economic Assistance for Africa, Cary NC
Sea Pines Association for the Protection of Wildlife, Inc., Hilton Head SC
Shakespeare Carolina, Rock Hill SC
Share Our Vision Ministries, Chattanooga TN
Share the Harvest, Inc., Decatur GA
Shared Capitalism Institute, Inc., Atlanta GA
Shelter of Love, Inc., Fayetteville NC
Single Parents-Searching for Solutions, Pfafftown NC
Sisterhood, Inc., Atlanta GA
Sisters in Unity, Inc., Morristown TN
Skye Wallace Scholarship Foundation, Atlanta GA
Smoke-Free Kids, Inc., Mt. Pleasant SC
Society for the Prevention of Cruelty to Animals of Pitt County, Greenville NC
Solid Rock Cafe Ministries, Inc., Ft. Oglethorpe GA
Sonrise Ministries, Panama City FL
South Fork Housing, Inc., Booneville KY
South Georgia Economic Development Corporation, Albany GA
South Lake County Historical Society, Inc., Clermont FL
South Metro Sane, Inc., Riverdale GA
Southeast Burn Foundation, Inc., Gainesville FL
Southwest Community Outreach Program, Incorporated, Sweetwater AL
Special Kids Resource Center, Inc., Tallahassee FL
Spirit of the Wild, Inc., Bethlehem GA
Spirit Wind Ministries, Inc., Pensacola FL
Springfield Revitalization Corp., Springfield GA
St. John Community Development Corp., Columbia SC
St. Michaels Community Services, Inc., Anniston AL
St. Paul Parish Economic Development Council, Adams Run SC
St. Peter Community Educational Development Corporation, North Charleston SC
St. Stephen Community Redevelopment Low Income Housing Corporation, Morehead City NC
Steps to Recovery, Inc., Adel GA
Students Helping Students, Norcross GA
Studio Stage, Inc., Lebanon TN
Successful Imaging, Charlotte NC
Summit Basketball Corporation, Spring Hill FL
Sunbelt Educational Broadcasting, Inc., Enterprise FL
Talent Link, Inc., Charlotte NC
Tampa Bay Women for Responsible Automobile Safety, Inc., Gibsonton FL
Tampa Chinese School, Safety Harbor FL
Team Foundation, Inc., Valrico FL
Team Louisville, Inc., Louisville KY
Temple Academy, Inc., Atlanta GA
Thompson Outreach Ministry, Columbia SC
Tilghman Heritage Foundation, Inc., Paducah KY
Time & Season Ministries, Inc., Panama City FL
Travis Day Care Center, Inc., Theodore AL
Trevor C. Simpson Angel Foundation, Indian Trail NC
Tri-County Crusaders Christian Youth Basketball Club, Inc., Morrow GA
Tri-State Golden Charities, Inc., Ashland KY
Triangle Growth Strategies, Inc., Raleigh NC
Trinity in Motion, Inc., Jacksonville FL
Trinoc-Con Corp., Raleigh NC
Turnbull Clan Association of North America, Elmhurst NY
Turning Point Recovery Center, Inc., Decatur GA
U S S Forrestal Sea Air Space Museum, Inc., Tampa FL
Ujaama Theatre Company, Atlanta GA
United Church Builders, Inc., Tallahassee FL
United People in Christ, Inc., Sarasota FL
United Youth Ministries for Christ, Charlotte NC
Unity Hospice, Inc., Covington GA
Vasco Da Gama Foundation, Charleston SC
Venus Lacy Foundation, Inc., Chattanooga TN
Veterans New Life Action Center, Columbus GA
Virtual Education, Inc., Longwood FL
Vision Without Limits, Inc., Riverdale GA
Volunteer Center of Alamance, Burlington NC
Voter Freedom Foundation, Inc., Orlando FL
Wadastick Artists Residency and Cultural Center, Sacramento CA
Wadessa Project Hope, Hendersonville TN
War Against Broken Hearts, Inc., Dallas GA
Water Ladies, Inc., Tucker GA
West Amazon Missions, Inc., Thomasville GA
West Oakland Community Development Corporation, Inc., Atlanta GA
Western Interstate Child Support Enforcement Council, Tenino WA
Westminster Foundation, Inc., Atlanta GA
Where U at Blackman, Inc., Atlanta GA
White Dove Point, Rock Hill SC
White Horse Ministries of New Bern, Inc., New Bern NC
Whitley County High School Football Boosters, Corbin KY
Williams Community Development Corp., Atlanta GA
Williamson County Sparks AAU, Franklin TN
Wilmington Warriors, Wilmington NC
Winthrop Institute, Inc., Suwanee GA
With One Accord, Inc., Durham NC
Women for Growth, Inc., Tallahassee FL
Woodstock Cheerleading Booster Club, Woodstock GA
World Aid Outreach, Inc., Charlotte NC
World Dental Outreach, Smyrna GA
World Harvest Ministries, Inc., Tampa FL
Worldview Foundation Incorporation, Tampa FL
Worldwide Wildlife Conservation & Education Center, Lebanon TN
Young & Striving, Inc., Jonesboro GA
Young Mariners of Florida, Inc., St. Petersburg FL
Zenzele Service Corporation, Lithonia GA
Zeus Foundation, Inc., Alpharetta GA
Zonta Foundation of Columbia, Inc., Columbia SC

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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