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Announcement 2004-31

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Internal Revenue Bulletin:

2004-18 May 3, 2004

Announcement 2004-31

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
24 Straight, Denver CO
Academic Services, Inc., Tucson AZ
Advanced Leadership Institute, Inc., Denver CO
African American Online Writers Guild, Houston TX
African Resources Forum, Riverton UT
Agape N Ministries, Houston TX
Aggressive Aids Prevention, Inc., San Francisco CA
Akademlink, Inc., Sacramento CA
Albuquerque Medical Education Association, Albuquerque NM
All About Style, Puyallup WA
All African Peoples Organization, Omaha NE
All Nations Preschool and Daycare, Tacoma WA
Alliance for Workers Rights, Reno NV
Alliance of Black Telcommunications Professionals, Bellevue WA
Alliance of Orthodox Churches, Santa Fe NM
Alresool Education Center, Inc., Phoenix AZ
Alternative Choices Intervention Programs, Houston TX
American Resource Center for African Culture, Houston TX
Angel Foundation, Inc., Arvada CO
Angelitas Amigos, Phoenix AZ
Angelos Choral Mission Group, Salinas CA
Animal Assistance and Education League an International, Aurora CO
Arena of Hope, Blackfoot ID
Arizona Abstinence Alliance, Inc., Chandler AZ
Arizona Childrens Alliance of Southern Apache County, Springville AZ
Arizona Employer Support of the Guard and Reserve, Tucson AZ
Arizona Hate Crime Advisory Board, Inc., Phoenix AZ
Arizona Peak Performance Volleyball Club, Scottsdale AZ
Arizona Traffic Investigators Association, Chandler AZ
Arrive Alive, Inc., Las Vegas NV
Asian Pacific American Police Association, Las Vegas NV
Athletics Instead of Depression and Sickness, Inc., Santa Barbara CA
Autonomy House, Incorporated, Salt Lake City UT
Azores Relief Fund, San Jose CA
Aztec Wrestling Club, Tucson AZ
B & C Ranch School, Inc., Koosharem UT
Baby Steps Developmental Series, Inc., Lake Havasu City AZ
Bakersfield Aid Project, Bakersfield CA
Balkan Humanitarian Society, Las Vegas NV
Ballet Contempo, Inc., Santa Barbara CA
Bango, Carnation WA
Basketball Academy of Texas, Inc., Alexandria VA
Bay Area Circus Center, Mountain View CA
Because Education Matters, Houston TX
Bellaire High School JROTC Parents Club, Bellaire TX
Bethesda House, Inc., Bacliff TX
Better a Millstone, Inc., A Nevada Corp., Monterey CA
Bibles for Jails Project, Lakewood CO
Big River Soccer Club, E. Wenatchee WA
Bill Crowles Sr. Supportive Services, Bakersfield CA
Black & Whaley Enterprises, Los Angeles CA
Blaine County Search & Rescue, Inc., Chinook MT
Bonner County EMS Advisory Board, Ponderay ID
Books for Belize, Inc., St. Petersburg FL
Border Collie Rescue Texas, Inc., Houston TX
Boulder Valley Wrestling Club, Boulder CO
Bourland Trestle Partnership, Groveland CA
Boys & Girls Club of Tri-County, Inc., Helena MT
Boys and Girls Club of Cottonwood, Cottonwood AZ
Bradams, Inc., Gallup NM
Bright Wings, Inc., Durango CO
Brighton Bombers Baseball, Ft. Lupton CO
Building Families Foundation, Ogden UT
Butte Youth Traveling Basketball Association, Butte MT
Bypac, Inc., Breckenridge CO
Caddie Foundation of Arizona, Glendale AZ
California Space, Incorporated, Santa Maria CA
California Taekwondo Junior Olympic Team, San Jose CA
Cardoza Foundation, Modesto CA
Carson City Urban Indian Consortium, Inc., Carson City NV
Cascade Assistance Dogs Educational Training Center, Inc., Bow WA
Cascade Community Childrens Fund, Eugene OR
Cascade Rowing, Seattle WA
Cass Kids Farm Safety, Kindred ND
Cat Hoop Club, Carmel CA
Center for Mission Education, Denver CO
Center for Nanospace Technologies, League City TX
Center for the Arts in Telluride, Ophir CO
Center for the Study of Biodiversity and Ecosystems, Las Vegas NV
Center for Transformational Healing, Tucson AZ
Central Valley Group Home and Family Services, Inc., Modesto CA
CFHS Touchdown Club, Tucson AZ
Charter, Inc., Denver CO
Chatham-Meier Foundation, Claremont CA
Cheyenne Childrens Museum, Cheyenne WY
Childrens Brain Tumor Research & Family Relief Foundation, Redmond WA
Childrens Charities International, Walnut Creek CA
Childrens Field, Tijeras NM
Childrens Place Child Care & Early Learning Foundation, Inc., Sugar City ID
Chimayo Youth Center, Chimayo NM
Choteau Baseball Commission, Inc., Choteau MT
Christian Drug Education Center, Westminster CO
Citizens Institute for Voter Information in Colorado, Vermillion SD
Clarence Project, Bellevue WA
Clothesminded, Inc., Tempe AZ
Coeur Dalene Area Swim Team, Inc., Post Falls ID
Collegiate Broadcast Network, Denver CO
Colorado Arts and Crafts Society, Golden CO
Colorado Christian Community Fund, Wheat Ridge CO
Colorado Clinical Guidelines Collaborative, Denver CO
Colorado Girls Awesome Softball Association CGASA, Denver CO
Colorado Mule Deer Association, Grand Junction CO
Colorado Organization Development Network, Englewood CO
Colorado Prairie Preserve, Inc., Boulder CO
Colorado Springs Racquet Club Swim Team, Inc., Colorado Springs CO
Colorado Springs Youth Cycling, Colorado Springs CO
Colorado Youth Center for Alternative Sports, Inc., Fort Collins CO
Columbia Public Interest Policy Institute, Bellevue WA
Communities United for Sustainable Progress, Atascadero CA
Community for the Advancement of Family Education, Wenatchee WA
Community Group Homes, Fresno CA
Community Prevention Services, Salt Lake City UT
Community Technical Services, Inc., Las Vegas NV
Community Wellness Alliance, Palo Alto CA
Computer Literacy Resources, Inc., Prescott AZ
Confluence Art Center, Winthrop WA
Conifer High School Instrumental Music Boosters, Inc., Conifer CO
Creating New Life Ministries, Inc., Houston TX
Creative Alternatives for Resolution Ent., Fresno CA
Credo International, Monroe WA
Cripple Creek-Victor and Canon City Railroad Museum, Inc., Cripple Creek CO
Cross Streets, Tucson AZ
CTD Resource Network, Inc., Los Banos CA
CUPIG Acres, Inc., Sedona AZ
Damas Dog Foundation, Inc., Rigby ID
Dancevision, Fort Collins CO
Danssa Brasil, Thousand Oaks CA
Dasira Narada Human Energy Studies Foundation, Milpitas CA
Dateland Historical and Military Museum, Sun City AZ
David Nathan Blanco Foundation, Carson CA
De Colores Foundation, Chula Vista CA
Deer Park Enterprise, Lyons CO
Denver Athletic Club Scholarship Fund, Denver CO
Denver Latino International Film Festival, Denver CO
Deron A. Dickman Legacy Foundation, Salt Lake City UT
Dirtworks, Livingston MT
Dome of Hope Organization, Inc., Stockton CA
Don Carlos Communities, Inc., Concord CA
Dreamskate, Kirkland WA
Dubrovnik Inter University Centre Educational Foundation, Santa Barbara CA
Eagle Rock Transport, Idaho Falls ID
Earth-People Foundation, Inc., Sedona AZ
Eastside Rays, Brier WA
Ecoforestry Services for Farmers, Arcata CA
Education for Excellence, Redondo Beach CA
EFA Private Funding, Inc., Payette ID
El Bienestar De Familias, Tira Amarilla NM
El Pueblo, Palo Alto CA
Elder Heart Foundation, Inc., Phoenix AZ
Elite Health Care Systems, Inc., San Jose CA
Elko Emergency Services Chaplains, Elko NV
Eloha Foundation, Kalaheo HI
Emergence the American Indian Credit Association, Inc., E. Glacier MT
Emergency Management Foundation of Spokane, Spokane WA
Equity First Credit Foundation, Salt Lake City UT
Esther Korson Ministries, Inc., Phoenix AZ
Eud-Ktv Productions, Houston TX
Evergreen Search Dogs, Vancouver WA
Excel Foundation for the Advancement of Societal Causes, Camarillo CA
Eye Heritage Organization, Inc., Houston TX
Fairfield Emergency Medical Services Association, Fairfield MT
Faith Alive Christian Center, Inc., Las Vegas NV
Family Support Services, Vancouver WA
Fathers House of Victory Threw the Holy Family, Inc., Santa Maria CA
Feline Lovers Lodge, Tucson AZ
Fia Kay House, Spokane WA
F I G L E A F Educational Festivals, Fresno CA
Financial Health and Fitness Foundation, Inc., Evanston WY
First Judicial District Bar Association Legal Assistance Program, Lakewood CO
First National Fire Service Incident Management System Consortium, Deer Park TX
Fish Forever, Gwynn Oak MD
Flames of Glory, Colorado Springs CO
Flathead Watershed Residents for Responsible Development, Polson MT
Foothills Childrens Foundation, Cave Creek AZ
For Fun and for Free, Flagstaff AZ
Foundation for Fair Campaign Reporting, Kirkland WA
Foundation for Handicapped Entrepreneurs, Westminster CO
Free Spirit Community Services Program, Inc., Modesto CA
Fresh Start Childrens Services, Aurora CO
Friends of Bear Creek Redwoods Region Preserve, Los Gators CA
Friends of Feral Felines, Searchlight NV
Friends of Kiel Ranch Historic Site, North Las Vegas NV
Friends of Meadowdale High School, Edmonds WA
Friends of River Oaks Park, Houston TX
Friends of the Children, Bakersfield CA
Friends of the Ogden Eccles Conference Center, Ogden UT
Friends of Wasatch State Park, Inc., Midway UT
Fuente Ballet of New Mexico, Inc., Albuquerque NM
Function 1 Foundation, Inc., Las Cruces NM
Fund Raiser, Inc., Las Vegas NV
Fusion Dance Troupe, Seattle WA
Future Leaders, Inc., Visalia CA
Galveston Mainland Dmat, Inc., La Marque TX
Garnered Grain, Elk Ridge UT
Gate City Volleyball Club, Pocatello ID
Gathering of the Governors, Seattle WA
Girls on the Go Foundation, Boulder CO
Global Cultural & Arts, Inc., San Mateo CA
Global Interactive Educational Adventures, Boulder CO
Global Learning & Observations to Benefits the Environment New Mexico, Sante Fe NM
Gloriana, Inc., of Colorado, Tacoma WA
God Help Rebuilding Broken Lives, Inc., Beverly Hills CA
Gods G I F T Ministries, Scottsdale AZ
Golden Empire Football League, Bakersfield CA
Golf Academy of the Southwest, Rio Rancho NM
Good Shepherd Learning Center, Phoenix AZ
Good Soil Ministry, Everett WA
Goodhope Community Clinic, Houston TX
Gospel Power Ministries, Inc., Lancaster CA
Great Commission Broadcasting Company, Inc., Meeker CO
Great Falls Elks Lodge Charitable Corp., Great Falls MT
Greensong, Inc., Santa Fe NM
Gregory Sidon Foundation, Sparks NV
Greyhounds First, Inc., La Veta CO
Grief Education & Support Services, Inc., Houston TX
Ground Water Cleanup Center, Inc., Sacramento CA
Guadalupe Yaqui Cultural Organization, Inc., Guadalupe AZ
Guest House Associates, Inc., Peoria AZ
Guglielmo Prison Ministries, Inc., Modesto CA
Guild of Santa Clara Valley, San Jose CA
Hands-on-Horses, Flagstaff AZ
Harmonious Homes, Hollywood CA
Harmony, Inc., Albuquerque NM
Haven of Hope, Inc., Westminster CO
Hayuchee Native American Art Foundation, Houston TX
Hearts and Hands of Merced County, Merced CA
HEP C Hope, Inc., Houston TX
Heterochat, Thatcher AZ
Hispanic Museum of Nevada, Las Vegas NV
HIV Aids Education and Prevention Council of Ravalli County, Stevensville MT
Hoa Tu Bi, Milpitas CA
Home Town Hospice, Inc., Pinedale WY
Hoops of Hope Basketball Ministry, Inc., Colorado Springs CO
Hospice Artists Guild, Albuquerque NM
Hospice Memorial Foundation of Northern New Mexico, Inc., Santa Fe NM
House of Corinth, Houston TX
Houston Area Mental Health Advocates, Inc., Houston TX
Houston Hispanic Architects & Engineers Society, Inc., Houston TX
HRT Riding and Training, Las Cruces NM
Hugh Douglas Foundation, Inc., Missouri City TX
Humanity International, Seattle WA
Idaho Association of Complimentary and Alternative Therapies, Inc., Boise ID
Idaho Issues, Inc., Lewiston ID
IGA Nephropathy Foundation, Palo Alto CA
Ika Progressive Organization, Houston TX
Immanuel Caring Ministries, Inc., Peoria AZ
Immigration Reform Network of Silicon Valley, Los Gatos CA
In Step Ministries, Puyallup WA
Inland Empire Parents Helping Parents, Inc., Bonners Ferry ID
Inspired Arts & Media Foundation, Irvine CA
Institute for Interactive Learning, Downey CA
Institute for Science, Manhattan Beach CA
Institute for Veteran Transition, Fresno CA
Institute of Puppetology, Corrales NM
Integrity Debt Management, Inc., Santa Barbara CA
International Bridge of Hope Foundation, Conroe TX
International Hemodynamic Society, Irvine CA
International Youth Soccer Foundation, Inc., Phoenix AZ
Island Park Library Friends, Macks Inn ID
Jacobs Ladder International, Inc., Longmont CO
Jefferson Co. Correctional Complex Visitors Center, Inc., Beaumont TX
Jehovah Provides Ministries, Tacoma WA
Jerusalem Historical Society, Nassau Bay TX
Jester Hairston Music Association, Inc., Las Vegas NV
Jesus on the Way to Galilee Corporation, Scottsdale AZ
Jewish Community Center of Greater Albuquerque, Inc., Albuquerque NM
Joe Rincon Golf Scholarship Foundation, Inc., Houston TX
John Giannoni Scholarship Foundation, Lodi CA
Joint Commission for Pharmacist Care Accreditation, Boulder CO
Jordanian Orphan Relief Agency, Inc., Houston TX
K & M Communication, Inc., Las Vegas NV
Kairos Evangelistic Ministries, Houston TX
Kam Family Educational Assistance, Inc., Houston TX
Keeper of the Park Foundation, Tooele UT
Kids Corral, Incorporated, Clancy MT
Kids in Need-the-Vic Thomas Memorial, Scottsdale AZ
Kidsinit, Santa Clara CA
Kingman Interfaith Caregivers Coalition, Kingman AZ
Knights of St. George and St. John, Inc., Las Vegas NV
Knockouts, Tucson AZ
Kofa Band Boosters, Yuma AZ
Korean Community Center of Houston Inc., of Texas, Bellaire TX
L Humanite Pour Haiti for Haiti, Inc., Albuquerque NM
Lacey Olympia Tumwater Area Dogs Off-Leash Group, Olympia WA
Law Enforcement Supporters, Inc., Boise ID
Lea County Womens Network, Hobbs NM
Lee Street Community Development Corporation, Inc., Tucson AZ
Libby Dam Cooperative Assn., Inc., Libby MT
Life and Miraculous Beginnings, Genessee ID
Lifenet Care Management, Lompoc CA
Living Farmacy, Soquel CA
Living Legacy Farm, Spanish Fork UT
Living Room, Fresno CA
Living Waters Foundation, Anaheim CA
Lompoc Police Activities Leaque, Lompoc CA
Los Alamos Community Foundation, Los Alamos NM
Lost in the 50s, Inc., Sandpoint ID
Lovinac Outreach Ministries, Fort Worth TX
Lydia Lodge, Walla Walla WA
Mana, Inc., Scottsdale AZ
Mark Kenoly International Ministries, Inc., Santa Clara CA
Marlow & Vella Woodward Foundation, Inc., N. Salt Lake UT
Masternet Foundation, Saint George UT
Meadow Rangers-Educators, Inc., Phoenix AZ
Medhelp Foundation, Phoenix AZ
Medical Ministries International, Tivy Valley CA
Men Fellowship Northwest, Sedro Wooley WA
Mens Self Advocacy Council of Durango, Inc., Durango CO
Merced Association, Merced CA
Mile High Rollers Care and Bike Club, Littleton CO
Ministerios Asociados Hispanos De Houston-Associated Hispanic, Houston TX
Ministry in Night Time, Inc., Tempe AZ
Miracles Rein, Oroville CA
Mission Recovery, Inc., San Jose CA
Mission to the Children, Inc., Tucson AZ
Missions Empowerment Movement, Inc., Sugar Land TX
Modesto Titans Youth Football Organization, Modesto CA
Montana Big Sky Sapphires, Helena MT
Montana Council on Problem Gambling, Billings MT
Montana Highlanders Association, Kalispell MT
Monterey Police Citizens Academy Alumni Associations, Monterey CA
Motorcyle Association for Special Services, Auburn WA
Mount Diablo Regional Mayors Committee for the Employment of People, Livermore CA
Mountain Air Community Radio, Flagstaff AZ
Mountain One Volleyball Club, Bozeman MT
Mourning Tree Services, Merced CA
Multiple Sclerosis Alliance, Inc., Denver CO
Museum Educators of Puget Sound, Seattle WA
Mustang Soccer Club, Woodlands TX
M Y E Theatre Company, El Segundo CA
Nampa Youth Golf, Inc., Nampa ID
Napavine High School Scholarship Foundation, Napavine WA
National Association for Beginning Teachers, Henderson NV
National Centenarian Awareness Project, Inc., Phoenix AZ
National Child Finders, Inc., Reno NV
National Conference of Black Mayors Annual Conference Denver Host Committee, Denver CO
National Encephalitis Foundation, Inc., San Jose CA
National Korean War Museum, W. Valley City UT
Native American 2002 Foundation, Salt Lake City UT
Native Americans Corporation, Ely NV
Native Winds Environmental Corporation, Idaho Falls ID
Natura Educational Programs, Boulder CO
Natural History Exhibit Hall, Livingston MT
Naturals, Houston TX
Near Westside Los Angeles Community Coalition, Los Angeles CA
Nestings, Seattle WA
Nevada Employees for the Right to Work, Las Vegas NV
Nevada Native American Cultural Society, Inc., Pahrump NV
New Beginnings, Inc., Clemmons NC
New Haven New Earth, Sedona AZ
New Horizon Ministries, Inc., Chandler AZ
New Horizon of Angkor, San Jose CA
New Mexico Chapter of the Order of Ahepa 501, Inc., Albuquerque NM
New Mexico Urban League, Albuquerque NM
New Mount Calvary Ministries C D C, Inc., Houston TX
Newman Foundation at Arizona State University, Tempe AZ
Niche Ministries, Incorporated, Sonora CA
Nisei Baseball Research Project, Fresno CA
North American Foundation, Littleton CO
North Central Volunteer Firefighters, Inc., Kerman CA
Northern Arizona Soccer League, Flagstaff AZ
Northshore Marching Band, Redmond WA
One Accord, Inc., N. Hollywood CA
Operation Outreach, San Jose CA
Operation Santas Helper, Phoenix AZ
Operation Warmheart, Mountain Home AFB ID
Our Kids Inc., an Arizona Non-Profit Corporation, Scottsdale AZ
Our Lord and Savior Jesus Christ, Denver CO
Oversea Vietnamese Catholic Community of Northern California, Campbell CA
Pacific Northwest Tae Kwon Do Association, Spanaway WA
Pacific Trail K-9 Search and Rescue, Inc., La Center WA
Padres De America, Tucson AZ
Pakistan Relief Fund, Lynnwood WA
Paraclete International, Mill Creek WA
Paradigm Development and Consulting, Inc., Fort Collins CO
Parent Awareness Network, Inc., Humble TX
Park County Emergency Services Council, Inc., Bailey CO
Paso Robles Vintners and Growers Foundation, Paso Robles CA
Patricia Kabbah Memorial Scholarship Fund, Greeley CO
Payson Fine Art Guild, Inc., Payson AZ
Peaceproject Images, Incorporated, Reno NV
Philanthropy Group, Boulder CO
Phoenix Holistic Healing Foundation, Las Vegas NV
Pilar Community Association, Embudo NM
Port Arthur Track Club, Port Arthur TX
Positive Access, Inc., Las Vegas NV
Positive Friends of Washington, Olympia WA
Positive Steps, Inc., Missouri City TX
Powerhouse Community Youth Center, Glendale AZ
Prison Evangelists Ministry, Inc., Las Vegas NV
Pro Camps Foundation, Puyallup WA
Project Row Houses Foundation, Houston TX
Project Sunrise, League City TX
Pronghorn Power Booster Club, Farson WY
Propane Education & Research Council of Colorado, Scottsdale AZ
Public School Apparel Foundation, Phoenix AZ
Qacba, Inc., Seattle WA
Quay County Community Foundation, Inc., Tucumcari NM
Quest for Excellence, Inc., American Fork UT
Quest for Gold Foundation, San Luis Obispo CA
Radar, Inc., Reno NV
Radio Daze, Houston TX
Raices Grupo Folklorico, Sacramento CA
Rands Training Center, Buckeye AZ
Reach for Greatness, Bakersfield CA
Reaching the World With Hammer and Sword Mitchell Ministries, Inc., Tulsa OK
Ready to Work, Inc., Denver CO
Reasons to Believe-Houston, Houston TX
Reclamation of the Sacred Sites of the Lower Chehalis Indians, Satsop WA
Red Card Productions, Seattle WA
Reno Heart Foundation, Reno NV
Restoration Seminars of Northern California, Inc., San Jose CA
River Nile Corporation, Milpitas CA
Roaring Fork Training Officers Association, Snowmass Village CO
Rocky Mountain Golf Charities, Salt Lake City UT
Rose Petal Education Foundation, Inc., Tucson AZ
R S & V P Property One, Inc., Albuquerque NM
Rudy C. Burrola Memorial Foundation, Phoenix AZ
Rural Youth Center Council of Fresno County, Fresno CA
S W Washington Development Association, Castle Rock WA
Safenight, San Francisco CA
Safety Zone Community Development Corporation, Houston TX
Saint Charbel Medical Foundation, Fargo ND
Sakya Foundation, Everett WA
San Francisco Tres Dias, Saratoga CA
San Luis Obispo County Access Media, Los Osos CA
Santa Barbara Search for Christian Maturity, Goleta CA
Santa Fe Public Radio Association, Santa Fe NM
Saratoga Community Playground Project, Saratoga WY
Save Franceschi House, Santa Barbara CA
Schraderville Community Council, Inc., Maricopa AZ
Scottsdale Youth Foundation, Scottsdale AZ
Second Chance Project, Santa Cruz NM
Sequim Schools Athletic Booster Club, Sequim WA
Servants of Divine Mercy, Phoenix AZ
Shamrocks Youth Sports Association, Aurora CO
Share Nepal, Inc., Aurora CO
Share the Future Clt, Heber UT
Shareef Abdur Rahim Foundation, Atlanta GA
Show Low Fire Fighters Association, Show Low AZ
S L A P Diving School, Salt Lake City UT
Sluggers Select Baseball, Inc., Kingwood TX
Smile, Inc., Boise ID
Snake River Valley Building Contractors Foundation, Inc., Nampa ID
Soaring Dragon Health Aid Association, Mountain View CA
Social Phobia-Social Anxiety Foundation, Phoenix AZ
Solar Motions, Fremont CA
Soledad Education Foundation, Soledad CA
Sought Out and Not Forsaken Ministries, Inc., Huntsville TX
S O U L Foundation, Las Vegas NV
South Boise Village Foundation, Inc., Boise ID
Southeast Family Community Center, Inc., Houston TX
Southeast Restoration Community Development Program, League City TX
Southeast Texas Community Development Financial Institution, Beaumont TX
Southern High Plains Grassland Agricultural Education & Experiment Station, Springfield CO
Southland Community Housing Renewal, Los Angeles CA
Southwest Contract Connection, Inc., Tucson AZ
Southwest German Society, Fountain Hills AZ
Southwest Stone Carving Symposium, Jemez Springs NM
Springwood Resident Council, Kent WA
St. Brigid Foundation, Seattle WA
Star Station One Institute, Incorporated, Houston TX
Sterling Cornerstone Foundation, Inc., Wray CO
Steven Brooks International, Newport Beach CA
Strait and Narrow House, Inc., Kingwood TX
Strategic Communications Group, Simi Valley CA
Success Scholarship Center, Houston TX
Sudanese Christian Association of Utah, Portland ME
Suicide Prevention Posse, Inc., West Jordan UT
Summation, Inc., Lakewood CO
T4C, Ojai CA
Talking Leaves Ranch, Inc., Prescott AZ
Tarrant County Young at Heart 1351 E Bardin Rd Tdprs, Fort Worth TX
Task for Christian Employers, Inc., Bellaire TX
Tennis Against Gangs, Inc., Oxnard CA
Terminal Illness Support, Ltd., Las Vegas NV
Terrell Davis Migraine Foundation, Inc., Aurora CO
Tesseract Tuition Organization, Phoenix AZ
That You May Know Ministries, Tacoma WA
Theta Pi Lambda Foundation Aka TPL Foundation, Las Vegas NV
Thunderbolt Sanctuary, Santa Fe NM
Thupden Chokorling Temple, Tucson AZ
Tiny Tims Foundation for Kids, Provo UT
TLC Childrens Center, Inc., Oakhurst CA
Tongans Outreach Project, Inc., Salt Lake City UT
Total Focus Sports, Kirkland WA
Tracer Productions, Denver CO
Trail Riders for Youth, Castle Rock CO
Trees for Cayucos, Cayucos CA
Triple Diamond Warehouse, Inc., Eagle ID
T R O O Gamerz, Fresno CA
Tucson Quarter Midget Association, Tucson AZ
Turlock Junior High School Renaissance Foundation, Turlock CA
Umbro Elite, Inc., Albuquerque NM
Uncle Eddiys Theatre Company, Inc., Santa Fe NM
United Service Alliance, Fallbrook CA
Utah Ballroom Dance Sport Company, Orem UT
UVURU Community Library Fund, Seattle WA
Van Diest Ministries, Incorporated, Mercer Island WA
Ventura Police Dog Foundation, Inc., Ventura CA
Veterans in Community Advocacy, Modesto CA
Vietnam Center, Inc., Houston TX
Vietnamese American Community of Northern CA, San Jose CA
Vietnamese Interest Protection Group, Ballaire TX
Vintage Panthers, Inc., Englewood CO
Violence Immunization Program Professional Center, Madera CA
Vision Heir, Puyallup WA
Visions of Hope, Inc., Phoenix AZ
Walk In Time Theater, Inc., Moorpark CA
Wallaces Saddle Up, Inc., Tyler TX
Warren Senior Citizens, Blair OK
Wasatch County Habitat for Humanity, Inc., Heber City UT
Wasatch Dance Collective, Salt Lake City UT
Washington Biodiversity Trust, Bainbridge Island WA
Washoe County Bar Foundation, Reno NV
Waters of Grace Foundation, Houston TX
Waxahachie Help East Action Team, Waxahachie TX
Webster Community Center, Magna UT
West Clean Elections Institute, Inc., Phoenix AZ
West County Theatre Arts Guild, Los Angeles CA
West Valley Sonoran Land Trust, Inc., Glendale AZ
Western Oklahoma Historical Center, Inc., Weatherford OK
Westside Daycare, Inc., Dumas AR
Whatever It Takes Ministries, Inc., Oklahoma City OK
Where Are They, Inc., Reno NV
White Buffalo Research Development and Training, Tucson AZ
White Dove Ministries, Inc., Channelview TX
White Eagle of the Rockies Foundation, Sheridan WY
Wildcat Creek Stables, Richmond VA
Willis Saddler Foundation, Tulsa OK
Willow Brook Childrens Center, Pflugerville TX
Win International Dallas, Inc., Dallas TX
Windsong Ministries, Monroe LA
Wiseman Ministries, Bellevue WA
Wishes Are Forever Foundation, Sandy UT
Worldwide Assembly of Yhwh, Inc., Houston TX
Wren Foundation, Inc., Las Vegas NV
Wu Wei Tao, Hope ID
Yardley Health Services, Inc., Pittsfield MA
Yavapai County School to Work Partnership, Inc., Prescott AZ
Yellowstone Valley Railway Club, Billings MT
Yes & Know, San Francisco CA
Young Adult Services of Washington, Bellevue WA
Young Parents Foundation, Inc., Pittsburgh PA
Young Skandia Dansers, Clinton WA
Youth Development Center, Ceres CA
Youth Network, Atascadero CA
Youth Sports, Greeley CO
Youth Sports Authority, Littleton CO
Zia Athletic Club, Peoria AZ

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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