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Announcement 2004-36

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Internal Revenue Bulletin:

2004-20 May 17, 2004

Announcement 2004-36

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
1A Directors Champs Program, Inc., Southlake TX
1st Lt. Alan Michael Hook Memorial Fund, Torrance CA
3rd Power Foundation, Copiague NY
1420 Foundation for Sustainable Development Education, Orlando FL
A. P. Hart Precious Moments Daycare, East Orange NJ
Access New York, Inc., Jamaica NY
Actors Summit, Akron OH
Adolescent Health Alliance, Inc., New York NY
African American Childrens Theatre, Ltd., Milwaukee WI
African American Health Initiative, Inc., Louisville KY
African American Males Making a Difference, Charlottesville VA
African Diaspora Music and Art, Inc., New York NY
Ahepa 371 II, Inc., Detroit MI
Airlie Gardens Foundation, Inc., Wilmington NC
Aiun Foundation for International Education and Democracy, Inc., Salem OR
Akron Newstead Youth Center, Inc., Akron NY
Al Horton Memorial Rotary Foundation, Desert Hot Springs CA
Allegheny West Business Education Foundation, Pittsburgh PA
Alliance Charitable Foundation, Inc., Amesbury MA
Alma Rangel Gardens Housing Development Fund Company, Inc., New York NY
Alpha House Project, Inc., Duluth GA
Alternative Community Living Services, Inc., Marietta GA
Alternative Medical Institute, Inc., Winsted CT
Amani Christian Community Development Corp., Pittsburgh PA
America Alevit Cultural Center, Inc., Brooklyn NY
Amherst Domestic Violence Task Force, Inc., East Amherst NY
Anais Enterprises, Greensboro NC
Anshei Bnai Torah, Monsey NY
Arlington Golden Pride Band Booster, Riverside CA
Art Sanctuary, Philadelphia PA
Art Works Studio School, Incorporated, Washington DC
Atlanta Metropolitan Amateur Athletic Club, Atlanta GA
Atlantic Chamber Orchestra, Portland ME
Ats Foundation, Inc., Paoli PA
Azimuth Education Foundation, Lake Forest CA
Babylon Village Educational Foundation, Inc., Babylon NY
Baltimore County Small Business Resource Center, Inc., Towson MD
Banning Police Activities League, Inc., Banning CA
Barcare, Inc., Edison NJ
Beaver Girls Bantam Basketball Program, Beaver PA
Bedford Girls Basketball, Bedford IN
Beginning With Books, Pittsburgh PA
Believers Community Outreach, Los Angeles CA
Belleville Public Schools District 118 Educational Foundation, Ltd., Belleville IL
Bentley Hall Development Corporation, Inc., Philadelphia PA
Beth Chinuch Soro Bohel, Inc., Brooklyn NY
Black Geeks Online, Washington DC
Black Men for Progress, Farrell PA
Black Swamp Arts Council, Archbold OH
Blacksburg Volunteer Fire Department, Blacksburg VA
Bloomfield Amateur Boxing Association, Inc., Bloomfield CT
Bloomington Activities Foundation, Bloomington MN
Blue Ridge Education Fund, Inc., Roanoke VA
Blue Shift Theatre Ensemble, Boone NC
Blue Society of Center Pennsylvania, Shermans Dale PA
Bobby Telfer Memorial Scholarship Fund, Lansing MI
Books for Kids, Inc., Raleigh NC
Boyer Center for Education and Society, Grantham PA
Brea Olinda Wildcat Softball Boosters, Brea CA
Brick City Soccer Club, Inc., Newark NJ
Briercrest Family of Schools USA Foundation, Point Roberts WA
Buffalo Neighborhood Network, Inc., Buffalo NY
Bulgaria America Cultural Exchange, Inc., Larchmont NY
California Condor Youth Wrestling, Huntington CA
California Conservatory of Music, Menlo Park CA
California Inland Region of Narcotics Annonomous, Banning CA
Cal-Lee Retirement Villa, Inc., Southern Pines NC
Camden Urban Ministry Initiative, Inc., Camden NJ
Camp Cathedral School of the Arts, Inc., Atlanta GA
Capital Area Housing Resource Center, Inc., Trenton NJ
Care Consulting Services, Inc., Frederick MD
Care Link Services, Lima OH
Caring Citizens for Action, Inc., La Mesa CA
Caritas of Yucaipa, Solana Beach CA
Carolina Christian Education Foundation, Fayetteville NC
Carroll Elementary PTO, Inc., Shermans Dale PA
Celebration Christian Life Community, Ridgewood NJ
Center for Natural Resources, Stockton MO
Center in the City, Scranton PA
Central Park Towers, Inc., Kansas City KS
Central School District Foundation, Park Hills MO
Century High School Model United Nations Support Group, Santa Ana CA
Charity Childrens Home at Ebenezer, N. Wilkesboro NC
Charleston Rotary Charitable Foundation, Charleston IL
Chatham Cultural Center, Inc., Chatham MA
Cheltenham York Road Nursing and Rehabilitation Center, Inc., Philadelphia PA
Child & Family Profile, Inc., Chicago IL
Child Assault Prevention of Ottawa County, Port Clinton OH
Childrens Dance Theatre of Ashland, Ashland OR
Christian Learning Centers of the Upstate, Easley SC
Christmas in April Topeka Shawnee Co., Inc., Topeka KS
Christmas in April West End Cities, Ontario CA
Christs Mission, Marion IL
City of Orange Public Library Foundation, Orange CA
Classical New Jersey Society, Inc., Plainfield NJ
Clayton Rotary Foundation, Inc., Clayton GA
Cleveland Center and Shelter, Cleveland OH
Cleveland Foot and Ankle Clinic, Cleveland OH
Cleveland Lumberjacks Charities, Inc., Cleveland OH
Clover Commons, Inc., Rock Hill SC
Coalition on Autism, Plains PA
Colesville Lions Foundation, Inc., Silver Spring MD
Colquitt Options, Albany GA
Columbia South Rotary Foundation, Columbia MO
Commissioners Honor Camp Cadet, Inc., Hershey PA
Communities in School of Maryland, Inc., Baltimore MD
Communities in School of Prince Georges County, Inc., Hyattsville MD
Community Builders of Durham, Inc., Durham NC
Community Connections, N. Platte NE
Community Enforcement Authority, Inc., Atlanta GA
Community Foundation of Mahoning Valley, Youngstown OH
Community Technology Development, Inc., Newton MA
Community Voices Collaborative of the District of Columbia, Inc., Washington DC
Compassionate Outreach Ministries Christian Academy, Inc., Winter Park FL
Connecticut Sports Institute Baseball Association, Inc., Bridgeport CT
Consumer Benefits Work America Program, Mount Holly NJ
Contextual Program Development Foundation, Washington DC
Cook County Intervention, Oak Lawn IL
Costa Mesa Community Foundation, Costa Mesa CA
Coventry High School Gridiron Club, Inc., Coventry CT
Cross Connection Family Services, Philadelphia PA
Cross High Band Booster, Cross SC
Dance Harrison Street, Inc., Easton MD
Decalogue Education Fund, Inc., Chicago IL
Depth Foundation, Inc., Northport MI
Diakonia Media Group, Inc., Duxbury MA
Dillsboro Tomorrow, Inc., Dillsboro NC
Dimensions Dance Company, St. Louis MO
Disability Technologies, Inc., Hedgesville WV
District Heights Community Development Corporation, District Heights MD
Dl Blades, Detroit Lakes MN
Doc Communications Media Group, Somerset NJ
Downingtown Community Center, Inc., Downingtown PA
Downtown Senior Center, Inc., Scranton PA
Downtown Yonkers Management Association, Inc., Yonker NY
Dressing to Succeed Licking County, Inc., Newark OH
Duanesburg Education Foundation, Inc., Duanesburg NY
Duneland Building Trades Corp., Chesterton IN
Dunkard Creek Watershed Assn., Inc., Morgantown WV
Durham Regional Financial Center, Durham NC
Dusty Wings of the Desert, Inc., Palm Desert CA
Eagle Valley Senior Housing, Inc., Allentown PA
East End Business & Merchants Council, Bridgeport CT
Eastfield Youth Activities, Nebo NC
Eastside Community Economic Development Corporation, Charlotte NC
Eaton Area Senior Center, Inc., Charlotte MI
Eau Claire High School Foundation, Chapin SC
Education Express Company, Howell NJ
Educational Foundation of Park Forest Chicago Heights, Inc., Park Forest IL
Educational Netcasting Foundation, Inc., Cambridge MA
Ellwood City Education Foundation, Ellwood City PA
Elvie Neighborhood Community Association, Inc., Wilson NC
Emmanuel Bible Institute, New York NY
Empire Theatre Co., Chicago IL
Enrichment and Training Center, Black Mountain NC
E S P, Ltd., Dover NH
Essex County Educational Foundation, Inc., W. Orange NJ
Essex Itv, Inc., Newark NJ
Evangelical Catholic, Inc., Columbus WI
Fair Housing for America, Riverside CA
Fair Lawn Association for Special Education, Fair Lawn NJ
Fair Tide, Inc., Kittery ME
Family Art Studio, Inc., St. Louis MO
Family Depot, Inc., St. Louis MO
Family First, Hamden CT
Family Law and Policy Institute, Inc., Washington DC
Family Life Home Christian School Independent Study Program, San Marcos CA
Family Preservation Program, Inc., Warm Springs VA
Family Support Network of Vance Granville Franklin and Warren, Oxford NC
Family Support Systems, Pacifica CA
Fauna Communications Research Institute, Hillsborough NC
Federacion De Organizaciones Mexicanas En Nueva Inglaterra, Inc., Chelsea MA
Federal Enterprise Community of Buffalo, Inc., Buffalo NY
First Flight, Inc., Sumter SC
First Night Pittsburgh, Inc., Pittsburgh PA
First Step Childcare & Preschool, Inc., Waterford Wks NJ
Flights for Humanity, Incorporated, Littleton MA
Foundation for Charter Schools, Inc., Newark NJ
Foundation for the Advancement of Sexual Equity, Long Beach CA
Foundation for United States Russian Cultural Relations, Inc., Alexandria VA
Foundations Reach Youth, Richmond VA
F R A M E S, Flint MI
Franco Foundation, Inc., Silver Spring MD
Freedom Through Christ Ministry, Inc., Bloomington IN
Freehold Borough Educational Foundation, Inc., Freehold NJ
Freehold Township Foundation for Educational Excellence Incorporate, Freehold NJ
Friends of Cabot Woods, Inc., Newton MA
Friends of Charlotte Advantage Charter School, Inc., Charlotte NC
Friends of Clinton Youth and Family Service Bureau, Inc., Clinton CT
Friends of College Wrestling, Inc., Grand Rapids MI
Friends of Everett Arena, Concord NH
Friends of Kalamazoo Advantage Academy, Inc., Kalamazoo MI
Friends of Mountain History, Inc., Asheville NC
Friends of Octavio Paz Charter School, Inc., Chicago IL
Friends of Poway High Foundation, Poway CA
Friends of Rocky Mount Charter School, Inc., Battleboro NC
Friends of Seacoast Hospice, Portsmouth NH
Friends of the Public Library, Clive IA
Friends of the School, Inc., Portland IN
Friends of Wasatch Summit Counties Childrens Justice Center, Park City UT
Friends of Worc, Inc., Lake Success NY
Friends of Wvon, Chicago IL
Friends Who Care, Inc., New York NY
Frontiers Journal, Inc., Rhinebeck NY
Gary Wheaton Memorial Tri State Respiratory Clinics, Vincennes IN
Gateway Management Corporation, Buffalo NY
GEM Recreation & Health Center, Kill Devil Hills NC
Genesis Corporation, Thomasville NC
Geoffrey Lance Foundation for Spinal Cord Injury Res and Support, Philadelphia PA
Georgia Institute for Community Development and Outreach, Inc., Atlanta GA
Get the Message, Inc., Baltimore MD
Ghana Computer Literacy & Distant Education, Incorporated, Chicago IL
Gilgal Development Corporation, Plainfield NJ
Global Childrens Health & Environment Fund, Washington DC
Global Education Foundation, Alexandria VA
Golden Dogs Academy, Inc., Mount Vernon OH
Granite State Federation of Families, Inc., Manchester NH
Great Expectations Weight Loss Camp, Inc., Oakville CT
Great Pond Foundation, Inc., Edgartown MA
Greater Grand Forks Community Center LLC, Grand Forks ND
Greater Hope Life Center, Inc., New York NY
Greater Options for Adolescent Lives, Inc., Boston MA
Greater Philadelphia Cancer Foundation, Philadelphia PA
Greater Southern Brooklyn Health Coalition, Inc., Brooklyn NY
Greenville Chinese School, Greenville NC
Greenwich Agora, Inc., Greenwich CT
Grosse Pointe South Choir Boosters, Inc., Grosse Pointe Farms MI
Hall-Light and Associates, Hampton VA
Hamilton County Self Help Housing, Webster City IA
Hampden County Land Trust, Inc., Monson MA
Hand Craft Alliance, Waynesboro VA
Hands & Minds, Inc., Cambridge MA
Hands on Helpers, Inc., Princeton NJ
Happy Times Development Corporation, Inc., Philadelphia PA
Harlem Renaissance Economic Development Corporation, New York NY
Hartford Teen Center, White River Junction VT
Hawaii Ola Waimanalo, Honolulu HI
Hawkeye East Wrestling Club, Inc., Christiansburg VA
Health, Incorporated, Sioux City IA
Heart and Soul Ministries, Inc., Altoona PA
Heartland Opera Theatre, Webb City MO
Hellas United Fc, Inc., Boston MA
Henry White Experimental Farm Foundation, Belleville IL
Heritage Band Boosters, Monroeville IN
Herminia M. Roque Memorial Social Service Center, Chicago IL
High Tech High Foundation, San Diego CA
Hillel of Rockland County, Inc., Monsey NY
Hillside Business Association, Duluth MN
Hinsdale South High School Foundation, Darien IL
Hiram Foundation, Incorporated, Long Beach CA
Hispanic National Law Enforcement Association New York Chapter Foundation, New York NY
Historical Advancement Association, Philadelphia PA
Hoffman Estates Park District Foundation, Hoffman Estates IL
Holy Care, Inc., Lanham MD
Holy Cross Neighborhood Development, Inc., Pittsburgh PA
Home of Hope Learning and Resource Center, Inc., Hinesville GA
Homegrown, Inc., Brockton MA
Hope & Help, Inc., Brooklyn NY
Hope and New Dreams of Adelphi, Inc., Adelphi MD
H O P E Initiatives, Inc., Heralding Opportunities Potentials Education, Macon GA
Housing Opportunities Made Economical, Inc., Fredericksburg VA
Human Family Foundation, Annandale VA
Humanist Ministries, Inc., Milwaukee WI
Hunter College High School Chinese Parents Association, Inc., New York NY
Huntsville Bible Students, Huntsville AL
I Vote Project, Inc., Wilmington DE
Ice Dogs Hockey Club, Dearborn Heights MI
Independence Empowerment Center, Inc., Manassas VA
Independent Tech Alumni Council, Inc., Boston MA
Indo-Pacific Conservation Alliance, Washington DC
Infinities Chamber Ensemble, Inc., Kensington NH
Innerchange Freedom Initiative, Washington DC
Intelliport Corporation, Chillicothe OH
International Centre for Eyecare Education Foundation, So. San Francisco CA
International Concerned Friends and Family of Mumia Abu Jamal, Philadelphia PA
International Housing & Family Services Corp., Thousand Oaks CA
International Society for Craniofacial Surgery, Philadelphia PA
Interscholastic Athletic Association of Maryland, Inc., Baltimore MD
Ivan Pravilov Dainius Zubrus Hockey Club and School, Mounds View MN
Jersey Knights, E. Brunswick NJ
JHS Boys Soccer Boosters, Shepherdstown WV
JHS Girls Soccer Boosters, Harpers Ferry WV
Jocobus Academy Group Home, Inc., Baltimore MD
Jones College Scholarship Fund, Charlotte NC
Kemper Military School and Endowment, Inc., Boonville MO
Key Works Association, Chicago IL
Kings Highway, Inc., Mt. Holly NJ
Kuntu Repertory Theatre, Pittsburgh PA
Kutag, Kankakee IL
KVMH Charitable Foundation, Inc., Waimea HI
La Quinta High School Foundation, La Quinta CA
Laguna Hills High School Friends of Model United Nations, Laguna Hills CA
Lake City Education Foundation, Lake City MN
Lakeview Parent Teacher Council, Warsaw IN
Lakeville Performing Arts, Lakeville MN
Lakewood Community Mediation Center, Inc., Lakewood NJ
Lakewood Redevelopment Corp., Atlanta GA
Lapiedra Family Firefighters Memorial Fund, Staten Island NY
Leadership Akron, Akron OH
Leaven Center, Eden Prairie MN
Lebanon Riverside NH Rotary Charities, Inc., West Lebanon NH
Lesc House Housing Development Fund Corp., New York NY
Lexington Area Economic Development Corporation, Lexington MO
Libertyville Hockey Club Organization, Incorporated, Libertyville IL
Library Foundation of Madison County, Inc., Canton MS
Life Long Learning Group, Matthews NC
Lincoln Park Elementary School PTO, Lincoln Park NJ
Liverpool High School Student Activities, Liverpool NY
Living Letters Ministries, Inc., St. Louis MO
Love Is, Incorporated, Ontario CA
Loving Hands, Inc., South Bend IN
Low Country Artists and Artisans Society, Savannah GA
Lutheran Social Services of Central Ohio Mansfield Housing, Inc., Columbus OH
Mahwah Ramapo Ridge Home and School Organization, Inc., Mahwah NJ
Main Line Academy of Music, Inc., Ardmore PA
Maine Rural Network, Standish ME
Make It Happen Foundation, Inc., Atlanta GA
Managing Earths Resources, Inc., Beverly MA
Mars Hill Media, Minneapolis MN
Marthas Vineyard Touchdown Club, Oak Bluffs MA
Massachusetts Mental Health Counselors Association, Inc., Natick MA
McFarland Education Foundation, McFarland CA
McPherson County Connections, Inc., McPherson KS
McPherson Junior Pups Basketball Club, McPherson KS
Media Unit, Inc., Syracuse NY
Mediation Association of Northwest Ohio, Toledo OH
Medway Youth Community Organization, Inc., Medway MA
Mental Health Consumer Advocates of Rhode Island, Inc., Providence RI
Mental Health Workers Without Borders USA, Inc., New York NY
Merrimack Valley Regional Animal Shelter, Inc., Newburyport MA
Merry Mixers, Inc., Marblehead MA
Metro Health Florida, Inc., Roswell GA
Metro Health Indiana II, Inc., Roswell GA
Metro Health Vermont, Inc., Roswell GA
Metro Universal Career Center, Inc., Lithonia GA
Millrace Playground Committee, Millersville MD
Mission Twenty Eight Ninteen, Medina OH
Missouri Centers for Independent Living, Kansas City MO
Missouri Sports Development Office, Inc., Saint Peters MO
Mobridge Family Resource Center, Mobridge SD
Montgomery County Womens Fair Committee, Inc., Rockville MD
Mountain Vista Advocates, Apple Valley CA
Mountaineer Region of Narcotics Anonymous, Morgantown WV
Mt. Olivet of Harlem Housing Development, New York NY
Multi-Cultural Center, Chicago IL
Multiple Sclerosis Association of America Gardens at Evesham, Inc., Cherry Hill NJ
Museum of the Americas Foundation, Inc., Arlington VA
Music in the City, Inc., Kansas City MO
Music Outreach Program, Washington DC
Naim Frasheri School of Madison, Inc., Middleton WI
National Institute for Prostate & Urological Research, Chicago IL
National Organization for Children, Inc., Morrisville PA
Native American Medicine Persons Association, Maple Grove MN
Native American Society for Historical Preservation, Inc., Hessel MI
Near South Family Life Center Collaborative, Inc., Chicago IL
Neighborhoods Incorporated of Hammond Indiana, Hammond IN
Neil J. Brassell Jr, Foundation for Youth Development, Bensalem PA
New Bern Family Resources, Inc., New Bern NC
New Creation Community Development Corporation, Reading PA
New Day Development Corporation, Kansas City MO
New Jersey Association of Child Care Resource and Referral Agencies, Pennington NJ
New Life Community Services, Philadelphia PA
New Life Multi Cultural Family Community Center, Inc., Brockton MA
New Light Family Life & Educational Center, Richmond VA
New Sudanese Association of Oregon, Portland OR
New York City Center for Urban Wildlife Rehabilitation, New York NY
New York State Association for Women in Administration, Inc., Baldwinsville NY
Newton County Help Center, Neosho MO
Nimrod Project, Highland Park MI
Noahs Ark a Safe Place, Inc., Washington PA
Non-Profit Alliance Center for Leadership Development, Inc., Dorchester MA
Nonquit Street Neighborhood Association and Land Trust, Inc., Dorchester MA
North Andover Coalition Against Risky Behavior, Inc., North Andover MA
North Carolina Amateur Wrestling Association, Mooresville NC
North Carolina Family Resource Coalition, Swannanoa NC
North Carolina Shore and Beach Preservation Association, Inc., Oak Island NC
North Crown Heights Nostrand Ave. Merchants Association, Inc., Brooklyn NY
North Hero Education Foundation, Inc., North Hero VT
Northborough Education Foundation, Inc., Northborough MA
Northeastern Pennsylvania Diversity Education Consortium, Dallas PA
Northfield Community School Organization, Inc., Northfield VT
Northmont Future Bolts Basketball, Dayton OH
Northmont Traveling Baseball, Dayton OH
Northside Norfolk Rotary Foundation, Norfolk VA
Northview Choral Music Organization, Sylvania OH
Oak Grove Parent Teacher Organization, Green Oaks IL
OCPM Research Foundation, Cleveland OH
Old Silver Spring House Tour Association, Inc., Silver Spring MD
Omega First, Incorporated, Charlotte NC
Omicron Zeta Charitable and Educational Fund, Inc., Raleigh NC
Orange County Health Research Alliance, Santa Ana CA
Orange County Scholastic Foundation, Irvine CA
Our Town Civic Organization, Inc., Westminster VT
Overture Theatre Corp., Woodbury NY
Paddle Providence, Inc., Providence RI
Panther Partners, Inc., Vista CA
Parents Advocating Challenging Education, Saint Charles MO
Parents Coalition for Literacy, Inc., Richmond IN
Partners With Parents, Inc., Los Angeles CA
Pathways Retreat & Education Center, Madison VA
Patrick Marsh Parent Student Teacher Organization, Sun Prairie WI
Peaks at Raleigh, Inc., Asheville NC
People are Surviving Today, Gallatin TN
Perennial Garden Club, Washington DC
Peter V. Destephano Foundation for Budd Chiari Syndrome Research, Lombard IL
Pieces, Inc., Saint Charles MO
Piedmont Bioethics Network, High Point NC
Pikesville High School Music Boosters, Inc., Baltimore MD
Pinecrest School Parent Council, East Lansing MI
Place of Our Own, Inc., Baltimore MD
Pleasants County Humane Society, Inc., Saint Marys WV
Portage County Culture Festival, Inc., Stevens Point WI
Portuguese Cultural Center, Inc., Danbury CT
Professional Reading Outreach, Inc., Falls Church VA
Progress in Education, Contoocook NH
Project Freedom, Inc., Boston MA
Project on African American International Law, Chicago IL
Project Success of Decatur and Macon County, Decatur IL
Prokids Athletic League, Inc., Atlanta GA
Prosthetic Abilities Center of Excellence, San Diego CA
Providers Caring for Kids, Inc., New York NY
Psalms Foundation, Inc., Annapolis MD
PTA-PTO Thrift Shop, Inc., Lynchburg VA
Radio Maria, Inc., Landsdale PA
Raise the Bar, Inc., Stamford CT
Rallying Against Drugs Association, Rialto CA
Reaching Children for God, Inc., Maineville OH
Rebuilding Together Bergen County, Inc., Ridgewood NJ
Recovery Plus II, Inc., Chicago IL
Red Devil Wrestling Club, Inc., Lowell IN
Refreshing Waters for Life Ministry, Inc., Attica NY
Region 15 Education Foundation, Inc., Middlebury CT
Response International, King George VA
RHA Affordable Housing IV, Inc., Atlanta GA
RHS Spirit Squad Booster, Ramona CA
Ring of Fire Productions, Inc., Brooklyn NY
Rio Rancho Astronomical Society, Inc., Rio Rancho NM
Riverside Community Foundation, Incorporated, Washington IA
Riverwatch Association, Mineola NY
Riverworks a Creative Center, Inc., Dobbs Ferry NY
RMP Ministries, Inc., Charlotte NC
Robert C. Hill Elementary PTO, Romeoville IL
R O C H Foundation, Inc., Durham NC
Rockwell Swaledale Education Foundation, Charles City IA
Ross Camper Brunson Family Services, Baltimore MD
Rotary Club of Marthas Vineyard Charitable Foundation, Inc., W. Yarmouth MA
Rotary Club of Northport New York Charity Fd, Inc., Northport NY
Rotary Club of Temecula Foundation, Murrieta CA
Rotary Healthy Youth Foundation, Roseville MN
Roxborough Education Foundation, Inc., Philadelphia PA
Russian American Voters Educational League, Inc., Richmond Hill NY
Safe Harbor Community Services, Inc., Manchester NH
San Diego Cultural Arts Alliance, San Diego CA
San Diego National and International Black Film Festival, San Diego CA
Sandra Starr Foundation, Princeton NJ
S. E. Gross School Parent Teacher Organization, Brookfield IL
Sea Girt P A R K S, Inc., Sea Girt NJ
Second Chance Services Unlimited, Inc., Randallstown MD
Self Foundation, Philadelphia PA
Self Training Institute, Philadelphia PA
Servant Missions Unlimited, Inc., Roswell GA
Seymour Basketball Fan Club, Inc., Seymour IN
Shades of Strength, Pacifica CA
Sleepy Eye Area Home Health, Inc., Eden Prairie MN
Smart Start Day Care, Inc., Monett MO
Social Lites Scholarship Fund, Rialto CA
Society for the Education and Eradication of Depression, Inc., Robbinsville NJ
Society of Many Faces, Inc., Brooklyn NY
Sonrise Development Corporation, Englewood NJ
South Atlanta Redevelopment Corporation, Atlanta GA
South Jersey Opportunities Industrializations Centers, Inc., Camden NJ
South Memphis Youth Initiative, Inc., Memphis TN
Sparks Family of Edutainment Media, Inc., Silver Spring MD
Special Services Home & School Association, Inc., Ridgewood NJ
Spring Hope Elementary School Parent Teacher Organization, Spring Hope NC
Springfield Peer Lending, Inc., Springfield MA
St. Anthony Homes, Inc., Bel Air MD
St. James Park Day Care, Inc., Bronx NY
Stanly Net, Albemarle NC
Steelville Community Development and Care Corporation, Salem MO
Stepping Stone Community Theater, Shrewsbury MA
Stone Mountain Charter School, Inc., Stone Mountain GA
Story County Child Abuse Council, Ames IA
Street Talk, Glencoe IL
Student Outreach Program, Inc., Wilton CT
Substance Awareness Greater Anderson Coalition, Cincinnati OH
Sudanese Development Initiative, Inc., Palm Beach FL
Support Education and Research for Chronic Hepatitis C, Inc., Jamaica Plain MA
Synergy Residential Academy, Minneapolis MN
Tarheel Community Development Corporation, New Bern NC
Team Thunder Wheelchair Sports, Willow Wood OH
Tebucky Jones Youth Foundation, New Britain CT
Ted Williams Housing Corporation, Oceanside CA
Teen Rap, Jackson MI
Teens Taking Charge, Inc., Atlanta GA
Timeless Charities, Inc., Morris Plains NJ
TINC Road School Parent Teachers Organization, Inc., Flanders NJ
Toms River Community Foundation, Inc., Toms River NJ
Torrance Mission Health Center, Torrance CA
Tramway Elementary PTO, Inc., Sanford NC
Trans Action San Diego, San Jose CA
Transitional Services, Inc., St. Michaels MD
Tri Star Employee Development Corp., San Antonio TX
Trilogy Fleming of Topeka KS, Inc., Scottsdale AZ
True Hens, Inc., Wilmington DE
Typical Life Corporation, Mount Wolf PA
United Clayton Area Network for Youth, Inc., Clayton NC
Unity Center, Snow Hill NC
University City Community Development, Charlotte NC
University of Cincinnati, Cincinnati OH
Upaya Institute, Incorporated, New York NY
Upper Iowa Audubon Society, Cresco IA
Upper Neuse River Basin Association, Inc., Rtp NC
Urban Bankers Coalition Foundation, Inc., New York NY
Valerius Parent Teacher Organization, Urbandale IA
Vance Housing, Inc., Beckley WV
Vermont Student Opportunity Scholarship Fund, Williston VT
Vickery Crek Middle School PTO, Cumming GA
Villa Farnese, Philadelphia PA
Voices That Listen, Oaklawn IL
Wall Watchers, Matthews NC
Watertown Boosters Association, Watertown MA
Waterville Valley Music Center, New York NY
Wayne County Enrichment & Fitness Center, Goldsboro NC
Wells Sports Complex, Inc., Escanaba MI
West Side 2000, Chicago IL
West Virginia Center for Civic Life, Inc., Charleston WV
Western Catarba County Family Resource Center, Inc., Newton NC
Western Maryland YMCA Services Corporation, Cumberland MD
Western North Carolina Safety & Fire Education Assn., Weaverville NC
Westfield United Soccer Club, Inc., Westfield MA
Weston Education Foundation, Inc., Weston VT
Whaling City Rowing Club, New Bedford MA
Whitehall Coplay Class Memorial Scholarship Foundation, Inc., Whitehall PA
Wide Sky Theatre Company, Inc., New York NY
Williamsburg Film Festival, Inc., Toano VA
Wilmington Education Fund, Inc., Wilmington VT
Window of Hope Community Services, Incorporated, Berkeley IL
Windsor Healing Centre, Incorporated, Catlett VA
Wiscupa, Inc., Oshkosh WI
Women of NU, Chicago IL
Womens Business Institute, Inc., Tustin CA
Womens Social Impact Workshop, Inc., Philadelphia PA
Wood Ridge High School Band Parents Association, Wood-Ridge NJ
Woodcliff Lake PFA, Inc., Woodcliff NJ
Woodcock Foundation, Inc., Baltimore MD
Woodland Park Middle School Music Booster Club, San Marcos CA
Yes Youth Outreach, Inc., Omaha NE
Young Equestrians Program, Plymouth MN
Youth Force, Inc., Bronx NY

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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