| Announcement 2005-60 |
August 29, 2005 |
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:
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