Internal Revenue Bulletins  
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:

Org. Name City State
360 Sports Organization, Inc., Homewood IL
8300 Sheridan Dr., Inc., Clarence NY
Abram Kessel Goldberg Fish Foundation, Cedarhurst NY
Abundant Life Encyclopedia, Inc., Horsham PA
ACFE Foundation, Inc., Springfield MO
Accord Foundation, Bellevue WA
Acova, Inc., Avoca IA
Advocacy Resource System, Wyoming MI
Africa-Expo, Las Vegas NV
Africa Health Strategies, Washington DC
African American Family Liaison Organization, Inc., Wimauma FL
Air Intelligence, Inc., Fly Creek NY
Alabama Sports Hall of Fame Foundation, Birmingham AL
Allen Kiwanis Club Foundation, Allen TX
Alliance for Strong Communities, Inc., New Haven CT
Alpha Foundation, Washington DC
Alvarado Project, San Francisco CA
Amana Christian Training Center, Inc., Santa Clara CA
American Abstinence Institute, Chicago IL
American Friends for Jewish Institutions & Orphanage in Odessa, Flushing NY
American Friends of Leshivat Ahrchot Torah, Inc., New York NY
American Friends of Mosdos Eli Bezri, Inc., New York NY
American Friends of Yeshiva Etz Joseph, Inc., North Miami Beach FL
Amigos of University De Fresnillo, Mission TX
Amir Community Development, Inc., Atlanta GA
An Artists Life, Inc., Boston MA
Angel Wings Cat Rescue & Sanctuary, Kingston TN
Animalsave, Fort Lee NJ
Apaga, Inc., Great Neck NY
Apostolic Joy and Miracles Child Development Center, Inc., Riviera Beach FL
Appalachian Institute for the Advancement of Women, Girls & Children, Inc., Morgantown WV
Applied Ballet Arts Foundation, Oakland CA
Arachnoiditis Foundation, Inc., Santa Rosa Beach FL
Aries Foundation, Inc., Midlothian VA
Arizona Athletic Association, Glendale AZ
Arizona High School Allstar Games, Inc., Casa Grande AZ
Arkansas American Indian Cultural and Heritage Society, Inc., Seneca MO
Armenian Orthodox Theological Research Institute, Inc., Greenville RI
Asociacian De Maestros Apoyando Ninos, Las Cruces NM
Association for the Promotion of the Individuals Laws of Life, Inc., New York NY
Atchafalaya Basin Foundation, Morgan City LA
Atlanta Youth Arts Foundation, Inc., Cumming GA
Avante-Garde, Inc., Silver Spring MD
Baltimores Ark, Inc., Baltimore MD
Bartow Community, Inc., Cartersville GA
Bay Area Pedestrian Education Group, Oakland CA
Bear Foods, Inc., Boston MA
Beloved Community Public Charter School, Washington DC
Benefits Aids Babies & Youths, Havertown PA
Berkeley Striders Track Club, Moncks Corner SC
Bioss USA Leadership Association, Seattle WA
Birmingham Youth Service Corps, N. Birmingham AL
Blackwater Little League, Waverly VA
BLC Foundation, Castle Rock CO
Book Station Library, Grand Junction MI
Bosnian & Herzegovinian Association Northern California, Campbell CA
Boston Counseling & Legal Services, Inc., Boston MA
Boston Historical Society, Inc., Boston NY
Bourn Dance Competition Team, Uniontown OH
Boys and Girls Club of Bay City and Matagorda County, Bay City TX
Brentwood Youth Soccer Club, Inc., Brentwood NY
Bridge Ministries, Lincoln NE
Bristol Tree Society, Bristol RI
Broncos Swimming and Diving Booster Club, International Falls MN
Burton Sharpe Ministries, Seattle WA
Butler County-Georgiana Family Life Services Center, Georgiana AL
Cactus Cowboy Corral, Inc., Vail AZ
Cajacet Project, Inc., Newport RI
Cal Ripkin Baseball League of Great Kills, Inc., Staten Island NY
Calling the Shots, St. Paul MN
Cambridge-Salem 481 Charities, Inc., Cambridge NY
Camp Tamarack Summer Program, Menominee MI
Capable Allies Relying on Each Other akas CARE, Selma OR
Career Forum for the Under-Employed, Stanford CA
Carnaval Independencia Centro America Y Mexico, Inc., Miami FL
Castleberry Community Drugfree Committee, River Oaks TX
Catherine Cole Taylor Center for the Arts, Inc., Santa Rose Beach FL
Central Connecticut Arts Science and Technology Initiative, Meriden CT
Central Soccer League, Inc., Oceanside CA
Chance House, Inc., Roxbury MA
Chagrin River Valley Association, Solon OH
Changehaven, Inc., Reno NV
Cherab Foundation, Inc., Union NJ
Chicago Block Club Association, Chicago IL
Children of Sosnovaya Street, Seattle WA
Childrens World of Fun Family Learning Center, Inkster MI
Christian Mission to Gaza, Corona CA
Christian Team Resources, Scottsdale AZ
Chukchansi Indian Housing Authority, Coarsegold CA
Circle of Growth Foundation, Inc., Flushing NY
Citizens for Hayden-Tomahawk Island, Inc., Portland OR
Citizens for Homeless Relief, Inc., Tullahoma TN
Citizens Redevelopment Corp., Asbury Park NJ
Classy Cats Chariot, Inc., Jacksonville FL
Clinton Friends of the Parks, Clinton MO
Clovis Heat Softball Association, Inc., Clovis NM
Club of Budapest, San Francisco CA
Coalition for African-American Health and Wellness, Tucson AZ
Coalition of Concerned Communities, Inc., Culver City CA
Coastal Brain Injury Support Group, New Bern NC
Collegiate Strength & Conditioning Coaches Association, Inc., Provo UT
Come to Christ, Richardson TX
Commemorative Historical Society World War Two Living, San Jose CA
Committee for the Human Rights of Children, Inc., Miami FL
Community Care and Counseling of Hartsville, Inc., Hartsville SC
Community Connection of Northwest Indiana, Merrillville IN
Compassionate Hearts-Serving Hands, Inc., Sunrise FL
Computer Literacy Association, Valdez AK
Constituency for the Caribbean, Inc., New York NY
Consumer Advancement, Flint MI
Cornwells Home & School, Bensalem PA
Corona Lions Universal Foundation, Inc., Corona NY
Country Place of Pierz, Pierz MN
Coyote Productions, Inc., Park Hill OK
Crandon Water Ski Club, Inc., Crandon WI
Creatures for Culture, Inc., New York NY
Crossroads Christian Ministry, Medford OR
Crusade for Life International, Denver CO
Cultured Community Service Center, Queens Village NY
Dallas Area All-Stars Track Club Incorporation, Hutchins TX
D A N C — Dance Alive in Northern Colorado, Loveland CO
Darren C. Stevens Foundation, New York NY
Daskalos Foundation, Inc., Cambridge MA
Delaware Small Business Foundation, Georgetown DE
Delta Chi Educational Foundation, Inc., Indianapolis IN
Derech Emet, Brooklyn NY
Desert Labrador Retriever Rescue, Inc., Phoenix AZ
Desire Area Resident Community Development, Lansing MI
Detroit Deacons Baptist Council, Inc., Detroit MI
Diabetes World Advocacy Foundation, Seattle WA
Diamond Force Girls Fast Pitch Association, Chambersburg PA
Disability Resource Center, Everett WA
Discover Foundation, Pleasant Grove UT
DMZ Forum, Inc., East Meadow NY
Donate Life, Inc., Brookline MA
Doobys Clown Brotherhood for the Uplift of Gods People, Inc., Atlanta GA
Doors and Passageways of Return Foundation, Washington DC
Dora Moore Children Center, Inc., Houston TX
Dorchester County Communities in Schools, Ridgeville SC
Dreamshapers, Mooresville NC
Drive-In Theatre Museum, Inc., Mason City IA
Dunamei Christian Leadership Network, Inc., Irvine CA
Eagle Court Apartments, Randall MN
East Chapel Hill High School Foundation, Chapel Hill NC
East Idaho Juniors, Inc., Blackfoot ID
East Timor Disaster Response Organization, Inc., Washington DC
Eastern Legal Immigration Advocate Networks, Atlantic City NJ
Eden Foundation, San Antonio TX
Educational Global Associates, Washington DC
Educore Foundation, Inc., Encinitas CA
Elizabeths Park, Bradford VT
Ellison Watson Ellison and Associates, Inc., Texas City TX
Emerald Coast Comets, Inc., Ft. Walton Beach FL
Environmental Quality Initiative, Inc., Bethel PA
Esteemed Woman Foundation, Inc., Norwalk CT
Etowah County Law Enforcement Memorial, Gadsen AL
Eyesight International USA, Seattle WA
Fairfield Industrial High School Alumni Association, Gardena CA
Fairfield Main St., Inc., Fairfield TX
Faith Not Sight, Inc., Fair Lawn NJ
Families First, Inc., Ferndale MI
Family Medicine Educational Foundation, Inc., Glendale CA
Fanya Corporation, Los Angeles CA
Far Southeast Family Strengthening Collaborative, Washington DC
Farkas Foundation, Inc., Scottsdale AZ
Farmington Motor City Madness, Farmington MI
Federal Hill South Neighborhood Association, Baltimore MD
Ferrell Family Services, Capitol Heights MD
Finance Institute for Global Sustainability, Chapel Hill NC
First Family Pledge Foundation, Inc., Vero Beach FL
Firststep Networking Solutions, San Diego CA
Fit 5 Fitness Council, Portage MI
Flatiron Foundation, Inc., Brooklyn NY
Florida Fire and Police Honor Guard Competition, Orlando FL
Florida Tissue Services, Inc., Pensacola FL
Floyd Bennett Cricket Club, Inc., Far Rockaway NY
Food Mission of Christ of Kentucky, Inc., Stanford KY
For Your Life Foundation, Inc., Houston TX
Fort Myers Historical Museum Foundation, Inc., Fort Myers FL
Foundation for Community-Based Initiatives, Dallas TX
Foundation for Independence and Growth, Inc., N. Lauderdale FL
Freedom Round-Up, Philadelphia PA
Freightliner Toys for Tots, Gastonia NC
Fresh Start, Inc., Columbus GA
Friends in Family Unity, Inc., Sacramento CA
Friends of Charlotte Harbor Estuary, Inc., Port Charlotte FL
Friends of Londonderry Hockey, Londonderry NH
Friends of New Mexico Tribal Libraries, Santa Fe NM
Friends of Redbird Airport, Dallas TX
Friends of the Family, Inc., Taos NM
Friends of the Pontiac Public Library, Pontiac MI
Friends of Weaver, Los Alamitos CA
Friendship Community Development Corporation, Mobile AL
From Bondage to Freedom, Los Angeles CA
Fund for Our Children, Old Tappan NJ
Galaxy 2000 Entertainment, Mesa AZ
Gemach Mordechai Aron Chaiam, Inc., Brooklyn NY
Genesee Coalition on Adolescent Pregnancy Parenting & Prevention, Flint MI
Genesis Troupe, Livonia MI
Geneva Avenue Elderly Housing, Inc., Boston MA
Georgia Community Resources Exchange, Inc., Atlanta GA
Giveback Foundation, Chicago IL
G M B C Community Development Corporation, Houston TX
Go CAIA, Tucson AZ
God is Good, Incorporated, El Reno OK
Golden Gate Chapter Lupus Foundation of America, Inc., San Francisco CA
Good Samaritan Ministry, Inc., New York NY
Good Shepherd Outreach Center, Newport News VA
Grace Project, Inc., Shreveport LA
Grand Central Parkway, Forest Hills NY
Great Dane Rescue Alliance, Inc., Plymouth MI
Great Lakes Opera, Southfield MI
Greater Ann Arbor Omega Foundation, Ann Arbor MI
Greater New York Chinatown Social Services Agency, Inc., New York NY
Greenville Dream Center, Pelzer SC
Harambee African Female Rites of Passage Collective Program Process, Baltimore MD
Harbor Foundation, Wilmington NC
Harby Hawks Booster Club, Alvin TX
Harlem Music Lab, Inc., New York NY
Haus of Marcellus, Dallas TX
Haven International Ministries, Los Angeles CA
Healing Hearts Ministries, Inc., Miami FL
Health Information of America, Inc., Cedar Grove NJ
Health Research Group, Rocksburg Bath VA
Hearts of Gold Foundation, Rochester MN
Heat Halsell Education and Training Center, Philadelphia PA
Help Me, Augusta ME
Helping People Grow Academy, Charlotte NC
Helping Young Haitians Succeed, Riverdale MD
Herb Millro Classic, Seattle WA
Heroes of the Flame, Inc., Houston TX
Higher Dimensions, Inc., Byron GA
Hilltop Speed Track Club, Vallejo CA
His Servants of Fire Christian International Ministries, La Habra CA
Hollyberry Foundation, Abingdon VA
Hollyview RHF Housing, Inc., Long Beach CA
Holocaust Awareness Ark, Yonkers NY
Home Ownership Preparation & Experience, Big Lake MN
Hope for Honduras, Inc., Overland Park KS
Hope House, Inc., New Haven CT
Hope of Glory Mission, Inc., Mobile AL
Hopkins County Community Resource Coordination Group, Sulphur Springs TX
Horizon Circle of Friends, Allegan MI
Humanity United Globally, Honolulu HI
I Support Charity, New York NY
IBIC Institute, Inc., Greenwich CT
Illinois Committee of Blind Vendors, Chenoa IL
Indiana Angels, Greenwood IN
Indiana Hooved Animal Humane Society, Salem IN
Insight Ministries International, Las Vegas NV
Institute for Species Specific Milk, Temecula CA
International Shrine for Boxing & Wrestling, Los Angeles CA
International Soap Box Derby, Inc., Akron OH
Internet Ministries Fish Net, Tucson AZ
Into the Harvest, Milpitas CA
Invisible Theatre Company, Inc., Baltimore MD
Irish Center of Washington, DC, Vienna VA
Israel Metropolitan Social Action & Education Foundation, Greenville SC
Jack Barnett Scholarship Fund, Uncasville CT
JCM Spirit Club, Jackson TN
Jefferson City Early Childhood Parent Teacher Organization, Jefferson City MO
Jesus Run, Incorporated, Highland Ranch CO
Jewish Continuity Foundation, Monsey NY
Joe Cali Ministries, Phoenix AZ
John Braun Foundation, Elkhart Lake WI
Johnson City Rotary Foundation, Johnson City NY
Joshua Rescue Foundation, Walnut Creek CA
JS-Lyn Child Care, Inc., Lithonia GA
Kaamilah Foundation, Inglewood CA
Kafuku Farm Institute, Inc., Davis CA
Kassiwi Sanctuary & Coalition for Preservation of Indigenous Culture, Beecher Falls VT
K C Force, Blue Springs MO
KCFC — Kansas City Fencing Center, Shawnee Mission KS
Kentucky Family Development Institute, Inc., Frankfort KY
Kick, Inc., Charlestown MA
Kids Helping Kids in Crisis, Inc., Wayne NJ
Kids in a Drug-Free Society, New York NY
Kids World Daycare, Inc., Holly Springs MS
Kiwanis Club of Capital City Foundation, Inc., Boise ID
Kiwanis Club of Midtown St. Petersburg Youth Foundation, Inc., St. Petersburg FL
Kiwanis Club of Saugerties Foundation, Saugerties NY
Korean American Society of Hawaii, Honolulu HI
Korean Senior Center of Central Florida, Inc., Orlando FL
Lafayette Crossing Foundation, Inc., Keswick VA
Lafayette High School Athletic Educational Foundation, Williamsburg VA
Land Assembly for Neighborhood Development, Detroit MI
Lang Ranch Elementary School Booster Club, Thousand Oaks CA
Lavender and Green Alliance, Inc., Mineola NY
Leap of Faith Community Outreach, Evansville IN
Leap of Faith Ministries, Inc., Canon City CO
Liberation Independence Freedom Empowerment Foundation, Inc., Redding CA
Liberian American Community Organization, Los Angeles CA
Liberty International Family and Educational Services, Inc., Hartford CT
Life Improvement, Inc., West Palm Beach FL
Life With Lupus Guild, Chicago IL
LIRR Commuters Campaign, Inc., Bayport NY
Little Traverse Bay Band of Odawa Indians Elders Association, Harbor Springs MI
Living Room Opera, St. Paul MN
LJC Ministries, Lemon Grove CA
Logan Community Foundation, Logan IA
M-Powerhouse, Washington DC
Macon Better Housing Foundation, Macon GA
Malakoff Area Garden Club, Malakoff TX
Mammoth Lakes Celtic Festival, Inc., Mammoth Lakes CA
Manitowish Waters Skiing Skeeters, Inc., Manitowish Waters WI
Marion Jones Ministry, Nashville TN
Markey Road Neighborhood Association,