Internal Revenue Bulletins  
Announcement 2006-27 May 1, 2006

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
ADA AJOKU Foundation, Pembroke Pines FL
Advance Care Services, Incorporated, Detroit MI
African Nation Out-Reach, Inc., Los Angeles CA
Alices Wonderland Child Care of Grace Memorial Baptist Church, Baltimore MD
American Business and Education Partnership Association, Inc., South Glastonbury CT
American Samoa Humane Society, Inc., Pago Pago AS
An House of Prayer Word Center, Inc., Toledo OH
Aspen Suite Foundation, Stevenson Ranch CA
Badasht Institute, Inc., Mystic CT
Beacon Senior Housing Corp., Pasadena CA
Bordentown Regional School District Education Foundation, Inc., Bordentown NJ
Caring Hands of NJ, Inc., Piscataway NJ
Chasing for Charities, Northport NY
Chicago Principals & Administrators Association, Chicago IL
China Project Hope, Inc., Addison TX
Circle R Youth Ranch, Inc., Fall Branch TN
Clayton 20-20 Foundation, Inc., Jonesboro GA
College of John Paul in the Desert, Tucson AZ
Commercial Development Fund, St. Paul MN
Cornerstone Environmental Conservancy Corporation, Rochester NY
CPIN, Inc., Washington DC
David Chapman Ministries, Inc., Stillwater OK
Dayan Foundation, Los Altos CA
Descendants of Signers of Declaration of Independence Foundation, Inc., New York NY
Disciples of Faith, Inc., Randallstown MD
Eagle Condor Institute, Sault Ste Marie MI
Educational Initiatives Organization, Lakewood WA
Esthers House, Inc., Russelville AR
First Step Academy, Richmond VA
First Step Wellness Services, Inc., Lincoln NE
Florida Amputee Support Team, Inc., Ft. Lauderdale FL
Forward By Design, Inc., Columbia SC
Foster Care Parents Services, Inc., Los Angeles CA
Freedom-Hill Community Development Corporation, Dayton OH
Friends of Las Vegas Academy, Las Vegas NV
Friends of Longshore Sailing School, Inc., Westport CT
Genesis Ministries, Inc., St. Albans WV
Global Church Mission, Inc., Charlotte NC
Greasy Creek Volunteer Fire Department, Inc., Shelbiana KY
Ground Zero Youth Outreach and Development Programs, Inc., Atlanta GA
Hampden Meadows School PTO, Barrington RI
Helena Celtic Association, Helena MT
Hidalgo Independent School District Scholarship Foundation, Hidalgo TX
His Hands Foundation, Ashland OR
Holdenville General Hospital Foundation, Holdenville OK
Homeless Low Income Housing and Childcare, San Francisco CA
Housing Opportunities Arizona One, Inc., Porter Ranch CA
Human Potential Research Institute, Stockton CA
Hyasa Cultural Center, Burbank CA
If One Reach One, Inc., Stone Mountain GA
Innovative Ideas, Inc., Mount Horeb WI
International Educational Exchange Service, Inc., Dallas TX
International Pain Research and Treatment Foundation, Inc., Brooklyn NY
Island Acts, Inc., New York NY
Italian American Cultural Arts Corp., Yonkers NY
JJK Charitable Trust, Ltd., St. Louis MO
K A T S Association of Illinois, Inc., Chicago IL
Kaumari Universal Corporation, Decatur GA
King George Band Parents Corp., King George VA
Knights of Columbus Council 1959 Scholarship Fund, Wolf Point MI
Leaders Loving Care, Inc., Stone Mountain GA
Leadership Forum International, Washington DC
Lemhi River Salmon Recovery Foundation, Inc., Missoula MT
Little Lucys Child Care Center, Inc., North Las Vegas NV
Living Hope Media, Arcamum OH
Lizard Head Theatre Company, Telluride CO
MaDear, Inc., Riverside CA
Margaret Patton Diabetes Foundation, Los Angeles CA
Master Preservation Foundation, Cincinnati OH
Morning Star Freedom Foundation, Wauseon OH
New Life Alpha Omega Ministries, Inc., Coconut Creek FL
Nickelsville Area Recreation Association, Inc., Nickelsville VA
Northern Tier Neighborhood Crime Watch, Great Bend PA
Novosel Angels, Inc., N. Royalton OH
Nu Dawn Living Arts Center, Cleveland OH
Oklahoma Endowment for Literacy and Reading, Inc., Oklahoma City OK
Omar Family Magnate Foundation, Inc., Valley Stream NY
One Life-One Planet, Blacksburg VA
Oppenheimer Institute for Science and International Cooperation, Albuquerque NM
Pacific Islanders Learning and Support Center, Newport Beach CA
Parent Teacher Organization of Woodrow Wilson Academy, Westminster CO
Patricia Henley Foundation, Santa Barbara CA
PIMS, Seattle WA
Pinellas County African American History Museum, Inc., Clearwater FL
Pointes Area Youth Orchestra, Gross Pointe Park MI
Portland Affordable Housing Preservation Trust, Portland OR
Promociones Evangelisticas De Dios, Flushing NY
Rain of Palm Beach County, Inc., Riviera Beach FL
Rebirth Technologies, Inc., West Palm Beach FL
River Cities Rollers, Sterling IL
Riverhead Revitalization & Preservation Corporation, Riverhead NY
Roger Savoy Foundation, Inc., New Orleans LA
Santa Clara Speech & Debate Club, Livermore CA
Schola Cantorum Angelorum, Walnut CA
Seattle Urban Nature Project, Seattle WA
Sibley County Choral Society, Inc., Arlington MN
Small Dog Rescue, Inc., Ypsilanti MI
Southwest Dekalb Extra Point Club, Decatur GA
Storks Nest of Chattanooga, Chattanooga TN
Time Out for You, Inc., New Orleans LA
TLC Play and Learn Campus, Inc., Fairhaven MA
Touch of Hope, Inc., Newell NC
Ujima, Inc., Chicago IL
Union Hose and Engine Company, Inc., Union Springs NY
United Churches of Galena, Inc., Galena IL
United Coalition for Charitable, Arlington VA
Van Zandt County Blood Hound Team, Wills Point TX
Vivace Choral Program, Kapowsin WA
Voices of Triumph Gospel Choir, Parkersburg WV
Vow Ministries, Houston TX
Walltown Community, Durham NC
Wayne Oakland McComb Support Group & Foundation, Southfield MI
Wisconsin Intramural Recreational Sports Association, Eau Claire WI
Women of Brooks Mill, Lithonia GA
Women Working the Word, Inc., Philadelphia PA
Yaco, Inc., Newport Beach CA
Zakhat, Incorporated, Aliso Viejo CA

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.

Internal Revenue Bulletin 2006-18


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