Internal Revenue Bulletins  
Announcement 2006-51 August 7, 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
29 11 Student Ministries, Mars Hill NC
Agape Community Development Corp., Ft. Lauderdale FL
Alice Hawthorne Educational & Development Fund, Inc., Sarasota FL
Another Day, Inc., Charlotte NC
B L Trevathan Hatler E Morgan Elderly Housing, Inc., Benton KY
Bailey Booster Club, Inc., Arlington TX
Bainbridge High School Instrumental Music Boosters, Bainbridge Island WA
Barnabas International, Longview TX
Bentonville Parent Teacher Organization, Bentonville AR
Better Living Centers, West Hills CA
Born Magazine, Portland OR
Break Through in Life Center, Memphis TN
C L Brown World Deliverance Evangelical Christian Society, Inc., Decatur GA
Call of The Wild Alliance, Grand Junction CO
Candor Foundation, Inc., Rolling Hills CA
Carrollton Empty Stocking Fund, Inc., Carrollton GA
Centinela Valley Education Foundation, Lawndale CA
Chariot Foundation, Saratoga CA
Chinese Helping Hand, Honolulu HI
City Soccer, Phoenix AZ
Collierville Citizens Police Association, Collierville TN
Community Outreach Ministries, Inc., Safford AZ
Compton Construction, Inc., Compton CA
Computer Education for the Elderly, Inc., Freehold NJ
Crime Prevention Network Corporation, Brooklyn NY
Defenders of the Gospel Ministries, Inc., Plantation FL
Destiny Big Cat Sanctuary, Inc., Southwest Ranches FL
Divine Change, Inc., Philadelphia PA
Drepung Gomang Institute, Louisville KY
Economic Empowerment for All People, Kansas City MO
Evening Praise Gospel Productions Ministries, Houston TX
Families First Charitable Foundation, Inc., Celebration FL
Farvan Cultural and Educational Initiative, Inc., Charlotte NC
Feed the Hungry for Christ Ministries, Inc., Gardena CA
Flood Gates of Faith Christian Ministry, Compton CA
Florida Jets Wrestling Club, Inc., Oviedo FL
Foundation for the Advancement of the Haitian People, Inc., Binghamton NY
Freedom Within Ministries, Houma LA
Friends of James Lick High School, Soquel CA
Friends of Princess Royal Trust for Carers, Inc., Boston MA
Gilead Foundation, Inc., Marietta GA
Go Driving School, Inc., Sanford FL
God is Total Dress for Success, Colton CA
Good Samaritan Ministry, Inc., Forest Hills NY
Good Samaritan Training Center, Decatur GA
Greater Gowensville Association, Campobello SC
Griffin Foundation for Childrens Issues, Cupertino CA
Guillory Family Toy Drive, Opelousas LA
Havjazz, Inc., Fishers NY
Headington Institute, Pasadena CA
Heaven Sent Transportation, Chicago IL
Helping Others Pursue Excellence Ministries Community Dev. Corp., Inc., Decatur GA
Housing Opportunities Arizona One, Inc., Northridge CA
Hudson Valley Technology & Commerce, Inc., Woodstock NY
Immanuel Childrens Development Centre, Seattle WA
Jacobs Ladder Transitional Home, Kittrell NC
Jersey Central Theatre Company, Inc., North Plainfield NJ
Kids Count Too, Twin Falls ID
Kidz Eyes Foundation, Los Angeles CA
Kirkland Firefighters Benevolent Association, Kirkland WA
Latinos Por La Gente, San Jose CA
Laupahoehoe Alumni Community, Laupahoehoe HI
Learning Spring Foundation, Inc., New York NY
Light City Community Development Corporation, New Orleans LA
Light of the Word A Chaplains Ministry, Inc., Absecon NJ
Louisville Neighborhood Initiative, Inc., Louisville KY
Maine Challenged Sailors, Cape Eliz ME
Marat Daukayev Ballet Theatre, Inc., Los Angeles CA
McHenry County Latino Coalition, Woodstock IL
Metropolitan Alliance, Inc., Washington DC
Missions Senior Community, Inc., Socorro TX
Mohave Valley Community Response Team-cert, Mohave Valley AZ
Money Management Advocacy Council ICON, New Orleans LA
Mozaic Cultural Encounter, Inc., Cypress CA
Murray Arts Council, Sandy UT
Museum Center of Childrens Books, Inc., Los Angeles CA
Museums at Mitchel, Garden City NY
National Foundation for Public Safety, Chicago IL
National Veterans Hall of Honor, Norfolk NE
Nebraska Center for Faith Based and Community Initiatives, Inc., Omaha NE
New England Ferret Foster Education & Rescue, Inc. Westfield MA
New York Raptors Special Hockey Club, Inc., Larchmont NY
Northern Rockies Ethnobotany Center, Helena MT
Notes for Hire, Scotts Valley CA
Odyssey Productions, Marietta GA
Oikia USA, Inc., Russellville KY
Oiled Regions of Alaska Foundation, Anchorage AK
Open Air City Wide Revival, Richmond VA
Ophelias House, Washington DC
Orchard Hills Charitable Foundation, Lancaster MA
Orcutt United Soccer League, Orcutt CA
Our Gardens Gate, Inc., Fairfield CA
Outfield Angels, Wichita Falls TX
Parakletos Ministries, Inc., Atlanta GA
Pathways International, New Brighton MN
Paul Bunyan Foundation, Inc., Victorsville CA
Paws, Adams WI
Payson Arizona Woofers Society, Inc., Payson AZ
Pebble Hills Citizens Advisory Board, El Paso TX
Pennsylvania Avenue Redevelopment Collaborative, Inc., Baltimore MD
Pets Second Chance for Life, Inc., Chesterfield MO
Philly Pride Presents, Inc., Philadelphia PA
Potters House Homes for Children, Inc., Stone Mountain GA
Rainbow Montessori Daycare, Inc., Jamaica NY
Randlin Adult Family Care Homes, Inc., Wausau WI
Rappahannock County School Sports Association, Inc., Washington VA
Retemp Development Center, Inc., Laurel DE
Richmond Queer Space Project, Richmond VA
River Oaks Family Charities, New Castle CO
Russiart Com, San Jose CA
San Diego Psychological Association Community Services Group, San Diego CA
Sapphire Sports, Stone Mountain GA
Serendipitea, Inc., Kinston NC
Sharing the Journey, Toledo OH
Shoqata Atdhetare Dibrane, Staten Island NY
S O C Saving Our Community, Houston TX
S O C K S, Inc., St. Louis MO
Spiritual Impact Outreach Ministries, Mobile AL
St. Francois Society, St. Louis MO
Standing on My Own S O M O Corporation, Houston TX
Stanislaus Chapter of Mental Health Consumers, Modesto CA
State Line Swim League, Inc., Bethel CT
Texas Indo-American Physician Society-Central, Killeen TX
Tiara Ministries, Inc., Lakeland FL
Tomorrows Kids Today, Inc., Grants Pass OR
Traveling Space Museum, Inc., Los Angeles CA
T R E E, Inc., of Mississippi, Ocean Springs MS
Turning Point Ranch Foundation, Stillwater OK
Twelve Thirty One, Inc., Hartford CT
U S Women Help Coalition Faith Based, Inc., Orlando FL
University Wits Repertory, Pasadena CA
V I B E Athletics, New Britain CT
Visiting Nurse Association of Schenectady Community Care, Inc., Schenectady NY
Voices of Our Nations Foundation, San Jose CA
We Care Family Connection Ministry, Hercules CA
William Rockwell Foundation, Santee CA
Workers Housing Corporation, San Juan PR

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 2006-32


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