In Announcement 2009-88, set to be published in Internal Revenue Bulletin 2009-52, dated December 28, 2009, the IRS lists organizations that have failed to establish or have been unable to maintain their status as public charities or as private operating foundations.
Accordingly, grantors and contributors to these organizations may no longer rely on previous rulings or designations in the IRS’s Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under Section 508(b) of the Code.
Notably, the listing does not indicate that the organizations have lost their status as organizations described in Section 501(c)(3) of the Code, which are eligible to receive deductible contributions. Instead, these organizations are simply no longer public charities.
Continue reading for the full text of the Announcement.
Announcement 2009–88
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:
ABBA Enterprises, Inc.,
Independence, MO
Aspire Development Corporation,
Memphis, TN
Balleine Supporting Organization,
Salt Lake City, UT
B J & Friends India Ministry, Inc.,
Pasadena, CA
Boys and Girls Club of Bay City and
Matagorda County, Bay City, TX
Brant Center, Selma, AL
California Girls Ranch, Auburn, CA
Childrens Piano Institute, New York, NY
Christian Transdenominational
Spiritual Group & Enlightenment,
Tallahassee, FL
Community Crossroads, Inc.,
Murfeesboro, TN
Community Family Life Center,
St. Louis, MO
Community Service Television,
Las Vegas, NV
Computer Enhancement Center,
Jackson, MS
Cyberhood Foundation, Philadelphia, PA
Daddy Whites Unlimited, Fort Worth, TX
Dorsainvl Foundation, Delray Beach, FL
Dortch Outreach, Inc., Coy, AL
Empower, Inc., College Park, GA
Faces of New Mexico Concerned Citizens Unified for the Restoration of Errants,
Alto, NM
Family Hope International, Inc.,
Stone Mountain, GA
Flint Hill Foundation, Inc., Trenton, SC
Gidewon Foundation, Atlanta, GA
Genesis RHF Housing, Inc.,
Long Beach, CA
Greater New Haven Partnership for a Healthy Community, Inc.,
New Haven, CT
Grounding Relationships in People,
Playa Del Ray, CA
Help Me USA, Mineral Ridge, OH
Hopes and Dreams Foundation,
Carson, CA
Insight, Joplin, MO
International Academy of Information Sciences Systems and Technologies,
Los Altos, CA
Isaac L Floyd Ministries, Lansing, IL
Jasmine Foundation, Baton Rouge, LA
Jefferson Community Services, Inc.,
Marrero, LA
Keys To College Education Network,
Inc., Boulder, CO
Lifeseed Foundation, Mt Prospect, IL
Marin County Mediation Service
Advisory Committee, San Rafael, CA
Medi-Bill Training Center, Inc.,
Yorktown Heights, NY
Monterey Bay Police Activities League,
Inc., Marina, CA
Mother Link, Fairfax, VA
Moving On Foundation, Las Vegas, NV
Mt. Pilgrim BC Outreach Ministries,
Smithville, TX
Na Koa Opio, Waianae, HI
Nehemiah Ministry, Bakersfield, CA
Off the Street Youth Community Prepatory Academy, Memphis, TN
One Village NFP, Chicago, IL
Our Lord and Saviour Jesus Christ,
Ordway, CO
Panache Youth Outreach, Inc.,
Loxchachee, FL
Parque Santa Cruz, Inc., Bayamon, PR
Paws of Hope Foundation, New York, NY
Public Advocate Org., Seattle, WA
Project Life Foundation, Inc., Dallas, TX
Reading Clubs of America, Inc.,
Hempstead, NY
Releasing Life International,
Harrisburg, PA
Sage Enterprise, Waco, TX
Sarasota High School Basketball Booster
Club, Inc., Sarasota, FL
Sawtooth Mountain Historical Society,
Queencreek, AZ
Somalian Women Organization, Inc.,
Atlanta, GA
Special Care Services, Inc., Jersey City, NJ
Supply Our Schools, Reston, VA
Unconditional Care Services,
Lawrenceville, GA
Unlimited Resources, Inc., Southfield, MI
USS United States Foundation,
North Las Vegas, NV
Where 2 Go of Central Florida, Inc.,
Pomeroy, FL
WNC Dual Diagnosis Region,
Black Mountain, NC
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.