Part IV. Items of General Interest

Indianapolis F I R E Rally Inc.,

Indianapolis, IN Institute for Southern Culture Inc.,

Foundations Status of Certain Organizations

Announcement 97–9

Charlotte HIV AIDS Network Inc., Port

Charlotte, FL Charlotte IOTA Chapter CHI ETA PHI

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: Alabamians for Quality Education, Inc.,

Inc., Charlotte, NC Cher Ami Home Corporation, New

Salisbury, NC D’Iberville Pee Wee Football League

Orleans, LA Cher Ami Homes Gretna Louisiana Inc.,

Atlanta, GA Interfaith Volunteer Caregiver of

Northeast Georgia Inc., Gainesville, GA International Medical Institute Atlanta

New Orleans, LA Chestnut Street Mens Club Inc.,

Chattanooga, TN Christopher D. and Elka P. Norton

Inc., Atlanta, GA Islamic Society of Triad, Winston

Foundation of the Arts, Inc., Hobe Sound, FL Clayton County BPN Charitable Trust,

Salem, NC Isle Piquant Sugar Foundation, Lydia,

LA Joyland-Highpoint Community Coalition

Inc., Atlanta, GA Kenwood Place II, Inc., Indianapolis, IN Laser Documentation, New Orleans, LA Leadership Monroe Inc., Amory, MS Lecanto High School Block and Tackle

Jonesboro, GA Cliffdale Area Sports Association,

Fayetteville, NC Common Claws Inc., Plaquemine, LA Common Ground, Charlotte, NC Comp Inc., Baton Rouge, LA Corporate Health Research Inc.,

Booster Club Inc., Lecanto, FL Le Conte Woodmanston Foundation

Inc., Hinesville, GA Louisiana the Beautiful Inc., Baton

Danbury, CT Counseling Clinic Inc., Miami, FL Coweta County Foster Parents

Association Inc., Newnan, GA Day Star Christian Ministries, Inc.,

Rouge, LA Manatee AIDS Prevention & Support

Inc., Bradenton, FL Majorie Bingham Foundation Inc.,

Birmingham, AL Alpharetta Youth Football Association

Inc., Alpharetta, GA American CFIDS Chronic Fatigue and

Pensacola, FL Every Kid of Palm Beach County

Inc., D’Iberville, MS Emmaus Road Outreach Ministries Inc.,

Gainesville, FL Metropolitan Chorale of Miami, Miami,

FL Miami Artistic Gymnastics Inc., Miami,

Immune Dysfunction Syndrome Association Inc., Bartlett, TN Americus Literacy Action Inc.,

FL Mission Marti: A Cuban National

Agents, Inc., Detroit, MI NBC USA Housing INC Eighteen,

Americus, GA Antra Incorporated, Miami, FL Ark-La-Tex Crisis Pregnancy Center

Inc., Shreveport, LA Art Judaica Educational Foundation,

Oak Park, MI Association for the Developmentally

Incorporated, West Palm Beach, FL Faith Ministries Inc., Dalton, GA Family Renewal Institute Inc., Naples,

FL Family Resource Center Communities

Renaissance Inc., Miami, FL MountainMovers, Inc., Glassboro, NJ National Association of Black Narcotics

Newark, OH Neighborhood Action United Tenants

Newark, OH NBC-USA Housing INC Twenty Five,

Disabled Inc., Cape Coral, FL Autism Foundation Inc., Vero Beach, FL Baton Rouge Therapeutic Riding Center

Inc., Baton Rouge, LA Family Shelter Inc., Charlotte, NC First Heritage, Inc., New York, NY Flagler County Youth Soccer League

Marathon, FL Floridians for Educational Choice

Inc., Palm Coast, FL Florida Keys Marine Sanctuary Inc.,

Inc., Baton Rouge, LA Berkley County Society for Prevention

Foundation Inc., Tallahassee, FL Fragile X Association of Georgia Inc.,

Association Inc., Fort Walton Beach, FL New Orleans Pro Bono Project, New

of Cruelty to Animals, Moncks Corner, SC Bible Themes Inc., Red Bay, AL Building a Dream Inc., Naples, FL Bulldog Sports Network Inc.,

Birmingham, AL Cambridge Jets Youth Track Club

TN Georgia Branch of the Orton Dyslexia

Marietta, GA Friends of Fort Clinch Inc., Fernandina

Orleans, LA New Orleans Symphony Chamber

Beach, FL Friends of Murphy Harpst and Vashti

Orchestra Society, New Orleans, LA North Carolina Desert Storm Memorial

Foundation Inc., Charlotte, NC Northshore High School Band Boosters

Association, Inc., Cambridge, MA Camp Alpha Inc., Baton Rouge, LA Chabad Lubavitch of N. Broward &

Inc., Atlanta, GA Friends of the Animal Shelter, Newport,

Incorporated, Slidell, LA Northwest Viking Softball Boosters of

Guilford County North Carolina, Greensboro, NC Oak Grove Athletic Booster Club Inc.,

Hattiesburg, MS Ohio Valley Dive Team Inc., Wheeling,

Palm Beach Counties Inc., Margate, FL Charles Willis Ministries Inc., Lake

Society Inc., Atlanta, GA Greater Golden Triangle Crime Stoppers

Inc., Columbus, MS Greenville Junior Chamber Foundation,

Greenville, SC Incentive Project Inc., New Orleans, LA

Charles, LA Charlotte Genesis Inc., Charlotte, NC

WV Oops Inc. Our Own Place Inc., Battle

Creek, MI

27 1997–5 I.R.B.

Orange Mound Development

Inc., Fayetteville, AR Washington County Actors Community,

Corporation, Memphis, TN Palmetto Lacross Inc., Miami, FL Pan American Coalition of Welding

St. Peters Centers for Comprehensive

Washington & Madison County Casa

Salem, IN Youth Foundation of Louisiana, Baton

Institutions PACWI Inc., Miami, FL Parent Teen Resource Foundation Inc.,

Services Inc., Winston Salem, NC Sahara Fund Inc., Miami Beach, FL Second Chance Inc., Mena, AR Sherman Michael Anderson Trust Inc.,

Tallahassee, FL Past Commanders Club, Allen Park, MI Potluck Inc., Little Rock, AR Pregnancy Helpline of St. Joseph,

Hickory, NC Signal Mountain Youth Basketball

Atlanta, GA South Florida Affordable Housing

League Inc., Signal Mountain, TN South Atlanta Civic League II Inc.,

Sturgis, MI Project M A G I C Foundation Inc.,

Atlanta, GA Pungo Basin Improvement Association

Inc., Belhaven, NC River Region Recovery Residences Inc.,

Corporation, West Palm Beach, FL STBI Corp., Orlando, FL Submarine Officers Wives Club of

Charleston Inc., Charleston, SC Subsahara Relief Organization,

New Orleans, LA Road to Life Ministry, Cleveland, OH Rock Radio Group, Durham, NC Ruah, Inc., Manchester, NH Rugby Public Library and Community

N. Kingstown, RI Tau Alpha Chi Inc., Atlanta, GA Tax Clinics Inc., Athens, GA Telephone History Institute, Dublin, CA

Rouge, LA 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.

Center, Rugby, TN

1997–5 I.R.B. 28