Part IV. Items of General Interest
Internal Revenue Bulletin 1997-27 · 2026-10-03 edition · updated 2026-10-04 · United States
Foundations Status of Certain Organizations
Announcement 97–67
Conservative Baptist Retirement
Services of the Southwest, Inc., Phoenix, AZ Contreras Therapeutic Foster Home,
Massachusetts AIDS Discrimination
Initiative, Inc., Boston, MA Massachusetts High Technology
Employment Library, Inc., Woburn, MA Massachusetts One Church One Child
Educational Advancement, Sun Valley, CA Rubonia Community Center, Palmetto,
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: Aldeen Foundation, Torrance, CA Aslan Institute for Contemporary
Inc., Keene, TX Cooper Ministries, Inc., Winona, TX Destiny Productions Inc., Orange, NJ Disability International USA, Oakland,
CA Dovetail Ministries, Colorado Springs,
NY Friends of Sausalito Parks and
Recreation, Sausalito, CA Friends of Swaziland, New York, NY Friends of Temescal, Inc., Corona, CA Friends of the Brentwood Public
Coalition, Inc., Boston, MA Multicare Foundation, Inc., Gaffney, SC Rothstein Family Foundation for
CO Eclipse Foundation Inc., Indianapolis,
IN Elder Rights Coalition, Leawood, KS Elmore County Association of Foster
Parents, Elmore, AL Evans Chapel Foundation, Bennettsville,
SC Federal Institute of Health, Darnestown,
FL Ruiz for Kids Inc., Dinuba, CA Students for the Advancement of Health
Care in India, Baltimore, MD Success Foundation, Seattle, WA Sunnyside Elementary PTO, Idaho Falls,
ID Support Center Executive Service Corps,
San Diego, CA Support Future Wolverines, Eugene, OR Susitna Valley Parent-Teacher
MD Florida Cultural Exhibitions Inc., St.
Petersburg, FL Foundation for Family Development,
Denver, CO Friends of Rye Town Park, Inc., Rye,
Organization, Talkeetna, AK University Success Consortium Inc.,
Christianity, Bellingham, WA Aura Community Hall Association,
Cincinnati, OH Urban Access Inc., Brooklyn, NY Voice, Manhattan Beach, CA Voice of Hope Inc., Grants Pass, OR Voice of Insurance Consumer Education
Lanse, MI Aurora Communities, Inc., Fullerton,
CA Austin Police Womens Association,
Foundation, Redondo Beach, CA Volunteers in Moscow-VIM, Moscow,
ID Vons-Utla Dial-A-Teacher Foundation
Inc., Los Angeles, CA World of Endangered Species, Shingle
Springs, CA Worldwide Videos Inc., Boise, ID Writers International Network-Writers
Austin, TX Brockton Charitable Trust, Brockton,
Library, Brentwood, NY Gulf Coast Emergency Response Team,
Inc., Houston, TX Gulf Coast Repertory Theatre Company,
MA Brush Country Foster Parent
Association, Beeville, TX Bryan-College Station Waldorf School
Beaumont, TX Housing Foundation, Yakima, WA Houston Croquet Classic, Houston, TX Houston Knights Baseball Association,
Bellaire, TX Impact Ministries Inc., Evansville, IN Islam United, Pasadena, CA Island Medical Mission, North Brook,
IL Jerome R. Mix Foundation, Cupertino,
Inter-Age Network, Fresno, CA Youth Escaping the Streets, Glendale,
Association, Incorporated, College Station, TX Communication Equipment Board,
Grand Junction, CO Communities in Schools Fort Worth,
CA Z Collective, San Francisco, CA
Inc., Fort Worth, TX Community Based Services,
Swampscott, MA Community Reintegration Services, Fort
CA Justice Science Fiction and Fantasy
Convention, Garland, TX J.W.F. for Youths Foundation, Inc., New
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.
Collins, CO Community Services Center of Marin
County, Inc., San Rafael, CA Community Theatre League Inc.,
Williamsport, PA Comprehensive Rehabilitation Services,
Haven, CT JWS Associates, Inc., Dayton, OH Kentucky Playwrights Theatre Co.,
Louisville, KY Kids Core International, Inc.,
Newark, CA Concerned Citizens for a Clean
Environment, Portsmouth, RI Congress of Chiropractic Consultants,
Hawthorne, CA Little Missions, Wheatley Heights, NY Los Sures Sip Housing Development
Fund Corporation, Brooklyn, NY
Inc., Austin, TX
1997–27 I.R.B. 37 July 7, 1997
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