Skip to content

SEC. 4. EFFECT ON OTHER

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

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 1997-27

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.