Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 97–74

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:

The Children’s Education Foundation,

New Canaan, CT Mangum House, Inc., Newark, NJ March of Pennies, Inc., Rock Falls, IL Mark Twain Institute, Chevy Chase, MD Martin Luther King Jr Memorial

Inc., Atlanta, GA Clarion Area Presbyterian Homes, Inc.,

Stradivari Society, Chicago, IL Tatra Foundation, Philadelphia, PA Texas Association of Cajun Decendants,

Clarion, PA Dane County Welfare Rights Alliance,

MA Tied to the Tracks, Inc., Boston, MA Totus Tuus, Winnetka, IL Transit Workers for Christ, Inc.,

Madison, WI Digby Group, Inc., New York, NY Education in Living Foundation, Dallas, TX Heros Touch, Washington, DC International Centre for Family

Inc., Angleton, TX Third Stream Foundation, Inc., Brookline,

Staten Island, NY Troy Local Development Corporation,

Enterprises, Inc., Southborough, MA Inter-Tribal Indians of New Jersey, Inc.,

Cliffwood Beach, NJ Investment in Aptitude Management by

Troy, NY Turkish American Medical Association,

Action Building Lasting Enterprise, Chicago, IL Kentucky Foundation, Inc., Louisville, KY Kids in Motion, Great Falls, MT Lacordaire Academy Endowment Fund,

Inc., Rutherford, NJ Ladies in Action Care, Inc., Groveton, TX Lafarga Catalogue Raisonne, Inc.,

New York, NY 258 East 4th Street Housing Development Fund Corporation, New York, NY Universal Institute Corporation,

Development Council, Inc., Miami, FL Venezuelean American Endowment for

the Arts, Inc., New York, NY Washington Square Services Corporation,

Philadelphia, PA Urban Human Services, San Francisco,

CA Visitor Industry Human Resource

Newport, RI Western Michigans Cherry County

An Achievable Dream, Inc.,

Newport News, VA AEH Community Development

Corporation, Los Angeles, CA Affiliated Charities Ltd., Beachwood, OH Affordable Housing Initiative, Chicago,

Foundation, San Antonio, TX Maximum Independent Living-Lake,

Cleveland, OH Massachusetts State Conference of Young

People in Alcoholics Anonymous, Dedham, MA Mesa CO Business Education Foundation,

Services, Inc., Hancock, MI West Sacramento Christmas Basket

Playhouse, Inc., Muskegon, MI Western Upper Peninsula Assessment

Association, Inc., Maryville, TN Women’s Help Centers, Dallas, TX Worthington Valley Swim Team, Owings

IL African Voice of Peace, Inc., New York,

Project, Broderick, CA William Blount High School Alumni

NY All Nations Benefit Ministry, Berkeley,

CA Al Murf George Memorial Foundation,

Grand Junction, CO Messages From Mary/Mary’s Guest

Inc., New York, NY ALS Recovery Foundation, Inc., Miami,

FL Argos Research Institute, Inc., Medford,

House, Inc., Gordon, WI National Center for Chromosome

Inversions, Des Moines, IA National Center for Patients Rights, Inc.,

Mills, MD Youth Enterprises & Associates, Inc.,

Jamaica, NY

MA Arlington Park Civic Association,

Columbus, OH Associated Family Care, Inc., Marquette,

MI Bodies of Christ Churches United

Homeless Families & Needy Children, Chicago, IL Building Better Communities, Inc.,

Douglaston Manor, NY National Foundation Dagas Redeemed,

New York, NY 107-109 Avenue Housing Development Fund Corporation, New York, NY Partners for Success, Inc., Chicago, IL Polemical Success International, Inc.,

Boca Raton, FL Portsmouth Museums Foundation, Inc.,

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.

Miami, FL Calquhoun Foundation, Inc., Massapequa,

Portsmouth, VA Shabil Associates, Capitola, CA Shen Ten Ling Bon Teaching Association,

Brentwood, NH Society for the Preservation of Arts

NY Cascade Corporation, Erdenheim, PA Center for Education Training and

Customs & Environments, Las Vegas, NV

Employment, Blue Bell, PA

August 4, 1997 16 1997–31 I.R.B.