Part IV. Items of General Interest

Good Orderly Direction Career

Motivation Network, Inkster, MI Good Samaritan Connections of

Foundations Status of Certain Organizations

Announcement 98–8

The Foundation for African Education

and Development, Berkeley, CA Foundation of American Roots Music,

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: Darkhouse Group, Long Beach, CA DHS Benefit Corporation, San Diego,

Ojai, CA Foundation of Iranian Libraries in

California, Irvine, CA The Foundation To Restructure Schools

for Total Quality Learning Inc., Fair Oaks, CA Four Winds West Inc., Fairfax, CA Fresh Food Link, Fresno, CA Friends for Kids, Sacramento, CA Friends of Allensworth, Earlimart, CA Friends of the Cedar Creek Grist Mill,

Woodland, WA Friends of the Patterson Public Library,

Shenandoah County Inc., Mt. Jackson, VA Good Samaritan Resource Center Inc., St.

CA Idaho Falls Little Theatre Inc., Idaho

Petersburg, FL The Good Samaritans, N. Bend, OR Good Samaritans of Carter County Inc.,

Grayson, KY Goodwill Toward All Men Inc.,

Baltimore, MD Goodwill Village West Inc., Lawton, OK Goodworks, Seattle, WA Guiding Light Foundation, Sacramento,

Patterson, CA Frog Society-UCD, Davis, CA Fund for Educational Exchange, Los

Inc., Idaho Falls, ID Idaho Minority Educators Organization,

Nampa, ID Immanuel Rock Foundation, Woodside,

Altos, CA Fund for Hope, McMinnville, OR Future N Action Inc., Los Angeles, CA Gang Outreach Covina, Covina, CA Gap Internatinal, Portland, OR Glenside Neighborhood Association Inc.,

Falls, ID Idaho Institute of Arts and Technology

CA Imperial Valley VIP, El Centro, CA Independence Children’s Center

Corporation, Independence, OR Inland Empire Conservation Corps

CA Debbie Radcliff-Beecroft Memorial

Scholarship Fund, Port Hueneme, CA Destiny Makers Inc., Glendale, CA Dingila Health Foundation, Stanford, CA Dorothea Dix Institute, Portland, OR Double D Childrens Home, Deer Park,

Muskegon, MI Global Bridges Inc., Washington, DC Global Help International, Buena Park,

Bridgeview, IL Global Vision, Chicago, IL Glorious Gospel Grace Ministries Inc.,

Tulsa, OK Glory-Bound Quartet Co., Harrod, OH Glory Gang Ministries Inc., Dallas, TX Gods Final Word Mission Center Inc.,

Orlando, FL Gods Helping Hands Inc., Orlando, FL Golden Bear Athletic Club Inc.,

Francisco, CA International Buddhist Childrens Relief

Program, Honolulu, HI Intimate Concerts, Hermosa Beach, CA Kahuna La Au Lapa Au O Maui Inc.,

CA Global Relief Foundation Inc.,

Incorporated, Patton, CA Insight Meditation Society of Orange

County, Irvine, CA Institute of Dynamic Well-Being, San

WA Drustvo Hrvatska Majka-Society of

Croatian Mothers, San Pedro, CA Eastern Europe Recovery Foundation

Inc., Oroville, CA Educare Preschool, Long Beach, CA Educational Development Systems Inc.,

Pasadena, CA El Centro De Desarrollo Cultural, Los

Wailuku, HI Kamp Kiwanis, Hoquiam, WA Kingsburg Cancer Volunteers Inc.,

Kingsburg, CA Korean-American Christian Mission for

Northern Lands, Los Angeles, CA Korean Children Center of Grace

Angeles, CA Enterprise Plus Economic Development

Charleston, WV Golden Bear Gymnastics Academy, Daly

City, CA Golden Eagle Foundation Inc.,

Lexington, KY Goldenhar Syndrome Research and

Center Inc., Fresno, CA Episcopal Charities of the Diocese of

Oregon, Portland, OR Ethiopian Community Organization,

Portland, OR Fernandez Guest House, Carson, CA Figueroa Economical Housing

Corporation, Roseboro, NC Golf Classic Inc., Kansas City, MO Good Food for Kids Inc., Lafayette, LA Good News Ministry Inc., Huntsville,

AL Good News Outreach Inc., Little Rock,

Information Fund, Darien, IL Goldsboro District Development

Community Outreach, Los Angeles, CA Kyung-Gi High School Alumni Board in

Southern California, Los Angeles, CA The Jack London Museum, Oakland, CA Jazz at the Lake Inc., La Grande, OR The Latter Reign Inc., Christian

Outreach, Oakland, CA Leadership Clark County, Vancouver, WA Learning Inspired From Experience

International, San Carlos, CA

Developmental Corporation, Los Angeles, CA Foresthill Education Foundation,

AR

Foresthill, CA

February 9, 1998 96 1998–6 I.R.B.

Les Bois United Soccer Club Inc., Boise,

ID Lets Clean It Up, Tasker Village, PA Liddells Group Homes Inc., Pomona, CA Light of the World Ministries, San Jose,

CA Lions Sight Conservation Foundation of

Michael Reese Health Plan Inc., Chicago,

Foundation, Chicago, IL Rotary Foundation of Beavercreek,

Beavercreek, OH State Board of Higher Education

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.

IL Michael Reese Hospital Foundation,

Chicago, IL Michael Reese Second Century

Santa Maria, Santa Maria, CA Los Angeles Veterans Initiative Inc.,

Inglewood, CA Los Liones Botanical Gardens, Los

Angeles, CA Lynn Canal Volunteer Fire Department

Foundation, Little Rock, AR Unicare Family Foundation, Cleveland,

Association Inc., Juneau, AK Manor Crest Foundation, Inc., Penn Yan,

OH Wolfpack Youth Athletic Association,

Indian Head Park, IL If an organization listed above submits information that warrants the renewal of its

NY

1998–6 I.R.B 97 February 9, 1998