Part IV. Items — Internal Revenue Bulletin 1998-22

Foundations Status of Certain Organizations

Announcement 98–44

Childrens Assistance Programs Inc.,

Berea, OH Clay County Economic Development

Marion Harding Academic Boosters,

Marion, OH Mental Health Consumer Advocates of

North Dakota, Bismarck, ND Meriwether Lewis Institute Inc., Helena,

MT Michigan Music Education Multicultural

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: AA Raiders Youth Sports Organization,

Organization Inc., Brazil, IN Concerned Black Men of Lufkin Texas

Rock Springs, WY Foundation for Women in Need of

Inc., Lufkin, TX Cread, Sierra Vista, AZ Dalo Ministries Corp., Deer Trail, CO Delaware Mental Health Consumer

Coalition Inc., Wilmington, DE Earth Day New Jersey Inc., Bloomfield,

Committee, Ann Arbor, MI Mississippi River Coalition Inc.,

Memphis, TN Missouri River Raiders, Liberty, MO Moms of Tierra Verde Inc.,

NJ East Pennsboro Aquatic Association,

Mechanicsburg, PA El Paso Soap Box Derby Inc., El Paso,

St. Petersburg, FL Montessori School of Herndon Parents

Teachers Association, Herndon, VA Mt. Royal String Orchestra, Baltimore,

TX Elmwood Park Education Association

Philanthropic Fund, Elmwood Park, NJ Empower Incorporated, Albuquerque,

MD National Tar Wars, Denver, CO Nebraska Association of Child Care

Workers, Lincoln, NE Nehemiah Youth Mission, Philadelphia,

NM Family Tyes Inc., Pittsburgh, PA First Choice Community Services Inc.,

Dallas, TX Fort Bridger Historical Rendezvous Site,

PA Nightingale Productions, Philadelphia, PA NJEA Frederick L Hipp Foundation for

Excellence in Education, Trenton, NJ North Bergen Education Association

Pasadena, MD ACAP Austin Cen-Tex, Austin, TX AGAPE Outreach Ministries

General Services, Inman, SC Friends of Southern University

Philanthropic Fund, Neptune, NJ North Shore Community Theater,

Wilmette, IL North Valley-Milpitas Bobby Sox

Softball, San Jose, CA OBU Global Options Inc., Shawnee, OK Okemos High School Parent Group,

Incorporated, Yeadon, PA Aman Inc., New Orleans, LA Amateur Sports Foundation, Omaha, NE American Dance Theatre, Dallas, TX Animals Have Rights Too, Warren, MI Arts for Education Inc., Half Moon Bay,

Shreveport, Shreveport, LA Glacier Foundation Non Profit Housing

Services Corporation, Dallas, TX Griffith School PTG, Ferguson, MO His Touch Ministries Inc., Houston, TX Hopkins County Aquatics Club Inc.,

Association, Seattle, WA Grand Rapids E C Foundation Inc.,

Marne, MI Greater Dallas Hispanic Community

Okemos, MI On a Roll Inc., Phoenix, AZ On Our Own Inc., Chicago, IL Operation Phone Home a Non-Profit

CA Atrium Society, Houston, TX Ballinger Meals on Wheels Inc.,

Ballinger, TX Barbara Loey Child Development

Madisonville, KY Houston Storytellers Guild, Houston, TX Indianapolis Childrens Theatre Inc.,

Corporation, Philadelphia, PA Oregon Community Theater, Oregon, OH Other Opera Company, Bethesda, MD Our God Reigns Mission Inc., Paradise,

CA Our Lady of Tenderness Fraternity Inc.,

Centers Inc., Concord, CA Bayc Inc., Osseo, MN Bike-a-Thon Inc., Dayton, OH Blackwater Preservation Society,

Blackwater, MO Boone County Courthouse Square,

Indianapolis, IN Lake County Symphony Board Inc.,

Leesburg, FL Leedom Parent Teacher Organization,

Dallas, TX Outreach Latin America, Kalamazoo, MI ORA Productions, Inc., Pittsford, NY Oakland International Dragon Boat

Racing Association Inc., Oakland, CA Ocean Shores Kiwanis Club Foundation,

Columbia, MO Bradshaw Mountain Babe Ruth

Association, Dewey, AZ Camden County College Foundation Inc.,

Ridley Park, PA Lisle Community Band, Lisle, IL Los Alamos School District Educational

Foundation Corporation, Los Alamos, CA Los Gatos-Saratoga Girls Softball

Blackwood, NJ Camp All American Inc., Duluth, GA Center for Peacekeeping Studies,

Ocean Shores, WA 116th Pennsylvania Volunteer Infantry Company B, Monmouth, OR Operation Field Trip, Los Angeles, CA Operation-Safe Community, Rowland

Heights, CA

Washington, DC Chicago Allcity Performing Arts Parent

Association, Los Gatos, CA Made Alive Ministries, Westminster, MD Make-a-Wish Foundation International,

Phoenix, AZ

Group, Forest Park, IL

June 1, 1998 24 1998–22 I.R.B.

Operation Uplift, Oakland, CA Opus Seven Opera Company of Detroit,

Pinellas Homestead Project Inc.,

Recycling Collection Center of San

Antonio, San Antonio, TX Red and Black Booster Club, Franklin,

PA Red Nose Hotline Inc., Lauderhill, FL Red Oak Area Outreach Center Inc., Red

Detroit, MI Orange County Korean Senior Citizens

Association, Garden Grove, CA Othello Huskie Hoop Club, Othello, WA Our Lady of Nazareth Life Association,

Gulfport, FL Polar Bears Alive, Fresno, CA Port Charlotte Lions Club Foundation,

Inc., Port Charlotte, FL Posterity, Chicago, IL Postwar Enviro-Life Research &

Restoration Society Inc., Fullerton, CA Powerhouse Ministries Unlimited Inc.,

Oak, TX Red Octopus Productions Inc., Little

Corp., West Park, NY Outback Christian Ministries, Vista, CA OV Homes for the Aged, Los Angeles,

CA PMGS Imhotep Scholarship Foundation,

Inglewood, CA PQ Aquatics Corporation, Poway, CA Pacific Islanders Outreach Inc., East Palo

Alto, CA Pacific Northwest Passages, Langley, WA Palm Beach India Association, Palm

Gloverville, SC Pownal Education Foundation, Pownal,

Council, Glen Carbon, IL Project New Beginning, Troy, NY Project Turnaround Inc., Pocatello, ID Protect the Child Foundation, Inc.,

ME Prison To Success Program, San Quentin,

Rock, AR Redblock Report Inc., Jackson, MI Redeeming the Time Ministries

Incorporated, Roswell, GA Redeeming the Time Youth Ministries,

Raleigh, NC Redemption, Ann Arbor, MI Redfield Athletic Association, Redfield,

CA Professional Business Leadership

Beach Gardens, FL Palos Verdes High School Grad Nite

AR Register Volunteer Fire Department, Inc.,

Warren, OH Relief International, Chicago, IL Retired Educational Consulting Service,

Committee, Torrance, CA Pan African Aid & Development Corp.,

Norwood, MA Quakemobile Inc., San Jose, CA Queen City Performing Arts Organization

Beach, DE Reinvestment Partnership Corporation,

New York, NY Pan American Bank Scholarship

New Rochelle, NY Reverence for Life, Royal Oak, MI Rheems Ambulance Company Inc.,

Foundation, Los Angeles, CA Parent Organization of Williams Porter

Inc., Cincinnati, OH Queen of the Apostles Mission

Association, Inc., Englewood, CO Quincy After School Child Care, Inc.,

Elementary School Inc., Mesa, AZ Parents and Educators in Action at

Kamiakin, Kennewick, WA Participation Puget Sound, Seattle, WA Partners in Plastic Recovery, Inc.,

Quincy, MA RAAD, Moses Lake, WA R A D Educational Programs,

Cleveland, OK RH Project Inc., Louisville, KY Reach for Peace Foundation, Kansas

Rheems, PA Rialto Youth Soccer League, Rialto, CA Riccardi Elementary Parent Teacher

Bardonia, NY Pasadena AIDS Resource Center,

Carbondale, CO RCT Christian Renewal Ministries Inc.,

Altadena, CA Paso Robles Foundation for Cultural

Organization, Saugerties, NY Richland School District Education

Foundation, Johnstown, PA Richmond Area Christian Services,

VA Ride for the Future Inc., Denver, CO Ridgecrest Camp Alumni and Friends,

Arts, Paso Robles, CA Pawtucket Babe Ruth League, Pawtucket,

Mechanicsville, VA Richmond PC Users Group, Richmond,

RI Pax Christi Southern California, San

Pedro, CA Peel Foundation, Oklahoma City, OK People Educating Through Art Creativity

City, KS Reach Out Christian Community Center,

Detroit, MI Reach Out Foundation Inc., Jackson, MS Reaching the Worlds Families for Christ,

Inc., Woodbury, TN R E A D Incorporated of America,

Stockbridge, MI Real Estate Ministries of Dallas Inc.,

Winston Salem, NC Ridgeview Community Association Inc.,

and Entertainment, Dayton, OH People First of Otero County,

Alamogordo, NM People for Progress Incorporated,

Hickory, NC RISD Rotary D-FY-IT Inc., Dallas, TX Rise Inc., Washington, DC Rise Up Sanford Incorporated, Sanford,

FL Rising Star Dance Ensemble, Howell, NJ Rising Sun Foundation, Media, PA Risk, Allentown, PA Ritchie County Humane Society Inc.,

Banning, CA Peoples Crisis Center, Shamokin, PA Personal Safety Institute, Kirkland, WA Pets are Wonderful Support of Chicago

Dallas, TX Real Hope Ministries Inc., Canyon, TX Real World Foundation Inc., Lanham,

MD Realtors Who Care Inc., Muskegon, MI Recovery Support Services Inc.,

Minneapolis, MN Recovery Television Network, Inc.,

Inc., Chicago, IL Philadelphia Homes Project CDC,

Philadelphia, PA Phoenix Creation Group, Inc., New York,

Naples, FL Recovery Way of Oklahoma Inc.,

Wellington, KS Recycle Bicycles Corporation Inc.,

Harrisville, WV River Falls Scouting Inc., River Falls,

NY Pierce County Womens Center, Tacoma,

WA Philipinyana TV Magazine, Renton, WA

Washington, DC Recycled Baseball Items Inc., Houston,

WI River Valley Skippers Incorporated,

Parkersburg, WV Riverdale Home for Furry Friends Inc.,

St. Augustine, FL

1998–22 I.R.B. 25 June 1, 1998

Riverview Estates Resident Development

Robert J. Stoller Foundation, Los

Angeles, CA Robert W. Coleman Parent Action Board

Corporation, Cleveland, OH Riviera Productions Inc., Biloxi, MS Riyans International Childrens

Corporation, Baltimore, MD Robinson House, Highland Park, MI Rochdale Village Sport and Fitness

Foundation, Inc., Hollyhill, FL Roadbuilders Mission, Houston, TX Roanoke Valley Animal Foundation

Incorporated, Roanoke, VA Robert E Snow Memorial Mathematics

Organization, Jamaica, NY Rockaway Area Chamber of Commerce

Community Projects Inc., Rockaway, NJ Rockwood Farm, Adrian, MI

Trust, Sturgis, MI Robert F. Kennedy Institute of

Community and Family Medicine, Redondo Beach, CA

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.

June 1, 1998 26 1998–22 I.R.B.