bulletin Internal Revenue›Introduction
Part IV. Items of General Interest
Internal Revenue Bulletin 1998-25 · 2026-10-03 edition · updated 2026-10-04 · United States
Foundation, Inc., Cleveland, TN Key Knock Enter Yield Center Inc.,
Jacksonville, FL Kidney Group, Washington, DC Kuhiston Foundation, Boulder, CO Lafayette Public Library Association,
Foundations Status of Certain Organizations
Announcement 98–54
Collegium Aesculapium Foundation, Inc.,
Provo, UT Computer Recycling Center, Santa Clara,
Joseph E. Mertz Memorial Educational
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: Acosta Garcia Foundation, Arlington, TX Admiral Richard E. Byrd Monument
CA Crafton Foundation, Pittsburgh, PA Dave Tiberi Youth Center Inc.,
Corporation, Jersey City, NJ Gueydan Museum and Cultural Art
Wilmington, DE Donna and Richard Fishel Foundation,
Inc., Dallas, TX Dr. Martin Luther King Jr. Committee of
Las Vegas Nevada, Las Vegas, NV Eastwind Community Development
Corporation, Baltimore, MD Endeavor Project, Houston, TX Evang Blessed Hope in Christ, Stockton,
Lafayette, LA Leadership Project Inc., Athens, OH Lemonade Opera Company, Alamo, TX Lite Circle Inc., Baltimore, MD Masterworks Choir A New Jersey
Nonprofit Corporation, Ocean City, NJ Miller Scholarship Foundation LTD.,
Baltimore, MD Mission Gospel Train, Vernon, TX Nashville Dance Project, Nashville, TN National Autism and Communication
CA Extended Hours Program, Washington,
DC Extra Mile Ministry Inc., Tavares, FL Foundation for Real Estate Education of
the Ft. Myers-Association, Ft. Myers, FL Good Music Society Inc., Tyler, TX Good Shepherd Retreat Center Inc.,
Charleston, SC New Generation Youth Foundation, Los
Angeles, CA New Way A Helping Hand, Yardley, PA 90th Anniversary Celebration of Korean Immigration to Hawaii, Honolulu, HI North Carolina Chapter of the Health
Research Institute, Eugene, OR New American Stage Company Inc.,
Ashtabula, OH Greenville Steering Non Profit Housing
Restoration Fund, Midlothian, VA Advocacy Group Tag, Waterford, MI Aeromedical Training Institute Limited,
Society, Gueydan, LA Hall of Fame Youth Foundation Inc.,
Columbus, OH Omega Education Foundation
Alexandria, VA Alliance for Ethics in Nursing, Tulsa,
Augusta, GA Harbor Foundation Inc., Decatur, GA Hawk Voice Education Foundation Inc.,
College Park, MD Heritage Foundation of Tennessee, Inc.,
Physics Society, Inc., Graham, NC Ohio Center for Native American Affairs,
Santa Monica, CA Order of St. Markella of Chios Inc., New
OK Arkansas Society for Parenteral and
Enteral Nutrition, Little Rock, AR Art of Living Wellness Institute,
Houston, TX Ayehu Brehan Foundation Inc., Fort
Incorporated, Gary, IN O’Neil Hadnott Scholarship Fund Inc.,
Orleans, LA Orders of Saint Francis of the Anglican
Catholic Church, Inc., Louisville, KY Pacer Connection Inc., Indianapolis, IN Parent Organization of Villa Angela-Saint
Washington, MD Bijela Foundation, Westfield, NJ Black Achievers Voices of Cleveland,
Memphis, TN Hispanic Century Fund, Philadelphia,
PA Homeless Organization, Akron, OH Humboldt Historic Preservation Alliance
Incorporated, Humboldt, KS Ilyssa Schwartz Leukemia Foundation,
Shaker Hts., OH Bradford House, Harvey, IL Brick Town Soccer Association Inc.,
Joseph High School, Cleveland, OH Parke County Veterans Council Inc.,
Rockville, IN Performing Arts Foundation Inc.,
Memphis, TN Pittsburg Community Foundation,
Pittsburg, KS Playground, Brookings, SD Princeton Tiger Lilies Ice Hockey
Brick, NJ Bruin Athletic Club Inc., Orem, UT Campership Fund for Christian Scientists
in Georgia, Atlanta, GA Caring Corner Inc., Dallas, TX Center for Academic Excellence, Naples,
Inc., Pine Brook, NJ International Conference of Evangelicals
Alliance, Inc., Roswell, GA International Creative Marquetry Society,
Princeton, NJ International Network for Education and
Denver, CO International Dante Seminar Inc.,
Association Inc., Princeton, NJ Recovery Connection Inc., Joliet, IL Reno Sparks Group Theatre, Sparks, NV Richmond County Coalition of Substance
NC Center for Applied Environmental
Technology, Ashburn, VA Center for Perinatal Research and Family
Technology, American Fork, UT Iowa Shakespeare Project Inc.,
Des Moines, IA Jack Trowell Scholarship Fund Inc.,
Support Corporation, Roseland, NJ Church of New Beginnings in Christ,
Washington, DC Jimenez Sanctuary Inc., Arlington, VA
Abuse Project Reclaim, Inc., Hephzibah, GA
Philadelphia, PA
1998–25 I.R.B. 11 June 22, 1998
Sacramento Blues Society, Sacramento,
Sydia Group Home Inc., Altadena, CA Szyfra Institute for Artisan Training, Inc.,
Tennis & College Club Inc.,
Birmingham, AL Tetelestai Ministries, Bellevue, WA Texana Arts Council, Francitas, TX Texas Association of Leather Artists,
CA Scrub Land Trust Inc., Melbourne, FL Self Help Organization Inc.-Sho,
Baltimore, MD Spirit for a New Generation Foundation,
Hollywood Beach, FL T B E C C, Ogden, UT T R S A, Kaufman, TX Tahoe Truckee Housing Development
Palm Desert, CA Stacey Ann Boe Memorial Fund Inc.,
Houston, TX Texas Castles, Austin, TX Texas Council of Child Welfare Boards,
Bryan, TX Texas Environmental Consortium,
San Antonio, TX Texas Federal Child Care Nutritional
Atlanta, GA Student Theater Arts Group Experience
Inc., Glen Mills, PA Students for Political Understanding Inc.,
Corporation, Truckee, CA Take A Stand Inc., Lakewood, OH Talent Artistic Juvenile Inc., Hialeah, FL Talladega Beautification Association,
Talladega, AL Tallahatchie Housing Inc., Webb, MS Tamar Inc., Lincoln, NE Tampa Bay Total Quality Management
Program, Incorporated, Houston, TX Texas Fire Chiefs Association
Catonsville, MD Students for the Prevention of Aids SPA
Network Inc., Tampa, FL Tampa Theatre Inc., Tampa, FL Tarrant County Emergency Nurses
Inc., Tucson, AZ Students Taking an Active Role Inc.,
Baltimore, MD Stunts for Science Students Inc.,
Foundation, Inc., Austin, TX Texas Partners Foundation, Austin, TX Texas Social Services Inc., Houston, TX Texas Superstar Foundation, Houston,
Memphis, TN Sue Carver Share and Care Group Inc.,
Association, Granbury, TX Tarrant County Homes Inc., Fort Worth,
Robinson, IL Sufficient Grace Foundation, Tulsa, OK Sugar Land Community Orchestra, Sugar
TX Tarzana Hospital and Community
Foundation, Tarzana, CA Tass Inc., Glenside, PA Tate Baseball Booster Inc., Gonzalez, FL Tautphaus Park Zoological Society Inc.,
Sherman, TX Thad E. Saleeby Center Volunteer
TX Texas Trails Network, Dallas, TX Texas Veteran Foundation, Austin, TX Texoma Charity Golf Classic Inc.,
Services, Inc., Hartsville, SC Theatrefaire for Children, Lake Forest,
Land, TX Suited for Change, Washington, DC Summer Creek Commons Gardens,
Idaho Falls, ID Taylor Allderdice Hockey Club,
Tigard, OR Summer Funner Theatre, Colorado
CA Thee Way Out, Seattle, WA Therapeutic Alternative Care Programs,
Columbia, MO Think Twice Foundation, Southfield,
MI Third Planet Theatre, Dallas, TX Third World Foundation Inc., College
Park, MD This is Colombia, Oak Brook, IL Thomas Arthur Productions Inc.,
Springs, CO Summertime Players Inc., Monon, IN Summit Christian Academy Inc., Dallas,
Pittsburgh, PA Taylor Home of Charlotte Inc., Charlotte,
NC Team A Inc., South Bend, IN Team Alpine, Olympia, WA Team Indiana Inc., Indianapolis, IN Team Parents Booster Club, Kansas City,
TX Sundiata African-American Cultural
Association, Seattle, WA Sunnyside Neighborhood Center,
Houston, TX Sunnyside South Corridor Community
MO Teamster Retiree Housing, Washington,
DC Tech-Knowledge Bank LTD, Hunt
Coalition Inc., Houston, TX Sunrise Childrens Foundation, Long
Florence, SC Thornapple River Watershed Group Inc.,
Caledonia, MI Those in Need Inc., Moundsville, WV Three Places Productions Inc., Tucson,
Beach, CA Sunshine and Rainbows Inc., Hendrum,
Valley, MD Technologies Users of Broward Tub Inc.,
MN Sunshine Fields Day Care Inc., Cedar
Springs, MI Supa Inc., Los Angeles, CA Support Our School Foundation, Attalla,
AL Sussex Whitetail Hunter Inc., Sussex, WI Susquehanna Service Dogs, Harrisburg,
S. Florida, FL Technology Institute, Los Alamos, NM Tee Foundation, Mechanicsburg, PA Teen Life for Christ, Dallas, TX Teen Life Inc., Gadsden, AL Teen Pregnancy Coalition of Oklahoma
County, Inc., Oklahoma City, OK Telecommunications Information Project,
Salt Lake City, UT Telemedicine U S A Inc., Ontario Canada Tell the Truth Ministries Inc., Milwaukee,
AZ Thumbs Up Vidor Inc., Vidor, TX Thunder Road Ensemble, Chicago, IL Thurman Brisben Homeless Shelter Inc.,
Fredericksburg, VA Thy Kingdom Come Ministries, Denver,
CO Tibetan Resettlement Project-New,
Albuquerque, NM Tidewater Chapter of the Association of
Military Surgeons, Chesapeake, VA Tidewater Sampler Guilde Inc., Virginia
PA Suwanne County Friends of the Library
WI Tennessee Ballet Theatre, Johnson City,
Inc., Live Oak, FL Suwanne River Area Health Education
Center Inc., Alachua, FL Sweet Auburn Area Improvement
Beach, VA Tiffin-Seneca Teen Center, Tiffin, OH Tiftons Charlie Brown Playhouse, Tifton,
Association Inc., Atlanta, GA Sword of the Spirit-Minneapolis St. Paul,
TN Tennessee River Museum, Savannah,
TN Tennessee Trucking Foundation Inc.,
Nashville, TN
GA
Minneapolis, MN
June 22, 1998 12 1998–25 I.R.B.
Total Care Living Center Incorporated,
Baltimore, MD Training Trust Inc. c/o Nak Inc., England Tri-County Sister Help Inc., Rock Hill,
Vietnamese Volunteer Youth Association,
West Valley City, UT Welcome House Inc., Crowley, LA Wild Side Inc., Wayne, PA Williamstown Area Development
SC Tropical Flora and Fauna Preservation
termination 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.
Society, Houston, TX US Georgia Foundation Inc., Washington,
Corporation, Williamstown, WV 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 de
DC Vietnamese Nationalist Organization of
Dallas Vicinities, Garland, TX
1998–25 I.R.B. 13 June 22, 1998
Get a plain-English answer with a citation back to this text.
Ask AI about this code