Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 98–60

First Step Emergency Shelter, Long

Beach, CA 573 Warren Street HD FC, Brooklyn, NY Flites Emergency Shelter and Affordable

Norwalk High Football Booster Club,

Irvine, CA S T E P Association, Seattle, WA Salt Council Inc., Las Vegas, NV Schuylkill Ethnic and Cultural

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: American Bosnia Relief Association,

Housing, Sun Valley, CA Freedom Today Not Tomorrow Inc.,

Charlotte, NC Independent Service Providers Network,

Honolulu, HI Interethnic Inc., Dallas, TX Inspirit Counseling Center, San Anselmo,

CA Kafkaz Folk Song and Dance Ensemble,

Olathe, KS Good Samaritan Production Inc., Detroit,

Association, Pottsville, PA Seniors Foundation Inc., Boston, MA Southern California Center for Music and

the Arts, Chino, CA Southwest Louisiana Economic

MI Hampden Land Project, Inc., Hampden,

MA Handicapped Children Services Inc.,

Memphis, TN Toppers Association Inc., Brooklyn, NY Veteran Family Service Corporation,

Arcadia, CA Handicapped Services International, Inc.,

New York, NY Historic Sites & Shipwrecks Restoration

Development Inc., Lake Charles, LA St. Jude Day Care Center Incorporated,

Baldwin Park, CA Vietnam Veterans United for Aid &

& Preservation Society Inc., Fort Lauderdale, FL In the Name of Jesus Christ Ministry,

Pasadena, CA Wallowa Valley Arts Council, Enterprise,

Assistance, San Jose, CA W L Turner Residential Services,

OR Walnut Creek Youth Football Inc.,

Walnut Creek, CA Washington Abuse Survivor Education

St. Louis, MO Arizona Quail Preservation Society,

Phoenix, AZ Arts & Education Foundation of Alabama

Fairfax, CA King County Foster Parent Association,

Seattle, WA Knoxville Home Child Care Association,

Foundation, Spokane, WA Wee Care Preschool, Bakersfield, CA Wee Folk Educational Centers,

Los Angeles, CA Wel Garden Foundation, Granite Bay, CA Welcome Home Senior Adult

Inc., Birmingham, AL Asian Americans of Connecticut Inc.,

W. Hartford, CT Bill Cobb Ministries Inc., Bethany, OK Binghamton Outreach Center Inc.,

Knoxville, TN Lao Highland Association of King

Services, Cedarville, NJ Long Beach Japanese Language Booster

County, Seattle, WA Lawrence Township Free Commodity

Association, Lynnwood, WA Were All In This Together Foundation

Inc., Los Angeles, CA West Coast Motorcycle Museum,

Ventura, CA West Hollywood Urban Conservation

Binghamton, NY Bread of Life Christian Mission, Plant

League, West Hollywood, CA Wheeler Community Club, Wheeler, CA Wheelhouse Training and Education for

City, FL Carlisle Center for Violence Prevention

Inc., Carlisle, MA Centipede Artists Cooperative, Danbury,

CT Child Placement Professionals Inc., Ada,

Association, Torrance, CA MLTH Incorporation, Silverdale, WA Malemte Football Booster Club,

San Leandro, CA Mayors Youth Center Inc., Granite City,

Fairbanks, AK Marcs International Gymnastics,

People with Handicaps, Inc., Lakeland, FL Wheta Foundation, Inc., Spring Valley,

NY Wide Smiles, Stockton, CA Williamsbridge Senior Citizens Assoc.,

Inc., Bronx, NY Willits Youth Football Association Inc.,

Willits, CA Wilson County Coalition of Adolescent

OH Child Support Recovery Foundation,

Mesa, AZ Citizens Assisting Pacific Palisades

Youth Inc., Pacific Palisades, CA Cobb County District Attorneys Anti Drug Poster Contest Inc., Marietta, GA Dr. Jorge Prieto Community Clinic,

Chicago, IL Eddie Robinson Foundation, Anaheim

IL Mobile Elder Care, Mobile, AL Mother Tierras Inc., Havre de Grace,

MD National Association of Community

Athletic Organization, Inc., Fort Thomas, KY Native American Heritage Committee

Pregnancy, Wilson, NC Wings, Oxford, MS Women In Criminal Justice, Stockton,

CA Women of Color-United Incorporated,

Green Bay, WI

Hills, CA Fathers Against Violence Inc., Carlisle,

Inc., Porterville, CA New Beginning Economic Development

Inc., Palmdale, CA New Hampshire Tennis Foundation,

Contoocook, NH

MA

1998–27 I.R.B. 39 July 6, 1998

Women United to Prevent Violence

Youth 2000 Inc., Dallas, TX Youth Unlimited Inc., Live Oak, TX Youth Valley Team Federation, Apple

Against Women Inc., Greenbelt, MD Women With Class, Denver, CO Womens National Aids Resource, Inc.,

Young Foundation, Glenwood, IL Young Love Productions, Cincinnati, OH Young Minority Golf Association,

New York, NY World Care Organization Inc., Charlotte,

NC World Information Service Inc., Allston,

Detroit, MI Young Rangers Baseball Club Inc.,

Bedford, TX Young Voices Initiative, Inc., New

Haven, CT Youngstown Area Alliance of Black

MA World Relief Organization Inc., Bishop,

School Educators, Youngstown, OH Youth Athletic Association, Omaha, NE Youth Baseball Association Inc., Fayette,

Valley, CA Yucaipa Swim Team Inc., Yucaipa, CA Zaire Educational Council Association,

Washington, DC Zeal Civic Club Inc., St. Petersburg, FL Zion Hill Ministries Inc., Kansas City,

KS Zion Human Services Inc. Shreveport,

LA Zoological Gardens Foundation Inc.,

CA Worlds Face, Beford, NY Worldwide Council on Alcoholism,

Paterson, NJ Wyoming State Predatory Animal Board,

Casper, WY Yadkin County United Way, Yadkinville,

NC Yankton Regional Council on Aging Inc.,

Yakton, SD Yardley Makefield Playground Park Inc.,

MO Youth Baseball and Softball Booster

Club, West Plaines, MO Youth Diplomat Corps Incorporated,

Cincinnati, OH Youth for Christ International Ministries,

Speedway, IN Youth & Family Developmental Core

Inc., Miami, FL Youth for a Drug Free America,

Pelham, AL 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.

Yardley, PA Yavapai Soccer League, Prescott, AZ Yes We Can Save the Can Inc.,

Englewood, CO Youth Maritime Programs Incorporated,

Collingswood, NJ YSI International, Hollywood, FL Young Adventurers Inc., Pompano

Beach, FL Young Freedom Corps, San Antonio, TX

Newark, CA Youth Museum Exhibit Collaborative

Inc., Houston, TX Youth Rodeo Championship, Portales,

NM

July 6, 1998 40 1998–27 I.R.B.