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Part IV. Items of General Interest

Internal Revenue Bulletin 1999-17 · 2026-10-03 edition · updated 2026-10-04 · United States

Environmental Systems Non-Profit, Mineola, NY Selected Readings in Oral and

Foundations Status of Certain Organizations

Announcement 99–48

San Antonio Art Center, San Antonio, TX San Diego Chapter Order of AHEPA No.

Sekvek Renewable Energy

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: S A F E Foundation Inc., Orlando, FL S D Prism Dance Theatre, Philadelphia,

223, San Diego, CA San Diego County All Star Basketball

Club, Lemon Grove, CA San Francisco Irish Film Festival, Mill

Savannah, GA Savoreux Development Foundation Inc.,

Washington, DC Scargro Home Inc., Columbus, OH Schleicher County Community Services

Council, Eldorado, TX Schoolhouse Inc., Cumberland Furnace,

Valley, CA San-Hi Junior All American Football

Inc., San Bernardino, CA San Juan Project, Salt Lake City, UT Sandhill Estates Inc., Wheeler, TX Santa Cruz Mutual Housing Association,

Maxillofacial Surgery Inc., Irving, TX Self-Employment Economic

Development Council Inc., Clarkston, WA Self Help Crafts of the World Inc.,

Sellersburg, IN Seneca County AIDS Council, Tiffin, OH Senior Broadcast Communications Inc.,

Harrisonburg, VA Sellersburg Shop with a Cop Inc.,

Santa Cruz, CA Santa Fe School for Deaf Dalmatians,

Santa Fe, NM Santa Society of Oakland, Bingham

Farms, MI Sao Paulo Association for the Rescue of

Durham, NC Senior Citizen Center Inc. Pittsburg

Kansas, Pittsburg, KS Senior Citizen TR Fund of Blue Springs,

Kids Inc., Robinson, IL Savannah Support Council Inc.,

Information, Kansas City, MO Senior Citizens Center Board

Blue Springs, MO Senior Citizens Association for

Incorporated, Park Rapids, MN Senior Citizens Low Income Support

PA S O S Appeal for Life, Chicago, IL S T O P Inc., Memphis, TN S T R I V E, Scotts Valley, CA Sacramento Area Volunteers in

TN Schuetz Teams Outreach International,

Group, Kernville, CA Senior Housing Inc., Hampton, VA Senior Meals Inc., Hampton, VA Seniors Foundation, Fairfax, VA Seniors Foundation Inc., Boston, MA September House, Rochester, NY Seraphim Dance Theatre Inc., Brooklyn,

Education, Sacramento, CA Sacramento Retirement Association,

Richland, WA Science Enrichment Institute, Tulsa, OK Scientific Games Inc. Employee Civic

Association, Alpharetta, GA Scleroderma Federation of Ohio, Dayton,

NY Serbian American Medical and Dental

Society, Chicago, IL Serendipity Press, Mendota Heights, MN Serenity Oriented Alternative Residences

Sacramento, CA Safe Children-Strong Families Inc.,

Inc., Jonesboro, GA Service Club of Andover Inc., Andover,

Naples, FL Safe Haven Ministries Inc., Carrollton, IL Safe Space Committee, Penfield, NY Safety Village Iowa City-Coralville Inc.,

OH Scotia Dancers, New York, NY Scottsdale Association of Men for the

Arts, Phoenix, AZ Sea Legs Inc., San Pedro, CA Second Chance Animal Rescue Inc.,

Iowa City, IA Saint Tammany Sexual Assault Network

MA Serving Our Savior Ministries, Paris, IL Seth Pomeroy Family Ministries, Parker,

Association Inc., Silver Spring, MD Shadduli Center Inc., Santa Fe, NM Shady Brook Foundation Inc., Houston,

TX Shakedown Alliance, Bloomfield Hills,

Inc., Covington, LA Salama Fellowship Urban Ministries Inc.,

Lexington, NC Second Chance Ranch Inc., Gadsden, AL Second Chance Wildlife Center, West

Pittston, PA Second District Commerce Network Inc.,

St. Louis, MO Second Sight International, Portland, OR Second Wind Aviation Safety Foundation

CO Sexual Abuse Intervention Network of

Lake County, Grays Lake, IL Seven Sisters Womens Environmental

Nashville, TN Salem Inc., Minneapolis, MN Salem Social Services Corp., Memphis,

Network, Chesterfield, NH Seventh Day Adventist Laymen

TN Salisbury Club, St. Louis, MO Salt Council Inc., Las Vegas, NV Salt Ministries Inc., Houston, TX Salt of the Earth Outreach Ministries,

Inc., East Patchogue, NY Section 5 Wrestling Organization Inc.,

MI Share Foundation Inc., Pittsburgh, PA Share International Inc., Wheat Ridge,

East Hazel Crest, IL Sample Soap Inc., Rochester, NY San Angelo Code Blue Crime Watch Inc.,

Rush, NY Sedalia Downtown Development

Incorporated, Sedalia, MO Sedona Canyons Preservation

Association, Sedona, AZ Seeds of Change, Chicago, IL

CO

San Angelo, TX

April 26, 1999 20 1999–17 I.R.B.

Watchung Hills Girls Softball

Sharing Hearts and Nurturing Elders,

Antioch, CA Sharon Soccer Association Inc., Sharon,

Silver Moon Vintage Dance Ensemble,

Minneapolis, MN Silver Sands Productions Inc., Ozone

Park, NY Silverstar Foundation, Colorado Springs,

Association Inc., Warren, NJ Watchung Mountain K-9 Search and

Rescue Inc., Florham Park, NJ Waterboy Ministries, Las Vegas, NV Watkins Area Swimming Pool Inc.,

MA Shasta High School District Booster

Foundation, Redding, CA Shattermask Theatre, St. Louis, MO Shawnee Free-Net Inc., Carbondale, IL Shawnee Gardens Tenants Association

CO Silvertone Ministries Inc., Sugar Land,

TX Simple Society, Nashua, NH Single-Parent Family Adoption Society

Inc., Louisville, KY She Company, Washington, DC Shearer Elementary School Parent

Watkins, MN Wax Paragon, Saginaw, MI Way to Communicate, Chicago, IL We Are the People, Houston, TX Weatherford Arts Council Association,

Weatherford, OK Weatherford Youth Camp Inc.,

Teacher Organization of Winchester, Winchester, KY Shechinah Inc., Georgetown, DE Shelbina Community Advancement

Corporation, Shelbina, MO Shelby Christian Outreach Inc., Shelby,

of West Virginia, Martinsburg, WV Siouxlands Fantasy Christmas Inc., Sioux

City, IA Sisters, Lynchburg, VA Sisters-Crisis Pregnancy Ministry,

Lansing, MI Six Thirty One Pieta Place Inc., Cranford,

Weatherford, TX Wee Share Inc., Birmingham, AL Weequahic Park Association Inc.,

Newark, NJ Wellness Community-Inland Valley Inc.,

OH Shelby Valley Volunteer Fire Department

NJ Sixth Avenue Baptist Education

Foundation, Birmingham, AL Slatington Community Ambulance

Upland, CA Wellspring Incorporated, Alexandria, VA Were for Kids Organization, Bernardston,

Inc., Robinson Creek, KY Sheldon Park Neighborhood

Improvement Association, Muskegon, MI Shelter Assistance Association Inc., Santa

Rosa, CA Shelter Island Choristers, Shelter Island,

Service Inc., Slatington, PA Solvak American Foundation for

Education and Science Inc., San Diego, CA Small World Child Care Center, Laurel,

MS Smith Childrens Charities, Greenwich,

MA Wesley Daycare Center, Syracuse, NY West African Child Development Fund

Inc., Silver Spring, MD West Florin Place, Sacramento, CA West Georgia Community Development

Corporation, Newnan, GA West Hardin Senior Center, Hull, TX West Haven Koaster Kar Race Inc., West

NY Shenandoah Bible Ministries, Mt.

Crawford, VA Shepard Fold Ministries Inc., Phoenix,

CT W A I T-Workers Against Inhumane

Treatment, Bismarck, ND W F S Multi-Purpose Center Funding

Corporation, Tuscaloosa, AL Wadena County Child Safe, Wadena,

Haven, CT West Haven Senior Basketball League

Spring Hill, FL West Michigan-St. Petersburg Region

NY Shepherds Rest, Grover Beach, CA Sherburne Area Youth Soccer

Inc., W. Haven, CT West Hernando Youth Athletic Club Inc.,

Organization, Sherburne, NY Sherman Street Housing Corporation,

Gorham, ME Showtime Express Community Theatre,

MN Wagarville Nutritional Center Inc.,

Wagarville, AL Walkersville Track Club Inc.,

Walkersville, MD Wally Russell Fund, Dallas, TX Walter Major Institute, Springfield, MO Walterboro Soccer Club Inc., Walterboro,

International Exchange Council, East Grand Rapids, MI West Palm Beach Centennial Committee

MO West Side Industrial Research &

Granite City, IL Shrewsbury School Foundation Inc.,

Inc., West Palm Beach, FL West Plains Boxing Club, W. Plains,

Washington, DC Sidney-Shelby County Business

Advisory Council Inc., Sidney, OH Sierra County Eldercare Services

Retention Corporation, Chicago, IL West Side Neighborhood Development

Corporation, Grand Rapids, MI West Texas Freedom Corporation,

Corporation, Truth or Consequences, NM Sierra Leone Relief Fund, Wilmington,

SC Wandas Fund-the Fund for Women

Active in Our Nations Defense, Denver, CO Warren Avenue Radio Patrol, Detroit, MI Washington Chapter of the Foundation

DE Sierra Nevada Balalaika Society Inc.,

Association Inc., Newark, NJ West Side Operation Weed and Seed

Reno, NV Sierra Psychological Services, Reno, NV Silent Communicator Inc., Keene, TX Silkworth House Inc., Delmar, NY Silo Senior Citizens Inc., Durant, OK Silver Creek Community Services Inc.,

for North American Wild Sheep, Redmond, WA Washington DC Association of Urban

Seattle, WA

Bankers Foundation, Washington, DC Washington Metropolitan Area Affiliate

Midland, TX Westbrook Basketball Boosters,

Westbrook, ME Western New York Amateur Sports

Commission Inc., Buffalo, NY Western Pennsylvania Combined

Training Association, Pittsburgh, PA

Carey, ID

of the American, Washington, DC Washington Refugee Resettlement,

1999–17 I.R.B. 21 April 26, 1999

Western Pennsylvania Policy Forum,

Wheeler Halfway House Inc., Houston,

Wildlife Rehabilitators Association of

Rhode Island Inc., N. Kingston, RI Wiley Post Flight Number 46 Order of

Erie, PA Western Pennsylvania Veterans

Development Center, Johnstown, PA Western Wake Senior Center Inc., Cary,

TX Wheeling Works Inc., Wheeling, WV Whirlwind Ministries, Fort Worth, TX White County Correctional Ministry,

NC Westfield Police Association Inc.,

Westfield, MA Westside Alliance for Revitalization Inc.,

Searcy, AR White Deer Search and Rescue, New

Daedalians Inc., Tinker AFB, OK 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.

Bartlesville, OK Westside Community Church,

Bloomington, IN Westside Constituency Center, Newman,

Columbia, PA Whittier Inter-Faith Retirement Center,

Detroit, MI Whole Village Family Resource Center,

Plymouth, NH Wholechild Parenting Inc., Denver, CO Wholeness Institute for Research and

CA Westwind Community Programs Inc.,

Richmond, CA Wharton Business School Club of Long

Therapy Inc., Hurst, TX Wilber D Mills Memorial Foundation,

Bryant, AR Wilderness Experiences Inc., Kansas

Island Inc., New York, NY Whatcom County Fire District 10,

Bellingham, WA Whatever It Takes Inc., Endicott, NY

City, KS Wildlife Center of Houston Inc.,

Houston, TX

April 26, 1999 22 1999–17 I.R.B.

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