Part IV. Items — Internal Revenue Bulletin 1999-18

Foundations Status of Certain Organizations

Announcement 99–49

Minds Inc., Miami, FL Mineral County Search & Rescue,

Mobile Global Laboratories, Tuscaloosa,

AL Monroe County Public Library

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: Center for Technology Transfer Inc.,

Keyser, WV Ministry Resources Inc., Kenosa, WI Minneapolis High Rise Tenants

Vienna Inc., Salisbury, MD Mission of Jesus Disciple, Irvine, CA Missionary Care International, Corona,

Organization, Minneapolis, MN Minnesota Council of Sexual Adiction

Foundation Inc., Bloomington, IN Monroe Developmental Disabilities

Education Network, Fairport, NY Montage Acting Society of Kent, Kent,

Compulsivity, Duluth, MN Minnesota Mortgage Foreclosure

MT Montclair Chamber ensemble Inc.,

Prevention Association, Minneapolis, MN Minnesota State Elks Association

WA Montanans for a Healthy Future, Clancy,

Montclair, NJ Monte Vista Housing Foundation a CA

Charitable TR, Austin, MN Minnesotans for the Mississippi,

Hastings, MN Minority Economic Developers Inc.,

Non-Profit Public Benefit Corp., Huntington Beach, CA Montessori N E S T Preschool Inc.,

Baton Rouge, LA Minority Enterprise Development

Inc., New Orleans, LA Moonbird Foundation Inc., Houston, TX Moreno Valley Spotlighters, Moreno

Council, Chicago, IL Minority Resume Exchange, Boulder, CO Mirage Aquatics, Victorville, CA Miss Dots Small World Inc., Paterson, NJ Missing Children International Inc.,

Baton Rouge, LA Montgomerys Transportation Service

Valley, CA Morgan and Canfield Foundation,

Bloomfield Hills, MI Morgan Family Ministries Inc., Foster,

KY Morning Glory Manse Inc., Mansfield,

Orange, CA Mission of First Baptist Church of

MA Mother Tierras Inc., Havre de Grace,

Austin, TX Council Oaks Vocational Enhancement

Services, Austin, TX Future Leaders Learning Center

CA Missionary Evangelistic Support

Incorporated, Houston, TX Heartnotes, Inc., Walcott, IA Institute for Community Based

Association, Goshen, OH Mississippi Branch of the Orton Dyslexia

MD Mothers Against Gang Wars, Stockton,

CA Mothers of Murdered Offspring-Mom-O

Inc., Charlotte, NC Motor Sports Awareness Group, Houston,

TX Mount Canaan Baptist Church Lifeline

Rehabilitation, Little Rock, AR Lynn Vowell Ministries, Valley View, TX Mandelbrot Foundation for Fractals Inc.,

Society, Gulfport, MS Mississippi Lifeline Inc., Jackson, MS Mississippi Sickle Cell Anemia

Foundation Inc., Jackson, MS Missoula Center for Responsible

Scarsdale, NY Midwest Benefits Education Council,

Minneapolis, MN Midwest Wheel Chair Tennis Assoc. Inc.,

Brookfield, IL Mig Inc., Chicago, IL Mighty Eighth Air Force Foundation Inc.,

Planning Inc., Missoula, MT Missouri Association for Agriculture

Christian Homes, Columbia, MO MITA Business League Inc., Tifton, GA Mitchelltown Preservation Society,

Kinston, NC Mitzva Awareness Program, Southfield,

Biomedical Research & Education, St. Louis, MO Missouri Association of Teaching

Enterprises Inc., Talladega, AL Mt. Carmel Gospel Ministries Inc.,

Columbia, MD MTB Community Crisis Prevention

Center, Baton Rouge, LA Muhammed Ali Future Foundation,

Savannah, GA Mike Pennington Memorial Scholarship

Philadelphia, PA Mulligan Foundation Inc., Whitmore,

Fund Incorporated, Manassas, VA Miles Washington Connor Family

Support Center of Sharon BAP C Inc., Baltimore, MD Millenial Arts Incorporated, New York,

Lake, MI Multi-Color Film & Arts Inc., Brooklyn

Park, MN Multi Mind Foundation, Carlsbad, CA Multimedia Learning Consortium,

Stockton, CA Museum of Education Community &

NY Millworks Gallery Inc., Akron, OH Milton EMT Association Inc., Milton, WI Milwaukee Academy of Music and

MI Mize Informatics Foundation, Dallas, TX MKS in Recovery Inc., Reynoldsburg,

OH MLT Foundation Inc., Orlando, FL MMC Surgie Center Inc., Long Branch,

NJ MO Better Brothers Inc., Louisville, KY

Cultural Arts Inc., Jacksonville, FL Museum of Life or Death Incorporated,

Irvington, NJ Museum of Rock, Simi Valley, CA

Performing Arts, Inc., Milwaukee, WI Mind Development Inc., Detroit, MI

Mobile Elder Care, Mobile, AL

1999–18 I.R.B. 7 May 3, 1999

Museums and Schools Information

Recovery Houston Institute Inc.,

Houston, TX Recovery Processes Inc., Westerville, OH Recovery Services Foundation, Wichita,

Exchange, Washington, DC Music Ministry – M & M Productions

Rainbows Bend Unlimited Inc., Spencer,

MA Rainbows End Daycare Inc., Macks

Inc., Houston, TX Muskegon Area Toys for Tots Inc.,

Beach, OR Red River Health Promotion Coalition,

Muskegon, MI Muskogee Dug Out Club, Muskogee, OK My Jesus Mercy Ministries Inc.,

Creek, MO Rainforest Health Project Inc., Winona,

MN Rainy Day Foundation, The Dalles, OR Raisins Inc., Tampa, FL Rancho Cucamonga Friendship for

KS Recreational Inner City Sports and

Education, Jamaica, NY Red Powers Foundation Inc., Gold

Philadelphia, PA QFPM Inc., Detroit, MI Quad-Cities Fiddlers Jamboree Ltd.,

Animals, Rancho Cucamonga, CA Randant Foundation for Women &

Long Grove, IA Qualicenters Patient Support

Fargo. ND Red Robin Residential Care Inc.,

Association, Red Wing, MN Redeeming Care Center Inc., Rahway, NJ Reep of North Carolina, Durham, NC Reflections of a Kaleidoscope Inc., Great

Corporation, Wheat Ridge, CO Quality of Life Association of Lowndes

Children, Mt. Prospect, IL Randy Berg Ministries, Lavergne, TN Ranees Beginnings, West Valley City, UT Ranger Summer Theater, Hamburg, NJ Ranken Community Development Corp.,

Alpaugh, CA Red Wings Area Bicycle Motocross

County Inc., Hayneville, AL Quality of Life Foundation Inc., New

St. Louis, MO Rapheal Craft Evangelistic Corporation,

Barrington, MA Regina Cleri High School Foundation,

York, NY Quam Performing Arts & Education

Center, Philadelphia, PA Quapaw Community Center of Hot

Springs Arkansas, Hot Springs, AR Quarterback Club – Carmichaels

Pennsylvania Inc., Carmichaels, PA Queen of Peace Communications Inc.,

Marshall, TX Rapid River Scholarship Foundation,

Rapid River, MI Rapids D A R E Inc., Alexandria, LA Rapidan Area Country School

Tucson, AZ Regional Arts Association, Wolcott, CT Regional Neighborhood Community

Development Corporation, New Orleans, LA Rehabilitation of Addictions Foundation

Chicago, IL Queens Korean American Seniors Center

Association, Burnsville, MN Rapport Foundation, Phoenix, AZ Raulerson Ministries Inc., Punta Gorda,

FL Ravens Youth Development

Rehoboth Beach, DE Rejoice Publications Inc., Columbia Hts,

Inc., Elmhurst, NY Quest for Peace International Inc.,

Inc., Houston, TX Rehoboth Beach Jazz Festival Inc.,

MN Relevancy Inc., Albuquerque, NM Renaissance Foundation Inc.,

Naples, FL Questarium Inc., Windham, ME Quinlin Sports Association Inc., Quinlan,

Organization, Amherst, MA Ray of Hope Ministries, Woodburn, OR Ray Silvious Memorial Golf Committee,

Lavale, MD Reach for Tomorrow Inc., Fairfax, VA Reach Ministries, Tyler, TX Reach Ministries, Peoria, IL Reach Out America a Non Profit TR

TX Quint-City Roughriders, Rock Island, IL R D Brady Foundation for Prehospital

Washington, DC Renaissance Healing Arts Center, Green

Research, Grand Rapids, MI R E A P Inc., Georgetown, SC R E S T O R E, Fargo, ND Raccoon Valley Humane Society, Adel,

IA Racers Against AIDS, Chula Vista, CA Racing Babies Inc., Chicago, IL Radiance Technique Association

Shore, NY Readd, Richmond, IN Reading Aerofest Inc., Reading, PA Reading Beautification Inc., Reading, PA Real Truth Community Service Center,

LA Repairs of Broken Walls Inc., Detroit

010193, Carmel, CA Reach Out of Centralia, Centralia, IL Reach the Children, Tesuave, NM Reaching the Unreached-USA Ltd., Bay

Bay, WI Renascent Inc., New Orleans, LA Renewal Fellowship, Golden Valley, MN Renton Black Parents Association, Sear,

WA Repaired of the Breach, Baton Rouge,

Lakes, MN Republic of Vietnam Armed Forces

Veteran Association in Greater, Cleveland, OH Research Foundation of the Southwest,

Midwest, Chicago, IL Radio Latina Inc., Kansas City, MO Rahabs Roost, Sparta, TN Rainbow After School Program Inc.,

Fort Worth, TX Research Institute for Computer

Bronx, NY Rainbow Center Inc. of New York,

Flushing, NY Rainbow Christian Ministries Distress

Kansas City, MO Real World Foundation, Fryeburg, ME Rear Guard Ministries Inc., Mobile, AL Rear Window Art Gallery Inc.,

Center, Ravena, NY Rainbow Learning Center, Ypsilanti, MI Rainbow Redirections Childrens Services

Inc., Pembroke Pines, FL Rainbow Ridge Retreat, Ohio City, CO Rainbow Services Incorporated, Harvard,

Winchester, VA Receive Inc., Overland Park, KS Recovery Assistance Program Inc.,

Springfield, MO Recovery From Addictions Inc.,

Southfield, MI Recovery House Inc., Ocala, FL

Wichita, KS Recovery Fellowship Ministries Inc.,

Applications, Baton Rouge, LA Research Institute for the Prevention of

Starvation, Overland Park, KS Research Institute International Inc.,

Gainesville, FL Residence One Corporation, Tampa, FL Residences for People With Autism Inc.,

Port Washington, NY

May 3, 1999 8 1999–18 I.R.B.

Resident Council of the Housing

Ridglea Roughnecks Peewee Football

Association Inc., Ft. Worth, TX Riding for America Inc., Fairbanks, AK Right Moves for Youth Inc., Charlotte,

Authority of Newport, Newport, KY Resource Center Inc., Guyton, GA Respect Incorporated, Evansville, IN Responsive Resources Inc., Columbus,

OH Restitution Coalition Inc., Amarillo, TX Restoration Community Resources Inc.,

Richardo Richards School Project Esteem

Inc., St. Croix, VI Rice Family Farms Consortium Inc.,

Atlanta, GA Richard Butch Anderson Memorial Trust

Atlanta, GA Riceville Community Foundation Inc.,

NC Right Step Academy, St. Paul, MN

Riceville, IA Richard A Wolters Foundation Inc.,

College Park, GA Restoration Ministries Incorporated,

Indianapolis, IN Restoration Project Inc., Acton, MA Restructuring Education and Family

Fund, Clifton Park, NY Richard Clark Ministries Inc., New

Opportunities Through Regenerative, Albuquerque, NM Resurrection House Inc., Laramie, WY Resurrection Lutheran Parsonage Inc.,

Boston, MA Revelation Knowledge Inc., Louisville,

Haven, CT Richard Miles Decker Memorial

Scholarship Funds, Beachwood, OH Richland County Pheasants, Wyndmere,

Hamlet, NC Richmond Youth Strive for Excellence

Corp., Richmond, CA Ridgeland Community Tennis

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.

ND Richmond County Microenterprise Inc.,

KY Rhode Island Coalition for Minority

Association, Ridgeland, MS

Investment, Providence, RI

1999–18 I.R.B. 9 May 3, 1999