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Part IV. Items of General Interest
Internal Revenue Bulletin 1999-21 · 2026-10-03 edition · updated 2026-10-04 · United States
Partnership for Environmental
Education Foundation, Vernon Hills, IL Partnership Institute, Glen Ellyn, IL Paschima Badarikashram, Denver, CO Pasco International Inc., North
Foundations Status of Certain Organizations
Announcement 99–54
Technology Education Inc., Sacramento, CA Partnership for Excellence Hawthorn
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: Ostrovsky Childrens Foundation,
P R I D E, Asheville, NC PAAC Inc., Salt Lake City, UT Pace Research Inc., Appleton, WI Pacific Vision Foundation, Chehalis, WA Palette Mask and Lyre Studio Theater
Grand Island, NE Parent Support Network of Rhode Island,
Inc., Lake worth, FL Palms Springs Youth Football
Association, Palm Springs, CA Palookaville, Chicago, IL Pandora Inc., Washington, DC Panteras Negras Volleyball Club Inc.,
St. Louis, MO Panthers Track Club, Friendwood, TX Par Incorporated, Maywood, IL Paradox Foundation-Paradox House,
Brookfield, MA Pass It On, Ps, CA Passaic River Basin Alliance Inc.,
Columbus, OH Parent Action of Baltimore County Inc.,
Pompton Lakes, NJ Pastor Julian Childrens Fund, Fort Mill,
SC Path, Dallas, TX Paul Copeland Ministries Inc., Columbia
City, IN Paul L. Blankenship Memorial
Owings Mills, MD Parent Organization for Highland Park
North Elementary School, Topeka, KS Parent Power Project Corporation,
Boston, MA Parent School Community Association,
Foundation, Cedar Crest, NM Pauline Hollander Scholarship Fund for
Registered Nurses Inc., Pomona, NJ Peace for Families, Roseville, CA Peace Inc., Texas City, TX Peace Studies Initiative, Asheville, NC Peaceable Kingdom Inc., Hampden, ME Pediplace, Lewisville, TX Peer to Peer, Kansas City, MO Pegasus Therapeutic Riding Center Inc.,
Southfield, MI Oswego International Sport Fishing
Collection Inc., Oswego, NY Oswego Valley Industrial Interpretive
Warwick, RI Parent Training Ministries, San Pedro,
Montrose, CO Penn Hills Veterans Monument Fund,
Center Inc., Fulton, NY Other Things & Company, Oxford, MI Our Fathers Divine Work Inc., Baltimore,
CA Parents Activating Love Support &
Immunodeficiency Virus, Urbana, IL Parents and Friends for a Montessori
Research, Olympia Fields, IL Parents Against the Human
Verona, PA Pennsylvania Anthracite Miners
MD Our Home a Nonprofit Corporation,
Omaha, NE Our Lady of Perpetual Help School
Alternative in the Public, Lincoln, NE Parents Anonymous of the Metroplex
Memorial fund, Shenandoah, PA Pennsylvania Rep Company Inc.,
Stroudsburg, PA Penobscot Art Group Association, Detroit,
Foundation Inc., Bakersfield, CA Our Special Friendships Inc., Scroggins,
Inc., Dallas, TX Parents of Children Who are Deaf or
Hard of Hearing, Ft. Dodge, IA Parichoy Bengali Association of Greater
MI People Assisting Little Stars, Buffalo
Grove, IL People Encouraging People Foundation,
TX Outagamie Conflict Resolution Center
Inc., Appleton, WI Outreach International Ministries Inc.,
Hyde Park, NY Outreach Nationwide Inc., Bronx, NY Owensboro Little Theatre Inc.,
New Haven, New Haven, CT Park Center Band Endowment Fund,
San Luis Obispo, CA People for Action and Community
Togetherness, Groton, CT People to People Benefit Corporation,
Denver, CO People with a Vision, Harrisburg, PA Peoples Outreach Ministries, Newport
Owensboro, KY Oxon Hill High School OHHS Air Force
Brooklyn Park, MN Park Conservancy Inc., St. Louis, MO Park Place Community Development
Corporation, Norfolk, VA Parker District Family Association,
Inc., Scottsdale, AZ Perry Community Development Inc.,
Perry, IA Persian Culture Center, Nashville, TN
Junior Reserve Officer, Fort Washington, MD Ozark Area Emergency Physicians
Association, Springfield, MO P A C T People Against Car Theft Inc.,
News, VA Perkasie Community Ambulance
East Orange, NJ P A L of Bergen County Inc., Maywood,
Taylors, SC Parker Runaway Inc., Parker, CO Parmer County Crime Stoppers Inc.,
Farwell, TX Part of the Solution of Massachusetts
Inc., Boston, MA Partners for Safety, Pottstown, PA Partners in Catholic Education, Lake
Corporation, Perkasie, PA Perpetual Affordable Housing Foundation
NJ P I M Relief Fund, Urbandale, IA
Jackson, TX
May 24, 1999 32 1999–21 I.R.B.
Personal and Career Development Ace
Pottsville Volunteer Fire Department Inc.,
Inc., Memphis, TN Personal Development Corporation,
Rochester, NY Pet Ethical Treatment Society, Smithville,
MO Pet Parents Foundation Inc., Quincy, MA Pet Survival Inc., Albany, NY Petach Tikva Foundation Inc., Miami
Planetary Institute for Ecology, Inc.,
Cumberland, RI Planned Life Assistance Network of
Washington State, Seattle, WA Plano Senior Coalition Inc., Plano, TX Plaquemines Parish Community Health
Center Inc., Port Sulphur, LA Platte Valley Community Development
Initiative Inc., Scottsbluff, NE Platte Valley Playhouse Foundation,
Pottsville, TX Poulsbo Players, Poulsbo, WA Poway Pony-Colt Baseball Inc., Poway,
CA Power Plus Ministries Inc., MacClenny,
FL Powersizing Educational Programs Inc.,
St. Louis, MO Pownal Food Pantry, Pownal, VT Prairie Edge Inc., Oberlin, KS Prairie Life Historical Foundation Inc.,
Beach, FL Pets are Loving Support Inc., Oklahoma
Columbus, NE Plattsmouth Baseball Parents
City, OK Phase V Limited of Delaware Inc.,
Dover, DE Phil Clanton Ministries Inc., Harvest, AL Philadelphia Alliance for Community
Association, Plattsmouth, NE Plattsmouth Economic Development
Corporation, Plattsmouth, NE Play Ground Theatre Company, Atlanta,
GA Pleasantville High School Rosbury
Wellsville, MO Prairie Wind Animal Refuge, Agate, CO Praise Mountain Ministries Inc.,
Improvement OCV, Philadelphia, PA Philadelphia Area Minority Job Fair,
Philadelphia, PA Philadelphia Theater of Classic Works
Florissant, Co Praise the Lord Ministries, Lakewood,
CA Prajapati Association Inc., Union City,
AL Pre-T E C Inc., Chicago, IL Presbyterian Village Redford, Redford,
Inc., Audobon, NJ Philadelphia Virtuosi Chamber Orchestra
Inc., Philadelphia, PA Phoenix Hill Association Inc., Louisville,
KY Phoenix Rheumatology Association Inc.,
Scholarship Fund Inc., Armonk, NY Plymouth Advancement Association Inc.,
Plymouth, WI Plymouth Art Foundation Inc., Plymouth,
Club, Plymouth, MI Point Forward Inc., Mineral Point, WI Police Athletic League of Hialeah Inc.,
NJ Prattville Fall Baseball Inc., Wetumpka,
WI Plymouth-Canton Cheerleaders Booster
MI Preservation Association of Lincoln,
Scottsdale, AZ Piedmont Challenger League Inc.,
Lincoln, NE Preservation of Abandoned Dogs and
Cats Society, Marshall, OK Preserveamerica Educational Foundation
Kernersville, NC Piedmont Suzuki Players, Chapel Hill,
Hialeah, FL Police Athletic League of Lakeland Inc.,
NC Pierce County Food Pantry Inc.,
Blackshear, GA Pilgrim Inc., Chicago, IL Pilgrims Peace Center, Bethlehem, PA Pine Creek Land Conservation Trust Inc.,
Lakeland, FL Policy Dynamics Institute, Parker, CO Polish American Legal Defense and
Education Fund Inc., New York, NY Polish Students Association, New York,
NY Political Prayer Partners Inc., Tulsa, OK Ponca City Tomorrow Foundation Inc.,
Inc., Salisbury, NC Presidio Theater Company Inc., Tucson,
AZ Preble County Youth Foundation Inc.,
Eaton, OH Precious Heritage Academy Inc.,
Advance, IN Pregnancy Testing and Guidance Center
of Grady County Inc., Chickasha, OK Prenatal Care Steering Committee Inc.,
Ingomar, PA Pine Point Treatment Center Inc.,
New York, NY Prentiss Kiddie Kollege, Prentiss, MS Presbyterian Village East, New
Jackson, TN Pine Street Inn Housing Inc., Boston,
MA Pineland Early Learning Center Inc.,
Pineland, TX Pious Propagating Islam Over United
Ponca City, OK Ponca He-Thush-Ka Society, Guthrie,
OK Ponce Coalition Inc., Atlanta, GA Pont-Aven School of Art Inc., Acton,
MA Pope County 4-H Association Inc.,
States, Fort Worth, TX Pittsburgh Air & Space Museum,
Pittsburgh, PA Pittsburgh North Optimist Foundation,
Russellville, AR Portage Lakes Advisory Council Inc.,
Baltimore, MI Press on Ministries, Kenner, LA Preventive Care Centers Inc. a Delaware
Corporation, Ocean, NJ Pride Africa, Arlington, VA Pride People Resisting Increased
Deceptive Encounters, Heflin, AL Priime Tiime Today, Littleton, CO Primary Care Systems Inc., Cambridge,
MD Primary Preparatory, Memphis, TN Primary Purpose Family Recovery Center
Pittsburgh, PA Pittsburgh Section of the American Assn
for Clinical Chemistry Inc., Pittsburgh, PA Pittsburgh Theatre Laboratories,
Akron, OH Portland Early Music Consort, Portland,
ME Portsmouth Community Redevelopment
Corporation, Portland, OR Positive Beginnings Teen Services Inc.,
Cincinnati, OH Post Modern Society Incorporated,
Pittsburgh, PA Plainville Farmington Pop Warner
Inc., Wheat Ridge, CO Principles of Knowledge Representation
Football Devils Inc., Farmington, CT Plainville-North Attleborough Santa
Indianapolis, IN Poteau Valley Humane Society, Poteau,
OK Potters House Inc., Washington, DC
& Reasoning Inc., Waban, MA
Fund Inc., Plainville, MA
1999–21 I.R.B. 33 May 24, 1999
Prisoners with AIDS Rights Advocacy
Prosperity House Developmental Center,
Dallas, TX Providence the First Serbian Artists
Association, Chicago, IL Providers of Youth and Family Social
Services, Philadelphia, PA Public Affairs Producers Co., Missoula,
MT Public Intelligence Inc., New York, NY Public Interest Law Project Inc.,
Group Inc., Jonesboro, GA Private Arts Press, Chicago, IL Private Mathison Manor Resident
Management Corporation, Centreville, IL Pro Active Health Care Institute, Pueblo,
Progressive Pioneers Inc., Cleveland, OH Project 18, Marshall, VA Project 2000 Inc., Richardson, TX Project Academy Inc., Henderson, TX Project Cope Count on Plenty Education,
Westport, CT Project – Fannins Youth Inc., Bonham,
CO Pro Deo et Fratribus U S A Inc.,
Wappingers Falls, NY Pro Fide Inc., Bloomfield Hills, MI Pro Life Maryland Education Foundation
TX Project Friendship of Maryland Inc.,
Annapolis, MD Project Harmony-Baton Rouge, Baton
Rouge, LA Project ID Inc., Chicago, IL Project Idaho Inc., Lewiston, ID Project Impact Dekalb County Inc.,
Inc., Annapolis, MD Pro Tect Kids, Dallas, TX Problem Pregnancy of Worchester Inc.,
Worchester, MA Problems to Solutions Inc., Milwaukee,
Lithonia, GA Project Independence Inc., The
WI Professional Credit Financial Institute
Services Inc., Suwanee, GA Professional Football Alumni Inc., New
Woodlands, TX Project L A W S Inc., Phoenix, AZ Project Longlife Inc., Columbus, MS Project Poly Inc., Port Arthur, TX Project Simeon 2000, Chicago, IL Project Success Coalition, Ogden, UT Project Waynoka Foundation, Waynoka,
Orleans, LA Professional Foundation and Health
Coalition Inc., Berea, KY Professional Institute for Advanced
Wound Recovery Inc., Miami, FL Professionalism in Writing School Inc.,
OK Projects for a New Millennium Inc.,
Stony Creek, CT Promise Place, Harrisburg, PA Proprietary Associates Inc., Philadelphia,
Bridgeport, CT Public Service Institute Inc., Herman, PA Puppy Love Inc., Kansas City, MO Purple Paw Foundation, Northbrook, IL Purvi Patel Foundation Inc., Cooper City,
FL 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.
Tulsa, OK Progressive Firefighters of Fairfax
Foundation Inc., Springfield, VA
PA
May 24, 1999 34 1999–21 I.R.B.
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