Part IV. Items of General Interest

Pikeville, KY Emerald Coast Foundation,

Foundations Status of Certain Organizations

Announcement 2001–89

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:

Black-Footed Ferret Recovery

Elizabethtown, KY Citizens Against Domestic Violence, Inc.,

Foundation, Wheatland, WY Black Wolf Farm, Inc., Lipan, TX Blessed Sacrament Athletic Boosters

Eastern KY Needy Childrens Foundation,

Association, Inc., Fort Mitchell, KY BRE CD, Inc., Chicago, IL Candyland Kinder Kollege Enterprise,

Marrero, LA Cave Services, Inc., St. Petersburg, FL Cedar Springs Volunteer Fire

Fort Walton Beach, FL Equal Start Child Development Center,

Albany, NY Faith in Action in Northwest Florida,

Inc., Pensacola, FL Family Services Home Makers, Inc.,

Inc., Jacksonville, FL Eye Research Foundation,

Department, Inc., Scottsville, KY Central Florida Center for Grieving

Philadelphia, PA Far Corners Medical Missions, Inc.,

Children, Inc., Maitland, FL Chase Place Housing, Inc.,

Dunn, NC Cherith House Ministries, Inc.,

Cerritos, CA Fishing for Success, Inc.,

Blackey, KY Childrens Hope International, Inc.,

Gainesville, FL Fleming County Hospital Foundation,

Plant City, FL Christ Healing & Restoration Ministries,

Inc., Flemingsburg, KY Florida Association of Healthy Starts

Coalition, Inc., Clearwater, FL Florida Horse Trainers Association,

Inc., Walton, KY Christ the Redeemer Foundation, Inc.,

Louisville, KY Circle Non-Profit Housing Corporation,

Brooksville, FL Florida Indian Alliance, Inc.,

Petersburg, FL Florida Performing Arts, Inc.,

Ormond Beach, FL Forsyth Foundation, Inc.,

Academie-Therapeutic Equestrian Park,

New York, NY CJS Angels, Inc., Maitland, FL Cloverport Community Volunteer Fire

Gladwin, MI Affection Connection Rescue League,

Lynn Haven, FL Friends of Wakulla Springs State Park,

Macomb, MI Affordable Housing Ventures, Inc.,

Golden Valley, MN Friends of the Lynn Haven Library, Inc.,

Dade City, FL Affordable Neighborhood Economic

Development, Inc., Jacksonville, FL Aids Memorial Monument Foundation,

Department, Incorporated, Cloverport, KY Colins Park, Inc., Ormond Beach, FL Community Fund for America,

Colchester, VT Comprehensive Healthcare Services, Inc.,

Inc., Wakulla Springs, FL Good Shepherd Christian Charities,

Mitchell, IL Grace Citadel of Social and Job Training

Programs, Inc., Newark, NJ Green Networking for Orange County,

Inc., Orlando, FL Airseds Institute, Inc., Holland, MI All Kentucky Ag Expo, Inc.,

Loughman, FL Cornelia Lluberes Family Fund, Inc.,

Lexington, KY American Cross Foundation, Amarillo, TX American Foundation for Education in

Auburn, AL Concern Citizens of Tripoli, Inc.,

New York, NY Cristoasis, Elgin, IL Daughters of Jerusalem, Inc.,

Gibsonia, PA Half Moon Bay Coastside Sister City

Committee, Half Moon Bay, CA Havanna Non-Profit Housing

Health Care, Inc., Tampa, FL Angels Group, Inc., Leesburg, FL Angelvision, Inc., Parsippany, NJ Association of Ethiopian Community in

Louisville, KY Deaf Heritage Library and Cultural

Center, Lehi, UT Deb Richard Foundation, Inc.,

Corporation, Tampa, FL Health Alliance Foundation, Inc.,

Louisville, KY Helping Hand Financial Services, Inc.,

Colorado, Inc., Aurora, CO Athletic Booster Club, Inc.,

New Smyrna Beach, FL Atlantic Non-Profit Housing Corp.,

Ponte Vedra Beach, FL Dogwood Invitational, Inc.,

Los Angeles, CA Autism Community of the Upper

Dorton, KY East Bay Rockies Fast Pitch Girls

Dade City, FL Henry Clay Football Boosters, Inc.,

Lexington, KY HPC Foundation For Hospice Care,

Port Smith, AR Independence Civic Association,

Midwest, Fargo, ND B.V. Assisted Living, Inc., Melbourne, FL Bay Area Cheerleader Association, Inc.,

Jacksonville, FL Dorton Volunteer Fire Department,

Softball, Inc., Wilmauma, FL East Little Rock Community

Independence, KY Institute For Health and Human

Performance, Inc., Orlando, FL International Leadership Foundation,

Tampa, FL Bird Lovers of the Bluegrass, Inc.,

Development Corporation, East Little Rock, AR

Inc., Altamonte Springs, FL

Lexington, KY

2001–38 I.R.B. 291 September 17, 2001

International Peace Contest,

Beachwood, OH Isef Kentucky, Inc., Louisville, KY Jacksonville Community Access

Old James County Chapter of East

Tampa Jazz Club, Inc., Tampa, FL Theatre of the Mind, Inc., Glendale, CA Thistleberry Ministries, Belfair, WA Time Has Come Ministry, Inc.,

Miami, FL Turning Point of Brevard, Inc.,

Network, Inc., Jacksonville, FL Kanapaha Park Development Committee,

Tennessee Historical Society, Ooltewah, TN Open Door Community Services, Inc.,

Titusville, FL Operation Win, Inc., Houston, TX Orlando Singers, Inc.,

Incorporated, Gainsville, FL Keenes Creek Youth Organization,

Merritt Island, FL Twin City Performing Arts, Inc.,

Tallahassee, FL Volunteer Firefighter Charitable Trust,

Panama City, FL WCC II, Inc., Uncasville, CT West Central Florida Urban League

Duluth, MN Kids Safe Education Foundation,

Encino, CA Kinsman Transportation, Inc., Orlando, FL Korean Association of North Florida,

Inc., Jacksonville, FL Lansing Housing Commission City-Wide

Altamonte Springs, FL Pals Society, Inc., Milton, FL Parent Education Project, Sanford, FL Pet-A-Pup Therapy Dogs, Inc.,

Cape Coral, FL Philadelphia Support Resources Corp.,

Jamison, PA Plantation Retreat and Conference

Monroe, LA Velvet Bird Cage, Chicago, IL Victim Trauma Care, Inc.,

Resident Council, Lansing, MI Lee Middle School Foundation, Inc.,

Orlando, FL LUCI Let us Conserve, Del Rio, TX Managed Care Institute, Harleysville, PA Management Technologies International,

Inc., Poulsbo, WA Mangrove Action Group, Naples, FL Marion Non-Profit Housing Corporation,

Tampa, FL Maryland Space Research Institute, Ltd.,

Center, Inc., Tallahassee, FL Pleasant Hills Dolphins Swim Team,

Pleasant Hill, MO Proud to be Good Charitable Foundation,

Our Youth, Inc., Jacksonville, FL Reaching Out For Christian Kids,

Sponsoring Committee, Inc., Ocala, FL West Fresno School District Foundation

No. 1819326, Fresno, CA What’s Up Club, Houston, TX Wheelchair Sports USA, Inc., of Florida,

St. Augustine, FL Punjabi Sangh of Florida, Inc.,

Altamonte Springs, FL Reach Out International, Inc.,

Clendenin, WV Reaching Out Against Guns Endangering

St. Petersburg, FL Wildlife Sanctuary Fund, Inc.,

Ormond Beach, FL Wiseburn Education Foundation,

Hawthorne, CA Youth in Action, Covington, KY

Columbia, MD Mason County Historical Society, Inc.,

Scottsville, KY Reality Check, Inc., Leesburg, FL Renewed Hope, Inc., Bartlesville, OK Rex Logan Dean Hoskins Memorial

Maysville, KY Medical Mission-Ecuador, Inc.,

Nicholasville, KY Mercy Ministries, Inc., San Jose, CA Michaele Vollbracht Humanitarian

Foundation, Inc., Safety Harbor, FL National Alliance for Quality Health

Care, Inc., Clearwater, FL National Animal Health Alliance, Inc.,

Trilby, FL National Forensic Science Technology

Fund, Inc., Manchester, KY Rising Suns Home, Inc., Greensboro, NC Rybnikov Foundation, Inc., Osprey, FL Safehouse Ministries, Inc., St. Louis, MO Santa Fe High School Band Booster

Association, Inc., Santa Fe, NM Search & Rescue Dogs of Broken Arrow

Oklahoma, Inc., Broken Arrow, OK Seven Hills Charitable Fund, Inc.,

Center, Inc., Largo, FL Network of Humane Organization of

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.

Florida, Inc., Beverly Hills, FL Neustart Social Services, Inc.,

Eagan, MN New Beginnings of South West Florida,

Spring Hill, FL Shaktikrupa Charitable Foundation, Inc.,

Tampa, FL Shelter to Endemic Wildlife Appreciation

Recovery Discovery, Orlando, FL Shiloh Foundation, Rockville Center, NY South Louisville Football Association,

Inc., Sarasota, FL New Heart, Ashland, KY New Life Hope Foundation, Inc.

Orlando, FL North American Indian Center of Western

Louisville, KY Space Coast Water Ski Club, Inc.,

Melbourne, FL Sparta Volunteer Fire Department,

Florida, Inc., Homosassa Springs, FL Northside Improvements Corporation,

Sparta, KY Speaking Life Ministries, Inc.,

Lexington, KY Oasis Ministries International, Inc., of

Tampa Florida, Ormond Beach, FL Ohio Black Expo Boxing Association,

Inc., Cleveland, OH Ohio County Kinship, Inc., Hartford, KY

Wilmington, DE St. John Lutheran School Foundation,

Inc., Ocala, FL Sunset Terrace Resident Organization,

Little Rock, AR

September 17, 2001 292 2001–38 I.R.B.