Part IV. Items of General Interest

Grass Valley Police Activities League,

Foundations Status of Certain Organizations

Announcement 2001–97

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:

Brues Academy, Oakland, CA Buffalo River Stewardship Foundation,

Integral de Hormigueros CD, Hormigueros, PR Crucian Sea Kids, Inc., St. Croix, VI Dade Teamworks, Inc., Coral Gables, FL David L. Snead Scholarship Foundation,

Ltd., Harrison, AR Butterflies for Kids, Erie, PA Camp Me and My Family, Calistoga, CA Capital City Boys & Girls Club,

Inc., Grass Valley, CA Greater Goals Foundation, Inc.,

San Diego, CA Help for a New Day, W. Helena, AR His Ideas, Inc., Red Bluff, CA Historic Farmhouse Foundation,

Jefferson City, MO Childrens Explorium, Inc., Cottekill, NY Christian Youth Fund, Eureka, CA C.J.I. Association, Inc., Little Rock, AR Clarke Training High School Alumni

Association-Chicagoland Connection, Chicago, IL Colusa County Youth Education

Kansas City, MO Homes II U, Inc., Jonesboro, AR Homeward Bound, Inc., Penryn, CA Hope Pregnancy Care Center,

Gold River, CA Historic First Presbyterian Church

Preservation Foundation, Napa, CA Historic Research Foundation,

Foundation, Inc., Colusa, CA Community Coalition Corporation,

Fort Smith, AR Community Outreach & Reentry Services

Blyteville, AR Hot Springs Aids Resource Center,

Hot Springs, AR Hyperbaric Oxygen Medical Foundation,

for Men, Inc., Vallejo, CA Consortium for the Advancement of

Children, Richmond, CA Cornerstone Shady Oaks Corporation,

Glendale, CA Inspirations, Little Rock, AR International Feline Foundation,

Sacramento, CA Corporacion Para el Desarrollo

Santa Ana, CA Isaiah 55 Feeding Ministry,

Pittsburg, CA Jefferson Reeves Sr. Health Center, Inc.,

Miami, FL Kneady Hands, Bay Point, CA Kolobok Arts Inspiration Assn.,

Mercer Island, WA LA Best Care, Los Angeles, CA Leadership and Development for

21st Century Economic Development Corporation, Detroit, MI A Family Affair by Jessie, Inc.,

Lauderdale Lakes, FL Abused Womens Abode Kindling

Detroit, MI Del Norte Youth Football, Inc.,

Education, Inc., Salem, AR Acorn Educational Foundation,

Santa Rosa, CA Ahkami Foundation, Inc., Clifton, NJ Aids Interfaith Network of Sacramento

Crescent City, CA DeQueen Sevier County Caring and

Sharing Fund, DeQueen, AR Diamonds in the Rough Community

Service Corporation of Greater, Little Rock, AR Doris Tate Crime Victims Foundation,

Children of the South, Inc., West Memphis, AR Light for the Nations, Inc., Yuba City, CA Lions Club of Oakland Foundation,

Valley & the Foothills, Sacramento, CA Angelhouse Corp., Petaluma, CA Angolacare, Inc., Washington, DC Arena Theatre and School, Inc.,

Lafayette, CA Love One Plaza, Inc., Miami, FL Luciel Beasley Foundation, Vallejo, CA Mandala Institute, Inc., Sacramento, CA Melanoma Society of America,

Walnut Creek, CA Military Heritage Foundation,

Minneapolis, MN Arkadelphia Housing Authority Resident

San Rafael, CA Dragonmaker Productions, Portland, OR Dream Quest, Inc., Little Rock, AR Fall River Wild Trout Foundation,

Sacramento, CA First Responders of Minot, Minot, ME Forest Sentinels in Science, Inc.,

Eureka, CA Ministries of Jesus Christ, Benton, AR Mitochondrial Disorders Foundation of

Organization, Arkadelphia, AR Arts Awareness Project, Rolla, MO Asia Pacific Management Association,

Long Beach, CA Autistic Childrens Project for Humane

Sacramento, CA Fulton County Child Abuse Prevention

Council, Rochester, IN GC&G Corporation, Jacksonville, AR Glorious Communications Network,

America, Concord, CA Multi-Cultural Theater Group,

Education, Mill Valley, CA Biodrama Institute of San Francisco,

Mill Valley, CA Boys & Girls Clubs of the Keys Area,

Inc., Key West, FL Brentwood 202 Senior Housing, Inc.,

McCloud, CA Friends of California Parks,

Berkley, CA Golden Angels Club LJ, Sweethome, AR Grant County Amateur Radio Club, Inc.,

Fairfield, CA Music for Seniors & the Disabled, Inc.,

Arroyo Grande, CA Nadias Ministry for the Middle East, Inc.,

Oakland Park, FL Napa Pain Resources, Inc., Napa, CA National Day of Prayer of Russellville

AR, Russellville, AR

Oakland, CA British American Theatre Company,

Sheridan, AR

San Rafael, CA

October 1, 2001 310 2001–40 I.R.B.

Natomas Animal Rescue,

Sacramento, CA New World Youth Ballet, Arcata, CA North Bay Performing Arts Association,

Petaluma, CA Northern California Regional Computer

Network, Chico, CA Nurseoptions Foundation, Concord, CA Omnilife, Inc., Sacramento, CA Our Brothers Keeper, Santa Rosa, CA Owasso Animal Defense Fund–OADF,

RPC Net, Rohnert Park, CA Rural Medicaid Transportation, Inc.,

Stinson Beach, CA Shem Tov, Inc., Brooklyn, NY Sierra Foothills All Weather Track

Warren, AR Russellville Youth Baseball Association,

Under the Spotlight, Antioch, CA Underground Gold Miners of California

Museum, Alleghany, CA United Pastors of Sacramento,

Sacramento, CA Vallejo Crimestoppers, Inc., Vallejo, CA Viking Boys Basketball Organization,

Inc., Russellville, AR Safaris, Inc., Broken Arrow, OK Service First of Northern California,

Antelope, CA Washington Deming Study Group,

Stockton, CA Shakespeare at the Beach,

Owasso, OK Paddling to Atlanta 1996, Inc.,

Rockville, MD Weecare Too, Inc., Yellville, AR Women in Telecommunications,

Santa Rosa, CA Palm Tree Enterprises, Menlo Park, CA People Helping People of South

Project, Inc., Cedar Ridge, CA Sierra Theatre Arts Growth Exchange,

Alamo, CA Woodland House of Mercy,

Woodland, CA Worldwide Christian Church Ministries,

Inc., Alhambra, CA Youth Dream Video Productions,

Charleston Ohio, Inc., South Charleston, OH Philbricks Place A California Non-Profit

Davis, CA Society of Grumpy Old Men and Friends,

Little Rock, AR Solar Connections, Fort Bragg, CA Solutions, Lodi, CA Sonoma-Chambolle Musigny Sister

Cities, Inc., Sonoma, CA South Valley Behavioral Counseling

Sacramento, CA

Public Benefit Corp., Yuba City, CA Positive Alternative, Inc., Miami, FL Positive Self Esteem for Supportive

Services, Phoenix, AZ Southeast Fayetteville Community

Center, Inc., Fayetteville, AR St. Christopher Childrens Pre-Teen

Services, Stockton, CA Power of Gods Word Ministries,

Placerville, CA Power Surge, Vallejo, CA Pulaski County Crime Stoppers,

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.

N. Little Rock, AR Radio Hope, Phoenix, AZ Rainbow Real Estate Professionals,

Educational and Medical Foundation, Renton, WA St. Francis Elderly Haven of Rest,

Sacramento, CA Random Acts of Kindness Foundation,

Stockton, CA Summer Street, Springdale, AR T.M.J. Society of California,

Cameron Park, CA Tri-County Medicaid Transportation,

Berkeley, CA Reliable Medical Transportation, Inc.,

Inc., Warren, AR Tucker Financial Management,

Star City, AR Restoring Sight International, Inc.,

New York, NY Rio Linda Pro. Rodeo, Inc.,

Rio Linda, CA Royal Stuarts Scottish Performers Guild,

Lodi, CA Twin Counties Swim League, Inc.

Benicia, CA Twin Lakes Yaba Scholarship Fund,

Mountain Home, AR

Salinas, CA

2001–40 I.R.B. 311 October 1, 2001