Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 2003–28

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:

American Animal Protection Charities,

Littleton, CO Barrio Crisis Center, Dallas, TX Bay Area Symphonic Band Society,

Partnership, Coventry, CT CRCR Helps Foundation,

Inc., Boca Raton, FL American Center for Law and Justice of

Cheverly Young Actors Guild,

Cheverly, MD Chinese American Cancer Foundation,

Texas, Inc., Irving, TX American Friends of Pamela,

South Euclid, OH American Institute of Natural Education,

Inc., Holliswood, NY American Library in Ukraine Charitable

San Gabriel, CA Chippewa Falls Committee for the

Twenty-First Century, Inc., Chippewa Falls, WI Choralfest, Inc., Pittsburgh, PA Christmas in April Broom Country, Inc.,

Binghamton, NY Citizens for Community Action, Inc.,

Trust, Tulsa, OK American Medical Society Foundation,

La Jolla, CA American School for International Tour

Detroit, MI Commonwealth Education Organization

Directing, Inc., Scottsdale, AZ Anash, Inc., Los Angeles, CA Angels Tough Foundation, Clovis, CA Arizona Science Teachers Association,

Chicago, IL Clinton House Non-Profit Corporation,

Trumbull, Trumbull, CT Community Counciling Center

Inc., Tempe, AZ Attention Deficit Disorder A.D.D.

Pittsburgh, PA Community Business Institute Inc., of

Development, Inc., Lakeland, FL Community Social Services, Inc.,

Crusade, Portland, ME August Ensemble Corporation,

Carmichael, CA Band-Aid Foundation, Inc.,

Darby, PA Corporation for Clean Air, Tiburon, CA Coventry Village Main Street

21st Century Life Skills, Inc., Palm City, FL 79th Street Business Association, Chicago, IL 90 Ways, Inc., Omaha, NE About Face, West Columbia, SC Academic Excellence FDN Serving

Webster, TX Bean Equine Educational Foundation,

Washington, DC Cued Speech and Language Association

of Utah, Park City, UT Culmore Community Action Committee,

El Cajon, CA Beaverdam Youth League, Inc.,

Inc., Falls Church, VA Culturelink Fieldwork Project,

Many Farms, AZ Dade Hialeah Community Development

Esparto Madison & Capay Valley, Esparto, CA Advocates for Enhanced Long Term

Beaverdam, VA Benei Avrohom, Inc., Brooklyn, NY Black Sisters Sharing, Inglewood, CA Booth Manor of St. Louis, Inc.,

St. Louis, MO Boston Dnepropetrovsk Health Care

Clearlake, CA Daake Halani Development, Inc.,

Care, Rockville, MD Advocates in Action, Alpena, MI African Heritage Institute, Inc.,

Corp., Hialeah, FL Dance Empowerment, Fresno, CA Darlene Brickey Foundation,

Worcester, MA Agency for Sustainable Systems in

Foundation, Inc., Boston, MA Boys and Girls Clubs of the Columbia

Area, Columbia, MO Buffalo Soldier Memorial Association,

Science & Technology, Inc., Arcata, CA Ahlul Bayt Assembly of America, Inc.,

Fort Bliss, TX Caledonia Animal Rescue, Inc.,

St. Johnsbury, VT Caliban Foundation, Tacoma, WA Camden Clinic, San Antonia, TX Camp Moraine, Inc., Lake Bluff, IL Career Development & Training Rehab.

Bakersfield, CA Daughters of Zion, Inc., Yeadon, PA David Scruggs Foundation, Dallas, TX Dayton Youth Baseball League, Inc.,

Dayton, KY Deep East Texas Council of

Governments Regional 100 Club, Inc., Jasper, TX Delusions of Magic, Tempe, AZ Denison Kiwanis Club Charity, Inc.,

Potomac, MD AIDS Service Society of Arkansas,

North Little Rock, AR Al Baqir the Knowledge Expounder,

& Ind. Living Skills, Inc., Mt. Clemens, MI Caucus of South African Psychiatrists,

Washington, DC Disabled Peoples International, Inc.,

Long Beach, CA Al Maun Community Development

Corporation, Atlanta, GA Alaska Volleyball Association,

Denison, TX Dick Sewell Memorial Golf Tournament,

W. Hartford, CT

Chugiak, AK Alpha Foundation, Inc., Mobile, AL Alzheimer Alliance of America,

Inc., Providence, RI Celtic Regional Arts Institute of

California, Rolling Hills, CA Chapel of Hope-Gatesville Area,

Dallas, TX

W. Hempstead, NY Donald Ross Society Foundation, Inc.,

Bellingham, WA

2003–19 I.R.B. 899 May 12, 2003

Joliet Cyclones Baseball, Joliet, IL Kansas Minority Business Development

Douglas County Fair Association, Inc.,

Ava, MO E & R Youth Association, Dearborn, MI Early Festival Association, Early, TX East Central Community Development

George Washington Carver Scholarship

Fund, Inc., Louisville, KY Girls Softball Association, Inc.,

Society, Reserve, LA Gold Beach Booster Club, Inc.,

Council, Inc., Wichita, KS Kav Lachayim-Line to Life, Inc.,

Brooklyn, NY Keep Opelika Beautiful, Inc.,

Opelika, AL Keep Tallahassee Leon County

Center, Meridian, MS East-West Shrine Football Classic and

Spring Hill, FL Godchaux-Reserve House Historical

Pageant, San Mateo, CA Eclectic Chorale, Highland, CA Edgecliff Fire Department EMS AUX.,

Gold Beach, OR Golden Heart, Dallas, TX Golden West Aviation, Inc.,

Marysville, CA Good Days Living, Signal Hill, CA Good Samaritan Community

Beautiful, Inc., Tallahassee, FL Keren Yecheskial Duvid, Inc.,

Brooklyn, NY Keystone Team Gymnastics, Inc.,

Ft. Worth, TX Employment & Housing Ombuds

Service, Minneapolis, MN Fairfield Hills of South Highlands

Dunmore, PA Kids for Kids, Marks, MS Kids Money Club, Inc.,

Newport Beach, CA KWJ Community Outreach,

Neighborhood Association, Shreveport, LA Family Life Awareness Council, Inc.,

Development, Inc., Washington, DC Grace Foundation, Royal, AR Greater Ohio Valley Fine Arts &

Sibley, IA Family Life Learning Center,

Pleasantville, NJ Land of Milk & Honey Foundation for

Horses, Calabasas, CA Latino Educational and Recreational

West Dundee, IL Family Support & Life Management

Cultural Awareness Council, Woodsfiled, OH Harriet Tubman Project, Inc.,

Services, Inc., Ft. Lauderdale, FL Far West Texas & Southern NM Trauma

Dallas, TX H. E. A. D. D. U. P., Royal Oak, MI Hearts and Hands of Jefferson, Inc.,

Lake Hopatcong, NJ Hinson Road Office Addition Owners

Association, Inc., Little Rock, AR Hispanic Health Program,

Network, Woodburn, OR Leetonia Little Bears Organization,

Regional Advisory Council, El Paso, TX Federal Bar Association FDN of

Leetonia, OH Legal Aid Rwanda Ltd., New York, NY Light is Coming, Inc., Mercer, PA Louisiana Institute for Education in the

Brooksville, FL Lutheran Counseling Services, Inc.,

Cincinnati, Inc., Cincinnati, OH Fernald Community Reuse Organization,

Little Rock, AR HIV-AIDS Human Rights Project, Inc.,

Red Hook, NY Hollins Meaux Education & Recreation

Arts, New Orleans, LA Love for Life Animal Haven, Inc.,

Inc., Ross, OH Filarmonica Protuguesa De Tulare,

Tulare, CA Filipino-American Heritage Appreciation

Center, Kaplan, LA Home, Los Angeles, CA Hope & Health Foundation Corp.,

Project, San Jose, CA Folk Traditions Conservancy,

Dallas, TX Macon County Commission,

Tuskegee, AL Management Opportunity of

Santa Barbara, CA Fort Wayne Christian Womens Retreat,

Sarasota, FL Hope Foundation for Education Denver

Parents Assoc., Denver, CO Hospice of Lincoln County, Inc.,

Inc., Fort Wayne, IN Fred D. Middleton Scholarship

Neighborhood Service, Inc., Purvis, MS Marine Animal Rescue Society, Inc.,

Foundation, Wichita, KS Freds House, Inc., Chicago, IL Fretz Park Library Friends, Dallas, TX Friends and Family Alternative to

Ruidoso, NM Hub of Belknap, Grand Rapids, MI Hutson Weekend Ministries, Inc.,

Hamtramck, MI Independent Lifestyles, Inc.,

Lakeview, MI Immaculate Community Center, Inc.,

North Miami, FL Marine Sanctuaries and Estuarine

Reserves Foundation, Carmichael, CA Marjan Foundation, South Gate, CA Massachusetts Special Technology

Access Center, Inc., Bedford, MA Masters Services Empowerment

Ministries, Milwaukee, WI Maxus Community Developers, Inc.,

Alcohol & Drug Dependency, Hanford, CA Friends of Erna Nixon Park, Inc.,

Melbourne, FL Friends of Utah Golf, Inc.,

Salt Lake City, UT Friends of Yeshivah Mikdash Shelomo,

Inc., Brooklyn, NY Garden Grove Police Activities League,

Asheville, NC Indiana Friends of Animals, Inc.,

North Vernon, IN Integrated Business Management

Development Corporation, Dallas, TX Intensive Learning Center,

Phoenix, AZ Mbegu Community Development

Corporation, Milpitas, CA Memphis Shelby Crime Commission,

Suring, WI Mercury Foundation, Incorporated,

Garden Grove, CA Garden Variety Shakespeare,

Birmingham, AL Gatekeepers, Richmond, VA Genealogy Friends of Gladys Harrington

New York, NY International Dental Technology

Foundation, Los Angeles, CA International Womens Athletic

Spring Valley, IL

Memphis, TN Menominee Indian Missionary, Inc.,

Washington, DC

Library, Inc., Plano, TX

Foundation, Inc., Jupiter, FL Jesus Cares Ministries, Inc.,

May 12, 2003 900 2003–19 I.R.B.

Project Partnership, Incorporated,

Pawcatuck, CT Prufrock Childrens Basic Needs Fund,

Los Angeles, CA Raw, Inc., Hampton, VA Reagan All Sports Booster Club, Inc.,

Michigan Greenscapes, Inc.,

Dearborn, MI Michigan Tradeswomen Association,

New Hanover County Parks Foundation,

Detroit, MI Might Have Been Known Theatre

Company, St. Paul, MN Mike Dubose Charities, Bessemer, AL Millennial Foundation, Inc.,

Wilmington, NC New Serenity House, Austin, TX Newcomers Association,

San Francisco, CA Non-Profit TV Productions, Inc.,

Daingerfield, TX Northside Senior Citizens Center,

Austin, TX Recovery in Motion, Inc., Vista, CA Recovery Lifestyles, Inc., Adrian, MI Red Rose Rising Foundation, Inc.,

New York, NY Mind & Body Foundation, Inc.,

Miami, FL North East Texas Intertribal Alliance,

Columbia, MD Minnesota Metro Alpha Phi Omega

Unadilla, GA Now More Than Ever, Inc.,

Nashville, TN NW Alabama Services & Development,

New York, NY Refreshing Spring Alliance, Inc.,

Schenectady, NY Religious Committee for Community

Alumni Association, Eagan, MN Mississippi Rural Development

Partnership, Inc., Jackson, MS Missouri Valley Health Span,

Justice, Norristown, PA Reserve Forces Educational Assistance

Foundation, Atlanta, GA Restoration Community Development

Corp., Annapolis, MD Richardson Weekend Ministries, Inc.,

Sharpsville, IN Rl Charity Association, Lewisberry, PA Saintes Assisted Independent Living at

Warrensburg, MO Mitakolapi, Inc., Silver Spring, MD Mo Valley Magic, Inc., Springfield, MO Mohona Cultural Group,

Inc., Muscle Shoals, AL Oak Grove Optimist Baseball

Lawrenceville, GA Monett Downtown Betterment Group,

Inc., Monett, MO Montbello-Green Valley Ranch-Gateway

Association, Inc., Hattieburg, MS Oddlife Theater Company, Chicago, IL Ohio Heart & Vascular Research

Foundation, Perrysburg, OH Omadi Foundation, So. Souix City, NE Omaha Jaycees Foundation, Inc.,

Omaha, NE One Per Cent Connecting the

Community, Cincinnati, OH Open Arms Housing, Inc.,

Zebulon, Inc., Henderson, NC Santa Rosa Community Service, Inc.,

Family Presrvtn Family Support, Denver, CO Montgomery Area Crime Stopper, Inc.,

Washington, DC Optimist Penny Reapers of Southern

Milton, FL Scholarship Foundation of the National

Supermarkets Assn., Inc., Flushing, NY Seattle Magic Basketball Club,

Prattville, AL Moore Fast Pitch Association,

Moore, OK Moore for a Clean Environment, Inc.,

Southern Pines, NC Mothers Voices Houston Gulf Coast,

California, Chula Vista, CA Orchid Mania South Florida, Inc.,

South Miami, FL Paint it Yellow Productions, Inc.,

Stafford, TX Peace Community Development

Houston, TX Mothers Voices Illinois, Chicago, IL Muldoon Community Development

Dayton, OH Pearland Enrichment Foundation,

Gig Harbor, WA Shakespeare Festival, Kalamazoo, MI Shiloh Ministries, Inc., Slidell, LA Snug Harbor Foundation, Inc.,

Sky Valley, GA Southern Chesapeake Adaptive Maritime

Programs Scamp, Norfolk, VA Southern Nevada Therapeutic Riding

Corporation, Anchorage, AK Murrieta Soccer Club Hawks,

Corporation, Columbus, OH Peacemakers Evangelistic Team, Inc.,

Murrieta, CA National Association of 10 Black

Women South Bay Chapter, San Jose, CA National Association of Aides Education

Pearland, TX Pecan Acres Resident Management

Corp., Petersburg, VA Peoples Health Care Corporation,

Washington, DC Performing Arts-LA, Sherman Oaks, CA Phi Phi Social Action Foundation,

Center, Las Vegas, NV Southwest Housing Assistance, Inc.,

Desert Hot Springs, CA Sparrow Association, Glendale, CA Specially Me, Inc., Sioux Falls, SD Sportsworks, Jackson, MS St. Francis House NWA, Inc.,

Springdale, AR St. Marys Villa, Inc., Knoxville, TN Star Karts-the Race for the Right to a

and Training Centers, Detroit, MI National Right to Compete Legal

Defense Foundation, Inc., Albany, NY National Student Achievement Awards,

Richmond, VA Platinum Foundation, Carbondale, IL Plymouth South High School Panther

Volleyball Booster Club, Inc., Manomet, MA Power Twistars Parents Association,

Washington, DC National Suffolk Foundation,

Columbia, MO Native American Association of

Childhood, Ellendale, TN Starlight Friends, Inc., Euless, TX T.L. Kirkland 17th District Mission Co.,

Los Angeles, CA Textilemuseum Associates of Southern

Cal, Inc., Glendale, CA Theatre Atlantis, Inc., Eugene, OR Thimble Islands Historical Society, Inc.,

Horsemanship Safety, Flagstaff, AZ New Beginning Child Nutrition Center,

Frederick, OK Powhatan Youth Athletic Association,

Inc., Powhatan, VA Praise & Resurrection Ministries of

Inc., East Orange, NJ New England Therapeutic Recreation

Jesus Christ, Oxon Hill, MD Prevent Child Abuse, Chicago, IL

Branford, CT

Association, Hollis, NH

2003–19 I.R.B. 901 May 12, 2003

Three Sisters Animal Foundation,

Denver, CO Thumb Outreach Minority Services,

Sandusky, MI Tikvatam, Inc., Brooklyn, NY Tomorrow, Inc., Lathrup Village, MI Torrey Pines Pond Foundation,

Victory Fellowship, Chicago, IL Voting Integrity Project, Inc.,

Arlington, VA Welcome Place, Salt Lake City, UT West Virginia K-Family Childrens

Yaldei Eretz Yisroel, Inc., Brooklyn, NY Yaldei Russia, Inc., Brooklyn, NY Zainab Islamic Foundation, Inc.,

Glen Cove, NY Zichron Yakov Menachem, Inc.,

Brooklyn, NY

Del Mar, CA Tribal Angels, Inc., New York, NY Triple Play Ballpark, Inc., Newalla, OK Triton Rainbow Foundation,

Festival Foundation, Inc., Morgantown, WV Western Colorado Camp Courage, Inc.,

Eckert, CO Williamsburg Housing Resident Council,

Williamsburg, KY Women After Gods Own Heart Ministry,

Dodge Center, MN Umoja Literary Group, Vista, CA United Child Guidance Council, Inc.,

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.

Dallas, TX United Residents of Taylor Center, Inc.,

Fayetteville, GA Womens Wasatch Lacrosse,

Salt Lake City, UT Wonderland Opera, Inc., New York, NY Woodbridge Garden Apartments

Las Cruces, NM United Resources Management, Inc.,

Beverly Hills, CA Urban Grasshopper, Inc., Brooklyn, NY Utah Grizzlies Youth Foundation,

Resident Council, Woodbridge, NJ Woodland Terrace Resident Council,

Washington, DC Wright Cause, Inc., Brooklyn, NY Wright County Information Network &

W. Valley City, UT Values First, Washington, DC

Data Mining Organization, Ava, MO

May 12, 2003 902 2003–19 I.R.B.