Part IV. Items of General Interest

Foundations Status of Certain Organizations

Announcement 2004–88

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:

3rd Step Family Home, Athens, GA 5th Regiment Tennessee Infantry Company E Reactivated, Inc., Providence, KY 50-Plus Foundation, McLean, VA A A I M, Inc., Rockmart, GA ABBA Ministries, North Augusta, SC Abiding Life in Christ Ministries, Inc.,

Iverness, FL Adventure Foundation, Norfolk, VA AFC Child Enrichment Center, Inc.,

Atlanta, GA African-American Culture Center of

Rowan County, East Spencer, NC Agape Ministries Unlimited, Inc.,

Warner Robins, GA Aids Resource Council, Inc., Rome, GA Aids Walk San Juan, Inc., Carolina, PR Alabama Association of Assessing

Officials, Cullman, AL Alafia Village, Inc., Highland City, FL Alcance Juvenil, Inc., San Antonio, TX Alliance for Modern Transit and Livable

Communities, Inc., Tampa, FL Alternatives for Better Classrooms,

Arlington, VA American Air Combat Museum,

Greenville, TN American States Services, Inc.,

Vienna, VA

Angels in Action, Springfield, VA Angels in the Sun, South Pasadena, FL Animal House Zoological Society, Inc.,

Moulton, AL Animal Welfare, Inc., Louisville, KY Anna R. King Community Development,

Inc., Aventura, FL Apostolic Messianic Evangelist Network,

Inc., Chesterfield, VA Arkansas Association of Partners in

Education, Little Rock, AR Arkansas Radio Emergency Services,

Little Rock, AR Arms of Agape, Inc., Tallahassee, FL Art Soup, Inc., Knoxville, TN Artsource, Inc., Lexington, SC Asian-American Association for

Advancement, Inc., Duluth, GA Association Culturelle et Humanitaire Des

Coti-Ferois, Inc., Miami, FL Association for Fair Housing,

Santa Monica, CA B & H Community Book Center, Inc.,

Riviera Beach, FL Baptist Mission Center, Inc.,

Jacksonville, FL Barnabas Foundation, Inc., Smyrna, GA Begin Again, Inc., Atlanta, GA Being Self Sufficient Today, Dunn, NC B E S T, Inc., Pikeville, TN Better Life Foundation, Birmingham, AL Black Jade, Inc., Atlanta, GA Blackque Gyrlz, Inc., Orlando, FL Blessed Beginnings Learning Academy,

Memphis, TN Blood N Fire of Athens, Watkinsville, GA Bowen Research and Training Institute,

Inc., Palm Harbor, FL Brain Center, Inc., Chantilly, VA Brevard Emergency Amateur Radio

Services, Inc., Cocoa Beach, FL Brotherhood Club of St. Augustine

Florida, Inc., St. Augustine, FL Bur Boyd Memorial Scholarship, Inc.,

Bradenton, FL C & G Music Tours for Children, Inc.,

Nashville, TN California Research Institute for the

Plumbing Heating & Piping Industry, Los Angeles, CA Call to Action South Florida, Inc.,

Miami, FL Calvary Community Corporation, Inc.,

North Lauderdale, FL Cancer Survivorship Alliance, Weston, FL

Cannon County Dixie Youth Association,

Inc., Woodbury, TN Capital City BMX Association,

Raleigh, NC Care Facilitators International, Inc.,

West Des Moines, IA Caribbean Missions for Christ and World

Outreach, Hohenwald, TN Caricature Carvers of America, Inc.,

Lake Charles, LA Carlos & Algeria Beracasa Foundation,

Inc., Miami, FL Carolina Mudcats Foundation, Inc.,

Raleigh, NC Carolina-Virginia Reading Service,

Incorporated, Roanoke Rapids, NC Catholic Lay Persons International, Inc.,

Coral Gables, FL Center for Aids Education and Senior

Empowerment, Inc., Miami, FL Center for International Agricultural

Development, Inc., Plantation, FL Central Mississippi Emmaus Community,

Jackson, MS Certification Education & Research

Foundation, Inc., Raleigh, NC Chandak International Charitable

Foundation, Raleigh, NC Charlie Kubala Memorial Scholarship

Trust, Sumter, SC Charlottesville Pride, Charlottesville, VA Children and Youth Behavioral Health

Center, Inc., Buckhannon, WV Children to Children Foundation, Inc.,

Atlanta, GA Childrens Recovery Center, Inc.,

Conway, SC Childrens Touch Institute, Inc.,

Pompano Beach, FL Chippenham Place Youth Group,

Richmond, VA Choctaw Baseball Diamond Club, Inc.,

Fort Walton Beach, FL Christ Fellowship Daycare, Incorporated,

Memphis, TN Christian County Ralph Bell Crusade,

Inc., Hopkinsville, KY Christian Oriented Education, Inc.,

Rockvale, TN Christian Safety, Inc., Decatur, GA Christian Womens Spiritual Fellowship,

Inc., Nashville, TN Circulo Lirico De La Opera,

Coral Gables, FL

November 1, 2004 779 2004–44 I.R.B.

Foundation for Genetic Education &

Counselling, Inc., Baltimore, MD Foundation for Osteopathic Research and

Training, Inc., Manchester, NH F.R.E.E., Madisonville, TN Friends of the Playground of Paris and

Bourbon County, Inc., Paris, KY Fully Persuaded Ministries,

Bowling Green, KY Gary Hash Ministries, Inc., Pulaski, VA General Alumni Association of Allen

University, Inc., Columbia, SC George High Community Association,

Inc., Atlanta, GA Georgia Childrens Food Services, Inc.,

Marietta, GA Georgia Golden Wings Track Club, Inc.,

Stone Mountain, GA Georgia Soccer Development Foundation,

Inc., Atlanta, GA Georgia Training & Development Center,

Albany, GA Getting Involved and Volunteering

Efforts, Inc., Lexington, KY Gifts From the Garden, Alexandria, VA Global Elephant Organization, Inc.,

Gulf Breeze, FL Global Ministries, Inc., Fayetteville, GA Glynn Academy Alumni Association,

Inc., Brunswick, GA Gods Refuge, Tampa, FL Good Shepherd Ministry, Inc.,

Lynchburg, VA Grand Farms of America, Inc.,

Warrenton, NC Grand Prep Limited, Riverdale, GA Grant Writing Assistance Program of

Ellerbee, Ellerbee, NC Greater Memphis Child Care Service,

Inc., Memphis, TN Greater Piedmont Aids Educational Team,

Inc., Kannapolis, NC Greenbrier Land Conservation Trust, Inc.,

Lewisburg, WV Guardian Angel House, Inc., Malabar, FL Haitian Coalition of Central Florida, Inc.,

Orlando, FL Hampton Roads Sailing Center, Inc.,

Hampton, VA Haralson Arts Alliance, Inc., Bremen, GA Harmony at Home, Incorporated,

Nashville, TN Harry T. & Harriette V. Moore Justice

Center Committee, Inc., Melbourne, FL Harvey Foundation, Inc., Hiram, GA Health Alliances International,

Incorporated, Richmond, VA

City-County Community Education

Program, Waveland, MS Claudia M. Lee Golden Years Day Care

Center, Columbia, SC Clearview Recovery Foundation, Inc.,

Daphne, AL Clothes Less Traveled Thrift Shop, Inc.,

Peachtree City, GA Cobb Training Institute, Inc., Marietta, GA Cole Youth Baseball, Inc., Nashville, TN Colombian American Coalition of Florida,

Inc., Coral Gables, FL Columbia Mission Project, Inc.,

Tallahassee, FL Commonwealth Center for Continuing

Education & Training, Tuskegee, AL Communion, Inc., Asheville, NC Community Alternative Services Agency,

Inc., Port Richey, FL Community Blood Bank Center of

St. Croix, Inc., St. Croix, VI Community Housing Corporation of

Broward, Plantation, FL Community Safety Net, Inc., Atlanta, GA Conquest of Paradise, Inc., Miami, FL Coral Reef Wrestling Club, Inc.,

Coral Gables, FL Coral Springs Parents Hoop Club, Inc.,

Coral Springs, FL Council for Human Development, Inc.,

Alexandria, VA Council for the Advancement of

Minority Business International, Inc., Lake Park, FL Count the Cost, Inc., Decatur, GA Covenant Homes, Inc., Lexington, SC Craggy Mountain Line, Inc., Arden, NC Credit Education Services of America,

Inc., Cary, NC Crossroads 2000, Inc., Lithonia, GA Damascus Music Ministries, Inc.,

Marietta, GA Dame-Marie An Movement, Inc.,

Miami, FL Daughters of the Covenant, Durham, NC David & Tina Skinner Ministries, Inc.,

Greenwood, IN DC Childrens Education Fund,

Washington, DC Deborah Kelley Herndon Memorial

Foundation, Northport, AL Debt Management Corporation,

Orange Park, FL Deer Park Fire Department, Deer Park, CA Delaware Safe Kids, Inc., Dover, DE Devans World Foundation for

Children With Special Needs, Inc., Fayetteville, NC

Dinwiddie County Sports Club, Inc.,

Dinwiddie, VA Disability Awareness Foundation,

Nashville, TN Discovery Camping, Inc.,

Lawrenceville, GA Disease Awareness Resources

& Treatment Corporation, Miami Shores, FL DKG Enterprises, Inc.,

West Palm Beach, FL Domestic Violence Advisory Council,

Brandon, MS Don Herrick Evangelistic Association,

Cary, NC Dots Child Care Center, Inc.,

Thibodaux, LA Douglas County Food Bank,

Douglasville, GA Dr. Beatriz Lopez-Van Beuren Internal

Medicine Award Fund, Marathon, FL Drug Free America, Inc.,

Delray Beach, FL Dyno-Might Ministries, Inc.,

Nashville, TN Earlston Development Corporation,

Atlanta, GA East Consortium, Charleston, SC Eastwood Neighbors Nashville, TN,

Nashville, TN Essex Village Community Outreach

Center, Inc., Richmond, VA Estero Bay Marine Laboratory, Inc.,

Ft. Myers, FL Eternal Change Ministries, Inc.,

Port Washington, NY Faith Defenders, Inc., Mt. Morris, PA Faith in Action Ministries, Inc.,

St. Thomas, VI Family Advocacy Foundation,

Winston Salem, NC Family Entertainment Workshop, Inc.,

Tampa, FL Family Institution for the Homeless, Inc.,

Kissimmee, FL Fanues Foundation, Inc., Louisville, KY Fentress County Food Bank, Inc.,

Allardt, TN Fish-N-4-Kids, High Point, NC Flame Ministries, Inc., Sumner, WA Florida Crime Prevention Federation,

Inc., Davie, FL Florida-Georgia K-9 Search and Rescue

Squad, Inc., Havana, FL Forward Steps, Inc., Jacksonville, FL Foster Parenting, Inc., Winter Park, FL Foundation for American Liberty,

McLean, VA

2004–44 I.R.B. 780 November 1, 2004

Nehemiahs Open Arms Mission, Inc.,

Glen Rogers, WV Network of Family Services, Inc.,

Atlanta, GA Never Be Defeated Ministries, Inc.,

Lutz, FL New Day Family-Community Life Center,

Stone Mountain, GA New Hope Community Development

Center, Inc., Hopewell, VA New Life Christian Training Centers,

Chincoteague, VA New Sounds of Inspiration, Incorporated,

Looneyville, WV Next Exit Outreach, Inc., Marietta, GA Norm Grey Creative Foundation, Inc.,

Atlanta, GA Northern Kentucky African-American

Heritage Task Force, Covington, KY Oak Forest Amity Resident Council, Inc.,

Forest City, NC Ohara Ministries, Nashville, TN Okinawan Karate Club of Charlotte,

Charlotte, NC Organ Donor Foundation, Inc.,

Marietta, GA Our Town, Inc., W. Pointe, GA P A C T Ministry, Inc., Alpharetta, GA Palama Scholarship Foundation,

Honolulu, HI Parent & Child Connections, Inc.,

Great Falls, VA Partnership for a Healthy Community,

Inc., Pensacola, FL Patch of Harrison County, Inc.,

Clarksburg, WV Patrons of the Arts in the Vatican

Museums, Washington, DC Patterson Outreach Ministries,

Greensboro, NC Paulding Pregnancy Services, Inc.,

Dallas, TX Peach Foundation for Children, Inc.,

Atlanta, GA Peachcrest, Inc., Red Oak, GA People Encouraging People, Inc.,

Lakeland, FL People Helping People Ministries, Inc.,

Stanley, NC Perez Momon Evangelistic Ministries,

Inc., Stone Mountain, GA Pinellas County Allstars, Inc.,

Clearwater, FL Pop Warner Little Scholars, Inc.,

Clermont, FL Pop Warner Little Scholars, Inc.,

Immokalee, FL

Heart of Georgia Walk to Emmaus, Inc.,

Warner Robbins, GA Helping Hands Child Advocacy,

Incorporated, Mobile, AL Higher Hope Ministries, Inc., Pace, FL Holistic Alliance of Professional

Practitioners, Gainesville, FL Holy Ghost Council 11484 Charity Fund,

Issue, MD Homecoming, Inc., Atlanta, GA Homeless Emergency Love Project, Inc.,

Raleigh, NC Humane Society of Laurel County, Inc.,

London, KY In His Name Christian Ministries, Inc.,

Nashville, TN In His Name Ministry of Helps, Inc.,

St. Augustine, FL Indo-American Host Committee for

1996–Games, Inc., Lilburn, GA Inner City Acheivers Foundation,

Atlanta, GA Inner City Fund, Inc., Tampa, FL Institute for Work and Learning,

Hendersonville, TN Inter-Neighborhood Resident Association,

Inc., Macon, GA Interface Network Group, Inc., Miami, FL International Adoption Foundation,

Cedar Grove, NC International Bemisia Working Group,

Orlando, FL International Evangelism Missions, Inc.,

Rocky Mount, NC J & H South Foundation, Inc., Atlanta, GA Journey Institute, Winston Salem, NC Just for Children, Inc., Atlanta, GA Kids Can Too, Inc., Stone Mountain, GA Kids Connection Development, Inc.,

Decatur, GA Kids Film Festival of Virginia, Inc.,

Richmond, VA Kitchens Evangelistic Ministries, Inc.,

Dalton, GA Lake Chelan Chamber Community

Enrichment Fund, Chelan, WA Lamb of God, Inc., Franklin, NC Law & Liberty Foundation, Inc.,

Tallahassee, FL Leadership Encouragement and

Development, Lexington, SC Lee County Soccer, Inc., Dryden, VA Liberty Foundation, Charleston, WV Lightworks Technology Foundation,

Chapel Hill, NC Living Light Foundation, Inc.,

Augusta, GA

Living Waters Foundation, Inc.,

Lexington, KY Los Ninos De Guatemala Foundation,

McLean, VA Louis A. Martin & Behold Him Ministries,

Inc., Dry Fork, VA Love God Ministries of Tallahassee, Inc.,

Tallahassee, FL Maguire Voorhis & Wells Foundation,

Inc., Orlando, FL Make it Happen, Inc., Marietta, GA Marian County Community Development

Corp., Marion, SC Marian County Humane Society,

Marion, SC Marine Service Education Corporation,

Clearwater, FL Marshall County Safe Home, Inc.,

Calver City, KY Masterworks for Kids, Inc., Franklin, TN Mayfield Main Street, Inc., Mayfield, KY Mecklenburg Academic Rehabilitation

Scholarship Fund, Matthews, NC Metropolitan Civic Orchestra, Inc.,

Sullivans Island, SC Midlands Community Enrichment

Thru Education & Athletics Project, Orangeburg, SC Mission America, Inc., Gainesville, GA Mission Ministries Association, Inc.,

Bowling Green, KY Mitchells Truck Drivers School, Inc.,

Chicago, IL Mobile VOA Home Development,

Mobile, AL Morning Star Youth Ministries, Inc.,

Pensacola, FL Mountain Opportunities Corporation,

Clarksburg, WV Mt. Pleasant Family Care Center,

Clinton, NC Museum Displays, Inc., Destin, FL My Sisters Place, Columbia, TN National Association of Church

Recreators & Sports Ministers, Knoxville, TN National Centurion Corporation, Inc.,

St. Petersburg, FL National Coalition of Women of

Commitment, Inc., Memphis, TN National Womens Recovery Network,

Inc., Atlanta, GA Natural Resources Education Council,

Inc., Lincolton, NC NCYAP at Colony Place, Inc.,

Columbia, SC Nearby in Nature, Inc., Gladstone, VA

November 1, 2004 781 2004–44 I.R.B.

Veterans Assistance Foundation of

Georgia, Inc., Smyrna, GA Victims of Violent Crimes Foundation,

Jacksonville, FL Vietnamese Community of Louisville,

KY, Louisville, KY Village Alliance, Inc., Atlanta, GA Vision Outreach Ministries, Inc.,

Statesville, NC W. E. Freeman Outreach, Inc.,

Orlando, FL Waccamaw Animal Rescue Mission,

Conway, SC Washad, Inc., East Point, GA We Care for You Ministries, Tampa, FL We Love Your Children Day Care, Inc.,

Forrest Park, GA Wesley at Brownsville, Inc., Memphis, TN Wesley at Milan, Inc., Memphis, TN West Jackson Booster Club, Braselton, GA West Tennesseans for Clean Water &

Environment, Arlington, TN White Station Baseball Club,

Memphis, TN Whizz Kids, Inc., Memphis, TN Wilmington Sports Alliance Soccer

Academy, Inc., Wilmington, NC Wolverine Baseball Foundation,

Garrisonville, VA Woman to Woman Resource Center,

Salisbury, NC Women in Transition 2000,

Alexandria, CA Word Power Prison Ministry, Inc.,

Newnan, GA Youth on Ice, Inc., Virginia Beach, VA Youth Quest Corporation, Memphis, TN

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.

Pop Warner Little Scholars, Inc./ Greater

Port St. Lucie Football League, Inc., Port St. Lucie, FL Positive People, Inc., Fayetteville, NC Potomac Westmoreland Shores

Neighborhood Watch Committee, Colonial Beach, VA Praise Ministry, Inc., Partners for Christ,

Sanford, NC Project of Pike C A S A Program, Inc.,

Elkhorn City, KY Psalms 23 Project, Inc., Decatur, GA Quiet Miracles, Inc., Winston Salem, NC R & R Series Company, Incorporated,

Hampton, VA Re-Birth Childrens Center, Inc.,

Tampa, FL Red & White, Inc., Winter Park, FL Revelations Gospel Music Ministries,

Inc., Charleston, WV RIFF, Inc., Piedmont, SC Rimes Ministries, Elizabethtown, NC Rossetter House Foundation, Inc.,

Tampa, FL Rowland Youth Club, Rowland, NC Saddle Up for Kids, Lawrenceville, GA Sandyridge Action Community

Organization, Inc., Rockingham, NC SBH Genetic Foundation, Inc.,

Tallahassee, FL SC Chapter of the Alexander Graham Bell

Association for the Deaf, Columbia, SC Seek Jesus Ministries, Alamance, NC Serenata, Greenville, SC Shackelford Horse Association, Inc.,

Cedar Island, NC Shared Resources, Inc., Orlando, FL Shelter Society, Inc., Oneida, TN Shenandoah Legends Fast Pitch,

Harrisburg, VA Shirleys Home, Inc., Durham, NC Sickle Cell Disease Association of

Okaloosa & Walton County, Inc., Eglin AFB, FL So Can I, Inc., Deland, FL Society of Primary Care Policy Fellows,

Washington, DC Sonsa, Burlington, NC South Gwinnett Diamond Club, Inc.,

Snellville, GA South Hillsborough Community

Cupboard, Inc., Ruskin, FL South Memphis Alliance, Incorporated,

Memphis, TN Southern Baseball Classic, Inc.,

Hartsville, SC

Southway Alumni Association,

Charleston, WV Sox Association, Alpharetta, GA Space Coast Sports Promotion, Inc.,

Cocoa Beach, FL Spencer J. McCallie Homes Resident

Council, Incorporated, Chattanooga, TN Springdale Housing Phase II, Inc.,

Dunn, NC Spruce River Volunteer Fire Dept. Ladies

Auxiliary, Madison, WV St. Mark Family Life Center, Inc.,

Orlando, FL Stefanie Roth Memorial Cancer

Foundation, Inc., Naples, FL Storytime Childrens Outreach, Inc.,

McDonough, GA Strikeforce Softball Association,

Ozona, FL Students for Community Assistance

Regarding the Elderly, Inc., Orange Park, FL STUN-Stop Teens From Using Narcotics,

Charlotte, NC Summerhill Sports Foundation, Inc.,

Atlanta, GA Sumter Leaders for Sumter School District

17, Sumter, SC S W A T Team Ministry, Milton, FL T-Connection for Senior Citizens Club,

Southern Pines, NC Tampa Bay Academy of Hope, Inc.,

Tampa, FL Tennessee Valley Building Energy

Management Corporation, Nashville, TN TFA Environmental Services, Inc.,

Yorkville, TN Timothy Foundation Ministries, Inc.,

Taylors, SC Tiny Treasures-A Child’s Place, Inc.,

Stockbridge, GA Torah From Dixie, Inc., Atlanta, GA Torch Missions USA, Inc., Fairfax, VA Trans-World Bible Society, Memphis, TN Triangle Knights, Inc., Durham, NC Twin Towers BMX Association, Inc.,

Raleigh, NC Ugandan North American Association,

Inc., Burke, VA Upper Ohio Valley Redevelopment and

Housing Corporation, Moundsville, WV Upward Challenge, Inc., Beaufort, SC Urbana Swim Team, Inc., Urbana, VA Vernon K. Willoborg Charitable Trust,

Houston, TX

2004–44 I.R.B. 782 November 1, 2004