Announcement 2005-7

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:

2111 Foundation for Exploration, La Jolla, CA Access to Lifelong Fitness, Inc.,

Santa Barbara, CA African Heritage Association,

Houston, TX African Pastors Training Institute, Inc.,

San Jose, CA Alexander Foundation, Houston, TX Alpha Beta Sigma Chapter Scholarship

Fund, Houston, TX American Bicycle Racing, Incorporated,

Tinley Park, IL American Indian Wilderness School,

Nederland, CO Anderson-Terrell-Keller Community

Development Corporation, New Orleans, LA Angel Academy, Inc., Houston, TX Angels Way Group Home,

Los Angeles, CA Apple-Barrell Foundation, Inc.,

Houston, TX Arctic Cultural Institute of the United

States, Greenwood Village, CO Arise Woman Arise, Dallas, TX Athena Art Project, Houston, TX Aurora Project, Aurora, CO Ayl-Rams (Aurora Youth League-Rams

Football/Baseball, Aurora, CO

January 24, 2005 377 2005–4 I.R.B.

Gift to the World Ministries, Inc.,

Houston, TX Giving Stage, Inc., Boulder, CO Golden Triangle First Priority, Inc.,

Ogden, UT Greater Houston Sports Association, Inc.,

Houston, TX Greenbucks Foundation, Inc., Denver, CO Hackmaster Foundation, Clovis, CA Heal the Earth Celebration, Tucson, AZ Higher Ground Ministries, Inc.,

Monte Vista, CO His Mother Servants of the Holy Spirit,

The Colony, TX His Way Community Development

Organization, Los Angeles, CA Hispanic Education Scholarship, Inc.,

Fort Worth, TX Hispanic Firefighter of the Year Awards,

Houston, TX Hispanic Nurses Association Houston

Chapter - HNA Houston, Houston, TX Hmong Youth Foundation, Fresno, CA Holy Shroud Institute, Inc., Corvallis, OR Homeless Employment Resource

Operation, Ventura, CA Hope Ward Scholarship Fund and

Educational Assistance Program, Inc., Houston, TX House by the Side of the Road,

Windsor, CO Houston Area Leadership Scholarship

Fund, Inc., Houston, TX Houston Serving Needy Families,

Houston, TX Howard County D-Fy-It, Inc.,

Big Spring, TX Hughson Police Department Reserve

Fund, Hughson, CA Idaho Justice Center, Inc., Boise, ID Institute for Salubrious Living, Inc.,

Mabank, TX International Association of

Geomagnetism and Aeronomy, Boulder, CO International Elephant Survival

Foundation, Kountze, TX JIVA Institute for Vaisnava Studies, Inc.,

Visalia, CA Johnson County Emu Association,

Cleburne, TX Josh the Cat Foundation,

Boulder Creek, CA Journey Home, Seaside, CA Juventus F C, Inc., Spring, TX Kelly Village Resident Council, Inc.,

Houston, TX

Backcountry Horsemen Education

Foundation of America, Garham, WA Big Country Boys Productions, Inc.,

Abilene, TX Big Island Residential, Inc., Honolulu, HI Born Again Marriages, Inc., Sonora, CA Brighter Beginning Community

Development Corporation, Cedarhill, TX Broken Promises, Inc., Richardson, TX Bucket Productions, Dallas, TX California Latino Agricultural

Association, Watsonville, CA California Wild Mustang & Burro

Sanctuary, Sequim, WA Camp Hope America, Inc.,

Arroyo Grande, CA Caption Works of the Deaf, Inc.,

Farmington Hills, MI Castaway Ministry International,

The Woodlands, TX Cedar Crest Community Development

Corporation, Dallas, TX Celama Educational Charities Tr.,

Sugar Land, TX Center for Non-Profit Organization

Development, Inc., Houston, TX Center of Hope, Inc., Long Beach, CA Central America for Christ,

Sugar Land, TX Central California Down Syndrome

Foundation, Sunnyvale, CA Champions for Kids, Incorporated,

Raleigh, NC Chardi Kalaa Sikh Community Center,

Palo Alto, CA Cheltenham York Road Nursing

and Rehabilitation Center, Inc., Philadelphia, PA Childrens Art Car Project, Houston, TX Childrens Home Society Services of

North Florida, Tallahassee, FL Christian Challenge of Modesto,

Modesto, CA Chrysalis, Inc., Denver, CO Citizens for Childrens Rights,

Cheyenne, WY Citizens for the Carpinteria Bluffs, Inc.,

Carpinteria, CA City County Preservation Committee,

Marlowton, MT City Gates Ministries, Inc., Houston, TX City of Dreams, Golden, CO Colorado Center for Healthy

Communities, Denver, CO Colorado General Aviation Council, Inc.,

Englewood, CO

Community Hospice Memorial

Foundation, Inc., Denver, CO Conadec, Kingwood, TX Concrete Classic, Inc., Coralville, IA Dalhart Hispanic Organization, Inc.,

Dalhart, TX Dallas First Priority, Plano, TX Dal-Tex Computer Learning Center,

Dallas, TX Delano Police Activities League,

Delano, CA Dr. Watsons Neglected Patients,

Broomfield, CO Education & Resource Center, Inc.,

Greenville, TX Educational Learning Opportunities

Foundation, Richmond, VA El Gran Mandamiento, Inc., Merkel, TX El Rio Community Gymnasium

Commission, Oxnard, CA Elite Houston, Inc., Houston, TX Embrace the Cross Foundation,

Houston, TX Ephesus Outreach Ministries, Inc.,

Oklahoma City, OK Family Harvest Ministry, Dayton, TX Family Tree a Supervised Visitation

Program, Cupertino, CA Farmington Valley Antiques Guild,

Farmington, CT FDS Ministry, Chicago, IL Fifteen Twelve Foundation, Inc.,

Cripple Creek, CO Fifty-Fifty Leadership, Inc., Glendale, CA Final Destiny Ministries, Inc.,

Missoula, MT Food Fest, Inc., Beaumont, TX Forgotten Children, Fort Worth, TX Fort Bend Youth Foundation,

Sugar Land, TX Forward USA, Inc., San Jose, CA Foundation for Literacy in Science and

Technology, Houston, TX Foundation Prison Ministries, Inc.,

Grandview, TX Freedmans Foundation, Dallas, TX Fresno H.O.P.E. Animal Foundation,

Fresno, CA Friends of the Library, Preston, ID Friends of the Waller County Library Brookshire Branch, Brookshire, TX Friends of Weiser River Trail, Inc.,

Eagle, ID Garland Hispanic Business Resource and

Community Center, Garland, TX Gerlena Griffin Foundation, Inc.,

St. Mary’s, GA

2005–4 I.R.B. 378 January 24, 2005

Santa Cruz Athletic Training Support

Program, Inc., Soquel, CA Santa Cruz Sailing Foundation,

Santa Cruz, CA Save-Our-Sign Foundation,

Bakersfield, CA Save Our Strays SOS, Galveston, TX Sereno W. & Doris L. Johnson

Memorial Scholarship Foundation, Marco Island, FL Set for Life, Inc., Portland, OR Shanna Zerpoli Foundation, Clovis, CA Shepherds Hand, Bayfield, CO Silver Cross Ministries, Sunnyvale, CA Sisters of Shangrala WA, Rosser, TX Sobriety Awareness Fellowship,

San Jose, CA Society of Iranian Boy Scouts, Inc.,

Houston, TX Soda Creek Open Space Association, Inc.,

Dillon, CO South Central Association for Southern

Reenacting & Living History, Inc., The Colony, TX South Texas Youth Sports Association,

Katy, TX Southeast Texas Canine Officers

Association, Inc., Spring, TX Spirit at Work, Inc., Louisville, CO St. Thomas More Society of Santa Clara

County, Santa Clara, CA Star Jasmine Foundation,

Santa Barbara, CA Summer Incentive Program Foundation,

Cincinnati, OH Suncreek Films, Inc., Billings, MT Susie Kay Ministries, Inc., Humble, TX Tactical Police Foundation, Inc.,

Dallas, TX Team Health Empowerment Endeavor,

Inc., Angleton, TX Teclab, Inc., Houston, TX Teen Intervention Prevention Services,

Inc., Houston, TX Tehachapi Help and Hope, Tehachapi, CA Texas Amateur Golfers Against Abuse,

Colleyville, TX Texas Federation of Parents, Houston, TX Texas Humanitarian Services Group,

Inc./Cultural Music Society, Houston, TX Texas Incorporated Citizens Property

Rights Organization, Houston, TX Texas Steinway Society, Dallas, TX Third Coast Historic Preservations, Inc.,

Friendswood, TX Thomas E. Keel Ministries, Silsbee, TX Thyme Square Charities, Spring, TX

Khalsa Religious & Cultural Corporation,

Turlock, CA Kidswish Foundation, Humble, TX Kingsburg Community Educational

Foundation, Kingsburg, CA Korea Liberation Association of San

Francisco, Inc., Dublin, CA KRV Friends of the Animals A Human

Society, Weldon, CA Lakewood Foundation, Dallas, TX LAO Community Cultural Center of

Fresno, Clovis, CA Lasu Community Development, Inc.,

Houston, TX Laura Lynn Graef Swimming and Diving

Scholarship Foundation, Houston, TX Lee Guardianship Services, Inc.,

Fort Myers, FL Lewis-Toran Retirement Community,

Inc., Lufkin, TX Liberty Ministries, Inc., Agoura Hills, CA Lifework, Inc., Denver, CO Light of the Word Ministries, Inc.,

Houston, TX Lincoln Park Resident Council, Inc.,

Houston, TX Lion of Judah Ministries International,

Fort Worth, TX Local Organizing Committee, Fresno, CA Lone Star Search and Rescue Dog

Association, Houston, TX Loving Life Cancer Recovery, Inc.,

Irving, TX Marantha Ministries, Hollidaysburg, PA Matland Foundation, Houston, TX Matthew J. Dovey Difference Education

Foundation, Englewood, CO Mayor Lee Duggan Scholarship,

Sugar Land, TX Mentor Program, Aurora, CO Metro Foundation, Inc., San Jose, CA Mikes Place, Inc., Hurst, TX Mind & Spirit Counseling Center,

Milpitas, CA Mindmender, Inc., Douglasville, GA Minh Van Foundation, Houston, TX Ministerio Evangelistico Revelacion,

Porterville, CA Mission for Children Foundation, Ltd.,

West Sacramento, CA Moomoo Productions, Inc., Theatre for a

New Day, Dallas, TX Mooney Grove Amphitheater

Corporation, Hanford, CA My Father’s House of Erie, Erie, PA Naomi’s House, Inc., Dallas, TX National Aids Foundation, San Diego, CA Nautic Scepter, Gibraltar, MI

No Pro Housing, Jackson, WY Noetic Center, Inc., Grand Junction, CO North Texas Families for Adoption,

Dallas, TX Nursenet Community Medical Services,

Inc., Dallas, TX Oduduwa of Houston, Inc., Houston, TX On His Way, Inc., Otis, MA One Hope, Fort Worth, TX Operation Hes My Brother, Memphis, TN Operation Second Choice,

Newport Beach, CA Oriki Theater, Mountain View, CA Our Savior’s Business, Inc.,

Baltimore, MD Outreached Hands, Inc., Houston, TX Palo Pinto Area Wildland Strike Team,

Santo, TX Panhandle Military Veterans Awareness

Association, Inc., Amarillo, TX Park Creek Housing, Inc.,

Wheat Ridge, CO PBL Institute for Innovative Learning,

Marina, CA Pebaseman Development Agency,

Lake Dallas, TX Peoples Help Institute, Melrose, PA Pet Psyc Youth Programs, Inc.,

Monterey, CA Plasticare of Kids, Inc., Engelwood, CO Playtime, Houston, TX Prairie House Home Agency,

Plainview, TX Prairie House Retirement Living,

Plainview, TX Pre-Admission Association, Honolulu, HI Pure Land Learning Center, Inc.,

Cupertino, CA Radian Water Polo Club, Santa Cruz, CA R A I N Team, Inc., Arlington, TX Recycled Technology for Education

Foundation, Pueblo, CO Renewed Life, Irving, TX Resource Centers for the Insured,

Arvada, CO Respite Services of Texas, Richmond, TX Roanoke Sports Association,

Roanoke, TX Rockwall Jazz Softball Organization,

Heath, TX Ruach Haaretz, Inc., Carmel, CA Safari Run, Anahuac, TX Safe View, Inc., Houston, TX Samurai Foundation, Santa Cruz, CA San Juan Performing Arts Foundation,

Ridgway, CO Santa Barbara Flash Girls Basketball,

Santa Barbara, CA

January 24, 2005 379 2005–4 I.R.B.

Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings

Announcement 2005–9

This announcement serves notice to potential donors that the organization listed below has recently filed a timely declaratory judgment suit under section 7428 of the Code, challenging revocation of its status as an eligible donee under section 170(c)(2). Protection under section 7428(c) of the Code begins on the date that the notice of revocation is published in the Internal Revenue Bulletin and ends on the date on which a court first determines that an organization is not described in section 170(c)(2), as more particularly set forth in section 7428(c)(1).

In the case of individual contributors, the maximum amount of contributions protected during this period is limited to $1,000.00, with a husband and wife being treated as one contributor. This protection is not extended to any individual who was responsible, in whole or in part, for the acts or omissions of the organization that were the basis for the revocation. This protection also applies (but without limitation as to amount) to organizations described in section 170(c)(2) which are exempt from tax under section 501(a). If the organization ultimately prevails in its declaratory judgment suit, deductibility of contributions would be subject to the normal limitations set forth under section 170.

Rameses School of San Antonio, Texas

San Antonio, TX

Tonglen Foundation, Los Angeles, CA Touch’e Manufacturing Community

Development Foundation, San Jose, CA United Black Family, Inc., Ft. Worth, TX United Faith, Houston, TX University Committee of Merced

Foundation, Inc., Merced, CA Victims of Violence, Littleton, CO Villa Pines Living Center, Inc.,

Orlando, FL Visions of Light Ministries, Houston, TX Vocational Opportunities in Aquaculture

for Persons With Disabilities, Inc., Bay City, TX Voice of an Angel Ministries, Conifer, CO Volunteer Corps Community Resource

Center, Inc., Ventura, CA Waking Spirit Foundation, Louisville, CO We Can Recover, Inc., Houston, TX Welcome House, Sandpoint, ID Wellness Foundation, Hugo, CO Wellness Institute International,

Phoenix, AZ West Texas Old Fighter Pilots for

Highway Safety, Midland, TX Western Hills Counseling and Family

Enrichment Center, Fort Worth, TX Willow Creek II Swim Team,

Englewood, CO Wilmington House Apts Resident

Council, Inc., Houston, TX World of Challenge All Inclusive Daycare

Center, Houston, TX WS Senior Care Foundation,

Bakersfield, CA Youth Education Sponsors, Ventura, CA Youthbuild Fort Worth, Fort Worth, TX

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.

Deletions From Cumulative List of Organizations Contributions to Which are Deductible Under Section 170 of the Code

Announcement 2005–8

The name of an organization that no longer qualifies as an organization described in section 170(c)(2) of the Internal Revenue Code of 1986 is listed below.

Generally, the Service will not disallow deductions for contributions made to a listed organization on or before the date of announcement in the Internal Revenue Bulletin that an organization no longer qualifies. However, the Service is not precluded from disallowing a deduction for any contributions made after an organization ceases to qualify under section 170(c)(2) if the organization has not timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter, (2) was aware that such revocation was imminent, or (3) was in part responsible for or was aware of the activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that are otherwise allowable will continue to be deductible. Protection under section 7428(c) would begin on January 24, 2005, and would end on the date the court first determines that the organization is not described in section 170(c)(2) as more particularly set forth in section 7428(c)(1). For individual contributors, the maximum deduction protected is $1,000, with a husband and wife treated as one contributor. This benefit is not extended to any individual, in whole or in part, for the acts or omissions of the organization that were the basis for revocation.

Harlem Agencies for Neighborhood

Development, Inc. New York, NY

2005–4 I.R.B. 380 January 24, 2005