PART III - ALL

their names, their city and state, their professional designation, the effective date of disciplinary action, and the period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks.

Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public accountants, enrolled agents, and enrolled actuaries may not accept assistance from, or assist, any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service and may not knowingly aid or abet another

person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such other person.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify persons to whom these restrictions apply, the Director, Office of Professional Responsibility, will announce in the Internal Revenue Bulletin

countant, enrolled agent or enrolled actuary in accordance with the consent offered.

The following individuals have been placed under consent disbarment from practice before the Internal Revenue Service:

Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid institution or conclusion of a proceeding for his or her disbarment or suspension from practice be

fore the Internal Revenue Service, may offer his or her consent to disbarment from such practice. The Director, Office of Professional Responsibility, in his discretion, may disbar an attorney, certified public ac

Name Address Designation Date of Disbarment

O’Connell, Anthony G. Revere, MA CPA Indefinite from January 5, 2005

March 7, 2005 696 2005–10 I.R.B.

Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an ad

ministrative law judge, the following individuals have been placed under suspension

from practice before the Internal Revenue Service:

Name Address Designation Effective Date

McCarthy III, William P. Sacramento, CA Enrolled Agent September 12, 2004 to March 10, 2006

Deen, Mae T. Salinas, CA Enrolled Agent October 18, 2004 to April 16, 2006

Adams Jr., Joseph T. Philadelphia, PA Enrolled Agent December 1, 2004 to May 29, 2006

accountant, enrolled agent or enrolled actuary in accordance with the consent offered.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid institution or conclusion of a proceeding for his or her disbarment or suspension from practice be

fore the Internal Revenue Service, may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public

Name Address Designation Date of Suspension

Cornelius, Gerald K. Ventura, CA Enrolled Agent Indefinite from September 15, 2004

Janus, Stephen E. Michigan City, IN CPA Indefinite from October 25, 2004

Arotsky, Marvin A. New Haven, CT CPA Indefinite from December 1, 2004

Penta, Richard Hamilton, MA CPA Indefinite from January 1, 2005

2005–10 I.R.B. 697 March 7, 2005

Name Address Designation Date of Suspension

Bedell, Michael F. Ridge, NY CPA Indefinite from January 7, 2005

Nussbaum, Jerrold Annapolis, MD Attorney Indefinite from April 15, 2005

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions:

Under Title 31, Code of Federal Regulations, Part 10, the Director, Office of Professional Responsibility, is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years from the date

the expedited proceeding is instituted (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause or (2) has been convicted of certain crimes.

Name Address Designation Date of Suspension

Whitworth, Douglas D. Houston, TX CPA Indefinite from October 28, 2004

Lindberg, William D. Costa Mesa, CA CPA Indefinite from November 4, 2004

Tompkins, Thomas M. Chickasaw, AL Attorney Indefinite from November 4, 2004

Peterson Jr., Theodore E Charlotte, NC CPA Indefinite from November 4, 2004

Gassiott, William E. Cypress, TX CPA Indefinite from November 4, 2004

Wagar Jr., John E. Lafayette, LA Attorney Indefinite from November 9, 2004

Fiore, Owen G. Kooskia, ID Attorney Indefinite from November 30, 2004

O’Keefe, Michael H. Beaumont, TX Attorney Indefinite from November 30, 2004

Ivker, Richard N. Waltham, MA Attorney Indefinite from November 30, 2004

March 7, 2005 698 2005–10 I.R.B.

Name Address Designation Date of Suspension

Jones, Edwin A. Robards, KY Attorney Indefinite from November 30, 2004

Landis, John C. Drexel Hill, PA Attorney Indefinite from November 30, 2004

Cushman, Christopher A. Kansas City, MO Attorney Indefinite from November 30, 2004

Weiner, Alan S. Rockville, MD Attorney Indefinite from November 30, 2004

Virdone, Peter P. Kailua, HI CPA Indefinite from November 30, 2004

Doherty, Paul M. N. Billerica, MA Attorney Indefinite from December 3, 2004

Carney, Kevin F. Woburn, MA Attorney Indefinite from December 3, 2004

Greiner, Thomas Cleveland, OH Attorney Indefinite from December 8, 2004

Wertis, Richard L. Garden City, NY Attorney Indefinite from December 10, 2004

Southerland, Harry L. Raeford, NC Attorney Indefinite from December 10, 2004

Chestnutt, A. Johnson Fayetteville, NC CPA Indefinite from December 13, 2004

Heald, Arthur A. Saint Albans, VT Attorney Indefinite from December 10, 2004

Culliton, James M. Santa Clarita, CA Attorney Indefinite from December 15, 2004

Juarez, Michael G. Douglas, AZ Attorney Indefinite from December 15, 2004

Clark, Carroll A. Mesa, AZ Attorney Indefinite from December 15, 2004

2005–10 I.R.B. 699 March 7, 2005

Name Address Designation Date of Suspension

Creque, George A Willow Springs, CA Attorney Indefinite from December 15, 2004

Younts, Roger W. Lexington, NC CPA Indefinite from December 15, 2004

Kluge, David R. Sheridan, OR Attorney Indefinite from December 15, 2004

Fanaras, Andrew R. Haverhill, MA Attorney Indefinite from December 15, 2004

Murphy, Patrick B. Alhambra, CA Attorney Indefinite from December 20, 2004

Mills, Stuart B. Pender, NE Attorney Indefinite from December 20, 2004

North, Gerald D.W. Chicago, IL Attorney Indefinite from December 20, 2004

Nickel, Warren J. Tinley Park, IL Attorney Indefinite from December 20, 2004

Gray, Douglas C. Dover, NH Attorney Indefinite from December 20, 2004

Emmons, Kyle D. Columbia, MO Attorney Indefinite from December 20, 2004

Velella, Guy J. Bronx, NY Attorney Indefinite from December 30, 2004

Ginn, Jeffrey S. Lexington, KY CPA Indefinite from January 25, 2005

Grenrood Jr., Bernard West Monroe, LA Attorney Indefinite from January 25, 2005

Tehin Jr., Nikolai San Francisco, CA Attorney Indefinite from January 25, 2005

Kemper, Morris B. Alameda, CA Attorney Indefinite from January 25, 2005

Harrison, John S. Oakland, CA Attorney Indefinite from January 25, 2005

March 7, 2005 700 2005–10 I.R.B.

Name Address Designation Date of Suspension

Mangurten, Irvin B. Buffalo Grove, IL CPA Indefinite from January 27, 2005

Zivin, Mitchell W. Long Grove, IL Attorney Indefinite from February 7, 2005

Zdon, John N. Chicago, IL Attorney Indefinite from February 7, 2005

Lokietz, David S. Mount Dora, FL CPA Indefinite from February 7, 2005

Heldrich Jr., Gerard C. Lincolnshire, IL Attorney Indefinite from February 7, 2005

Whitaker, Paul M. Albany, NY Attorney Indefinite from February 18, 2005

Blake, Linda D. Bellvale, NY Attorney Indefinite from February 18, 2005

Smith, H. Paul San Antonio, TX Attorney Indefinite from February 18, 2005

Atwood, Adina A. Ardmore, OK Attorney Indefinite from February 18, 2005

Sablone Jr., Francis R. Old Lyme, CT Attorney Indefinite from February 18, 2005

Phelps, S. Don Olympia, WA Attorney Indefinite from February 18, 2005

Davidson, Frazier Bronx, NY Attorney Indefinite from February 18, 2005

2005–10 I.R.B. 701 March 7, 2005

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent,

or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

The following individuals have consented to the issuance of a Censure:

Name Address Designation Date of Censure

Dorris, Virginia A. Bradenton, FL Enrolled Agent December 14, 2004

Mackey, Glen N. Roanoke, VA Attorney December 21, 2004

Atchison County Industrial Development

Authority, Rock Port, MO Atfalati Recreational District,

Tualatin, OR Atletas De Cristo-International,

Portland, OR Auburn Noon Lions Building Fund, Inc.,

Auburn, WA Audubon Housing Development Fund

Corporation, New York, NY B S R Memorial Trust, Brooklyn, NY Backcountry Horsemen Education

Foundation of America, Redding, CA Backcountry Horsemen Education

Foundation of Washington, Redmond, WA Bainbridge Boys & Girls Club,

Bainbridge Island, WA Bainbridge Pee Wee Association,

Bainbridge Island, WA Barry’s Boxing, Las Vegas, NV Bascom Volunteer Fire Department,

Bascom, FL Bay Area Chinese Opera Center,

San Francisco, CA Beacon Club, Inc., Denver, CO Believers Life of Faith Ministries,

Hempstead, NY Berryville Charity Horse Show, Inc.,

Berryville, VA Biochemical Research Foundation, Inc.,

Aspen, CO Birthday Fairy, Tigard, OR Blue Ribbon Pin Program of Mohave

County, Bullhead City, AZ Body of Christ, Florence, OR Bonny Lake Youth Center Association,

Bonny Lake, WA BOOC, South Holland, IL Bosnian Refugee Education Center,

San Francisco, CA Botanic Society of Vancouver, WA,

Vancouver, WA

Foundations Status of Certain Organizations

Announcement 2005–16

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:

Abounding Love Christian Ministries,

Inc., Brown Deer, WI Abundant Life International, Seatac, WA Academic Achievement Academy,

Compton, CA Academic Affairs, Inc., White Plains, NY Academy of Arts and Science Education,

Hobart, IN Action Counseling Services, Inc.,

Denver, CO Action Evaluation Research Institute,

Yellow Spring, OH Adobe Southwest Community Land Trust,

Silver City, NM Advocates for the Integration of Recovery

and Methadone, Inc., Long Beach, CA

Aetep International Education Foundation,

Framingham, MA Agricultural Education Foundation, Inc.,

Springfield, IL Aids Ministry Ecumenical Network,

Seattle, WA Alamogordo-Otero County Centennial

Celebration, Inc., Alamogordo, NM Alaska Cold Water Divers, Inc.,

Anchorage, AK Alaska Inventor’s Alliance, Inc.,

Anchorage, AK Alliance to Rebuild LA, Santa Monica, CA Alternative Sentencing Program, Inc.,

Los Angeles, CA Alviso/San Jose Foundation,

Foster City, CA Amanecer, Tucson, AZ American Center for Law and Justice of

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

for Constitutional Democracy, Livingston, NJ American Head Trauma Foundation of

Arizona, Tempe, AZ American Institute for Regeneration,

Simi Valley, CA American Library for Photographic

History of Aviation, Catskill, NY American Mission, Fife, WA Angel Ministries, Monroe, LA Angels for the Children Foundation,

Salt Lake City, UT Animal Safety Center, Inc., Meeker, OK Anna R. King Community Development,

Inc., Aventura, FL Apartments of Casa Mesa Corporation,

Phoenix, AZ Arc of Cibola County, Grants, NM Arizona Harlem, Phoenix, AZ Ascent Foundation, Seattle, WA Asian American Womens Alliance,

San Francisco, CA

March 7, 2005 702 2005–10 I.R.B.

Douglas Center for the Performing Arts,

Douglas, AZ Dr. Leslie Squires Foundation,

Philadelphia, PA Dunnellon Organization for Recreation &

Prevention, Ocala, FL Education and Training Foundation, Inc.,

Salem, OR Eduserc, Laurel, MD Empire of Lemans, Vista, CA Englewood Neighborhood Association,

San Antonio, TX ERHKY Foundation,

Fort Washington, MD Ethnic Social Services Referral, Inc.,

Vienna, VA Ethnics United, Columbia, SC Eugene Projects, Inc., Spokane, WA Evolvere Trangender Foundation,

Tucson, AZ Expedition Research, Woodinville, WA Exposition Park West Asset Leasing

Corporation, Inglewood, CA Faces of the Pacific, Salt Lake City, UT Families of Enchantment, Inc.,

Albuquerque, NM Family Life Ministries, West Linn, OR Family Relations Success Council,

Springhouse, PA Farmington Downtown Association,

Farmington, NM Farmland Reserve, Chapel Hill, NC FD Resources, Inc., Tucson, AZ Feat of Northern Nevada, Reno, NV Feather River Fine Arts Association, Inc.,

Lake Almanor, CA First City Council on Cancer,

Ketchikan, AK First Stage, Inc., Prineville, OR Flying Turtle Foundation, Inc.,

Hollywood, CA For Special People, Inc., Las Vegas, NV Force for Child Protection, Inc.,

Tucson, AZ Foundation for Advanced Transfusion

Practices, Inc., New York, NY Foundation for Research Into Ebony

Economics, Inc., Huntsville, AL Foundation for Surgical Technology,

Englewood, CO Franmar Manor Corporation, Phoenix, AZ Friendly Winds Community Fellowship,

Portland, OR Friends for Life of Southeastern Arizona,

Inc., Sierra Vista, AZ Friends International Youth Ministry,

Santa Maria, CA

Boulder Community Foundation, Inc.,

Boulder, UT Boys & Girls Clubs of the Blackfeet

Nation, Browning, MT Bridge City Productions, Portland, OR Bridget Evans Foundation, Inc., Creek, IL Bringing Resources and Action into

Nature Brain Foundation, Inc., Sandia Park, NM Broadway Meadows, Mukilteo, WA Broward County Archaeological Society,

Inc., Dania Beach, FL Broward Trust for Historic Preservation,

Inc., Fort Lauderdale, FL Burlington Downtown Revitalization

Coalition, Burlington, WA California Community Health Advocates,

Rocklin, CA Cambridge MHA Education & Charitable

Corporation, Cambridge, OH Camelback Business & Professional

Association Scholarship Fund, Phoenix, AZ Capital Area Convention, Trenton, NJ Carbondale Public Education Foundation,

Glenwood Springs, CO Care Foundation, Chadds Ford, PA Casa Feliz Corporation, Phoenix, AZ Center for Political Reform, Seattle, WA Center, Inc., Portland, OR CenterPoint Foundation, Inc.,

North Quincy, MA Central City Development Committee,

Inc., Las Vegas, NV Central Washington Disabled Sports,

Yakima, WA Chaffee County Citizens Forum,

Salida, CO Charity Golf Classic, Inc., Kenai, AK Charles & Kay Hanson Junior Golf

Foundation, Kansas City, MO Chemical Injury Council, Bellevue, WA Children Are Hope, Inc., Portsmouth, VA Childrens Home Society Services of

Miami Dade Florida, Inc., Miami, FL Children’s Safety Campaign,

Stateline, NV China Nature Protection, Inc.,

Rego Park, NY Christian Choral Arts Ensemble, Inc.,

Lakeland, FL Christian School Resource Net,

Vancouver, WA Christian Voters Connection, Inc.,

Boulder, CO Church of God Community Development

Corporation, Nashville, TN

Citizens for Responsive Research,

Littleton, CO City Watch, Inc., Albuquerque, NM Clear Creek County Educational

Foundation, Inc., Idaho Springs, CO Club Twenty-Four-Seven,

Palm Springs, CA Coalition Against Domestic Abuse, Inc.,

Lakewood, CO Coalition for Senior Progress, Inc.,

Albuquerque, NM Cole Spur Community Center,

Tuskahoma, OK College Station Business Development

Corp., Inc., College Station, TX Colorado Fraternal Order of Police

Safety Awareness Foundation, Westminster, CO Community Development Health

Management Corporation, Ellenwood, GA Community Enrichment Association,

Powell Music Boosters, WY Community Humanitarian Association,

Inc., Monsey, NY Community Intervention and Assistance

Foundation, Clovis, CA Community Partners Corporation,

Las Vegas, NV Community Related Opportunity System

for Seniors, Inc., Reno, NV Confederated Chetco Tribe of Southern

Oregon, Agness, OR Consumer Credit Counseling Service of

Southern Oregon, Inc., Medford, OR Coon Rapids High School Foundation,

Inc., Coon Rapids, MN Cooperative Family Assistance Fund,

Federal Way, WA Cope International-USA, Alexandria, VA Creeks Advantages Boosters Club,

Englewood, CO Crogans Foundation, Pleasant Hill, CA Cross Works Ministries, Kalispell, MT Cultural Diversity, Rockport, WA Cure, Inc., Miami, FL Dawn Communications & Education

Project, Campbell, CA Day Star International Schools,

Tucson, AZ Deer Valley Pride Foundation, Inc.,

Phoenix, AZ Desert Winds Center for the Study of

Gender and Sexuality, Las Vegas, NV Devotion Time Ministry, Cincinnati, OH Doin the Stuff, Anaheim, CA Dooly County Unified Transportation

Corporation, Vienna, GA

2005–10 I.R.B. 703 March 7, 2005

Lao Senior Association Incorporation,

Richmond, CA Larry Williams Ministries, Dacula, GA Last Patrol, Inc., Los Angeles, CA Latino Chamber Development

Corporation, Inc., Pueblo, CO Laughing Crow Productions,

Olympia, WA Lawyers for Getting Offenders Off Drugs

Good, Inc., Alexandria, VA Learning Network Foundation,

Washington, DC Legacy Project, Inc., New York, NY Legends West Foundation,

Lynnwood, WA Leonard J. Arrington Lecture & Archives

Foundation, Salt Lake City, UT Leroy Butler Foundation, Inc.,

Jacksonville, FL Lew Wasserman Scholarship Foundation,

Los Angeles, CA Liberty Americas Foundation, Inc.,

Tucson, AZ Light House Foundation, Lehi, UT Living With Lupus Foundation, Inc.,

Jacksonville, AR Lord’s Street Ministry, Seattle, WA Loretta Theatre, Calabasas, CA Love and Forgiveness Institute, Orem, UT Love Begins at Home, Fontana, CA Love Charity, Seattle, WA Love, Inc., of Albuquerque,

Albuquerque, NM Love Power, Inc., Phoenix, AZ Lutheran Knolls South, Inc.,

Boothwyn, PA M V Iris Association, Olympia, WA Machines of Mercy, Longview, WA Main Street Boxing Gym, Inc.,

Scottsdale, AZ Males Advocating Change for Youth, Inc.,

Savannah, GA Manchester Economic and Community

Development Corporation, Duncanville, TX Marian Rosenthal Foundation, Inc.,

Trumball, CT Maryvale Stone Soup Project,

Phoenix, AZ Mason-Corozal Sister County

Association, Shelton, WA Masterworks of Minneapolis, Inc.,

Minneapolis, MN Matys Bros. Music Award Foundation,

Elko, NV Meadow Mountain Foundation, Vail, CO Medical Facilities Foundation, Inc.,

Canton, GA

Friends of Columbia County Fair,

St. Helens, OR Friends of Kings Hill, Wallkill, NY Friends of Nicaragua, Lodi, NJ Friends of the Nature Restoration

Foundation, Miami, FL Friends of the Royal College of Art,

Chicago, IL Friends of Young Public Library,

Young, AZ FSR New Mexico Affordable Housing

Foundation, Santa Fe, NM Galaxy Gallery, Spokane, WA Garden Spot, Inc., Las Vegas, NV Genesis Organization, Youngstown, OH Global Medilink Technology, Inc.,

Honolulu, HI Global Unity in Dignity & Education

Foundation, Inc., Chandler, AZ Gold Rush Education Foundation, Inc.,

Sonora, CA Gold Trail Sports Educational and

Research Foundation, Pollock Pines, CA Golden Opportunities Training Corp.,

Savannah, GA Grace Project, Alameda, CA Greater Basin Rural Community

Development Corporation, Klamath Falls, OR Grey Fox Foundation, Inc.,

Greenwich, CT Guardia-Vedanta Heritage Foundation,

Inc., Eugene, OR Healing Arts, Crystal Bay, NV Healing Center, Boise, ID Hearing Health International Institute,

Camas, WA Heart & Soul, Longmont, CO Heart to Heart Ministries, Inc.,

Lakeside, AZ Her-Em-Ahket Boys Academy, Inc.,

Toledo, OH Herencia De Nortenos Unidos,

Espanola, NM Heritage Fountain 2000, Inc.,

Tallahassee, FL Hindu Society of New Mexico HSNM,

Albuquerque, NM Hohokam Village Worship Center,

Mesa, AZ Home Management Beautification

Community Services, Chicago, IL Homeless Issues Partnership,

Corpus Christi, TX Homeward Foundation, Clearwater, FL Hope for the Hurting Ministry, Inc.,

Mesa, AZ

Hospice Memorial Foundation, Inc.,

Albuquerque, NM Housing Alternatives for New Mexico,

Inc., Albuquerque, NM Housing Ourselves Made Easy,

Aurora, CO How to Spiritually Heal, Inc.,

Harwichport, MA Howard-HOPE Foundation,

West Monroe, LA Iglesia Cristiana Espiritu Y Verdad,

Anchorage, AK Inner Vision Institute, Rohnert Park, CA Innermission, Inc., Peoria, AZ Institute for Environmental Solutions,

Denver, CO Institute for Media Literacy, Houston, TX Institute for PEER Development, Inc.,

Stockbridge, GA Insurance Information Service of Oregon

& Idaho, Portland, OR International Morning Star Ministries,

Los Angeles, CA International Muslims Organization, Inc.,

Albany, NY International Youth Development

Foundation, Inc., Miami Beach, FL Iosepa Historical Association,

Holladay, UT J C Squared, Inc., Myrtle Creek, OR Jasper County Historical Society,

Bay Springs, MS Jet Aviation Historical Society, Inc.,

Phoenix, AZ Jogging For Jesus, Inc., Desoto, TX John H. Gatlin Memorial Scholarship

Foundation, Detroit, MI Justin Fox Ministries, Costa Mesa, CA Katylyn Feline Foundation,

Lake Oswego, OR Kids Eat Here, Tucson, AZ Kids First, Denver, CO Kids on Stage Foundation of

Maury County Tennessee, Inc., Mt. Pleasant, TN Kingdome Childrens Foundation,

Seattle, WA Kisn Cares for Kids, Salt Lake City, UT Klimionok Ministries, Inc.,

Corpus Christie, TX Komputer Enthusiasts of Greater Seattle,

Woodinville, WA Korean War Memorial of WNY,

Buffalo, NY La Vieja Institute for Healers,

Los Angeles, CA Land-Water Steward Association,

Seattle, WA

March 7, 2005 704 2005–10 I.R.B.

People United Renewing Peoples

Opportunities & Social Enrichment, Zwolle, LA Peters Road, Salem, OR Pilgrim Refuge, Mineola, TX Pinnacle Foundation, Inc., Phoenix, AZ Polaris Chapter of Texas Mental Health

Consumers, Inc., El Paso, TX Potomac Athletic Foundation, Inc.,

Washington, DC Potter’s House in Victory,

San Francisco, CA Power-Line Human Services, Inc.,

Hollywood, FL Pray Here Ministries, Inc., Gresham, OR Prescott College Alumni Association,

Prescott, AZ Project Prevention & Intervention,

St. Louis, MO Public Partnership Against Crime,

Salt Lake City, UT Queen Anne Arts Academy, Seattle, WA Quilcene Fair & Parade Association,

Quilcene, WA RA Foundation, Carbondale, IL Racing for Childrens Asthma, Inc.,

Bronx, NY R A F T a Sportz Foundation, Concord, CA Rainbow Bridge Communities,

Michigan City, IN Rainbow Refuge, Inc., St. Louis, MO Rajan Pillai, Inc., Albuquerque, NM Ray Taylor Ministries, Inc., Denver, CO Reachback Project, Cleveland, OH Repairer of the Breach Ministries,

Incorporated, Griffith, IN Rescue Equine Services Providing

Effective Care & Treatment, Inc., Las Vegas, NV Responsible Cat Fanciers of the

Northwest, Tacoma, WA Retirees and Friends, Inc., Tucson, AZ Robert E. Bobby Binion Jr.

Memorial Scholarship Fund, Inc., Tierra Amarilla, NM Role Adoption, Los Angeles, CA Round to It, Inc., Pahrump, NV Royal Light Homeless Shelter, Inc.,

Atlanta, GA Rural Arts Center, Lorane, OR Rural Health Clinic Association of

Washington, Spokane, WA Rural Health Connections, Coos Bay, OR Safe Transition, Phoenix, AZ Samaritan Housing Foundation IV, Inc.,

Atlanta, GA San Pedro Arts Regional Council,

Lajara, NM

Metro Friendship League,

Colorado Springs, CO Metropolitan Performing Arts Council,

Inc., Centennial, CO Mex-Ed: Mexican Educational

Foundation of New York, Inc., Pittsburgh, PA Miami Carnival, Inc., Miami, FL Mid-Columbia Ministries, Inc.,

Whit Salmon, WA Mid Valley Performing Arts,

Toppenish, WA Middle East Desaland Research Center

Foundation, Los Angeles, CA Mildred Barnard McRae Foundation,

Wilmington, DE Mindpower, Incorporated,

Owings Mills, MD Ministerio Jireh, Inc., Orlando, FL Miramonte Visual and Performing Arts

Club, Orinda, CA Monsignor James A. Suddes Education Tr

Fund 122898, Godfrey, IL Montecristi Foundation, Inc.,

Honolulu, HI Morning Star House, Inc.,

Albuquerque, NM Mothers Against Gangs-MAG,

Flagstaff, AZ Mount Olivet Housing and Community

Development Corporation, Richmond, VA Mountain of Roses, Incorporated,

Roseburg, OR Mummers Theatre-Eastside,

Kirkland, WA Murray Arts Council, Sandy, UT Naomi & Ruth Care Facility, Inc.,

Nashville, TN National Academy of Dance,

Los Angeles, CA National Association of Single Parents &

Blended Families, Memphis, TN National Paleolithic Society, Houston, TX Naval Sea Cadet Corps - Mayport

Battalion, Jacksonville, FL Navarro Career Consulting,

Citrus Heights, CA Neace Lukens Charitable Foundation,

Cincinnati, OH Neighborhood Improvement and

Community Education, Aliso Viejo, CA Network of Hope, Parker, CO Nevada Young Riders, Las Vegas, NV Nevada Youth Development Program,

Inc., Carson City, NV New Agreement Community

Development Corporation, Houston, TX

New Beginnings and Enhancement

Agency, Inc., Harrison, GA New England Wildlife Trust,

Georgetown, ME New Mexico Affordable Housing, Inc.,

Albuquerque, NM New Orleans Community Enhancement,

Inc., New Orleans, LA Nitro Fastpitch Club, Olympia, WA North American Kings Kids Resource

Center, Everett, WA North Pacific Volcano Learning Center,

Inc., Kenai, AK North Star Council for Alcohol and Drug

Education, Mercer Island, WA North Valley Love, Inc., Paonia, CO Northeastern Illinois Jr., Golf Alliance,

Inc., Waukegan, IL Northern California Center for African

American Arts, San Francisco, CA Northern Utah Animal Rehabilitation,

Ogden, UT Northwest Divorce Transition Center,

Kennewick, WA Northwest Elk and Deer Feed Foundation,

Longview, WA Northwest MN Dac Cooperative, Inc.,

Mahnomen, MN NSDG, Inc., Tucson, AZ Oberlangen Project, Provo, UT Oikonomia, Inc., Mackay, ID On a Positive Tip Productions, Inc.,

Union City, CA One Degree, Inc., Cedar Hill, TX Open Arms Residential Care Facility,

Pasadena, CA Open House Gallery, Tucson, AZ Organization of Cultural Renaissance,

San Pablo, CA Oregon Building Congress Educational

Foundation, Wilsonville, OR Otero County Domvio, Inc.,

Alamogordo, NM Ozark Mountain Summit Foundation,

Incorporated, Branson, MO Ozark Sermon Psalms, Perryville, MO P A R C – V R A M C, Hixson, TX Parent Involved With Children

Association, Seattle, WA Park City Cycling Club, Park City, UT Pawleys Island Rotary Foundation,

Pawleys Island, SC Peak Christian Adventures, Jackson, WY Pelican Foundation for the

Arts and Neurosciences, Inc., Oklahoma City, OK Penultimate Group, Yeadon, PA

2005–10 I.R.B. 705 March 7, 2005

Wallachia Foundation, Inc., Mesa, AZ Wallingford Foundation, Seattle, WA Washington Foundation for Molecular

Pharmacology, Seattle, WA We Dream Too, Inc., Mt. Pleasant, SC Wellness in Motion,

Huntington Beach, CA West End Animal Care Center,

Bedrock, CO West Las Vegas Pride Community

Development Corporation, Las Vegas, NV West Side Coalition, Inc., El Mirage, AZ Western Institute for Public Policy,

San Leandro, CA When in Need, Cardwell, MO White Mountain Volunteer Center, Inc.,

Springerville, AZ Whitestone Ranch, Bothell, WA Wild Life Preserve, Inc., Odessa, FL Williams Counceling Group, Inc.,

San Francisco, CA Wilton Land Conservancy, Inc.,

Ganesvoort, NY Winslow Apartments Corporation,

Phoenix, AZ Woodland Heights Community Services,

Inc., Lufkin, TX Word of Freedom Outreach Ministry,

Hampton, VA Workforce, Incorporated,

San Bernardino, CA Youth Opportunities, Inc., Portland, OR Zaccheus Foundation, Inc.,

Indianapolis, IN

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.

Santa Clara Day Care, Eugene, OR Sauvie Island School Parent Teacher

Club, Portland, OR Scottsdale Museum of Natural History

and Cultural Center, Phoenix, AZ Seattle Coalition for Educational Equity,

Seattle, WA Second Chance Ministries, Inc.,

Cameron Park, CA Selmas Home for Children With

HIV-AIDS, Detroit, MI Shalom Zone Urban Development Project,

Pacoima, CA Shermaine Brown Ministries, Mesa, AZ Sisters in Ministry International, Inc.,

Roswell, NM Small-Felder-Minifield Training Center

Inc., of Tuskegee, Memphis, TN Smart Educational Foundation, Inc.,

Carson City, NV Socratic Institute, Inc., Sausalito, CA Somar Care, Inc., Hammomton, NJ Sopori Resource Center, Amado, AZ SOS Foundation, Tigard, OR Souls Gospel Roundup Ministries,

Incorporated, Phoenix, AZ Source Youth Foundation, Inc.,

New York, NY South Central Guardianship Program,

Inc., Canon City, CO Southeast Alaska Regional Air Show,

Juneau, AK Specialized Emergency Response

Program, Bellingham, WA Spinal Cord Injury Research Foundation,

Birmingham, AL Sportsquest, Inc., Chester, VA Stafford Sabers, Fredericksburg, VA Starfish Foundation, Holyoke, MA Step One, Inc., Houston, TX Storks Nest, Grand Junction, CO Stuart Lutton Scholarship Fund,

Kodiak, AK Suisi, Incorporated,

Palm Beach Gardens, FL Sustaining the Soul That Serves,

Bennettsville, SC Sweet Water Farm and Camp, Inc.,

Ephraim, UT Synergy Foundation, Everett, WA

Tacoma Architectural Foundation,

Tacoma, WA Taking Responsibility, Inc., Buckeye, AZ Teen Turning Point, Inc., Chula Vista, CA Temple Outreach, Inc., Laurinburg, NC Terry Marr Ministries, Memphis, TN Texas Vision of Hope International,

Jasper, TX Therapon Counseling Center of San

Antonio, Inc., San Antonio, TX Tiger Foundation, Newtown Square, PA T’iis Nit’l Resident Organization,

Kayenta, AZ Tillamook County Disaster Response,

Inc., Tillamook, OR Timeline Community Link,

Bellflower, CA Tommy McDaniel Youth Ranch,

Helendale, CA Townhouse Foundation, Inc., Eugene, OR TPN Alliance for Patient Rights, Inc.,

Northridge, CA Triple EEE, Inc., Long Beach, CA Tucson Arizona Razorbacks, Inc.,

Tucson, AZ Ujima House, Inc., Phoenix, AZ Union Gospel Mission of Lewis County,

Chehalis, WA United Nations Youth Organization,

N. Hollywood, CA Unity Foundation, San Antonio, TX University, The, Tacoma, WA Urban Habitat for Wildlife, Santa Fe, NM Urban Threads, Portland, OR USS Ingraham Division U S Naval Sea

Cadet Corps, Pomona, CA Utah Sonta Clubs Educational Foundation,

Salt Lake City, UT UYI Developmental Centers for Children,

Inc., Glendale, AZ Vessels of Honor Ministries, Inc.,

Tallahassee, FL Vietnamese Spring Festival Parade, Inc.,

San Jose, CA Viets Family Charitable Trust,

Klamath Falls, OR Viking Club, Inc., Vernon, NJ Visionary Farm, Inc., Portland, OR Vocational Rehabilitation Equity

Assistance Program, Norfolk, NE

March 7, 2005 706 2005–10 I.R.B.