Censure Issued by Consent

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

Axios Institute, Mount Jackson, VA Basic Instructions in Building Living &

Empowerment, Los Angeles, CA Bay Area Genesis Company, Fremont, CA Bay Area Youth Sports, Inc.,

Castro Valley, CA Bell Gardens Youth Football and Cheer

Association, Bell Gardens, CA Benefits Management Corporation,

Citrus Heights, CA Benevolent & Protective Order

of Elks Scholarship Assn. 317, Port Townsend, WA Beulah Hubbard Community and

Development Club, Inc., Union, MS Beverly Hills Pact, Los Angeles, CA Biblical Arts Masterworks, Torrance, CA Birch Community Service, Inc.,

Gardena, CA Bircher Community Service, Inc.,

Inglewood, CA Birthwright Foundation, Palmdale, CA Blessed Enterprises, Inc., Spring, TX Brian K. Shaw Foundation,

Los Angeles, CA Bridge Street Development Corporation,

Paterson, NJ Broken Angel Animal Rescue,

Beverly Hills, CA Building A Better World Foundation, Inc.,

Warner Robins, GA California Association of Drug Court

Professionals, Los Angeles, CA California Basketball Officials

Association - South Bay Unit, Redondo Beach, CA California-Beijing International Cultural

Study Society, Alhambra, CA California Co-Housing Corporation,

Oakland, CA

Foundations Status of Certain Organizations

Announcement 2005–20

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:

11th Hour Dance Company, Napa, CA 223 Freedom and Mutual Aid Center, Portland, OR 5400 Justine Block Club, Chicago, IL 14000 Environmental Management Foundation, Los Angeles, CA Academics Through Athletics Foundation,

Westlake Village, CA Actors Theatre of Minneapolis

Foundation, Fort Myers, FL Aesthetica Community Services, Inc.,

Honolulu, HI

African American Communiversal

Project, Country Club Hills, IL African American Women Against Aids,

Duncanville, TX Agape Care Foundation, Inc.,

Los Angeles, CA Agricultural Access, Ventura, CA All-For-One JHD Public Advocates of

Florida, Inc., Cape Coral, FL Aloha Lokahi Association, Pahoa, HI American Armenian Cultural Foundation,

Glendale, CA American Bobsled Club,

Salt Lake City, UT American Budget and Credit Counseling,

Inc., New Orleans, LA American Health Awareness Team, Inc.,

Santa Monica, CA American Health Ministries,

Los Angeles, CA American Paddlesport Association, Inc.,

New York, NY Angels of Mercy, Las Vegas, NV Annete M. Cutter Aviation Scholarship

Fund, La Verne, CA Anomalous Phenomena Research Center,

Ltd., New York, NY Anthropology Channel, Inc.,

Los Angeles, CA Apple of His Eye, Los Angeles, CA Arbor Lakes Senior Housing,

St. Paul, MN Arizona Family Assistance Fund,

Scottsdale, AZ Arroyo Vista Resident Council, Inc.,

Dublin, CA Asialink Foundation, Oakland, CA Association of Latinos With Asthma and

Allergy Symptoms, Los Angeles, CA AWAA-TE Productions,

San Francisco, CA

March 21, 2005 772 2005–12 I.R.B.

Floyd County Child Abuse Prevention

Council, Charles City, IA FM Families for Effective Autism

Treatment, Fargo, ND Focus Institute of Film, Beverly Hills, CA Follow Your Heart Foundation,

Malibu, CA Foundation for Disaster Relief,

Los Angeles, CA Foundation for Underprivileged Youth,

Oakland, CA Foundation for Urban Living,

Altadena, CA Foundation of Creative Art,

Culver City, CA Fresh Start Foundation, Inc.,

Hawthorne, CA Friends of Animal Care, Inc.,

Plantation, FL Friends of John Durkan Leukaemia Trust

Fund, Inc., Boston, MA Friends of the Democratic Republic of

Congo, Naperville, IL Friends of the Nature Center,

Farmington, NM Fun Times of Lane County, Inc.,

Eugene, OR Future Opportunities, Inc.,

San Antonio, TX Gag Taggers, Inc., Los Angeles, CA Garland Appeal, Pittsburgh, PA Gift From Gabi Foundation, Inc.,

Hicksville, NY Glades Youth Panthers, Inc.,

Belle Glades, FL Global Environment Clean-up,

Oakland, CA Global Outreach Ministries, Orange, CA Global Spectrum the Urban Group,

La Puente, CA Godfrey B. Johnson Foundation,

Granada Hills, CA Good News for You, Honolulu, HI Grace Christian College & Theological

Seminary, Los Angeles, CA Grand Vision Foundation, San Pedro, CA Grandville’s Care Home, Gainesville, FL Greater Austin International Coalition,

Austin, TX Greater Los Angeles Valley Arts Council,

Winnetka, CA H Drew Childrens Center, Inc.,

Oakland, CA H-M and E Residential Homes,

Los Angeles, CA HA Mifgash Corporation,

Los Angeles, CA Hanmi Christian Life, Arleta, CA

California Conductive Education

Foundation, Beverly Hills, CA California Overeaters Annonymous —

How Intergroup, Los Angeles, CA Carrington Foundation for Public Art,

Fairfield, CA Caspers Park Preservation Foundation,

Irvine, CA Celebration of Texas Independence Day,

Inc., Austin, TX Center for Academic Research and

Programs for International Universities in Germany, Westerville, OH Center for Achievement Motivation

and Physical Development, Inc., Woodland Hills, CA Center for Adolescent Stress On-Line,

Inc., Santa Monica, CA Center for Caring Education, Portland, ME Center for Family Life at Spiritwind, Inc.,

Rochester, NY Children Center for Creative

Development, Diamond Bar, CA Childrens Cancer Awareness Projects,

Chino Hills, CA Childrens Cast a Line Foundation,

Woodland Hills, CA Chinese American Bilingual

Education Alliance, Incorporated, San Francisco, CA Chinese American Civil Rights

Organization, Monterey, CA Christian Leadership Exchange, Inc.,

Arcadia, CA Christian Research Child Care

Association, Lancaster, CA Come and Dine Ministries, Inc.,

Adelphi, MD Comite De Beneficencia Guatemalteco,

Los Angeles, CA Community Education Resources for

Handicapped MR MI, Dayton, OH Community Housing Assistance and

Management Project, Houston, TX Community Housing Restoration,

Los Angeles, CA Comnec, Incorporated, Inglewood, CA Consortium on Renewing Education, Inc.,

Sacramento, CA Cora L. Jacobs Hospice, Long Beach, CA Cornerstone Christian Counseling

Ministries, Blaine, WA Creating Hopeful Opportunities Increases

Children’s Educational Success, Inc., Inglewood, CA Crest Ministries, Inc., Pensacola, FL Crimefight USA, Baldwin, Park, CA

Cultural Learning Educational

Organization, Los Angeles, CA Cumberland Housing Alliance, Inc.,

Cumberland, MD Cyber Kids Corp., Huntington Park, CA Daddy Loves His Girls, Inc.,

Memphis, TN Dade County Community Theater Co.,

Greenfield, MO Ddang-Keut Gospel Mission Center,

Temple City, CA Delphic Games, Berlin, Germany Doin the Stuff, Yorba, CA Dollar Bay-Tamarack City Area Schools

Foundation, Inc., Dollar Bay, MI Door of Hope Foundation, Whittier, CA Doris & Francis White Lyons Club

Community Center, Woodlake, CA Earth Vision Foundation, Inc.,

Makawao, HI East Bay Cambodian Council,

Oakland, CA Eastern Tradition Research Institute,

Cotopaxi, CO Ebisoa Scholarship Fund, Inc.,

San Francisco, CA ECO Bolivia USA, Coral Gables, FL Edgewood Transitional Living Center,

Los Angeles, CA Educational Center for the Prevention

of Drug & Alcohol Abuse, Santa Clarita, CA E K T Community Development

Corporation, Rocky Mount, NC El Shaddai Enterprises, Inc./Lamb of God

Productions, Inc., Jonesboro, GA Eli Meleki Community Services, Inc.,

Houston, TX Elisabeth Leustig Memorial Fund, Inc.,

Los Angeles, CA Empowering, Inc., Spokane, WA Environmental Justice Resource Network,

Los Angeles, CA Ephesus Outreach Ministries, Inc.,

Oklahoma City, OK Evans Community Service, Inc.,

Gardena, CA Excelsior Youth Club, Inc.,

San Francisco, CA Fair Housing Institute, Los Angeles, CA Faithworks of Newton County, Inc.,

Morocco, IN Families of National Tragedies,

Issaquah, WA Father Francis Homeless Project,

San Francisco, CA Fatow Ministries, Inc., Knoxville, TN

2005–12 I.R.B. 773 March 21, 2005

Los Angeles Dental Society Foundation,

Tustin, CA Love is for Everyone, Inc.,

Los Angeles, CA Loyola State University Foundation,

Itasca, IL LSE International, Inc.,

South Pasadena, CA Lyre Association of North America, Inc.,

Copake, NY Main Street Inglewood, Inglewood, CA Marcella L. Hamar Scholarship,

Dollar Bay, MI Maui Music Festival, Wailuku, HI Maywood Lions Bob Smith Memorial

Foundation, Anaheim, CA Medfly Brigade Basenji Rescue, Inc.,

Los Angeles, CA Meherrin Development Corp., Inc.,

Petersburg, VA Mennonite Disaster Services of Florida,

Inc., Sarasota, FL Menorah Foundation, Los Angeles, CA Messiah Integrated Health Care, Inc.,

Los Angeles, CA Metropolitan Community Charities,

W. Hollywood, CA Mexican-American National

Organization, El Macero, CA Mill Valley Music Festival, Inc.,

Mill Valley, CA Millennium Foundation, Inc.,

Baton Rouge, LA Mindmender, Inc., Douglasville, GA Mission Media Ministries,

Willow Grove, PA Missionary Work to China Mission,

Mar Vista, CA Mitchell Butler Foundation,

Los Angeles, CA Moose Project, Chicago, IL Mountcliff Community Association,

Los Angeles, CA Multicultural Education Network,

Sherman Oaks, CA Multicultural Organization for

Neighborhood Arts, Santa Monica, CA Na Pali Coast Ohana, Lihue Kauai, HI Namesail, Hilo, HI National Council for Taekwondo Masters

Certification, Los Angeles, CA National Football League Retired Players

Foundation, Laguna Hills, CA National Historic Aircraft Foundation,

McLean, VA Native Hawaiian Fishermans Association,

Honolulu, HI

Hanmi Jonah Mission, Los Angeles, CA Harmony Matters Collective,

Los Angeles, CA Hawaii Gymnastics Foundation, Inc.,

Los Gatos, CA Hawaiian Reforestation Program,

Kula, HI Help for Tomorrow, Studio City, CA Herstory Project, Los Angeles, CA Higher Calling Ministry, Inc., Dallas, TX Hilo Residency Training Program, Inc.,

Hilo, HI Historic Core Community Development

Corporation, Los Angeles, CA Hollywood Education & Literacy Project

Boston, Inc., Dorchester, MA Hollywood Westside Film Commission,

Los Angeles, CA Home International School, Fullerton, CA Hoomana Iowi, Honolulu, HI Hoover Seniors, Inglewood, CA Hope in Christ Ministries, Inc.,

Jacksonville, FL Hunter Institute for the Preservation of

Native Culture & Art, Honolulu, HI Imagine Tomorrow Education Foundation,

Inc., Basking Ridge, NJ Imani House, Berkley, CA Immanuel Grace Mission Crusade,

Garden Grove, CA Indian Nation Film Council,

Los Angeles, CA Infrastructure Development for Education,

Los Angeles, CA Inglewood Boys & Girls Club, Inc.,

Inglewood, CA Insights to Success, Inc., Honolulu, HI Institute for Integrative and Energy

Medicine, Cambridge, MA Intercontinental Transplant Center

Foundation, Lake Forest, IL Interfaith Peace Fellowship,

Los Angeles, CA International Consortium for Business

and Education, Inc., Los Angeles, CA International Donations Foundation,

Incorporated, Azusa, CA International Entrepreneur Network, Inc.,

Lima, OH International Foundation of Education

and Performing Arts, Los Angeles, CA International Law Foundation,

Honolulu, HI International Life Saving, Sacramento, CA International Network for Cancer

Treatment and Research USA, Inc., New York, NY

International Pain Research and Treatment

Foundation, Inc., Brooklyn, NY Invictors W E D Corporation,

Los Angeles, CA Ironworkers Local 25 Retirees Club

Scholarship Fund, Novi, MI It’s a Kids World, San Francisco, CA Jons Community Service, Inc.,

Compton, CA Jubiliee House, Riverside, CA Justice for Athletes, Los Angeles, CA Kahekili Terrace Resident Association,

Wailuku, HI Kailua Senior Citizens Club, Kailua, HI Kalama Boards & Blades Association,

Paia Maui, HI Kankakee Valley Park Foundation,

Kankakee, IL Kapuna Laau Lapaau O Hawaii, Hilo, HI Kaw Valley Bluebird Association,

Lawrence, KS Keauea Foundation, Kamuela, HI Kids International Communication

Foundation, Valencia, CA Kin Awareness Foundation,

Long Beach, CA King County EOC Support Team,

Redmond, CA Korean American Education Foundation,

Los Angeles, CA KTS Management Consultants, Inc.,

Casselberry, FL Kun Shin Dancers, Saratoga, CA L A Youth Academy of Performing Arts,

Culver City, CA La Canada Field Sports Coalition,

La Canada, CA La Taillede-USA, Durham, NH Labor Defense Network, Los Angeles, CA Lake Oswego International Equestrian

Center, Incorporated, Lake Oswego, OR Landfill Alternatives Save Environmental

Resources, Newhall, CA Lao Senior Association, Inc.,

Richmond, CA League of African American Voters,

Oakland, CA Life Changes Development Corporation,

Detroit, MI Life Enrichment Services, Beckley, WV Life Paradigms, Inc., Phoenix, AZ Liga Contra El Cancer USA,

Los Angeles, CA Link Youth Alliance, Newport, RI Living Independently Through Education,

La Crescenta, CA Living Ocean Foundation, Daly City, CA Logos Interactive, Fremont, CA

March 21, 2005 774 2005–12 I.R.B.

Three Rivers Wind Symphony,

Incorporated, Fort Wayne, IN T J Striders Youth Track and Field Club,

San Bernardino, CA T.J’s Shelter Services & Beyond,

Los Angeles, CA Troy Main Street, Maryville, IL T R U S T Teens Recognizing the Urgency

of Structured Training, Desoto, TX Ultimate Lee Magazine, Inc.,

Fort Myers, FL Unicentro Corporation, Los Angeles, CA United for Youth Corporation,

Arkadelphia, AR United States Little League Volleyball

Association, Santa Monica, CA Universal Education Center for the

Visual and Performing Arts, Inc., Sherman Oaks, CA Upward Mobility Association,

Oakland, CA Urban Housing Program, Inc.,

Los Angeles, CA Varian Fry Institute, Burbank, CA Vegan Aloha, Inc., Haiku, HI Venture West Theater Company,

Los Angeles, CA Vietnamese Cultural House, Pomona, CA Villa Aurora Institute, Inc.,

Pacific Palisades, CA Voluntary Committee of Lawyers, Inc.,

New York, NY Volunteer Center of Alliance,

Burlington, NC Waikoloa Recreation Association,

Waikoloa, HI Waismann Foundation, Beverly Hills, CA Waldorf Institute of Los Angeles,

N. Hollywood, CA War Prevention Institute, San Mateo, CA Wave Riders Against Drugs, Keaha, HI Waysata Boys Basketball Association,

Plymouth, MN We Dream Too, Inc., Mt. Pleasant, SC Wellness Institute, Los Angeles, CA Wesley Comprehensive Health

Specialists, Hermosa Beach, CA Westminster Services, Inc., Orlando, FL Westview Services, Anaheim, CA Willow Brook Institute of International

Relations, Inc., Bethesda, MD Womens Community Development

Coalition, Inc., San Francisco, CA Womens World Cup 1999 Organizing

Committee, Inc., Sierra Madre, CA Word of Life Family Outreach Center,

Inc., Baltimore, MD Working Together, Seattle, WA

Native Resources Developer, Inc.,

Pago Pago, AS Nayong Pilipinas, Los Angeles, CA Neighborhood Foundation, Inc.,

Inglewood, CA Never Forgotten, Incorporated,

Fairfield, CA New Life Family & Community Service,

Los Angeles, CA New Life Full Gospel Ministries,

North Hollywood, CA Ngina Associates, Lynwood, CA Nippon Bunka Jyuku Shikibu,

Honolulu, HI NOMA Foundation, Los Angeles, CA North Carolina State Museum of Exhibits,

Durham, NC Northern California Cancer Pain Initiative,

San Francisco, CA Novel Approach, Inc., Arlington, VA Oak Park Community Arts Groups,

Sacramento, CA Oakland Point Historic Interpretive

Center, Oakland, CA Omega M Corporation, Pelsor, AR Omega Psi Phi Fraternities Phi Beta Beta

Charities, Inglewood, CA Opportunities, Inc., Milford, CT Organ Transplant Headquarter of

California, Van Nuys, CA Papa’s Ark of Safety, Inc., Atoka, OK Parents Union, San Dimas, CA Patterson Family Enrichment and

Community Awareness Association, Patterson, CA Paul Armas Memorial, Duarte, CA Pedro Zamora Foundation,

Los Angeles, CA Pekin Area Swim Team, Pekin, IL Penns Grove Historical Society,

Penns Grove, NJ Peoples Legal Front, Inc., Springfield, MO Pomona Valley Soccer League,

Pomona, CA Predators Hockey Booster Club,

Bound Brook, NJ Proactive Patient, Inc., Beverly Hills, CA Project Renewal, Honolulu, HI Proverbs Housing Development, Inc.,

New Orleans, LA Pulaski Enterprise Community Alliance,

Inc., Little Rock, AR R W McQuarters N I T T Foundation,

Inc., Tulsa, OK Ragin-Cajun Amateur Boxing Club,

Lafayette, LA Reap Worldwide Ministries, Whitties, CA

Renaisance Track Club,

San Francisco, CA Resurrection of the Lord Group,

Waipahu, HI Robert Gilchrist Foundation, Irvine, CA Robertson Boulevard Community

Residence, Los Angeles, CA Rock & Roll Library, Inc., Allston, MA Roosevelt Park Parents Association,

Los Angeles, CA Royal Hawaiian Institute for Land Mine

Removal & Reform, Honolulu, HI S & S Payees, Wichita, KS Sacramento International Gay and Lesbian

Film Festival, Sacramento, CA Samahang Silang, Los Angeles, CA Samaran Outreach Home for Families

With Children, Los Angeles, CA San Francisco Wind Orchestras,

Incorporated, San Francisco, CA Saroyan Social Services, Los Angeles, CA Scenic Hawaii, Inc., Honolulu, HI S C O P E Residential Treatment Facility

for Abused Girls, Glendale, CA Second District Education & Policy

Foundation, Burbank, CA Share-A-Chair, Inc., St. Cloud, MN Shepherds Flock, Inc., Austin, TX Silicon Valley Football Classic, Inc.,

San Jose, CA Silicon Valley Soccer Association,

Redwood City, CA Silver Creek Glider Club, Ltd.,

New Douglas, IL Single Parent Family Resource Center,

Renton, WA Sisters to Sisters Women’s Prayer

Ministry, Inc., St. Petersburg, FL Skippy Foundation,

Lake View Terrace, CA S L I McLaughlin, House, Inc.,

Woburn, MA South Gate Boys Basketball Association,

Southgate, CA Southern Wake Community Outreach Ct,

Raleigh, NC Sovereign Nations Cultural Preservation

Center, Sawyer, MN St. Clair County Toys for Kids, Inc.,

Pell City, AL Sunnyvale Alliance Youth Soccer League,

Sunnyvale, CA Sustainable Communities, Honolulu, HI TCP-110, Honolulu, HI Technical Advancement and

Development, Inc., El Ceritto, CA Themus Spencer Learning Center,

Oakland, CA

2005–12 I.R.B. 775 March 21, 2005

World Without Litter Alliance,

Athens, OH Worlds Light, Downey, CA Worldwide Campus for Kids,

Brentwood, CA Yang-Na Institute, Studio City, CA Young Minds in Motion,

San Francisco, CA Youth Re-Entry Program, Rodeo, CA Youth to Youth, Freeport, ME Yuma Orchestra Association, Yuma, AZ Zealous Academic Computing

Organization, Pasadena, CA

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 2005–21

The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are 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.

Little League Baseball, Inc.

2321213 Schenectady LL Schenectady, NY

Jane Withers Wonderful World

of Dolls and Teddy Bears Studio City, CA

March 21, 2005 776 2005–12 I.R.B.