Resignations of Enrolled Agents

The Director, Office of Professional Responsibility, has accepted offers of resignation as an enrolled agent from the following individuals:

Under Title 31, Code of Federal Regulations, Part 10, an enrolled agent, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the In

ternal Revenue Service, may offer his or her resignation as an enrolled agent. The Director, Office of Professional Responsibility, in his discretion, may accept the offered resignation.

Name Address Date of Resignation

Filipski, Kenneth M. Bakersfield, CA April 16, 2007

Friends of the Ashford Community Park,

Ashford, WA Gifts of First Fruits Foundation,

The Colony, TX God’s Children at Play, Los Angeles, CA Grandslam, Inc., Kingsport, TN Grenier Foundation, Newark, CA Harambee Community Development

Corporation, Inc., Cincinnati, OH Hartford Baltimore County Cheerleading

League, Inc., Baltimore, MD Health & Fitness Foundation of America,

Irvine, CA Hilltop Camp, Richland Center, WI His Love and Truth Ministries, Arcata, CA Historic Hilger Homestead, Helena, MT Institute for the Study of Ideologies and

Literature, Minneapolis, MN International Partnership for Health NFP,

Chicago, IL Jeffrey G. Loving Memorial Open Arms

Free Medical Facility, Angel Fire, NM Judahs House, Fresno, CA Just Everyday Sisters Used Supernaturally,

Gardena, CA Juxtopia Group, Inc., Baltimore, MD Kat Whirld, Inc., Greenfield, MA Kaye Starr Singers Corporation,

Layton, UT Kerr Interfaith Disaster Response, Inc.,

Kerrville, TX Kiwanis Club of West Jeffersons

Reflections of Hope Foundation, Inc., Harvey, LA Lander County Humane Society,

Battle Mountain, NV Life Ten Ten, Inc., Jersey City, NJ Light House Christian Ministry,

Corsicana, TX Little Creek Special Equestrians, Inc.,

Centerpoint, IN L O F S, Inc., Leap of Faith Services,

Memphis, TN

Foundations Status of Certain Organizations

Announcement 2007–42

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:

Advanced Senior Assisted Living

and Development of America, Inc., Detroit, MI Adventurous Youth Organization,

Beverly Hills, CA Africans in America, Inc., New York, NY Agape Life Institute, Austin, TX Amercia Vive Foundation, Bell, CA American Dream Project, Inc., Wayne, NJ AMICA Institute, South Hampton, NY Asian Community Media Institute, Inc.,

Saint Paul, MN Association of Christian Professionals,

Inc., Chicago, IL Audax Theatre Group, New York, NY

Bay Area Ability Center, Incorporated,

Bay City, MI Berean Basketball Boosters,

Wilmington, OH Bergens Promise, Inc., Rochelle Park, NJ Beta Community Services, Inc., II,

Baton Rouge, LA Brainstorm, West Chester, PA Brooklyn Heritage, Inc., Brooklyn, NY Camp Refuge, Columbia, SC Carolina Housing Alliance, Inc.,

Taylors, SC Children and Families of East Tennessee,

Inc., Johnson City, TN City Links 4charities, Inc., Orlando, FL Coastal Renaissance Behavioral Health

Services, Inc., Sarasota, FL Coluntuno Charitable Foundation Co.,

Marblehead, MA Community Staffing Resources, Inc.,

Woonsocket, RI Covington Middle School Parent

Network, Vancouver, WA Creation Station Art Center, Inc.,

Copley, OH Dabhar, Inc., Downey, CA Dallas County Repeater Corporation,

Dallas, TX Down to Earth Ministries, Inc.,

Chippewa Falls, WI Earle Action Community Development

Corporation, Inc., Earle, AR Echelon, Inc., Meridian, MS El Roi, Inc., Brick, NJ Emmanuel Ministries of Romania, Inc.,

Sumter, SC Exceptional Resources, Banks, OR Father Resource Network, Mill Valley, CA Finer Things Academy, Inc.,

Youngstown, OH Friends of Boy Scout Troop 224,

Orinda, CA

April 23, 2007 1037 2007–17 I.R.B.

Lost Coast Interpretive Association,

Whitehorn, CA Lumina Group of St. Louis, St. Louis, MO Make It Public, Inc., San Francisco, CA MH Community Service,

Monterey Park, CA Mike Scuch Memorial College

Scholarship Fund, Staten Island, NY Miracle Life Nisim Haim, Oak Park, MI Modjeska Ranch Rescue, Silverrado, CA National Association of Disabled

Asian-American, Los Angeles, CA National Visionary Leadership Project,

Washington, DC Native Veterans Association of Alaska,

Anchorage, AK Norman and Judith Jo Kreiss Family

Foundation, San Diego, CA North End Partnership Association,

Mason City, IA Northwest Alabama Education

Partnership, Florence, AL Old River Committee, Inc., Tracy, CA One America Foundation, Inc.,

Baltimore, MD Pomerelle Institute, Inc., Albion, ID Raisin Hope Rescue & Rehabilitation,

Raymond, WA Recreation Trail Management,

Loveland, OH Redeemed Services, Inc.,

Los Angeles, CA Rehema Adult Day Health Care Center,

Pomona, CA Research Nurse Association, Inc.,

Wellesley, MA Resiliency for Action and Success,

Orange Park, FL Rock Christian, Inc., Bakersfield, CA Save A Teen, Oregon City, OR Save Our Strays, Inc., Newport News, VA Sea of Dreams Foundation, Inc.,

Honolulu, HI Sherit Isroel, Inc., Brooklyn, NY Silver Lake Football Association,

Everett, WA Single Family Services, Las Vegas, NV SIS (Stay in School), Inc., Chicago, IL Society for Counter-Ordnance

Technology, Charlottesville, VA Somaliland Community of Metro

Chicago, Chicago, IL Spazi, Inc., Miami, FL Sterling Youth Accountability Board,

Patton, CA Sunny Health Recovery Center, Inc.,

Fairbanks, AK

Sunshine Service Dogs, Inc., Luck, TX Teach Me to Live Ecumenical Ministries,

Makawao, HI Thaddean Society, Elgin, IL Thomas Hart Benton Catalogue Raisonne

Foundation, Inc., New York, NY True Divine Ministries, Cincinnati, OH US Sailing Foundation of Marion County,

Jensen Beach, FL Valley Falcons Youth Athletic Club,

Sylmar, CA William J. Gallion, Captiva, FL Wolverine Management Foundation,

Los Angeles, CA Wrightco Educational Foundation,

Claysburg, PA Youth Programs Unlimited, Inc.,

Antioch, 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 2007–43

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 April 23, 2007, 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.

EPASA-USA, Inc.

Ridgewood, NY Morocco and the Casbah

Dance Experience, Inc. New York, NY ABG Housing, Inc.

Orlando, FL The Credit Network, Inc.

Silver Spring, MD Global Mindlink Foundation, Inc.

Coral Springs, FL Credit Debt Solutions, Inc.

Chevy Chase, MD Skopos Charities, Inc.

San Jose, CA Douglas R. & Patricia B. McKinnon

Charitable Supporting Organization Tomball, TX The Dreamhouse Charity, Inc.

Wilsonville, OR Dads Place Ministries, Inc.

Thurmont, MD Potomac Forum, Ltd.

Potomac, MD Community Housing and

Land Development, Inc. San Jose, CA New Haven Shelter

Rancho Palos Verdes, CA

2007–17 I.R.B. 1038 April 23, 2007