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

Villarreal, Ricardo Houston, TX EA September 24, 2007

Meisgeier, Deborah K. Richmond, TX EA October 16, 2007

O’Brien, Colleen D. Winter Park, FL CPA October 24, 2007

Staver, Peter J. Southgate, MI Attorney November 06, 2007

Weiss, Ira Pittsburgh, PA Attorney November 29, 2007

Orr, William S. Kerrville, TX CPA December 04, 2007

2008–8 I.R.B. 479 February 25, 2008

Name Address Designation Date of Censure

Whitsitt, Richard Panama City, FL CPA December 04, 2007

Light the Way Home, Inc., Houston, TX Main Street Crossing, Tomball, TX Making Waves, Nashville, TN Massachusetts Institute for Justice, Inc.,

Newburyport, MA Mid-South Youth Center, Carbondale, IL Millenium Estate Living,

Missouri City, TX Monadnock Children’s Relief Foundation,

Jaffrey, NH Moore Faith Center, Houston, MS Nu, Inc., New Orleans, LA Nuevas Faces of Hope, Inc.,

Paradise Valley, AZ Ocotillo Village Housing Corporation,

Benson, AZ Open Ears Music Collaboration, Inc.,

New York, NY Pass It Along, Inc., Oklahoma City, OK Peoples Court of Final Appeal, Inc.,

Chicago, IL Plymouth Area Chamber of Commerce

Foundation, Inc., Plymouth, MA Positive Motivational Institute,

Inglewood, CA Prison Reform, Inc., Chicago, IL Project SOS, Las Vegas, NV Psychsource, Inc., Roswell, GA Real Enterprises of Washington,

Glenoma, WA Richard Wells Walker Scholarship

Foundation, Inc., Oriental, NC Rohnert Park Boards and Blades

Corporation, Rohnert Park, CA Seventh Woman Foundation, Inc.,

Silver Springs, MD Shiloh Resource Community and

Development Center, Baltimore, MD SMAJ Homebound Hair Care Services,

Inc., Gretna, LA Society of Support Foundation,

Canyon Country, CA Sonrise-First Love Second Chance

International, Tomball, TX Southern California Lions-Quest Support

Foundation, Fullerton, CA Stilwell Housing Assistance Corporation,

Muskogee, OK Support & Training for Adoptive & Foster

Families, Jackson, MI Susan Shadeko-Oshinuga Foundation,

Carson, CA

Foundations Status of Certain Organizations

Announcement 2008–13

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:

4 God Only, Forth Worth, TX Adaptive Solutions Technologies, Inc.,

Port Allen, LA AESOP, Inc., Cedar Hill, TX All About Alzheimers, Inc.,

Rochester Hills, MI American Eye Disease Association,

Brooklyn, NY Arden Health Resource Service,

Springdale, AR Arizona Center for Public Policy,

Scottsdale, AZ Baal Perazim Ministries, Inc.,

Brentwood, NY Barton Springs Heritage Association, Inc.,

Austin, TX Bolivian Conservation Fund,

Chestertown, MD Capital City Recovery, Dacula, GA Care Outreach Ministries, Inc., Carmel, IN Challenged Drop-In Center, Inc.,

Van Wert, OH Cherubim, Tujunga, CA Community Care Foundation, Inc.,

Mission Hills, CA

Creative Technology Enrichment Center,

Inc., Hamlet, NC Crosbys NPO, Lynnwood, WA Cultural Education Program, Inc.,

Waterville, ME Delaware Self Help Corporation,

Newark, DE Diabetes Research Education and Support

Group, Fort Smith, AR Dolo Siakor Memorial Basketball &

Soccer Association, Inc., Parkville, MD Dorcus Foundation, Orlando, FL Dr. Harb S. & Santosh K. Hayre

Foundation, Houston, TX Family Patterns, Inc., Moreland, GA First Stop Community Development

Corporation, Washington, DC Friends of the Poor, Inc., Stuart, FL Friends of Tagalog on Site, Inc.,

Long Beach, NJ Georgia Cardiac and Vascular Research,

Inc., Gainesville, GA Gregorys Journey, Williamsport, PA Healing Hearts Foundation, Inc.,

Miami Lakes, FL Heaven on Earth Foundation,

Alvarado, TX Heritage Affordable Housing, Seattle, WA Houston Carnival Arts Committee,

Houston, TX Independent Constructs Counseling

Center of St. Louis, Inc., St. Louis, MO Jacksonville Scottish Rite Association,

Inc., Jacksonville, FL Jenkins Youth Foundation,

Moreno Valley, CA Jerusalem Store House, Wylie, TX Jesus and Me Youth Outreach Ministries,

Gastonia, NC Jomada Ministry Foundation, Inc.,

Tinian, MP Junior Volleyball, Inc., Fort Morgan, CO Kids Nutrition Program, Inc., Lula, GA Kidshealth 2020, Inc., Cleveland, OH Kitsap Dental Mission Support

Organization, Silverdale, WA Kittredge Club, Inc., New York, NY Kiwanis Club of Mill Hall Pennsylvania

Foundation, Mill Hall, PA KKIS Keep Kids in School, Inc.,

Sugar Land, TX Kwon Foundation, Glendale, CA Latria, Inc., Indianapolis, IN

February 25, 2008 480 2008–8 I.R.B.

Jeff & Ann Mowrey Charitable Supporting

Organization Columbia, MD Pacoima Athletic Club

Arleta, CA Families on The Move

New Brunswick, NJ Credit Foundation of America

Irvine, CA Family Pride, Inc.

Cataula, GA Bear Soldier Industries

Bismarck, ND Equal Opportunity Housing DBA Home

Star Magic Denver, CO One Particular Harbour Foundation

Wyoming, MI Soulfire Films

Brooklyn, NY Gottlieb Family Foundation

Lawrence, NY Coltrin Family Foundation

Sandy, UT Crock 39 Foundation

Irving, TX Community Outreach Development

Foundation Gulfport, MS Lakhdar Barouche Foundation, Inc.

New York, NY Don Luscombe Aviation History

Foundation Phoenix, AZ Americas Youth Apprenticeship

Enterprises, Inc. Oklahoma City, OK The Educational Charitable Supporting

Organization Millersville, MD Family to Family Americans for Prostate

Cancer Awareness and Support Carson City, NV The Douglas and Valerie Wood Charitable

Supporting Organization Latrobe, PA

Texas Civil War Museum, Inc.,

White Settlement, TX Texas Springs Alliance, Austin, TX Trinity’s Foundation for Children With

Special Needs, Inc., Washington, DC Tru Life Community Resource Center,

Inc., Tarpon Springs, FL Trust for Philadelphia Treasures,

Philadelphia, PA Turn Off the TV, Inc., Athens, GA Union for the Conservation of Raptors,

Hancock, ME United Human Rights Congress,

Los Angeles, CA Uprise, Inc., Detroit, MI Urban Conservation League,

San Diego, CA Verle and Eleanor Hammond Foundation,

Ashburn, VA Visual Voices, Inc., Pittsburgh, PA Westerville South High School PTO,

Westerville, OH Wiredmd, Inc., New Haven, CT World of Endangered Species,

Placerville, CA XCEL Development, Spartanburg, SC

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 2008–14

The Internal Revenue Service has revoked its determination that the organi

zations listed below qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1986. 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 February 25, 2008, 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.

Judah Youth Ministries

Red Bank, NJ Little League Baseball

West Warwick, RI Youth Sports Systems, Inc.

Albuquerque, NM Miss Crestline Scholarship Pageant

Committee Crestline, OH Millcreek Development Corp.

Philadelphia, PA

2008–8 I.R.B. 481 February 25, 2008