The ISMR� is a nonprofit public benefit corporation formed and organized under the Nonprofit Public Benefit Corporation Law of the State of California (Sections 5110 et seq. Of the Corporations Code of the State of California). The ISMR is exempt from federal income tax under Section 501 (a) of the Internal Revenue Code of 1986, as amended (the �Code�) as an organization described in Section 501� (3) of the Code.� Contributions to the Society, which may be in the form of cash, checks, securities, books, works of art, et cetera, are deductible for the United States of America income tax as is provided for in Section 170 of the Code.� Bequests, legacies, devises, transfers, and gifts to or for the benefit of the Society are deductible for estate and gift tax purposes if such meet the applicable provisions of Sections 2055, 2106, and 2522 of the Code.