PCARC is exempt from federal income tax under United States Internal Revenue Code Section 501(c)(3)
donors can deduct contributions they make to PCARC under IRC Section 170.
qualified to receive tax deductible bequests, devises, transfers or gifts under Section 2055, 2106, or 2522.
a private foundation (funded by Alan Dawson Lightfoot of University Park, Texas) within the meaning of Section 509(a) that aims to convert to a public charity after sufficient public support