Parents United is an organization formed under Section 501(c)(3) of the Internal Revenue Code and accepts unlimited contributions from individuals, corporations, unions, or trade associations. Parents United has ultimate authority to use contributions made to it at its discretion for purposes consistent with its exempt purpose. Parents United’s policy is to not provide the names of its donors to the general public. Parent United’s status as a 501(c)(3) organization is pending approval by the Internal Revenue Service (IRS). In the event that Parents United’s tax-exempt status is denied by the IRS, contributions to Parents United are not tax deductible for federal income tax purposes. Parents United will provide prompt notice to its contributors of any developments on its tax-exempt status.