IRS Tax Exempt Purposes

Originally founded as a standard "C" for-profit corporation, founders Bill Clawson and Chuck Frady reorganized the company as an all-volunteer, tax-exempt organization in 1996. Acknowledging that life had been very good to both of them, they took this step as a way to contribute to humanity and refocus their endeavors in promoting holistic excellence.

The company was acknowledged as a tax-exempt religious organization by the IRS as of July 22, 1996, and by the California Franchise Tax Board on January 7, 1997. On February 28, 2001, the IRS issued its final determination letter affirming the corporation as 501(c)(3) tax-exempt.

The following is an excerpt from Part II of the organization's approved IRS Form 1023 application for Recognition of Exemption:

1. The organization’s purpose is to promote personal, spiritual and professional excellence. The organization has been accomplishing this since 1994 through presenting seminars, publishing educational materials, and providing individual consultation. The previous focus of the organization has been on professional development, providing certified continuing education to licensed professionals such as health care providers. The current focus of the organization is to emphasize spiritual excellence. To accomplish this mission, education and empowering public seminars will continue to be presented; written, audio- and audiovisual-recorded correspondence courses and texts will be published; and songs will be published. Topics may include metaphysics, religious spirituality, health issues, (physical, mental, environmental and spiritual), and interpersonal relations issues...

2. The sources of financial support for this organization are, in order of size: seminar attendance fees, correspondence course purchases, audio and audiovisual records sales, and text sales.

3. While voluntary donations will be accepted, the primary mechanism by which this organization is funded is from the proceeds of written and recorded publications sales and seminar attendance fees. There is no plan to engage in other fundraising activities.