501(c)(3) is defined as "exemptions apply to corporations, and any community chest, fund or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational purposes, to foster national or international amateur sports competition, promote the arts, or for the prevention of cruelty to children or animals." However, for the purposes of 100+ Men on a Mission all groups up for consideration must be local. For more information please visit the IRS Website.