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The WBT© Foundation is tax exempt under Section 501(c)(3) of the Internal Revenue Code, and gifts to the Foundation are tax-deductible under Section 2055, 2106 or 2522 of the Code. IRS regulations require that you retain a written acknowledgement from the Foundation to support your claim of a tax deduction. The Foundation confirms that you received no goods or services in return for your gift.
By law, the WBT© Foundation retains control and discretion/variance power over all charitable funds received, including how they are disbursed within the purposes for which they were contributed; the Foundation reserves the unilateral right to select those recipients or beneficiaries it believes will best accomplish those purposes. Accordingly, funds that may remain after a specific purpose has been achieved or is no longer necessary or feasible will be used to support programs that the Foundation determines are reasonably similar to the intended purpose for which donated. Such funds may be directed to the organization to which originally directed or a similar program or another organization within the general mission of the WBT© Foundation.