is a Scientific Organization (26 CFR §1.501(c)(3)-1(d)(5)(i)) organized and operated primarily for the purpose of carrying on fundamental research in the public interest by aiding in the scientific education of college or university students (26 CFR §1.501(c)(3)-1(d)(5)(iii)(c)(1)) and to relentlessly pursue the next major advancement of science internationally by facilitating the instruction or training of the individual for the purpose of improving or developing her or his capabilities. IRS Rev. Rul. 54-73, 1954-1 C.B. 160.
