The Michael D. Johnson Memorial Foundation is exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code. We are qualified to receive tax deductible bequests (donations), devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. We are listed as a public charity under codes 170 (b) (1) (A) (vi) as of March 6, 2015. The Michael D. Johnson Memorial Foundation is in compliance with the annual IRS filing of Form 990-N, as a 501 (c) (3) tax exempt organization and annual gross receipts are $50,000 or less.