WHOMENTORSDOTCOM INC., a Delaware Charitable Nonstock Exempt Corporation, is a 501(c)(3) tax-exempt 509(a)(2) publicly supported scientific organization as defined by 26 CFR §1.501(c)(3)-1(d)(5)), primarily organized and operated in the public interest to conduct fundamental research and scientific research aiding in the scientific education of college or university students.

See IRS Rev. Rul. 54-73, 1954-1 C.B. 160; IRS Rev. Rul. 65-60, 1965-1 C.B. 231; IRS Rev. Rul. 76-296, 1976-2 C.B. 142.

WHOMENTORSDOTCOM INC. 1) furthers, encourages, and recognizes outstanding achievements and contributions of citizens [and lawful permanent residents who volunteer] toward the progress and betterment of human endeavor. See IRS Rev. Rul. 66-146, 1966-1 C.B. 136; President's Volunteer Service Award and Congressional Award; 2) encourages volunteering in general, away from home, overnight, in communities other than your own. See NTEE / IRS Activity Code T40 - Voluntarism Promotion and Topic No. 511 Business Travel Expenses. Conducting a part or all of WHOMENTORSDOTCOM INC. charitable activities in a foreign country is not precluded from exemption under section 501(c)(3) of the Code. See IRS Rev. Rul. 71-460, 1971-2 C.B. 231.

WHOMENTORSDOTCOM INC. supervises genuine and substantial duty of volunteers and trainees to accomplish its 501(c)(3) exempt purposes. The charity work the volunteer or executive trainee is involved with has to be real and substantial throughout. In determining whether a volunteer (defined by 42 USC § 14505(6)) has provided services to WHOMENTORSDOTCOM INC., as a 501(c)(3) tax-exempt organization, without promise, expectation, or receipt of any compensation for work performed, courts (in the USA) consider the strength of the volunteer’s non-employee affiliation with the organization, the organization’s ability to initiate, or request services from the volunteer, the organization’s supervision over the volunteer’s work, and the volunteer’s accountability to the organization. See VAN DUSEN v. COMMISSIONER | 136 T.C. 515 (2011).

WHOMENTORSDOTCOM INC. promotes the public purpose of encouraging, through tax deductions, significant support of the organization by volunteers of substantial means who advance their own funds for the operation of an activity or nonexempt project under fiscal sponsorship. See Rockefeller McG v. Commissioner of Internal Revenue Service 676 F2d 35, 2d Cir. (1982). Under section 513(a)(1), receiving income from activities in furtherance of the organization’s exempt purposes does not constitute an unrelated trade or business.

WHOMENTORSDOTCOM INC. 1) advances equal occupational opportunities in a particular community for qualified trainees, as defined by 29 CFR §541.705, discriminated against because of of age, ancestry, color, disability, national origin, race, religion, gender and sexual orientation as defined by the Unruh Civil Rights Act in the State of California and under the laws enforced by The Equal Employment Opportunity Commission (EEOC); and, 2) studies employment conditions and opportunities in the community in order to eliminate discrimination in hiring. By conducting educational discussions and lectures for the purpose of improving or developing individual capabilities or instructing the public on subjects useful to the individual and beneficial to the community, WHOMENTORSDOTCOM INC. brings to the attention of United States employers information about available skilled personnel, informs workers of means to improve their qualifications for wider employment opportunities, and arranges interviews for qualified applicants with potential US employers.

WHOMENTORSDOTCOM INC. can relieve the poor and distressed other than through direct monetary or financial grants, such as by providing necessary services such as Tech Training For Women [ttfw://] in compliance with 29 U.S. Code § 2501 and IRS Rev. Rul. 68-167, 1968-1 C.B. 255.

WHOMENTORSDOTCOM INC. provides high school graduates and college students with bona fide training—outside the normal school setting—to become useful and productive members of society, for which they receive no compensation, in selected trades or professions, and that is financed by tuition and contributions from the general public. See IRS Rev. Rul. 75-284, 1975-2 C.B. 202.

WHOMENTORSDOTCOM INC. also works with a public unified school district in placing students in a “Community Classroom” setting as defined by California Code of Regulations Title 5 §10080, which are actual unpaid on-the-job training experiences at sites operated by WHOMENTORSDOTCOM INC. to assist pre-collegiate scholars (high school students) in acquiring those competencies (skills, knowledge, and attitudes) necessary to acquire entry-level employment. See IRS Rev. Rul. 68-70, 1968-1 C.B. 248.

Public Benefit

WHOMENTORSDOTCOM INC., a 509(a)(2) publicly supported nonprofit research organization, is primarily engaged in interdisciplinary applied research to gain knowledge or understanding to determine the means by which a specific, recognized need may be met. See 8 CFR §214.2(h)(19)(iii)(C)

Fair Labor Standards Act (FLSA)

The training, even though it includes actual operation of the facilities of WHOMENTORSDOTCOM INC., the employer, is similar to that which would be given in a vocational school.

What does WHOMENTORSDOTCOM INC. Do?

Qualify to conduct activities--as defined by the National Taxonomy of Exempt Entities (NTEE)--in any other state, territory, dependency, or foreign country.