The overarching standard of protecting WHOmentors.com, Inc. is based on "the United States Supreme Court rationale in Better Business Bureau Of Washington, D. C., Inc. v. United States, 326 U.S. 279 (1945), [which] indicates the presence of private benefit, if substantial in nature, will destroy the [501(c)(3)] exemption of WHOmentors.com, Inc. regardless of its other charitable purposes or activities."