THE MILFORD WAMPOLD SUPPORT FOUNDATION WAS ORGANIZED SPECIFICALLY FOR THE BENEFIT OF THE BATON ROUGE AREA FOUNDATION, A COMMUNITY FOUNDATION EXEMPT UNDER 501(C)(3) AND SUCH OTHER ORGANIZATIONS WHICH ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) AND [CONT'D ON SCH O] QUALIFY AS NON-PROFIT ORGANIZATIONS UNDER SECTIONS 509(A)(1) AND (2) OF THE INTERNAL REVENUE CODE.