Tax Status


FOCC is a tax exempt organization within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and the Regulations issued by the Internal Revenue Service.

Accordingly, monetary donations and other type contributions (for example, property) that you give to FOCC are deductible as "charitable contributions" to the full extent permitted by law.

FOCC depends upon the help of its friends -- people just like you -- to be able to help needy patients and their families during times of financial emergency while they are participating in Clinical Center trials.

Your donations to FOCC help further its charitable purposes. Your donations can take many forms. For example, your donation can be in cash or as other property; your contribution can take the form of your "time" when you volunteer to help FOCC at an event it sponsors or supports. In fact, your contribution can take any combination of these valued donations.

For ideas and information about how to contribute to FOCC, contact the Executive Director.