THE EXEMPT PURPOSES SET FORM IN IRS SECTION 501(C)(3) ARE CHARITABLE, RELIGIOUS, EDUCATIONAL, SCIENTIFIC, LITERARY, TESTING FOR PUBLIC SAFETY, FOSTERING NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION, AND PREVENTING CRUELTY TO CHILDREN OR ANIMALS. CUMBERLAND CHRISTIAN SCHOOL IS CONSIDERED TAX EXEMPT UNDER IRS 501(C)(3) BECAUSE THE PURPOSE FOR WHICH THE CORPORATION WAS FORMED WAS TO ESTABLISH A PRIVATE SCHOOL OR SCHOOLS WHICH WILL GIVE THE YOUTH OF THE COMMUNITY INSTRUCTION IN ALL SUBJECTS NORMALLY TAUGHT IN PUBLIC AND PRIVATE SCHOOLS. SUCH INSTRUCTIONS ARE IN AGREEMENT WITH THE FUNDAMENTAL PRINICPAL THAT THE INSTRUCTION AND EDUCATION OF CHILDREN IN THE SCHOOL, MUST BE IN ACCORD WITH THE WORD OF GOD AND THAT EDUCATION IS PRIMARILY THE RESPONSIBILITY OF THE PARENTS TO THE END THAT THE STUDENTS MAY GROW IN GRACE AND IN KNOWLEDGE OF GOD.