Grants are made for education and youth development, environmental, e.g., water stewardship and community recycling programs, arts and culture, women's empowerment, and programs focused on community well-being. Funds are made available to organizations which the Internal Revenue Service has determined to be exempt from federal income taxation under Code Section 501(c)(3). NOTE TO THE READER: It is a guideline of The Coca-Cola Foundation to deny requests for contributions to individuals, religious organizations or religious endeavors, legislative or lobbying efforts, veterans organizations, charitable dinners, or fund raising events, and related advertising, magazines or articles in professional journals, and organizations which are not described in Section 501(c)(3) of the Internal Revenue Code.