The organization was founded by a local group of businessmen for the purpose of obtaining funds to provide benefits for the families of law enforcement officers and fire fighters killed in the line of duty. Funds are raised by annual donations of members of the organization. All are regarded as principal funds to be sued exclusively for the purposes of the organization. All disbursements are made pursuant to the limitations of the charter of the organization;namely, to the families of law enforcement officers and fire fighters killed in the line of duty and to state universities for the benefit for the families. Accordingly, no donee is related to donors or founders of the organization.