Synergy 365 was established for the purpose of holding title to property, collecting income therefrom, and turning over the entire amount to Avenal Community Health Center, an organization that is exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3). Aria Community Health Center is a federally qualified and licensed primary care clinic that provides Medical, Dental, Optometry and Specialty Care to under-served communities. Synergy 365 commenced activities related to its exempt purpose.