MEDICAL RESEARCH CHARITIES (MRC) IS A FEDERATION OF TAX-EXEMPT ORGANIZATIONS REPRESENTING NATIONAL AND INTERNATIONAL MEMBER AGENCIES. MRC PROVIDED FISCAL, MARKETING, AND CAMPAIGN APPLICATION SERVICES TO ITS MEMBER AGENCIES. THESE SERVICES INCLUDED ASSISTANCE IN ACCESSING WORKPLACE FUNDS THROUGH THE COMBINED FEDERAL CAMPAIGN. MRC RECEIVED FUNDS ON BEHALF OF ITS MEMBERS FROM THESE CAMPAIGNS AND DISTRIBUTED THE FUNDS, NET OF ITS OPERATING EXPENSES, TO THE MEMBER AGENCIES.