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    The Kenneth Joyce Foundaion is a tax emempt organization under section 501(c)(3) of the Internal Revenue Code and further classified as a public charity under section 170(b) (1) (A) (vi) We are qualified to recieve tax deductable bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Contributions made to the foundation are deductible under section 170 of the code.