Our Chapter, Sigma Chi Fraternity Eta Upsilon Chapter, is a tax-exempt organization under Internal Revenue Code Section 501c7. Eta Upsilon is a college fraternity supported by dues paying members in order to provide an opportunity for members to commingle, engage in personal contact, and pursue common goals and aspirations. The Huntsman Cancer Foundation is a 501c3 tax-exempt entity that has been designated by the central organization (Sigma Chi) as the primary organization to be supported by the individual chapters (Sigma Chi fraternities) for philanthropy purposes.