The Eugene Rotary Charitable Trust is a general purpose charitable trust for which Articles of Incorporation were filed September 27, 1999. An IRS recognition letter has been obtained and contributions are tax deductible. The purpose is to create, promote, maintain and conduct a benevolent foundation for the advancement of educational, charitable and scientific purposes that fill human need. This allows all charitable activities authorized under Section 501(c)(3) of the Internal Revenue Code. However, the bylaws provide that it will be a high priority to avoid competition with The Rotary Foundation.