"The Revenue Act of 1913, Sixty-Third Congress. Sess. I. CH.16. 1913. Section II (G) (a) exempts corporations or associations. "The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, fostering national or international amateur sports competition, and preventing cruelty to children... "The term charitable is used in its generally accepted legal sense and includes relief of the poor, the distressed, or the underprivileged; advancement of religion; advancement of education or science." The Moorish Mosque was organized and operates exclusively for religious purposes from the federal income tax constitutionally as stated in the Internal Revenue Services Determination letter issued on May 28, 1965.