Alcor is a 501(c)(3) scientific and educational non-profit organization. To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may benefit any private shareholder or individual. Non-profit organizations do not have shareholders who would be able to change Alcor’s Mission Statement to a purpose other than the benefit of the patients.