Purple Martin Association of the Dakotas is exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code. Contributions to Purple Martin Association of the Dakotas are deductible under section 170 of the Code. Purple Martin Association of the Dakotas is also qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Purple Martin Association of the Dakotas is a public charity under the Code section 170(b)(1)(A)(vi).