The James R Hoffa Memorial Scholarship Fund is an independent organization established and registered as a tax exempt entity under Section 501(c)(3) of the Internal Revenue Code. The Fund is established solely to provide scholarships to the children and dependents of members of the International Brotherhood of Teamsters, and contributions to the Fund are deductible as charitable contributions to the extent permitted by law. The International Union provides certain in kind services to the Fund, such as this portion of the Union website, in order to benefit members and their children and dependents.