Friends of CAT Island United

FCIU's only activity if to support the charitable programs of CAT Island United The supported organization, CAT Island United (CIU), is a nonprofit that, if organized under the laws of the laws of the United States, would qualify as a public charity. See Rev. Ruling 74-229. CIU is operated exclusively charitable, educational and scientific purposes. CIU would also qualify under section 509(a)(2) because of the source of its financial support.