THE FOUNDATION MAY MAKE QUALIFYING DISTRIBUTIONS DIRECTLY TO ORGANIZATIONS WHICH QUALIFY AS EXEMPT UNDER SECTION 501(C)(3) AND 509(A)(2) OF THE INTERNAL REVENUE CODE (L.R.C.) OR CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. THE FOUNDATION MAY ALSO MAKE DISTRIBUTIONS FOR CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL PURPOSES AND THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS, AS SUCH TERMS HAVE BEEN AND SHALL BE DEFINED UNDER SECTIONS 170(C), 501(C)(3), 2055(A) AND 2522(A) OF THE I.R.C.