The operation of The ROCK is that of a business. Even though the overlying endeavor is that of a Christian ministry, it still must have access to funds in order to carry on with the work assigned to it via the scriptures. It is a business, engaged in the Lord’s work! It is the Lord’s business! The ROCK is not a private foundation and is specifically included in section 509(A)(1) of the Internal Revenue Code as a publically supported charitable organization, providing a direct service to the general public, and actively functioning in a supporting relationship to other 501(C)(3) organizations. All donations to the ROCK are tax deductible and any person or organization donating to the ROCK will receive a receipt to write off the donation for tax purposes.