The CRDA/ACCVA Foundation Inc. is classified as a public charity, which is exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code. Contributions made to it are deductible under section 170 of the code. The amount of the contribution that is deductible for Federal income tax purposes is limited to the excess of the amount of any money and the value of any property other than money contributed by the donor over the value of the goods or services provided by the organization.