Tower Cancer Research Foundation was established in 1996 as a Public Benefit Corporation under the Nonprofit Public Benefit Corporation Law, Section 501(a) as described in Section 501(c)(3). As such, donors to the Foundation may deduct contributions as provided in Section 170 of the Internal Revenue Service Code. The Foundation is also exempt from state franchise or income tax under Section 23701(e) of the Revenue and Taxation Code of the State of California Franchise Tax Board .