All contributions are charitable contributions to CABU USA, Inc. and are eligible for a charitable contribution income tax deduction. Because of this, donors cannot legally earmark contributions to grants for Central Africa Baptist University, Ltd. (the “College”) or other foreign organizations. CABU USA, Inc. has exclusive control over funds contributed to CABU USA, Inc. and will use contributions to award grants, at its sole discretion, to the College and other similar organizations. CABU USA, Inc. values donors input and participation in its charitable program.