In 2008, pursuant to, and in support of, the chartered purposes of the 501(c)(4) United States Soo Bahk Do Moo Duk Kwan Federation, the Board of Directors began development of and implementation of a 501(c)(3) charitable entity the United States Soo Bahk Do Moo Duk Kwan FOUNDATION intended to expand the Federation's access to sources of financial support and resources unavailable to the 501(c)(4). Donations made to the 501(c)(3) entity are tax deductible.