The Timberman Temple Corporation (TTC) was established for the exclusive purposes of: holding title to property; provide by direct or contract forces for the utilities, operations, maintenance and minor improvements thereto; the renting/leasing of the capital facilities to appropriate groups collecting income therefrom; and, turning over the amount thereof, less payments and expenses, to an organization which itself is exempt from federal income tax. In other words, the TTC provides the venue and means to support the philanthropic efforts of Elmer Timberman Masonic Lodge No. 54.