Anime Twin Cities is a non-profit corporation organized under Chapter 317A of the Minnesota Statutes and Section 501(c)(3) of the Internal Revenue Code. Its purpose is to conduct educational, charitable and social activities related to the promotion and study of Japanese culture, specifically animated movies and television programs ("anime") and graphic novels ("manga") as well as the study of the Japanese language as it is used in anime and manga. Anime Twin Cities shall be authorized to make distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code.