C&S Charities, Inc., an IRC § 501(c)(3) organization, was established as a New Hampshire not-for-profit corporation on May 3, 2010 as the coordinating entity for C&S Wholesale Grocers, LLC’s annual charity golf tournaments. On July 9, 2010, the Internal Revenue Service issued the charity’s IRC § 501(c) determination. Under IRC § 170 charitable contributions made to C&S Charities are deductible under and in accordance with federal income tax law.