Until the IRS grants The Immugen Research Foundation a 501(c)3 status as a not-for-profit corporation, the fund-raising effort will focus on small contributions from a broad base of the public who are sympathetic to the efforts to legalize the use of medicinal marijuana based on scientific evidence. However, in order to attract larger contributions, which may offer a tax benefit to the contributor, an application will be re-submitted to the IRS for a 501(c)3 status.  Immugen is also seeking a fiscal sponsor from an existing 501(c)3 corporation in order to channel tax deductible contributions to support this important research.