TPCA is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under the section 501 (c) (3) of the Internal Revenue Code, or corresponding section of any future federal tax code. The business activity for the organization is as follows: The purpose of this organization is to advocate, educate, and support family members incarcerated individuals, and others by connecting them to organizational resources, encouraging awareness, and advocacy for the advancement of humane conditions within the Texas prisons