The Warm Heart Foundation, Inc. in Phrao, Thailand is a legally incorporated nongovernmental organization (foundation) incorporated under the laws of Thailand. As such, it operates under essentially the same rules and regulations as an America nonprofit, to whit: all funds and assets are held by the corporation and may not be used for the private benefit of any member or employee of the corporation; the corporation and its activities are exempt from Thai taxes except where the corporation engages in business activities not related to its primary, nonprofit purpose, in which case it is taxed at regular rates on those activities alone; after three years (i.e., beginning in 2011), all donations to the corporation by Thai citizens will also be tax deductible. The Board of Directors, Executive Director and paid staff of Warm Heart Foundation are all Thai.