The purpose of Friends of Tantalus as stated in the Articles of Incorporation are exclusively “(1) To promote the wise stewardship, protection, use and understanding of the environment in general, and the Round Top-Tantalus area rain forest environment located in Honolulu, Hawaii in particular, through education and community projects; and (2) To operate exclusively for charitable, scientific, literary, or educational purposes, within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986 (of the corresponding provision of any future United States internal revenue law).”