OAU FOUNDATION (Registered as OneAfrica University of Computer Science, Technology and Engineering Foundation) is under the Internal Revenue Service (IRS) Code (IRC) 501 (c) (3). Donors can deduct contributions they make to OAU Foundation under IRC Section 170. OAU Foundation is also qualified to receive tax deductible bequests, devises, transfers, or gifts under Section 2055, 2106, or 2522.