Through charityfashionshow.org and thewalkingexhibition.com, WHOmentors.com, Inc., a nonprofit public benefit 501(c)(3) tax-exempt organization, is devoting its resources to uses that benefit the community in a way that the law regards as educational and charitable as defined by Title 29 Code of Federal Regulations (CFR) 1.501(c)(3)-1(d)(2)-(3).

WHOmentors.com, Inc. does not sell tickets to an event.

Operating a legitimate runway show is a very attractive means of raising funds and the fund-raising activity is designed to solicit donations or contributions in advance which are intended for the operation of charityfashionshow.org and thewalkingexhibition.com, both supervised by WHOmentors.com, Inc. (Rockefeller v. Commissioner, 1982), directly and indirectly (Jan Elizabeth Van Dusen v. Commissioner, 2011). Advance fees cover all expenses incidental to the rendition of the volunteer service.  WHOmentors.com, Inc. retains control and discretion to apply any profit that results from charityfashionshow.org and thewalkingexhibition.com to any activity in which it maylawfully engage.

There is no implied or direct contractual relationship. All individuals are volunteers within the meaning of California Labor Code 1720.4(a)(1):

Any work performed by a "volunteer" means an individual who performs work for civic, charitable, or humanitarian reasons for [WHOmentors.com, Inc.], a corporation qualified under Section 501(c)(3) of the Internal Revenue Code (IRC) as a tax-exempt organization, without promise, expectation, or receipt of any compensation for work performed.

and Title 29 Code of Federal Regulations (CFR) 553.101(a):

An individual who performs hours of service for a public agency for civic, charitable, or humanitarian reasons, without promise, expectation or receipt of compensation* for services rendered, is considered to be a volunteer during such hours.

All volunteers conduct legally authorized solicitations and/or sales solicitations for charitable purposes within the meaning of California Business and Professions Code 17510.2(a) and (b).

Derivative or “volunteer work” does not qualify as "work for hire" as defined by Title 17 United States Code (USC) 100. As such, WHOmentors.com, Inc. retains its rights in all property created (real and intellectual).

Some volunteers may be classified as executive trainees as defined by Title 29 Code of Federal Regulations (CFR) 541.705.

NOTE: Although some of the recipients receiving working capital in their business endeavors under WHOmentors.com, Inc.'s program may not themselves qualify for charitable assistance as such, that fact does not detract from the charitable character of WHOmentors.com, Inc.'s program, see IRS Rev. Rul. 68-489, 1968-2 C.B. 210. The recipients of working capital in such cases are merely the instruments by which the charitable purposes are sought to be accomplished.