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Submarine Cincinnati Memorial Association (SCMA) is an Ohio 501(c)(3) non-profit corporation in Cincinnati, Ohio, organized and operated exclusively for charitable, educational, and scientific purposes. SCMA uses donations to commemorate the service of US Navy submarine USS Cincinnati (SSN-693); to preserve submarine artifacts as a monument for public display; and to provide education in history, science, technology, engineering, mathematics, and skilled trades. SCMA raises funds and receives contributions, grants, and services for those purposes. The IRS determined that SCMA is exempt from federal income taxation, so that donations to SCMA can be tax-deductible under section 501(c)(3) of the Internal Revenue Code to the extent allowed by the IRS under current tax laws. All donations to SCMA are made through its funding agent, the Northern Cincinnati Foundation, which also is a 501(c)(3) organization. Check with your tax advisor for any changes to tax laws.

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