Neither the New Start Fund or the Legal Defense Fund are connected with or recognized by the United States Army and neither fund is a 501 © (3) registered tax exempt organization.  As a result, donations are not tax exempt.  Donors are advised to consult with their tax advisors regarding state or federal tax implications. The New Start Fund is a fund that will help Michael get a new start in life after suffering through this horrible injustice at the hands of the military justice system.  The Legal Defense Fund is a beneficial trust for Michael Behenna’s legal defense.  Neither fund creates a trust relationship with any donor or third party.  Neither fund will disclose the name of any donor to the public or to any third party unless specifically required by law.  Each fund will disclose general information such as number of donors and the amount contributed to that respective fund.