Overseas China Education Foundation (“OCEF”), formerly known as SOS China Education Foundation, was founded in California in ... 1992, and re-registered in Houston, Taxes in 2001. OCEF is a 501 (c) (3) charity recognized by IRS (Federal tax ID: 76-0680540). All donations made to OCEF are tax-deductible in the U.S. to the extent allowed by law. OCEF is an independent, non-governmental, non-political and non-religious organization. The sole mission of OCEF is to help underprivileged children in impoverished rural areas of China receive education and improve the quality of education in rural China. Operated primarily by unpaid volunteers, OCEF keeps operational costs minimal. In 2010, the indirect operating costs accounted for about 4.6% of annual donation receipts. OCEF has developed comprehensive operational procedures that ensure all OCEF funds are distributed diligently and transparently. OCEF operations in China are comprised of three main functions: (1) review of financial aid applications from students; (2) upon approval from the Executive Committee in the U.S. for funding, distribution of the approved funding; (3) follow-up inspections post distribution of funding. Inspectors conduct field trip regularly to visit beneficiaries and schools to monitor the fund distribution process. The majority of the local funding programs are inspected every other year. In 2010, ten inspectors visited 101 local funding programs in 37 counties and 16 provinces. read more