Building Equity Sooner for Tomorrow (BEST)

The articles of incorporation and bylaws of the taxpayer provided that the taxpayer has been organized exclusively to: (1) acquire, construct, finance, pledge, improve, maintain, operate, manage, lease and dispose of school buildings and other public education facilities for the use and benefit of the greenville county school district and (2)encourage and promote the public education through cooperative arrangements with governmental entities and organizations exempt under sec 501(c)(3) of the internal revenue code that provide public education in greenville county, sc.