The purpose of Two Circles Ministries is to share the gospel of grace with all the world and to teach believers to rightly divide the Word of truth so that they may grow to maturity and effectively serve Jesus Christ. This organization is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code.