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Restoration Foundation The Voice of the Restoration The Restoration Foundation began as a ministry of James Vinzant in the 1970s as a means to publish material that related to congregations of the churches of Christ. The State of Texas as well as the Internal Revenue Service recognizes the work of the Restoration Foundation as being a nonprofit tax exempt entity. It was ruled a public charity on August 6 1979 under Section 509a1 which primarily includes churches schools hospitals and other organizations that receive their public support primarily from gifts grants and contributions from a broad group of people. The EID number is 741994084.