Sigma Alpha Mu Fraternity was founded in 1909 at the College of the City of New York as a fraternity of Jewish men The Gamma Phi Chapter of Sigma Alpha Mu International Fraternity seeks tax-exempt status to enhance its mission of promoting leadership academic excellence and personal development among members This status will enable efficient resource utilization for educational programs leadership training and career development activities fostering well-rounded individuals ready to contribute positively to society It will also help maintain accessible membership ensuring diversity and upholding Sigma Alpha Mus traditions of ethical conduct and civic engagement