The Shepherd’s Garden Foundation was organized for the purpose of developing a green space at Sixth and Jackson Streets in Sioux City. The green space was designed with a Christian-oriented religious theme in order to facilitate and encourage spiritual respite and reflection. Where possible, plants species native to our area were used. Shepherd’s Garden was also designed to be open and accessible to those who work in the downtown area, patients of Mercy Medical Center and their families, and any in need of the green pasture and still water of our shepherd Lord who restores our souls and any other purpose permitted by the Revised Iowa Nonprofit Corporation Act.
Notwithstanding the foregoing, however, the Corporation 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 of 1986, as amended (or corresponding section of any future federal tax code).