 The United States Internal Revenue Service (IRS) made a determination in May 1976 that Sea Research Society is a tax-exempt organization under regulation 501(c) of the Internal Revenue Code and donations are tax deductible for income reporting purposes under section 170 of the Code.The Society operated its educational program under its College of Marine Arts (first in Columbia, SC, then in Mount Pleasant, SC) from 1972 until 1978.It awarded five doctorates "jure dignitatis" in Marine Histories (DMH or MHD).