The cancer care CO-payment assistance foundation's (the "foundation") primary activity is to provide financial assistance to individuals with cancer in the form of insurance CO-payment assistance. Form 990, part v, line 2 organization's employees patricia goldsmith, christine verini and JOHN rutigliano are employed and paid by cancer care, a related organization. The w-2 forms for these individuals are issued by cancer care. The portion of their salaries allocated to time worked for the foundation has been properly reported as the foundation's salary expense.