The Life Extension Foundation (LEF) is headquartered in Fort Lauderdale, Florida, established by co-founders Saul Kent and William Faloon in 1980. It claims that its primary purpose is to fund research and disseminate information on life extension, preventive medicine, anti-aging and optimal health as well as sports performance, with a focus on hormonal and nutritional supplementation, deriving much of its income from the sale of vitamins and supplements. In May 2013, the Internal Revenue Service revoked the Life Extension Foundations tax-exempt status, retroactive to 2006. Forbes reported that "The IRS’ problem with the Foundation is [...] an entirely worldly one: it asserts the membership organization’s operations seem to be too entwined with the for-profit Life Extension Buyers Club." LEF filed a Complaint for Declaratory Judgment on August 7, 2013, in U.S. District Court for the District of Columbia challenging the IRS' allegations. The case is pending.