STARFLEET is incorporated as a not-for-profit corporation under the laws of the State of North Carolina, the United States of America, and has been granted 501(c)(7) status by the U.S. Internal Revenue Service. The organization derives its organizational structure from the fictional Starfleet organization depicted in Star Trek, and within the organization the name 'STARFLEET' is used exclusively to denote the fan movement, while 'Starfleet' refers to the fictional entity.