St. Jude Children's Research Hospital, founded in 1962, is a pediatric treatment and research facility focused on children's catastrophic diseases. It is located in Memphis, Tennessee, and is a nonprofit medical corporation chartered as a 501(c)(3) tax-exempt organization under IRS regulations. St. Jude was founded by entertainer Danny Thomas, with help from Dr. Lemuel Diggs and close friend, Miami Florida auto magnate Anthony Abraham., on the premise that 'no child should die in the dawn of life'. This idea resulted from a promise that Danny Thomas had made to a saint years before the hospital was founded. Thomas was a comedian, who was struggling to get a break in his career and living paycheck to paycheck.