The molecule is a Good's buffer substance, pKa = 6.15 at 20 鈩? It is an organosulfonic acid and a MES. It is a conjugate acid of a 2-(N-morpholino)ethanesulfonate. It is a tautomer of a 2-(N-morpholiniumyl)ethanesulfonate.
2-morpholin-4-ylethanesulfonic acid