BUILDING CONSERVATION ORGANIZATIONS
Special Feature Page 8

Cook, Christine M. C(3) or C(4)? Choosing a Tax-Exempt Status. Portland, Ore.: River Network, 1997.

The two most common tax exempt statuses for organizations are c(3) and c(4), but the differences between the two can be subtle, making the decision about which to claim rather difficult. This publication helps you decide by asking what your institution wants to accomplish and what activities are necessary for this. It then fits the answers into a framework that will make the decision of which status to claim much easier.