Congratulations on getting your federal 501 c 3, tax exemption. It wasn't difficult was it? Any charitable organization can do it. Just a little bit of paper work. It's easiest when you are first starting, less paperwork. It will enable you to file for grants from Foundations only willing to donate to exempt organizations. Your local donors can give more as now they can legally deduct their donations on their on taxes. Having belonged to an animal rescue organization in Puerto Rico for 6 years, I did their application after they had been in existence for 4 years. After we got the exemption, the following two years, we received grants from 3 Foundations including the Combined Federal Campaign (CFC). Now that you have you exemption I hope you make it work for you. Home Page updated Aug. 1, 2000 Come see Rocki & Silveretta www.geocities.com/huronna [Posted in FML issue 3364]