Mounted search and rescue

[Una Smith <una.smith@att.net>]

Ernie means (1) incorporate as a nonprofit corporation in your
state, then (2) file as a *charitable nonprofit organization*
with the IRS, under Internal Revenue Code 501(c)(3).(footnote)
Given that many people don't know about the special status of
501(c)(4) rescue squads, I suggest aiming instead for 501(c)(3).

footnote:
An alternative to 501(c)(3) is a 501(c)(4) *rescue squad*.  It
is important to know that not all 501(c)(3) nonprofits are
entitled to receive tax-deductible donations, and that some
501(c)(4) nonprofits (namely rescue squads) *are* so entitled.
With respect to a SAR team, the main difference between
501(c)(3) and 501(c)(4) would be that for 501(c)(3) status your
organization's stated purpose (SAR) is most important while
for 501(c)(4) its main activities (eg, training, fundraising)
are most important. 

        Una Smith
        New Mexico