501(c)(3) Federal Income Tax Exemption
Please note the use of this exemption other than federal exemption for Civil Air Patrol is strictly prohibited.
501(c)(3) Federal Tax Exemption Letter (PDF)
As of Nov 2012
CAP is an Educational Organization
Rev. Rul. 70-324
The aviation education program of the Civil Air Patrol qualifies as a "nonprofit educational organization" for purposes of the exemption from retailers, manufacturers, communications, and transportation taxes.
Please contact Becky Lee - 877-227-9142 (234) for a copy of the full revenue ruling.