Thanks to all who have responded. There were 17 responses so far and they all expressed frustration at being locked out of the IRS tax exempt website. About half have stated they have used their Friends groups 501 (c) 3 status. Ann Green has suggested that members of SMLC use the co-op's number. I think that should be discussed in the next co-op meeting as a procedure needs to be in place. As far as other co-ops, it may be something that is addressed with their memberships. According to the IRS, public libraries are government entities and are exempt under 509 (A) 170 (B) (1) (a) (V). and are also recognized in form 1023 EZ under the National Toxonomy of Exempt Entities NTEE code B70. Why all entities are not automatically added to the IRS exempt entitiy database is a mystery to me. I encourage all library boards to send a letter to their representatives and to the senators to have libraries added to the list. I also think that we need to get MLA onto this and they can get ALA involved nationally. Libraries need to secure grants and not being on the Tax exempt database hurts libraries and communities. I will now step down from my soapbox. John Sheridan Vicksburg District Library