501(c)(3) Federal Income Tax Exemption

Please note the use of this exemption other than for federal exemption for Civil Air Patrol is strictly prohibited.

501(c)(3) Federal Tax Exemption Letter (PDF)

As of 18 October 2018

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.

Federal Aviation Administration
Department of Transportation

Federal Register Vol 54, No. 30

Civil Air Patrol Leases - Reduced Rental Leases