As long as you set up your corporation as non-profit, fill out the IRS application (61 pages in our case.... 60 hrs of work) and pay them $850....you get approved unless you don’t meet their requirements. In our case we are (1) non political (2) educational (3) support social needs....ie Veterans and (4) are not a religious organization (although most model tanker’s wives prob would disagree)..... so we will get the approval letter once the IRS stops dealing w COVID issues and gets back to normal business. We did this in order to raise the funds needed to build out the Pavilion and the Museum..... another 20 years of challenge and fun 😃. It’s a great hobby.... please support our plans w a donation. Thank you 🎮