JR-
It would be ironic if 501 (c) 3 concerns stood in the way the AMA Foundation. My recollection of the basic objective of the foundation (as expressed by D10 VP, who proposed it in the first place) was to carry out projects 'in the public interest,' and so bring AMA into compliance with 501 (c) 3 provisions. It was thought, rightly so IMHO, that AMA's exempt status could not be defended if questioned, as it almost exclusively serves the interests of its own dues-paying members. Demonstration that an organization exists substantially 'for the public good' is a pretty basic prerequisite for obtaining and keeping 501 (c) 3 favored tax treatment.

Abel