January 23, 2008
National Forest Foundation
Conservation Programs
Building 27, Suite 3, Fort Missoula Rd.
Missoula, MT 59804
To Whom It May Concern:
Montana State University is an agency of the State of Montana, a land-grant
educational institution, and thus, an arm of the state government of the State
of Montana. State governments are exempt from Federal taxes by action of
the Congress of the United States.
Since we are an agency of the State of Montana, it is not necessary for us to
be a 501(c)(3). Our status as an organization is described in Section 115 of
the Internal Revenue Code.
Sincerely,
Leslie L. Schmidt
Assistant VP for Research
cf
MSU OSP 2006