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 June 2015
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