The Seattle IX (SIX) recently applied for and received an IRS tax-exemption due to its operation as a non-profit exchange point. In case there are any other non-profit exchange points that want to take this route, feel free to copy the relevant parts from our filing: http://www.seattleix.net/docs/20080703_IRS_Non_Profit_Filing.pdf Apparently the filing was sufficient, as there was no back and forth with the IRS. Three months passed and the IRS granted the exemption, per: http://www.seattleix.net/docs/20080911_IRS_501(c)(6)_Exemption_Letter.pdf Enjoy, Chris SIX Secretary/Treasurer