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Center for Arizona Policy Action, Inc. (CAP Action) is a nonprofit corporation that is recognized by the IRS as exempt from federal taxation under section 501(c)(4) of the Internal Revenue Code. Its primary purpose is to promote the common good and general welfare. CAP Action may receive unlimited contributions from any source. Although CAP Action may occasionally expend general treasury funds for political purposes, it does not solicit or accept contributions designated to support or oppose candidates for public office. CAP Action is not legally required to disclose its contributors and, as a matter of policy, it does not voluntarily disclose them. The IRS does not allow contributions to CAP Action to be deducted as a charitable contribution for federal income tax purposes. Please consult your tax adviser for more details. Contributions to CAP Action come with no directives on how the funds will be spent and may be used for political purposes such as supporting or opposing candidates. Contributions to CAP Action are not deductible for income tax purposes.