Cooperating Associations have been partnering with the parks since 1923 to provide educational, interpretive, scientific and historical programs to enhance and promote high quality visitor experiences. Cooperating Associations are governed by a cooperating association agreement signed with a park. They operate as private tax exempt nonprofit corporations which allows for donations to be tax deductible. Director's Order 32 specifies the operational policies and procedural requirements governing relationships between the NPS and Cooperating Associations. More in-depth information is available in the Cooperating Association Reference Manual (zipped Word 8.0 file).