Friends of the National Elk Refuge, Inc. is a Wyoming nonprofit corporation registered under IRS Code 501(c)(3). The Friends welcome both cash and in-kind donations. Cash donations may be tax-deductible depending on donor’s individual circumstances.  The Friends do not appraise or assess the value of in-kind donations such as investment securities, materials, or services. Determination of the tax-deductible value of in-kind donations is the responsibility of the donor.