Why is NMLP for-profit instead of a 501(c)(3) nonprofit?

NMLP is structured as a for-profit sole proprietorship, not a 501(c)(3) nonprofit. This is a deliberate operational choice, not an oversight. Here's the honest reasoning:

• Nonprofit status requires governance overhead — a board of directors, IRS Form 990 filings, audited financials, conflict-of-interest policies, restrictions on compensation, and ongoing compliance. NMLP is one human (Josh Eldred) working out of a single warehouse. Spinning up a nonprofit board to oversee a one-person operation is structurally inefficient.
• The revenue model is for-profit at heart — books with market value get listed on Amazon and eBay, and the resale revenue funds the operation. That's a commercial activity, not a charitable one. Doing it under a 501(c)(3) wrapper would create unrelated business income tax (UBIT) complications and limit the operation's flexibility.
• The donor benefit is convenience and reader-routing, not tax deduction: NMLP's actual value is that it accepts books in any condition, picks up for free, and routes books to actual readers. Donors who need a tax deduction should use Goodwill of New Mexico or the Friends of the Public Library (Main Library, 501 Copper Ave NW). Both are 501(c)(3) organizations, and NMLP points donors there when the deduction is what matters.
• Speed and accountability — a single-owner for-profit can move fast. When a hospice coordinator calls with a hard deadline, there's no committee. Josh answers and says what he can do.

The tradeoff is real and disclosed everywhere: donations to NMLP are not tax-deductible. If that matters to you, donate to a 501(c)(3) channel. If reader-routing and convenience matter more, donate to NMLP.