The Southern Political Science Association is recognized by the Internal Revenue Service as a tax-exempt, charitable, 501(c) not for profit, educational organization.  Its primary purposes are to publish a professional journal, to improve teaching, to promote interest and research in theoretical and practical political problems, to encourage communication and to develop standards of competence and respect between persons engaged in the professional study and practice of government and politics. The (SPSA), as an educational not for profit organization, will not pay for any indirect, overhead, or other revenue generating portion of any grant or award that the SPSA pays or remits to any other organization.