Andover Augusta Rail Trail Initiative, Inc. (AARTI) is exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c)(3). Donors can deduct contributions made to AARTI under IRC Section 170. AARTI is also qualified to receive tax-deductible bequests, devises, transfers or gifts under Section 2055, 2106 or 2522. AARTI is classified as a public charity and was formed in 2014.