The National Association for the Exchange of Industrial Resources is a nonprofit organization dedicated to soliciting donations of valuable, new merchandise from American corporations and redistributing them to members, other nonprofit organizations, churches and schools. Federal income tax deductions are provided to corporations that donate excess inventory to qualified schools and nonprofit organizations, which NAEIR helps secure and channel. Donor companies have included Microsoft, Gillette, Sauder Furniture, General Electric and thousands of other manufacturers, wholesalers and distributors. NAEIR was founded in 1977 by Norbert C. Smith, a former aircraft parts manufacturing executive. It is headquartered in Galesburg, Ill.
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