We’ve made a change at Undercurrent that may be of
interest to you — especially if you feel as passionate as
I do about reef preservation.
Last year I converted Undercurrent to a 501(c)(3)
  nonprofit charitable organization, with the approval of
  the IRS. Our new bylaws say, “this Corporation shall
  educate and inform scuba divers about health and
  safety issues and diving opportunities, while supporting
  conservation and animal welfare projects.”
Converting to a nonprofit has no practical effect on
  the publication, but it means that after normal expenses,
  whatever profit remains will go to charitable causes.
  In December, we gave our first contribution, $1125, to
  Seacology, an effective organization saving coral reefs
  (www.seacology.org). If I discover a project of special
  interest to Undercurrent subscribers — e.g., a marine
  park that needs a boat engine to chase down dynamite
  fishermen — I may even ask you for a tax-deductible
  contribution. Because contributions to foreign charities
  may not be tax-deductible, if, in your travels, you
  see a foreign project or activity that you would like to
  support and tax-deductibility is an incentive, we may be
  able to help.
I foresee no changes in our editorial policy. The
  Web has created competitive sources that affect all print
  publications, so we have developed our Web Site with
  eight years of issues and chapbooks, for those who want
  that research capability. But the print edition carries
  us, and as long as there’s a breath of air left in my aluminum
  80 — and I just had it topped off — we’ll continue
  to tell it like it is.  
Thanks for your support. Without you, there would
  be no Undercurrent.
Ben Davison