The greatest obstacle facing the park, recreation, and conservation movement today and in the future is adequate financing. Competition for both tax dollars and contribution dollars is so intense that park and recreation agencies must develop more effective finance programs and requirements attuned to total community needs. Although the need to find new and expanded sources of funds is paramount, there is no set pattern for developing an effective community finance program. Each agency and every community differ in needs, scope, environmental setting, funding required, and resources available. It is vital that there be cooperative and coordinated effort to provide adequate programs, facilities, and services to meet today's and tomorrow's needs and demands. Only with full involvement and active participation of the citizens in developing the community finance program can there be the understanding, appreciation, and necessary support of adequate finance programs for park, recreation, and conservation services. In the final analysis, if the needs and demands of more and better programs, facilities, and services for the American people are to be met, we shall need new approaches, cooperative effort, forceful determination, dynamic leadership, and a real commitment. Included in this guide are chapters on grants, loans, bonds, fees, concessions, gifts, taxes, and land acquisition. (Author/JH)