Intended to identify current and near future needs within the two-year mathematics community and inform the greater mathematics community of their special needs and problems, this publication presents the American Mathematical Association of Two-Year Colleges' (AMATYC's) guidelines for mathematics departments at two year colleges. Following introductory sections, the paper is divided in two parts. Part 1 focuses on the current status of the two-year college mathematics community. The section outlines pressing issues, such as increasing student diversity, the impact of technology, the growth of part-time faculty, and articulation facilitation; present needs such as student access to tutorial centers, faculty computer literacy, and well-equipped math labs; and actions required, such as increased faculty development, curriculum development, and support from professional organizations. Part 2 proposes model guidelines for two-year college mathematics departments, addressing five central issues: faculty preparation, responsibility, and workload; departmental organization and administration; curriculum; support services; and student guidance and enrichment. Recommendations include orientation and training programs for new faculty, access to computer resources for both students and faculty, use of open-ended problems and critical thinking, and extracurricular activities that complement student mathematical interests.