This booklet explains the concept of a community exchange system (CES), or barter system, for the exchange of goods and services and describes how to set one up. The booklet is concerned only with nonprofit, voluntary organizations. The booklet is organized in four sections. The first section introduces the community exchange systems idea and explains how an exchange works. The second part of the booklet contains questions that people ask about community exchange systems and answers to those questions. In the section the setting up of an exchange is detailed. Topics discussed include the following: forming a nonprofit organization, accounting, recording and accounting in exchange dollars, goods and services list, administration expenses not covered by Federal dollars, trading guidelines, and promotional work. In the concluding section, the fundamentals of a community exchange systems are summarized. Appendixes to the booklet provide sources of further information on CESs in British Columbia, examples of goods and services lists, and an income tax interpretation from Revenue Canada. (KC)