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The word act, as used in the term Act of Congress, is a common, not a proper noun. The capitalization of the word act is deprecated by some dictionaries and usage authorities. Some writers, in particular the U.S. Code, capitalize Act.
ACT is a private, not-for-profit organization. It was founded in 1959 by E.F. Lindquist and Ted McCarrel. The organization was granted federal income tax exemption in 1965. The national headquarters are located in Iowa City, Iowa.