This paper reports on a survey of 55 organizations employing the virtual model. Based on survey responses and additional project and background information supplied by the organizations, this descriptive study develops a typology of virtual organizations including four distinct types: virtual teams, virtual projects, temporary virtual organizations and permanent virtual organizations. These four forms differed on the range of involvement of members, the membership of the group, organizational mission, and length of the project(s) undertaken. The four forms also differ in their use of information technology : fully virtual organizations using the Internet actively for connections, virtual teams and virtual projects relying more on the mature applications such as EDI, e-mail and fax and temporary virtual organizations relying more on groupware and WANs.