This white paper discusses Fax over Internet Protocol (FoIP), which enables the real-time sending of faxes over IP networks, detailing its advantages such as cost-effectiveness through least cost routing. It explores the technologies involved, including T.38 protocol for fax data transfer, and various methods for interfacing with VoIP systems and third-party calls. The document aims to inform readers about transitioning from traditional fax methods to modern IP-based solutions, ensuring improved efficiency and lower costs.