Good point Loren - Claire (my wife) is looking at the work that it would involve, and will be able to explain it all to Clay and anyone else who is interested. Briefly, I think that to get the kind of status where people can deduct contributions to the group we'd need a board, which might not be much more than we already have with the 'mythical' treasurer etc :). Will post more when I know. Cheers, Paul > You should also ask her what are the drawbacks of filing for nonprofit > status. > > Loren