Hi Folks: Merrill suggested that we should be forgiven since our intent is to be a non-profit. Merrill, I agree with you, but the IRS won't. The IRS relies on actual form and they are not very understanding. Incorporation can be done in two to three days once we decide on what form to have, where to incorporate, etc. I guess what I should do is post the requirements for incorporating as a Florida not-for-profit organization. Then we can fill in the blanks and get this done. I will also post up what it's gonna cost. Art