wbdent I almost forgot to answer your inquiry. Anyone can apply for a non-profit organization. I have another web site that is registered as a non-profit organization. You can do it right on the internet. The only stipulation is that your organization can not make more then $5,000 a year. I called and talked to the IRS on this when I did it for my other web site. If you want you can check with you lawyer if you want. I have no problems with that.