Hey I was thinking and mabee I'm way off. I read thru this thread again cause I thought something new was happening. Chris you are looking for a way to protect yourself from any liability and this is totally justified by the fact that for your efforts you make nothing. If we called ourselves a virtual club as google already describes us, and we took on a not for profit type club status would that not take away all the tax burden, and your only problem would be NOT having any cash transfer from one year to the next?