APC, as one whose business is providing musical activities for, among others, some low-budget and non-profit facilities, I appreciate your approach of asking at least for a "modest fee." There is, at least in the US, another reason for doing that, as well.

Under IRS rules, if an activity is "business," you can fully write off any and all expenses involved in that activity (including about $.035 per mile for travel). Theses are business expenses (Schedule C) that you can count against your income even if you don't itemize deductions. If it's "charitable contributiobn" (if the facility has the right tax-exempt status), you can deduct only about $.12 per mile plus any actual expenses --if you itemize deductions. If it's a "hobby'--which it would be considered if, say, you performed gratis at a place that's not counted as a charitable organization--you wouldn't be able to write off any of your expenses.

If you are a professional (paid) musician, you may be able to write off some free performances as advertising/publicity/promo, but I believe that amateur musicians--no matter how good they are--usually can salvage very little of their actual costs of providing music to nursing homes and the like, because the IRS considers it a "hobby" or because they take the standard deduction instead of itemizing.

Genie