SRS briefly discussed incorporation earlier, and such business issues are Max's, of course, as long as Mudcat remains a sole proprietership operation. I don't know a lot about taxes in the UK, Canada, Oz or elsewhere...and I wish I didn't have to deal with them in the US...but a lot of regular Mudcatters are in the US and so, of course, is Max. If he decides to pursue this, it is only one step further to become incorporated and become certified as an IRS 501(3)(c) organization. (More here) That way, US contributors can get a tax break on donations...probably not important to anyone but jimmyt, but every little bit helps.