musicmic, thanks so much for the info.  I'd be interested in the project you and Susan are working on.  One "senior market" I have not even begun to tap, really, is the adult foster home market.  One proprietor called me, unsolicited, recently, and hired me to do a 90 min. program twice a week on an ongoing basis.  Not all of them hire at all, and some pay less than she does, but a few more like that one and I could forget about the facilities that play hard to get.

Bev and Jerry, thanks for the school info.  Re taxes, though, how do you get by with writing off clothing/costumes.  The IRS rule is that if it can be worn on the street it's not a legitimate business expense, even if you allegedly bought it for your performances.  The story is told that Liberace had a tussle with the IRS over HIS costumes--until his accountant asked the IRS agent, "Come, now, would YOU wear a costume like that on the street?"  I can write off my sombrero and I could write off a silly plastic green hat for St. Pat's, but I can't write off the peasant type blouse or Mexican-style skirt or the green outfits I use for St. Pat's or a red jacket I buy for Christmas gigs.  But you're right that as a "full time musician," you can deduct (i.e., count as a Schedule C business expense) just about any goods, services, and transportation expenses that have to do with research, skill development, promotion, performance enhancement, business management, etc.  (If you buy a computer and use it partly for personal use, though, you may have to prorate the part that's used for business.)  If I buy CDs that are of the types of music I do in my work (pretty much anything but classical, rap, and hard rock), they can legitimately be called research or program development; if I buy a CD of LL Cool J or of Beethoven's Ninth, that would be a harder case to make, and I wouldn't even try.

And, Mark Cohen, if you ever do host a Mudcat gathering in Hawaii, I will make it a business trip.  I need to learn some more Hawaiian songs, learn more of the language, and learn the Hula, since I do Hawaiian theme programs at quite a few facilities.

Great story, Art!  Being realistic, I'm not a good enough guitarist or singer to be asked to open solo for the kinds of folks you have done for, though duos and trios are a different matter.  (I realize that a lot of "solo" acts use studio musician and back-up singer types for their gigs, of course.)   And my professional recordings, with overdubbing, etc., are fine, I think.  But some programs are booked mainly for the kinds of music one presents and the background info one gives on the songs, as well as rapport with the audience, and not for one's instrumental virtuosity or Carnegie-Hall calibre voice, and that's attainable.  There really is a wide range of opportunities for paid gigs for singers/instrumentalists/storytellers/songwriters at a range of skill levels.

BTW, Art, was that an "unabased" plug or an "unabashed" one?  *G*

Genie

PS, Art, Happy (belated) birthday!