I saw Sukie's post on non-profits and registering. I missed the beginning of the thread, but I hope some of this will help out. There are two IRS publications (557 and 526) that answer most questions ad nauseum about what can and can not be deducted. Anyone can give anyone else a gift. If you want to claim it on your taxes, there are a few stipulations: 1) must be made to a qualified organization (see publications for list, but most shelters, if they are separate from the owners, would qualify) 2) must have correct documentation. Any single gift less than $250 just need canceled checks of credit card statements. When the gifts get bigger or include non-cash items it gets more complex. It should be noted, that time and money spent volunteering, if documented correctly, can be written off as well. While registering as a charitable organization is not necessary, it does lend credibility, because registered organizations need to meet more rigorous reporting standards. James, Melissa, Kassidy & Jasmine Loving: Bebe, Riley, Fred & Max Missing: Wheezer, Pym, Rikki, Jako [Moderator's note: The earlier thread concerned the UK, but this is helpful info too, of course. BIG] [Posted in FML issue 4406]