As far as paying people to help with the rescue, If she seeks some tax advice, there may be some work-arounds/loopholes that could spare her from having to pay taxes for 'employees' I know, I have owned businesses in the past that required some side help, and I (and my partners) could pay individuals up to $600 at that time before we had to actually claim them as an employee, and pay taxes on them. I think that $600 limit has changed, and I think it is much lower now, about $400.... I would have to look back into some records to see how we classified our casual help to bypass that 'employee' status until that $ limit was reached... I dont know if those loopholes exist with the 503c-3/non profits status, but would be worth them looking into... Howard [Posted in FML 5811]