I think that tax-exempt status will happen when we line up corporate sponsors to pay for the accounting. There are hardware manufacturers and so on that we can nudge about this. I'm reasonably good at this sort of begging (I brought in a 2.5 million ARPA grant for Pixar, etc.) Bruce -- Bruce Perens <Bruce@Pixar.com> Pixar Animation Studios Toy Story: > US$177M domestic box office receipts and an Oscar so far.