Emily, Roger, thanks for replies, Following is the hardest part (quoted below), I need help with! I do not think it is a non-profit organization. I am using (or have used) my own equipment to create photos so I understand the rental fees. thanks again, Achal >When you figure out who to ask, and go ask them, they >will ask you to >pay a fee to register yourself as a business. You will >register as a >sole proprietor and, months later, they'll give you a >certificate and