If it's a non-profit (i.e. 501-C3 organization), just give it to them and take an in-kind tax deduction. Figuring out what that's worth will be a problem, but Emily's suggestion sounds like more work than it's worth for a one-time deal. And, if you involve Stanford in the deal, they'll want their pound of flesh and you'll find that a hassle.
Roger
There's nothing special about not-for-profit organizations that makes them worthy of having things given to them which are of monetary value to other customers. In general, as well, giving something of value away does not help you when you start actually needing to be paid for that something. It sets a bad precedent both for the valuation of the something and for you as a creator of valuable things. And, when you can't provide the something the next time, the not-for-profit organization doesn't like to discover that they actually have to pay for it from the next person.
Getting paid a fair price for work that you do is life. If it's too much trouble then over the long run you end up going hungry, in debt and having to shift to some other kind of work.
Aschal has a chance to license a stock usage because he has images which are unique and useful to this prospective customer. How fortunate he is that the customer found him and he has the goods! Why should he give it away?
I did not suggest involving Stanford. I implied that Aschal works for Stanford and probably uses equipment in his work that he would have to own privately if he were self-employed. That equipment cost should be figured into the final price as though it was a cost to him, whether he rented the equipment or purchased it.
As for who to ask about the sales taxes and small business registration, you can join EP and search the archives of their discussion forum - sales taxes are regularly mentioned on their forum. But surely it would be easier to look in the phone book under State of California, or California State and find a number to begin with. Somebody, even in the office that manages income taxes, will be able to start you on the correct direction to find out about sales taxes. I suspect you could even search the state's web site and find the info.
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Emily L. Ferguson
mailto:elf@cape.com 508-563-6822
New England landscapes, wooden boats and races, press photography http://www.vsu.cape.com/~elf
