What about fiscal year overlap for FoP members (tax letters, tax deductible versus non-tax-deductible from partial years to other partial years, etc). What abut tax deduction upon upgrade to another level? What about the initial delay for contributions-based memberships? We need to walkthrough actual transactions to see which option should be used; the devil is in the details. Meredith recommends contributions-based will have the least number of complications. -- Lamar Owen Chief Information Officer Pisgah Astronomical Research Institute 1 PARI Drive Rosman, NC 28772 828-862-5554 www.pari.edu