Yes I got that reply from Karen... but as I replied to her... "Well, to you and I that may describe "non-profit", but at least here in GA "non-profit" means a registered incorporated 501c3" So... why do Rescues need to be licensed? And do you agree with the further hoops they must jump through to be registered/incorporated as a 501c3? (I hate dealing with IRS! My own taxes as a "hobby" are bad enough!!) They are NOT a 'business'. In most cases they are not a "facility". They are simply people trying to save dogs from needless death and are operating out of their house. Ginger Cleary, Rome, GA Never underestimate the ability of the hypocritical to hoodwink the sanctimonious. www.rihadin.com -----Original Message----- I didn't answer your question re rescue because I thought Karen did a masterful job of it, even citing IRS tax code. That's certainly her area of expertise. Sorry if you didn't like the answer, but it was complete, factual and I didn't think it needed clarification. *************************************************** ============================================================================ POST is Copyrighted 2006. All material remains the property of the original author and of GSD Communication, Inc. NO REPRODUCTIONS or FORWARDS of any kind are permitted without prior permission of the original author AND of the Showgsd-l Management. ALL RIGHTS RESERVED. ALL PERSONS ARE ON NOTICE THAT THE FORWARDING, REPRODUCTION OR USE IN ANY MANNER OF ANY MATERIAL WHICH APPEARS ON SHOWGSD-L WITHOUT THE EXPRESS PERMISSION OF ALL PARTIES TO THE POST AND THE LIST MANAGEMENT IS EXPRESSLY FORBIDDEN, AND IS A VIOLATION OF LAW. VIOLATORS OF THIS PROHIBITION WILL BE PROSECUTED. For assistance, please contact the List Management at admin@xxxxxxxxxxxx VISIT OUR WEBSITE - URL temporarily deleted due to AOL issues ============================================================================