There is a good explanation of this from the IRS itself. You can find it on their web page at: http://www.irs.ustreas.gov/prod/bus_info/eo/contrib.html/ Susan Wageman Grants Manager [log in to unmask] The Tech Museum of Innovation (408) 279-7178 145 West San Carlos Street fax (408) 279-7149 San Jose, CA 95113 USA http://www.thetech.org