Continuing to work on estate tax issues, I conclude that the immediate project should be to establish a music foundation that might begin to make a record of obtaining public funding in response to Nathaniel's concerts as distinct from receiving private funding through bequests in the wills of mommy and myself. How much private money a public foundation can receive before reverting to private foundation status, I don't (yet) know. A public foundation has the advantage over a private foundation, in that it could pay Nathaniel's expenses and even remunerate him for conducting. A private foundation, on the other hand, would be fined for "self dealing", if it entered into any transactions with a member of the founding family. Preliminary to chartering a non-profit corporation, one must identify: a) the members of the corporation, b) the directors of the corporation, and c) the officers (president, secretary and treasurer) of the corporations. In addition, a set of by-laws must have been adopted. Whom should I ask to be members of the corporation? Whom should I ask to be directors of the corporation? Whom should I ask to be officers of the corporation? Any suggestions?