Dear Nathaniel, You asked me to explain in writing, why I advise a charitable trust rather than a non-profit corporation to receive 501(c)(3) income tax exempt donations to your orchestras (and proceeds from ticket sales). The reasons are simplicity and administrative economy. a) for a non-profit corporation you need to recruit members who hold meetings at least annually, and elect a Board Directors which must meet with sufficient frequency to discharge its legal obligations. The members and the Directors must be in communication with each other; such communication is likely to generate issues which are spurious and or misunderstood, and absorb time and energy which you need for your musical activities. b) a charitable trust requires only two trustees who can communicate informally as frequently as necessary; and far more efficiently than the more numerous members of the corporation and its Board of Directors. Attached is a Charitable Trust Template published by the IRS. Read it. If there's anything you don't understand, ask me. Identify a potential Donor with ten dollars to spare, and find two congenial and cooperative Trustees. As soon as they date and sign the document and appoint you as musical director, you're off and running in the non-profit orchestra business. The IRS doesn't even require notarized signatures, although if not too inconvenient for the signatories, notarization seems desirable. The trust's name can be anything, provided it includes the words: "Charitable Trust." The Trust can serve as umbrella for as many orchestras as you wish. Let Harvard be your role model. Harvard is umbrella for a College, a Graduate School of Arts and Sciences, a Law School, a Medical School, a Business School, a School of Design, a School of Education, a Dental School, an Art Museum ... And as for fund-raising, Harvard would make Midas turn green with envy. It's a model of what St Paul meant when he wrote: The greatest of these is Charity.