Bob Meetin noted: >>Being a non-profit is adequately cruel and >>unusual punishment in its own right -Bob Amen! ;-) I was trying to make sense of the requirement on the donation side from a tax perspective ... and there may be a grain of truthiness in there. If the Gates foundation gifts your group $100M, then yeah, they might want you registered in Delaware or whatever State they do their taxes out of. I could see that. But I really don't think Ohio is going to care about some individual trying to claim a $20 donation to your group as a 'charitable contribution' on their State income tax. And Texas doesn't even have a State income tax, so it really doesn't make any sense at all here. There can, however, be other reasons to register your NP in every State. If your org is fortunate enough to have a full or partial exemption from State Sales Tax ... then, okay, you might want to have your TPID registered in every State on the off chance that you might, someday, *buy* something from a supplier there and want them to leave off the Sales Tax. Anyway ... good luck and have Big Fun! RonL.