Thanks JHB. I was referring to UBI. But I'm glad you raised the sales tax issue, because I hadn't considered that. In our school district (as in many others) there are several schools in low income areas, where tax rolls are low, school supplies and equipment are in need of repair and replenishing, morale is low, and so is parent involvement. There has been some discussion of using network marketing business opportunities as a means of fundraising. This idea seems to have merit on many levels. If a PTO purchased participation in the "right" business opportunity, this could be a source of ongoing income, even after the current student body moves on. Supporters of the PTO could chose to launch businesses of their own, thereby seeeking to improve their own circumstance, but indirectly providing long-term financial support. Those with no interest in starting a business, could simply be customers, and in purchasing what they normally would anyway (as opposed to yards of wrapping paper, sweets or magazines) they would be subsidizing the PTO. This income "could", at some point, be substantial enough to cover expenses not covered by current state or county allocations. Perhaps more importantly, income for participating families in the area could increase. Schools with this level of financial support could actually become appealing. Participation eligibility could be dependent upon PTO participation and volunteering in certain civic events. The business model itself could serve as a modelling alternative for students who are currently tempted by gang affiliation, theft, the drug trade and other less savory activities aimed at "having more". A PTO of this type could be a beacon of hope to many for a myriad of reasons. And, since this model is based upon the collaboration of individual, independent, business owners, it does not require employees, nor would the success of fundraising efforts be dependent upon the efforts of one particular business entity. However, I would presume that PTO income derived in this manner would be considered UBI and such a PTO would need to hire someone to prepare and file tax returns. I like this idea because I envision a collaborative agreement between PTO's of this type and existing PTA's (where one is already present), allowing the PTO to donate a portion of its funds to the PTA while retaining authority over the balance in order to pursue its own school related agenda. And, the PTA agrees to promote the business opportunity for the betterment of the community it serves, while having more funds with which to pursue legislative and political issues. What are your thoughts?