Hello I would appreciate any thoughts, comments and advice on the subject. I have been teaching karate for many years now for free. Accepting donations if given with most years not having donations cover my costs for giving the classes. While I don't mind putting in for the rest to cover the overhead it would also help if I could write off such expenses on my income taxes. Other advantages would be to put myself as an paid employee so I can deduct my own training costs and other MA related expenses as it would now be my profession. My students could now also write off their donations. My main purpose is to spread the martial arts and the NPO model seems perfect for my goals. Thanks for your thoughts.