<HTML>In a message dated 4/29/01 11:21:36 AM Central Daylight Time, mfarrel2@tampabay.rr.com writes: <BLOCKQUOTE TYPE=CITE style="BORDER-LEFT: #0000ff 2px solid; MARGIN-LEFT: 5px; MARGIN-RIGHT: 0px; PADDING-LEFT: 5px">There must be some way to raise funding for a couple pianos that would greatly benefit children of the area and the local arts. Any ideas????? Terry Farrell </BLOCKQUOTE> Terry Since you do the tunings and minor repairs pro-bono, perhaps you should consider doing the rebuilding the same way, but make it as a tax deduction. If you buy the parts, then those are a business expense. But donating your time is not going to be tax deductible. To get around that, you need to make a donation to the organization, and they pay you back. You do have to count this money as income, but you made a donation for the same amount, so it will come out even. (Be sure to have your business make the donation, not you personally.)  In return for doing the work, make sure you get lots of publicity, and have your name in all the programs, etc. for a period of time.   If this is not a good idea on your part, then, as Joe mentioned, there are lots of grants available. There are people who make a living writing grants. They get a percentage of the grant as a commission, only when the grant is paid. Ask a local school who they use to write grant proposals. Willem</HTML>