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I am not an attorney, however, the contributions are probably not tax deductible. However, if your support group became a non-profit corporation then they would be. The goals of such a support group could be to help PWP continue to live independently, help researchers, etc. Creating a non-profit (IRS status 501(c)(3)) are not difficult, however the government is making it more expensive each year. There are books in most library with basic sets of by-laws and articles of incorporation. These along with a group of people to be your board are the basics. The state, depending upon where you live, will want an incorporation fee of $10 to ?, and the federal government will want about $500 for the filling. The group need do nothing more than they are now as a support group, or some of you could do projects as the thoughts occur to you. Maybe, this is something we could use. If we had a national PD non-profit with each support group being a member group, something like Toastmasters International?????( yes, I belong to Toastmasters and I am a CTM----Capable Toastmaster---yes, I enjoy public speaking, even when my hand is shaking. If I am standing, my leg does not shake too much.) Just a possible answer and some random thoughts. Marling McReynolds [log in to unmask]