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<HTML><HEAD><TITLE>Rates: For-Profit vs. Non-Profit</TITLE>
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<DIV><FONT face=Arial size=2>There are no tax implications. I don't think
you can write off a reduced rate. However, what you can do, is charge your
normal rate, then donate the reduction back to the organization. They get the
reduced rate, you get the tax deduction. If you're incorporated, I have no idea
how it works. </FONT></DIV>
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<DIV><FONT face=Arial size=2>Susan H. </FONT></DIV>
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<P><FONT face=Arial size=2>Folks,</FONT> </P>
<P><FONT face=Arial size=2>I know that sometimes people will provide a lower
rate to a non-profit organization, particularly if you believe in what they
are doing. I may get some work from a Non-Profit soon, and I was
wondering if anyone has a general rule of thumb about how you reduce your
normal rate, or how you might charge differently. Also, are there any
tax implications that you know of?</FONT></P>
<P><FONT face=Arial size=2>Thanks,</FONT> <BR><FONT face=Arial size=2>Dan
Waters</FONT> <BR><FONT face=Arial size=2>Quality Process Solutions</FONT>
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