Is "Cortland Music" a Business,
a Non-Profit, or What?
On March 30, 2006, I filled out the paperwork to register myself "doing business as" Cortland Music in Cortland County. This seemed like the simplest way to proceed. It allows me to fund raise by selling things (like CDs) and collect sales tax legally. The disadvantage is that donations cannot be treated as a tax deduction, since I do not have 501(c)(3) status. The spirit of the business is that of a non-profit, but without the legal status or a board of directors, etc..