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The International Directory of Young Entrepreneurs lists member profiles, affiliated organizations, business opportunities, and business services. Quarterly. $36/year US, $39 NA, $46 elsewhere. Benjamin Kyan ([email protected]); +1 800 455-4393. [9/18/94.]

The Small Business Administration has augmented its SBA Online BBS with WWW, Gopher, and FTP servers: http://www.sbaonline.sba.gov, gopher://www.sbaonline.sba.gov, and ftp://www.sbaonline.sba.gov. [[email protected], net-hap, 10/18/94.]

TINS' Dual-Use Marketplace is a TRP-funded project to publish online descriptions of licensable technologies, requests for technologies and collaborations, a database of resource organizations, info on technology business development, and pointers to other such collections such as "High-Tech Texas" and "Texas Research Centers." Free for the year starting 1/1/95, then possibly $50-$200 per organization. Neil Brien ([email protected]), 512/338-3283. [tinsadm @tins.technology.org. Bob Nidever ([email protected]), dual-use, 11/10/94.]

If you need alliances or venture funding, look to the annual American Electronics Association conferences in Monterey, CA. This year they had top executives from 270 public high-tech companies and 800 investors and security analysts. Each company gives a dozen 50-minute presentations, for 1-30 potential investors. [James J. Mitchell, SJM, 10/23/94, 1D.] (A directory of AEA members is available, and a popular job-hunting resource in California libraries.)

How do you form a non-profit organization? Order IRS package 1024 from (800) TAX-FORM if you want a federal tax exemption. Then order state forms -- Form 3500 in CA, from the Franchise Tax Board at (800) 852-5711. Be prepared to submit a detailed budget. If you want to incorporate, you'll probably need an attorney -- but you can get forms and a 30-page Corporations Check List for $5, from the Secretary of State, Attn: Corporations Division, 1230 J. Street, Sacramento, CA 95814. You'll have to pay $30 to file articles of incorporation, plus $10 to register your name -- send three choices -- and $5 to file an annual statement of officers. If unincorporated, register your name with the Special Filings Div. for $10. [Andy Bruno and Gwynne Young ([email protected]), SJM, 9/27/94, 2C.] (Nolo Press has do-it- yourself incorporation books if you have more time than money. First make sure you need to incorporate or to be a non-profit, as each requires additional paperwork and legal expense.)

The GNN Personal Finance Center is sponsoring a Q&A session with Certified Financial Planner Judith Martindale, through 11/21/94. Submit questions on http://gnn.com/gnn/meta/finance /feat/martindale/index.html. [Abbot Chambers ([email protected]), 11/8/94. net-hap.]

I noted in V4 N40 that self-employed US workers are losing their 25% tax deduction on health insurance. Richard Fritzson's accountant claims to have an "IRS approved" way around that. Hire your spouse for legitimate work, then extend 100% medical benefits to the families of all employees. You do have to pay a bit more in social security taxes. [[email protected], 10/20/94.]