In early 1997, Cleon Daskalakis, a former professional hockey player and the founder of Celebrity Marketing, Inc., a sports marketing and event production firm, was watching a feature story on the local news about the struggles of a family with a young son who was seriously ill and, to enable him to get around, needed a special wheelchair and ramp for their home. Moved by the story, Mr. Daskalakis wanted to help and he assumed that given the clients he represented and the many friends that he had who were professional athletes, that it would be relatively easy to conduct a fundraiser to amass the approximately $25,000 that was necessary. What he found were numerous state and federal statutes regarding, among other things, charitable fundraising, tax status, and something called a 501 (c) (3). While Mr. Daskalakis, and others, where eventually able to raise the funds necessary to assist this family and their child, the process had impressed upon him the need for a better way.