Dear Nigel,

> This will immediately cause a rise in the cost of running the RIPE as we will
> be liable for Dutch corporation tax. Up until now the membership hasn't
> wanted this.

Yes, but if profit will be near 0, then Dutch corporation tax will be 20% * 0 euro = 0 euro.

Lets see RIPE Budget for 2011 year. Profit 1 023 kEUR. Corporate tax: 25% (while profit >200kEUR). It is 256 kEUR. Total income: 18 550 kEUR. So real corporate tax is only 1,38% from our Income. 

The main Value which get any LIR from RIPE are IP adresses. So price must be depend from count of IPs. Most of members pay too high price in case when RIPE has non profit status. May be make sense to develop second budget and charging scheme in case when RIPE will be switch status from non profit to profit Organisation?