Many small advertisers start with a sole proprietorship evade the costs of forming a corporation or LLC. This is a wise decision as statistics show that a lot of small businesses lose money for the first several years. Egg and sperm donation is not a product. Whether it was, may be illegal to be the selling of human areas of the body (organs and tissue) is illegitimate. It is also not program currently under most peoples understanding. So, surrogacy isn't yet defined by the Internal revenue s...