Administration of a discount program for enabling participants to obtain discounts on goods and services through use of a discount membership card; Advertising services, namely, promoting the gift cards of others; Financial records management; Financial statement preparation and analysis for businesses; Income tax consultation; Income tax preparation; Insurance lead collection and matching services, namely, matching consumer requests for insurance policy quotes collected over the internet to pre-qualified insurance brokers, agents and agencies interested in those requests; Issuing gift certificates which may then be redeemed for goods or services; Matching borrowers with potential lenders in the field of consumer and mortgage lending; Matching consumers with real estate professionals in the field of real estate services via computer network; Merchandising services for inducing the purchasing public to buy the goods of others through a promotional gift redemption program; Preparing financial reports for others; Promoting the goods and services of others through the distribution of discount cards; Real estate sales management; Sales promotion for others provided through the distribution and the administration of privileged user cards; Tax advisory services; Tax and taxation planning, advice, information and consultancy services; Tax assessment; Tax consultation; Tax declaration procedure services; Tax filing services; Tax preparation