Abstract: A business arrangement is provided herein. In the arrangement, a first business entity (203) is provided which has a transaction card associated therewith that the first business entity manages. A contract is executed (207) between the first business entity and a second business entity (205). Under the terms of the contract, (a) the first business entity agrees to issue credit or debit cards to the second business entity and to manage the cards, (b) the second business entity agrees to pay the expenses incurred against the cards and to pay a management fee to the first entity, and (c) the second business entity further agrees that the cards shall be used solely for tax deductible business expenses.