As the New Year is just round the corner, the markets are flooded with new calendars for 2007, most of them featuring semi-nude pictures. In one of them, Miss December is shown wearing nothing but a Santa hat and a smile.

One such organization is The Humane Society in the city of Jefferson, about 50 miles west of Milwaukee. It is one of the many nonprofit organizations from Australia to Wisconsin selling tastefully nude calendars for next year.

The women featured in the calendars in the beginning range from mid 50s to early 70s.

The society was developed in 2000 when they sold a calendar of discreet nude photographs of themselves to raise money for cancer research.

According to Humane Society executive director Lisa Patefield, the calendar's other pictures are equally artistic and her group expects to raise $30,000 through the sale of 1,500 calendars.

"For nonprofits, it's getting tough to raise money," Patefield said. "In order to be competitive in fundraising, you have to come up with something new, something exciting."