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The new corporation will draw the two or three dedicated Thunderbird programmers out from under their current Firefox umbrella and hire new staff, Baker said. As with its sister Mozilla Corp., the foundation set up the corporation as a convenient legal mechanism to meet overall Mozilla Foundation goals, not to be a moneymaking business, she added. The dynamic nature of the e-mail business was on display Monday when Yahoo, which operates a leading Web-based e-mail service, spent $350 million to acquire Zimbra, which develops open-source software that gives Web-based e-mail much of the feel of PC-based e-mail software. Zimbra also offers an offline version that lets people read and write e-mail from computers when they're not connected to a network, further blurring the boundaries between Web- and PC-based e-mail software.