By Christopher Muther, 04/15/99

This year I thought it was going to be different. I carefully planned and strategized, and even held onto my receipts. Despite all the advanced masterminding, I still owe taxes for 1998. At this very moment, someone at the Internal Revenue Service is slipping my check into Uncle Sam's trousers, leaving me with little but my imagination to figure out what to do for fun over the next week.

This isn't a new situation for me. Budgeting isn't my long suit, and when it comes time to settle the tab, I'm often a few dollars short (purely coincidental, of course). When planning a night out, I'm usually trying to figure out where I can go for free.

RELATED COVERAGE A seven-day sampler of freebies: Friday, April 16 Saturday, April 17 Sunday, April 18 Monday, April 19 Tuesday, April 20 Wednesday, April 21 Friday, April 22 And don't forget the Hatch Shell

Fortunately, Boston is a great place to live if you're financially impaired (either by habit or circumstance). Every day and night things are happening that don't cost a cent - from celebrity talks and readings to movies and concerts. It's just a matter of knowing where to look.

Now, when planning a day or week of free things to do, remember to be realistic. You're not going to get stadium seating-style movies or Broadway-caliber musicals for free. But you may find a future rock star playing in a student concert at Berklee or see an Academy Award-winning movie at the Boston Public Library.

Libraries
When you think libraries, don't just think books.

Art galleries
While many of Boston's biggest art museums have free afternoons, there usually isn't any need to wait if you have a craving to see art.

Night spots
Live music and dancing are often free around town.

Museums and lectures
The trick to checking out the local institutions is finding out when free days are offered.

Colleges
Among the best places to sniff out free events are the dozens of colleges in the Boston area.

Christopher Muther is a freelance writer.