My income is under the $100,000 limit for IRA contributions and my wife earned a minimal income of around $500 reported to us on a 1099-MISC statement. I read somewhere that a spouse can contribute up to $2000 in an IRA for a non-working spouse. Can I make 1998 Roth IRA contributions of $2000 for both myself and my wife ... regardless of her income?

Yes, assuming you file a joint tax return and she is under age 70 1/2. If you make the contribution to her traditional IRA and she is not covered by a retirement plan where she works, that contribution to her IRA of up to $2,000 is deductible (as long as your adjusted gross on your tax return is below $150,000 or you are not covered by a plan at work either.) Or you can contribute to the Roth for her as long as the MAGI on your joint return is less than $150,000.

Isn't this fun? The choices we have!!!