RolePlayGateway [ http://www.roleplaygateway.com/ ]
Aims to provide an open roleplaying community in which roleplayers have the opportunity to build lasting friendships with one another through their common pastimes, while offering the tools and guidance to make it possible for roleplayers of all skill levels to improve upon their abilities and aptitude in related skills.

Roleplaying Tips [ http://www.roleplayingtips.com/ ]
Check out thousands of roleplaying tips and gamemaster articles.