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On 14/07/19 20:25, Robin H. Johnson wrote [as excerpted]: |
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> |
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>>> - Apply to convert from for-profit to non-profit 501(c)(6) |
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>> We have discussed this before, a 501c6 does not match our purpose, does not |
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>> support charitable donations being tax-exempt for the donator, and we have no |
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>> intent of lobbying/supporting politics. |
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>> |
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>> The 501c6 idea justs needs to go away. |
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> The charitable donations only really apply for tax residents of the USA. |
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> Very few countries permit cross-border charitable donations like this |
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> (Canada for example permits it only if you earn a US income or the |
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> recipient is certain universities). |
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> |
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> For the FY2019 that just closed, as a quick analysis, our paypal gross |
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> donations is approximately USD 15400.00. Of that, at least USD 9000 came |
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> from non-US sources. |
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> |
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> Lobbying is a broad definition: encouraging usage of Gentoo can be |
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> construed as Lobbying. |
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> |
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> At a broader level in IRS definitions: |
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> 501(c)(3) |
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> Operated exclusively for charitable, educational, religious, literary, |
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> or scientific purposes |
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> 501(c)(6) |
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> Operated to promote a common business interest, and to improve business |
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> conditions in the industry |
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> |
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> Is Gentoo Linux a: |
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> - charitable purpose: no |
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> - educational purpose: no |
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> - religious purpose: no |
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> - literary purpose: no |
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> - scientific purpose: no |
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> - common business interest: YES |
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> |
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> It's on this basis that the IRS has denied 501(c)(3) existence to other |
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> organizations who produce "general purpose software". The Open Source |
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> Institute HAS written about this before in depth: |
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> https://opensource.org/node/840 |
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> |
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> Also please strongly note their closing: |
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> "Any FOSS project considering whether to incorporate or to apply for |
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> tax-exempt status should seek the advice of an attorney experienced with |
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> the laws and regulations applicable to exempt organizations." |
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> |
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> |
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First and foremost, IANAL, etc. |
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|
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I personally hold an Amateur Radio license, and the purpose for which I am |
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entitled to make radio transmissions is stated explicitly as 'educational |
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use'. It is to share the knowledge and experience of the technology used, |
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and not for broadcast purposes, or any other purposes (including emergency |
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use, although the RAYNET organisation likely has some discretion here). |
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|
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I would argue that Gentoo is used for Educational means .. and I'm sure |
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I've seen it documented such, that it is to encourage it's users to learn |
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about software and computer systems, and how they may be used. I believe |
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that Gentoo is in a relatively unique position amongst distributions, as a |
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meta-distribution on which others are based, not to need to emphasise the |
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exclusive use of the software within it as it's only application. |
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|
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I'm honestly not sure that you could even consider that devs actually |
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'lobby' for it's use .. that would tend to imply some organised action, and |
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I would still argue that what they were actually doing was simply promoting |
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the features of the distribution and not insisting on its use. That is |
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certainly my experience from eg. FOSDEM, and I would imagine that is the |
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case elsewhere too. |
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As initially stated, I am certainly not an expert on US or tax laws, but |
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that would be my reading of the organisation as it stands today. |
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