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From: "Dennis E. Hamilton" <dennis.hamilton@acm.org>
To: <legal-discuss@apache.org>
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 <CDF363A6.EC3B2%chris.a.mattmann@jpl.nasa.gov>
In-Reply-To: <CDF363A6.EC3B2%chris.a.mattmann@jpl.nasa.gov>
Subject: RE: OSS 501(c)3/501(c)6 designations
Date: Fri, 28 Jun 2013 16:19:32 -0700
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Sheesh, don't panic.

The concern was companies using open-source organizations as a way of =
conducting commercial activity in a way that avoided taxes.  There might =
have been some concern with how sponsorships earned something for the =
sponsors, too, and other games.  That particular scrutiny is probably =
broader than open-source-related non-profit applications.  An odd twist =
on all of that was the requirement, settled on several years ago, that =
had church's with profit-earning components having to spin them out as =
taxable organizations.

That's beside the original concern that got so much attention lately =
over non-profit status for organizations that engage in political =
activity in ways that non-profit status proscribes.  (And hiding =
memberships and contributors which becomes a toxic combination.)  The =
IRS is supposed to throttle that kind of thing, but it is difficult to =
do.  Much subjectivity.

 - Dennis

-----Original Message-----
From: Mattmann, Chris A (398J) [mailto:chris.a.mattmann@jpl.nasa.gov]=20
Sent: Friday, June 28, 2013 04:01 PM
To: legal-discuss@apache.org
Subject: Re: OSS 501(c)3/501(c)6 designations

Yikes..

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
Chris Mattmann, Ph.D.
Senior Computer Scientist
NASA Jet Propulsion Laboratory Pasadena, CA 91109 USA
Office: 171-266B, Mailstop: 171-246
Email: chris.a.mattmann@nasa.gov
WWW:  http://sunset.usc.edu/~mattmann/
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
Adjunct Assistant Professor, Computer Science Department
University of Southern California, Los Angeles, CA 90089 USA
++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++


-----Original Message-----
From: "William A. Rowe Jr." <wrowe@rowe-clan.net>
Reply-To: "legal-discuss@apache.org" <legal-discuss@apache.org>
Date: Friday, June 28, 2013 2:31 PM
To: "legal-discuss@apache.org" <legal-discuss@apache.org>
Subject: OSS 501(c)3/501(c)6 designations

>We've known of it for a while, but now we have some specifics if you've
>missed the news of the week;
>
>programming.oreilly.com/2013/06/irs-wasnt-fond-of-open-source-either.htm=
l
>
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