Return-Path: X-Original-To: apmail-legal-discuss-archive@www.apache.org Delivered-To: apmail-legal-discuss-archive@www.apache.org Received: from mail.apache.org (hermes.apache.org [140.211.11.3]) by minotaur.apache.org (Postfix) with SMTP id 8F8C5105EF for ; Fri, 28 Jun 2013 23:28:36 +0000 (UTC) Received: (qmail 69029 invoked by uid 500); 28 Jun 2013 23:28:36 -0000 Delivered-To: apmail-legal-discuss-archive@apache.org Received: (qmail 68813 invoked by uid 500); 28 Jun 2013 23:28:36 -0000 Mailing-List: contact legal-discuss-help@apache.org; run by ezmlm Precedence: bulk List-Help: List-Unsubscribe: List-Post: Reply-To: legal-discuss@apache.org List-Id: Delivered-To: mailing list legal-discuss@apache.org Received: (qmail 68806 invoked by uid 99); 28 Jun 2013 23:28:36 -0000 Received: from nike.apache.org (HELO nike.apache.org) (192.87.106.230) by apache.org (qpsmtpd/0.29) with ESMTP; Fri, 28 Jun 2013 23:28:36 +0000 X-ASF-Spam-Status: No, hits=-2.3 required=5.0 tests=RCVD_IN_DNSWL_MED,SPF_PASS X-Spam-Check-By: apache.org Received-SPF: pass (nike.apache.org: local policy) Received: from [128.149.139.106] (HELO mail.jpl.nasa.gov) (128.149.139.106) by apache.org (qpsmtpd/0.29) with ESMTP; Fri, 28 Jun 2013 23:28:30 +0000 Received: from mail.jpl.nasa.gov (ap-ehub-sp01.jpl.nasa.gov [128.149.137.148]) by smtp.jpl.nasa.gov (Sentrion-MTA-4.3.1/Sentrion-MTA-4.3.1) with ESMTP id r5SNS4hW023153 (using TLSv1/SSLv3 with cipher AES128-SHA (128 bits) verified NO); Fri, 28 Jun 2013 16:28:05 -0700 Received: from AP-EMBX-SP40.RES.AD.JPL ([169.254.7.233]) by ap-ehub-sp01.RES.AD.JPL ([169.254.3.36]) with mapi id 14.02.0342.003; Fri, 28 Jun 2013 16:28:04 -0700 From: "Mattmann, Chris A (398J)" To: "legal-discuss@apache.org" , "dennis.hamilton@acm.org" Subject: Re: OSS 501(c)3/501(c)6 designations Thread-Topic: OSS 501(c)3/501(c)6 designations Thread-Index: AQHOdErBo2871nsc6U2AVQM9vOvqFplLvgqAgAB6nQD//40HAA== Date: Fri, 28 Jun 2013 23:28:03 +0000 Message-ID: In-Reply-To: <003701ce7455$f2ad02f0$d80708d0$@acm.org> Accept-Language: en-US Content-Language: en-US X-MS-Has-Attach: X-MS-TNEF-Correlator: user-agent: Microsoft-MacOutlook/14.3.5.130515 x-originating-ip: [128.149.137.113] Content-Type: text/plain; charset="us-ascii" Content-ID: <1BB4C73EF968964FB8BAF818F5B1606B@ad.jpl> Content-Transfer-Encoding: quoted-printable MIME-Version: 1.0 X-Source-Sender: chris.a.mattmann@jpl.nasa.gov X-AUTH: Authorized X-Virus-Checked: Checked by ClamAV on apache.org Not panicking just said "yikes". Trust me, I'll survive :) ++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 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: "Dennis E. Hamilton" Organization: NuovoDoc Reply-To: "legal-discuss@apache.org" , "dennis.hamilton@acm.org" Date: Friday, June 28, 2013 4:19 PM To: "legal-discuss@apache.org" Subject: RE: OSS 501(c)3/501(c)6 designations >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] >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." >Reply-To: "legal-discuss@apache.org" >Date: Friday, June 28, 2013 2:31 PM >To: "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.html >> >>--------------------------------------------------------------------- >>To unsubscribe, e-mail: legal-discuss-unsubscribe@apache.org >>For additional commands, e-mail: legal-discuss-help@apache.org >> > > >--------------------------------------------------------------------- >To unsubscribe, e-mail: legal-discuss-unsubscribe@apache.org >For additional commands, e-mail: legal-discuss-help@apache.org > > >--------------------------------------------------------------------- >To unsubscribe, e-mail: legal-discuss-unsubscribe@apache.org >For additional commands, e-mail: legal-discuss-help@apache.org > --------------------------------------------------------------------- To unsubscribe, e-mail: legal-discuss-unsubscribe@apache.org For additional commands, e-mail: legal-discuss-help@apache.org