[Foundation-discuss] Re: [OpenAFS-announce] Foundation Update 3

[Jeffrey Altman]

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On 3/12/2013 11:31 AM, Jeffrey Altman wrote:
> There is a growing legal consensus that a project which receives

Following up to my own post.  The phrase "growing legal consensus" was a
poor choice as it implies the opinion of the majority.  The proper
phrase should have been "increasing legal thought" since there have been
an increasing number of publicly stated opinions but it is hardly a
majority.

> substantial portions of its source code from private commercial entitie=
s
> or those which have as significant beneficiaries private commercial
> entities will not be approved for charitable status under Title 26,
> Section 1.501(c)(3)-1.
>=20
> Back in 2000 when OpenAFS was formed more than 85% of the source code
> contributions originated with academic and scientific organizations or
> individuals.  Today more than 85% of the contributions originate with
> for-profit commercial support providers.  In addition, the use of the
> software is not restricted to academic, scientific and not-for-profit
> organizations.  As a result it will be very difficult for OpenAFS to
> successfully pass an Exempt Organization Technical Review.
>=20
> Given the current degree to which the OpenAFS software is driven by
> commercial interests the best fit for a Foundation to be formed under
> Title 26, Section 1.501(c)(6).  As such the Foundation would be a
> Business League which manages the source code for the benefit of the
> member organizations.

If the Foundation is going to be formed with the intention of obtaining
(c)(3) status, one of the crucial facts that will need to be
demonstrated is independence from private interests.

> Another alternative that is selecting a 501c4 civic association or
> social welfare organization.  This approach is being considered for FOS=
S
> organizations that primarily consist of individual contributors and
> which have as a primary responsibility the promotion of FOSS policies.
>=20
> My second concern is that there is no mention of the business plan for
> the organization without which it will be impossible to judge how the
> organization will carry out its mission as described in its Articles of=

> Incorporation and Bylaws.  When the MIT Kerberos Consortium plan was
> shopped to the relevant community it included a seven year road map
> including goals, projects, staffing, budgets, membership, and funding
> raising targets.  I do not believe the viability of the Foundation can
> be judged without such a plan.  A business plan will also be a key
> document necessary to argue to the IRS for whichever tax exempt status
> the Foundation eventually pursues.
>=20
> Jeffrey Altman

Jeffrey Altman




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