[OpenAFS] Re: [OpenAFS-devel] An open letter from the OpenAFS Council of Elders
Tue, 13 May 2008 10:14:43 -0400
On May 13, 2008, at 9:31 AM, Jeffrey Altman wrote:
> Steve Simmons wrote:
>> We're a state-funded institution as well, so 501c(3) for OpenAFS
>> doesn't mean that much to us. But it can make a big, big difference
>> for corporations or individuals donating funds or equipment. If I
>> had enough bucks in my pocket to pay for, say, the native windows
>> client implementation, I'd save 35% by giving to the foundation
>> rather than paying SN/etc. As a corporation (say, Sun, IBM, HP) I'd
>> get pretty much nothing by giving hardware to SN or an individual.
>> By donating it to the 501, I can deduct the cost. Ditto for
>> donating my proprietary OS software that I'd like to have AFS work
>> correctly on.
> I think you are overstating the benefit. A corporation that deducts
> cost of OpenAFS development in full as a business expense will
> receive a
> larger tax write-off than by donating cash to the Foundation.
> that has been fully depreciated prior to donation also has no value
> the perspective of the corporation taxes.
Correct. On the other hand, having software developed by donating avoids
a number of, er, interesting corporate issues. You don't have to develop
the internal expertise needed before beginning the work, you don't
an existing employee nor hire another, ya-da, ya-da. If you have a
specific need, donation can be cheaper and easier than getting a
And I was kind of hoping companies would donate their relatively new
to make sure AFS runs on it, not fully depreciated stuff. Something
the newest iteration of SPARC, etc. There's definitely a deduction for
company in such a case, tho nothing like the full retail value. I've not
looked in a few years, but full depreciation used to take three to
depending on which schedule you use. At that point there's some
to if we'd even want it.
> The Foundation has a need to demonstrate that it is publicly
> As a result contributions of cash, copyrights which were purchased
> through development contracts with commercial development houses,
> donations of new hardware, donations of OS or DevTool licenses,
> etc., anything that has a market price can help demonstrate public
> Copyright contributions that are not the result of a market purchase
> have no value according to the IRS because the value cannot be
> fairly determined.
True. I was thinking of 'donating my proprietary OS software' in the
HP giving the Foundation new copies of HP/UX as it comes out,
various software they'd like AFS to run on, etc. Licenses and