Sign up to save your podcasts
Or
Share 0x4E: IRS Refusal Redux
Share to email
Share to Facebook
Share to X
Share to email
Share to Facebook
Share to X
Or
0x4E: IRS Refusal Redux
Bradley and Karen discuss the key differences between 501(c)(3) and
501(c)(6) organizations in the USA, and discuss recent refusals by the IRS
to grant such statuses to Open Source and Free Software orgs.
Show Notes:
Segment 0 (00:34)
status from the IRS is based on receiving some status governed by §170(b)(1)(A)
of the tax code. (Most Free Software charities, such as Conservancy,
are classifed as non-profit charities under §170(b)(1)(A)(vi).)
(05:10)
(05:50)
2013 tutorial, Community Foundations 101, most of the
501(c)(6) representatives who spoke argued incorrectly that the
differences between 501(c)(3)'s and 501(c)(6)'s were not
substantive. (10:50)
TV show Silicon Valley parodies the irony of for-profit
software companies claiming they make the world a better place.
(11:58)
Software. (15:02)
talk called Identity Crisis (15:21)
source was on the list of items the IRS gave additional scrutiny. (16:51)
post by Jim Nelson where Yorba's rejection was discussed; Yorba's
501(c)(3) application was previously discussed on was
discussed on 0x1C, and covered
in many other places. (17:46)
wrote a blog post about why she isn't worried for Conservancy's 501(c)(3)
status at this time. (18:30)
there's a dispute, it would go to USA Tax Court (19:00)
by the IRS, and Mozilla Foundation settled with the IRS. (20:22)
501(c)(6) status, as reported on Mark McLoughlin's blog. (25:10)
501(c)(3) denial letter from the IRS and Open
Stack Foundation's 501(c)(6) denial letter from the IRS. (The response
to the IRS from OpenStack, written by DLA Piper, OpenStack
Foundation's law firm, is also available, too. (27:15)
(31:40)
fresh stays fresh campaign, which includes the Nature's Pause Button
television commercials by the American
Frozen Food Institute, which is a 501(c)(6) organization. It's FY
2012 Form 990 is the most recent on available.
Dinner advertisting campaign that has existed for decades in the USA,
which is sponsored by the National Cattlemen's
Beef Association, Inc. which is a 501(c)(6) as well. It's FY
2012 Form 990 is the most recent on available. (35:40)
meat advertising campaign, which has also existed for decades but is
now called the Pork:
Be Inspired campaign, seems a bit more dubious in its non-profit
existence. It appears to be funded by the National Pork Board Foundation,
which is ostensibly a 501(c)(3) but has no
assets, revnue nor expenses, and appears to be a front for an
org called the America's Pork
Producers / Pork Checkoff, which appears to be some quasi-govermental
agency related to pork (in other words, it's pork for pork). More research would probably be needed to
figure out better what's going on here with regard to non-profit status,
but it seems that unlike the Beef ads, which are clearly funded by a
501(c)(6), this campaign is funded by a separate legislation, presumably
unrelated to §501(c). There is, BTW, also, a 501(c)(5) called the
National Pork Producers Council, which
appears to be where
the big money is (— not surprisingly — 501(c)(4)'s and 501(c)(5)'s often
make 501(c)(6)'s and 501(c)(3)'s look tiny by comparison). (36:13)
Segment 1 (39:43)
Conservancy
and OSI jointly announced a working group on IRS applications and
denials. (40:49)
Send feedback and comments on the cast
to .
You can keep in touch with Free as in Freedom on our IRC channel, #faif on irc.freenode.net, and
by following Conservancy on
identi.ca and and Twitter.
Free as in Freedom is produced by Dan Lynch
of danlynch.org.
Theme
music written and performed
by Mike Tarantino
with Charlie Paxson on drums.
The content
of this
audcast, and the accompanying show notes and music are licensed
under the Creative
Commons Attribution-Share-Alike 4.0 license (CC BY-SA 4.0).
View all episodes
By Free as in FreedomBradley and Karen discuss the key differences between 501(c)(3) and
501(c)(6) organizations in the USA, and discuss recent refusals by the IRS
to grant such statuses to Open Source and Free Software orgs.
Show Notes:
Segment 0 (00:34)
status from the IRS is based on receiving some status governed by §170(b)(1)(A)
of the tax code. (Most Free Software charities, such as Conservancy,
are classifed as non-profit charities under §170(b)(1)(A)(vi).)
(05:10)
(05:50)
2013 tutorial, Community Foundations 101, most of the
501(c)(6) representatives who spoke argued incorrectly that the
differences between 501(c)(3)'s and 501(c)(6)'s were not
substantive. (10:50)
TV show Silicon Valley parodies the irony of for-profit
software companies claiming they make the world a better place.
(11:58)
Software. (15:02)
talk called Identity Crisis (15:21)
source was on the list of items the IRS gave additional scrutiny. (16:51)
post by Jim Nelson where Yorba's rejection was discussed; Yorba's
501(c)(3) application was previously discussed on was
discussed on 0x1C, and covered
in many other places. (17:46)
wrote a blog post about why she isn't worried for Conservancy's 501(c)(3)
status at this time. (18:30)
there's a dispute, it would go to USA Tax Court (19:00)
by the IRS, and Mozilla Foundation settled with the IRS. (20:22)
501(c)(6) status, as reported on Mark McLoughlin's blog. (25:10)
501(c)(3) denial letter from the IRS and Open
Stack Foundation's 501(c)(6) denial letter from the IRS. (The response
to the IRS from OpenStack, written by DLA Piper, OpenStack
Foundation's law firm, is also available, too. (27:15)
(31:40)
fresh stays fresh campaign, which includes the Nature's Pause Button
television commercials by the American
Frozen Food Institute, which is a 501(c)(6) organization. It's FY
2012 Form 990 is the most recent on available.
Dinner advertisting campaign that has existed for decades in the USA,
which is sponsored by the National Cattlemen's
Beef Association, Inc. which is a 501(c)(6) as well. It's FY
2012 Form 990 is the most recent on available. (35:40)
meat advertising campaign, which has also existed for decades but is
now called the Pork:
Be Inspired campaign, seems a bit more dubious in its non-profit
existence. It appears to be funded by the National Pork Board Foundation,
which is ostensibly a 501(c)(3) but has no
assets, revnue nor expenses, and appears to be a front for an
org called the America's Pork
Producers / Pork Checkoff, which appears to be some quasi-govermental
agency related to pork (in other words, it's pork for pork). More research would probably be needed to
figure out better what's going on here with regard to non-profit status,
but it seems that unlike the Beef ads, which are clearly funded by a
501(c)(6), this campaign is funded by a separate legislation, presumably
unrelated to §501(c). There is, BTW, also, a 501(c)(5) called the
National Pork Producers Council, which
appears to be where
the big money is (— not surprisingly — 501(c)(4)'s and 501(c)(5)'s often
make 501(c)(6)'s and 501(c)(3)'s look tiny by comparison). (36:13)
Segment 1 (39:43)
Conservancy
and OSI jointly announced a working group on IRS applications and
denials. (40:49)
Send feedback and comments on the cast
to .
You can keep in touch with Free as in Freedom on our IRC channel, #faif on irc.freenode.net, and
by following Conservancy on
identi.ca and and Twitter.
Free as in Freedom is produced by Dan Lynch
of danlynch.org.
Theme
music written and performed
by Mike Tarantino
with Charlie Paxson on drums.
The content
of this
audcast, and the accompanying show notes and music are licensed
under the Creative
Commons Attribution-Share-Alike 4.0 license (CC BY-SA 4.0).