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Re:FreeBSD Q2 2016 Status Report by cperciva on Thursday July 28, 2016 @03:03PM (#12182375)
Yes, it is true The OpenBSD Foundation is not a US 501(c)3 (side note: that is not the only type of US non-profit). That is because instead it is a _Canadian Not-For-Profit-Corporation_, which is a legal non-profit for Canada.

This is absolutely true; however, the OpenBSD Foundation is not a charitable organization (and donations don't get any special income tax treatment) -- because Canada is far more restrictive in our definition of "charity". The FreeBSD Foundation wouldn't have any special tax status if it was set up in Canada either.

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