Thanks.
If people want to go that route, my comments on the internet aren't some kind of bar to that approach, so I'm not sure why you seem to feel some need to argue it.
But if you are doing open source for idealistic reasons and yadda, as per my comment, then invoicing per Patrick McKenzie's explanation is actually something new and innovative that serves a similar function to the donation model in terms of preserving an element of the OSS model that matters to some folks/projects, but opens up the possibility of getting it from a company. In addition to being something of a green field for the donation model and extra source of money, companies generally have deeper pockets than individuals.
I'm not telling anyone they aren't allowed to commercialize their project. I'm just saying it's a space I've thought long and hard about for many years and researched and yadda, and if you are in open source because a business model is antithetical to your mental models and goals for the project, then invoicing may suit your needs in cases where corporate sponsorship feels like the wrong answer.
Even in the case of an audit, the bank or credit card statement showing who the money was paid to is enough.
Now, if you are giving cash, you would definitely need an invoice.
The IRS lists out the different forms of documentation needed to support your expenses.
https://www.irs.gov/businesses/small-businesses-self-employe...
You can see right there under Expenses that credit card statements as well as cancelled checks are valid documentation for a write-off.
> Your supporting documents should show the amount paid and a description that shows the amount was for a business expense.
A credit card statement typically doesn’t fulfill the second half of that requirement. That doesn’t mean the card statement isn’t a valid supporting document, just that it wasn’t enough by itself.
I too read an IRS document once, that doesn’t make me an expert on accounting. However, when every single finance person has stated that the WHAT was as important and then your own link says that too, I generally would back down and admit maybe I misunderstood and/or made a mistake. YMMV.
https://www.irs.gov/businesses/small-businesses-self-employe...
I think that's a good direction that is probably underdeveloped currently, though every single time I mention it someone points to a tweet of his rather than the actual HN comment. (Which is not the end of the world and maybe there's a better way to frame that, I'm just not at my best )