News for hackers. Stuff that matters.
Re:IRS policy denies tax-exempt status to open source non-pr... by floil on Wednesday July 02, 2014 @07:16PM (#7980462)
The IRS contends otherwise; from http://yorba.org/docs/IRS-determination-letter-final.pdf, page 8:

> Software is not a public work. The development and distribution of software is not a public work even if published under open source or creative commons compatible licenses because software is not a facility ordinarily charitable to include "erecting or maintaining public buildings, monuments, or works." This language slightly broadens the original formulation from four centuries ago.

It goes on to quote the Charitable Uses Act of 1601.

There are no comments on this comment yet.