501c3 Application: Questions from IRS, September 2012

On September 14, 2012, OSGeo Received a letter with questions from the IRS relating to its 501c3 application.

The letter is available here: http://svn.osgeo.org/osgeo/board/irs_docs/OSGeo-IRS-Letter-20120914.pdf

This page is to work on the response to those questions.

1. On September 11, 2012, Mr David Atkin, your authorized representative, indicated that you are willing to move some of your non-educational activities to a taxable subsidiary. Please indicate which activities you will retain.

• The board decided on 2012-11-15 to Drop the sponsorship program which was the main issue
• TODO: list the activities that we retain

2. The funds from your project sponsorships are used to fund specific software projects whihc will be moved into your taxable subsidiary. Since an exempt organization cannot use its funds to support the activities of its taxable subsidiary, you may wish to move this type of support to your taxable subsidiary.

• We will drop the project sponsorship program.

3. Do you plan to move your trademarks and copyrights to your taxable subsidiary?

• No.

4. Your website indicates that you provide "financial, organizational and legal support to the broader open source geospatial community... OSGeo serves as an outreach and advocacy organization for the open source geospatial community, and provides a common forum and shared infrastructure for improving cross-project collaboration." Please explain how these activities further a purpose described in section 501(c)(3) of the Code.

• TODO

5. Your website states that you provide support for the use of OSGeo software in education via curriculum development, outreach and support. Please explain what this entails.

• TODO

6. Your website refers to both the OSGeo Educational Content Inventory and the OSGeo Education and Curriculum Project. Are these separate programs? Please explain.

• TODO

7. With respect to the inventory and project referred above, is all of the information contributed by vlunteers? Do you monitor the content contributed or take other actions to monitor and maintain the inventory and/or project? Please explain.

• TODO

8. The OSGeo Educational Content Inventory contains educational material. Is the content of the inventory limited to materials related to the software you sponsor or is it pertinent to other geospatial software? Please explain.

• TODO