Difference between revisions of "501c3 Application: Questions from IRS, September 2012"
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'''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.''' | '''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 | + | * The board decided on 2012-11-15 to drop the sponsorship program which was the main issue |
* TODO: list the activities that we retain | * TODO: list the activities that we retain | ||
| − | '''2. The funds from your | + | '''2. The funds from your Project Sponsorships are used to fund specific software projects which 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. | + | * We will drop the project sponsorship program completely. |
| Line 23: | Line 23: | ||
'''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.''' | '''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.''' | ||
| − | * | + | * OSGeo is a federation of software projects run by communities of volunteers who join their efforts for a common goal. The activities listed above help them realize their educational mission by providing a level of confidence in the software which is demonstrated by the recognition of OSGeo in the geomatics industry in general. For instance, this level of confidence and OSGeo's recognition by the industry makes it easier for schools, universities, etc to justify their choice to use OSGeo software in their programs to educate their students. At the end of the day, students want jobs, and they want to know that the software that was used to train them is recognized by the industry that they want to work in. |
| + | * David also said something about there being "no improper private benefit" related to those services... we'll let him elaborate on that. | ||
'''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.''' | '''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 | * TODO | ||
| + | * Ref to MOUs? | ||
'''6. Your website refers to both the OSGeo Educational Content Inventory and the OSGeo Education and Curriculum Project. Are these separate programs? Please explain.''' | '''6. Your website refers to both the OSGeo Educational Content Inventory and the OSGeo Education and Curriculum Project. Are these separate programs? Please explain.''' | ||
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* TODO | * TODO | ||
| − | '''7. With respect to the inventory and project referred above, is all of the information contributed by | + | '''7. With respect to the inventory and project referred above, is all of the information contributed by volunteers? Do you monitor the content contributed or take other actions to monitor and maintain the inventory and/or project? Please explain.''' |
* TODO | * TODO | ||
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'''11. How do you make upcoming conferences known to the public?''' | '''11. How do you make upcoming conferences known to the public?''' | ||
| − | * TODO | + | * TODO: RFP for selection, announcements on lists, project websites, social networks, magazines? |
'''12. Please provide a copy of your most recent OSGeo Journal.''' | '''12. Please provide a copy of your most recent OSGeo Journal.''' | ||
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* TODO | * TODO | ||
| − | '''14. Are your annual report and your OSGeo Journal the same publication? | + | '''14. Are your annual report and your OSGeo Journal the same publication? If not, please provide a copy of your annual report.''' |
* TODO | * TODO | ||
| − | '''15. Are you willing to accept exemption under section 501(c)(3) effective the day move certain of your activities into your taxable subsidiary? If so, please provide a statement to this effect.''' | + | '''15. Are you willing to accept exemption under section 501(c)(3) effective the day you move certain of your activities into your taxable subsidiary? If so, please provide a statement to this effect.''' |
* TODO | * TODO | ||
Revision as of 09:41, 29 November 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 which 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 completely.
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.
- OSGeo is a federation of software projects run by communities of volunteers who join their efforts for a common goal. The activities listed above help them realize their educational mission by providing a level of confidence in the software which is demonstrated by the recognition of OSGeo in the geomatics industry in general. For instance, this level of confidence and OSGeo's recognition by the industry makes it easier for schools, universities, etc to justify their choice to use OSGeo software in their programs to educate their students. At the end of the day, students want jobs, and they want to know that the software that was used to train them is recognized by the industry that they want to work in.
- David also said something about there being "no improper private benefit" related to those services... we'll let him elaborate on that.
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
- Ref to MOUs?
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 volunteers? 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
9. You state that you have an online training material database that students can use to find material for self-study. Is this the material that has been contributed to the OSGeo Educational Content inventory? If not, please explain.
- TODO
10. Please provide a description of your last FOSS4G conference. This should include the length of the conference, the number of lectures, workshops, etc, the topics covered and the number of individuals attending.
- TODO
11. How do you make upcoming conferences known to the public?
- TODO: RFP for selection, announcements on lists, project websites, social networks, magazines?
12. Please provide a copy of your most recent OSGeo Journal.
- TODO
13. Is your journal published semi-annually or annually?
- TODO
14. Are your annual report and your OSGeo Journal the same publication? If not, please provide a copy of your annual report.
- TODO
15. Are you willing to accept exemption under section 501(c)(3) effective the day you move certain of your activities into your taxable subsidiary? If so, please provide a statement to this effect.
- TODO
16. If you plan to accept prospective exemption from the time you move certain of your activities into a taxable subsidiary, please furnish financial statements for 2011 and projected financial statements for 2012. If you are seeking exemption from the date you filed your application, please submit financial statements for 2008-2011 and projected financial statements for 2012.
- TODO: 2011 financial statement
- TODO: 2012 projected financial statement