David Norman wrote:
IANAL, but the US generally requires tax-deductible donations go to 503(c) (a tax code) non-profit corporations and get a receipt from the organization to prove your donation.
Actually, there are several classes of tax-deductible organizations in the US tax code. The most common is the 501(c)3 charity, but there are others. Donations under a certain amount ($75 in 2004) never need a receipt. Donations to "qualified organizations" appear to also not need a receipt, but there may be a much higher level or other catch. Donations for which there is no benefits (e.g. membership, magazine subscription, etc.) also appear not to need receipts. Most likely a Drupal foundation could become a qualified organization. Note also that US tax code allows deductions contributed by US taxpayers to some Canadian charities (IRS Publication 597), Mexican charities (special rules) and Israeli charities (special rules). See IRS Publication 526 for a brief mention. Mostly these are not useful unless you have income from Canada, Mexico or Israel. I am not a tax lawyer or accountant, either -- but I am the president of a non-profit and have done taxes for myself and businesses I owned in the past, and have to approve the tax forms for the non-profit each year. It's complicated stuff, but not impossible to do by laymen. Probably the amount of paperwork and bureaucracy is similar in all countries. Governments don't like giving up tax revenue in general. :-) I think it's worth creating such a foundation for Drupal, though, despite the hurdles. -- Chris Johnson