Date: Thu, 19 Apr 2001 20:52:12 -0600 From: Brett Glass <brett@lariat.org> To: "Thomas M. Sommers" <tms2@mail.ptd.net>, freebsd-chat@FreeBSD.ORG Subject: Re: Stallman now claims authorship of Linux Message-ID: <4.3.2.7.2.20010419204731.00cfb800@localhost> In-Reply-To: <3ADF97F6.6128552F@mail.ptd.net> References: <4.3.2.7.2.20010418003011.045ef3b0@localhost> <4.3.2.7.2.20010418064119.04710720@localhost> <4.3.2.7.2.20010418215113.04440410@localhost>
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At 07:59 PM 4/19/2001, Thomas M. Sommers wrote: >> They're not selling the software; they're selling copies of it. > >A distinction without a difference for purposes of the present >discussion. Actually, it's quite important. It's the difference between the thing and the thing contained, as Thurber once said. > The create software, and sell (copies of) it. Sounds >related to me. No, they don't create software. Others create the software. Their main function is propaganda -- as well as hoarding software that others have created. >> And, yes, it is unrelated business income. The "business" of a charity >> is not to sell things but to help those in need. The FSF does not >> target its efforts at the needy > >26 USC 501(c)(3) is not limited to charitable organizations. When the FSF applied for its 501(c)(3), it stated that it was a charity. The IRS considers a charity to be an organization whose efforts are targeted at those in need. I've formed nonprofits and have dealt with the IRS on this. >26 USC 501(b), entitled "Tax on unrelated business income and certain >other activities", reads: > >"An organization exempt from taxation under subsection (a) shall be >subject to tax to the extent provided in parts II, III, and VI of this >subchapter, but (notwithstanding parts II, III, and VI of this >subchapter) shall be considered an organization exempt from income taxes >for the purpose of any law which refers to organizations exempt from >income taxes." > >No mention of any limits on income there; Again, the IRS has rules -- many of which interpret the law -- that you are apparently not aware of. Again, read Publication 557. --Brett To Unsubscribe: send mail to majordomo@FreeBSD.org with "unsubscribe freebsd-chat" in the body of the message
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