From owner-freebsd-chat Thu Apr 19 19:52:33 2001 Delivered-To: freebsd-chat@freebsd.org Received: from lariat.org (lariat.org [12.23.109.2]) by hub.freebsd.org (Postfix) with ESMTP id 876FA37B43C for ; Thu, 19 Apr 2001 19:52:29 -0700 (PDT) (envelope-from brett@lariat.org) Received: from mustang.lariat.org (IDENT:ppp0.lariat.org@lariat.org [12.23.109.2]) by lariat.org (8.9.3/8.9.3) with ESMTP id UAA06254; Thu, 19 Apr 2001 20:52:13 -0600 (MDT) Message-Id: <4.3.2.7.2.20010419204731.00cfb800@localhost> X-Sender: brett@localhost X-Mailer: QUALCOMM Windows Eudora Version 4.3.2 Date: Thu, 19 Apr 2001 20:52:12 -0600 To: "Thomas M. Sommers" , freebsd-chat@FreeBSD.ORG From: Brett Glass Subject: Re: Stallman now claims authorship of Linux 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> Mime-Version: 1.0 Content-Type: text/plain; charset="us-ascii" Sender: owner-freebsd-chat@FreeBSD.ORG Precedence: bulk X-Loop: FreeBSD.org 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