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Date:      Fri, 20 Apr 2001 22:41:22 -0400
From:      "Thomas M. Sommers" <tms2@mail.ptd.net>
To:        freebsd-chat@FreeBSD.ORG
Subject:   Re: Stallman now claims authorship of Linux
Message-ID:  <3AE0F352.C8065ACE@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> <4.3.2.7.2.20010419204731.00cfb800@localhost> <4.3.2.7.2.20010419225829.04595a80@localhost>

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Brett Glass wrote:
> 
> At 10:07 PM 4/19/2001, Thomas M. Sommers wrote:
> >Again, provide a citation.  I've read the statute (which takes
> >precedence over IRS interpretations (or should));
> 
> There's a lot more to it than the statute. There are letter rulings
> and additional rules. See any good book on forming a non-profit,
> or search on the Web for the term "unrelated business income."

Agencies do not have the power to repeal statutes; regulations must
conform to the statutes.  In this case, the statute puts no limitation
on unrelated business income, even if the FSF's income from the sale of
software (excuse me, the sale of copies of software) is unrelated.  For
the third time, provide a citation to support your position.

> >If you are so sure of yourself, why not bring the matter to the
> >attention of the IRS?
> 
> If someone other than myself hadn't already done so, I would.

Since the IRS knows about the situation, and since the FSF has not lost
its tax-exempt status, it would appear that the FSF is within the law.

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