> Donations are not tax-deductible

> Because we are a 501(c)(6), OSC is not a registered 501(c)(3) charity; donations to hosted member projects are not tax-deductible. This is consistent with IRS guidelines — open source donations aren't automatically classified as charitable simply because they are FOSS.

> If your project has a clear charitable purpose, a 501(c)(3) fiscal sponsor may be a good fit.

- https://docs.oscollective.org/welcome-and-introduction-to-os...

▲

lokar 5 hours ago | parent [-]

But the recipient of the donation is tax exempt, which is what Google says the requirement is.

	▲	bunderbunder 3 hours ago \| parent [-]
		IANAL, but it seems like the wording in the public-facing version of the policy is a little muddy. As far as I'm aware, "tax exempt donation" not a thing that actually exists in US tax law. It seems to be a conflation of "tax deductible donation" and "tax exempt organization". Knowing how big corporations do things, that document was likely written by someone who doesn't fully understand the jargon or even how pedantic you have to be about words when dealing with legal concepts, who didn't set the policy themself, and who is not responsible for enforcing the policy. So we should take its specific choice of words with a grain of salt.