.... The Linux Foundation and the ASF are both not-for-profit organizations, but they different significantly in their legal organizations.  I forget the non-project corporation types but basically, the Linux Foundation is dedicated to free business development.  Projects are controlled through management teams composed of businesses, usually by paying a fee and getting power within the project based upon the amount that the business paid (Silver, Gold, Platinum levels for example).

The ASF is a different kind of not-for-profit organization, it is dedicated to the people who use the software project, not to businesses.  So for the ASF it is the user community that matters, not the businesses that use the software.  An ASF project is controlled by individuals in the community that have made significant contributions to the project.  You will often hear ASF people say "Community over code."  (I personally like code more that people, but that is just me).

Here is the missing details:

Linux Foundation is an IRS 501(c)(6) nonprofit organization and the Apache Software Foundation is an IRS 501(c)(3) nonprofit organization.  According to https://www.charitynavigator.org/index.cfm?bay=content.view&cpid=1559:

 * 501(c)(3):  Religious, Educational, Charitable, Scientific,
   Literary, Testing for Public Safety, to Foster National or
   International Amateur Sports Competition, or Prevention of Cruelty
   to Children or Animals Organizations
 * 501(c)(6):  Business Leagues, Chambers of Commerce, Real Estate
   Boards, etc.

Basically community first vs. business first.



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