Bryan Burgers wrote:
Similarly, the Perl community has a foundation, and I believe giving to it is tax-deductible. You could look in to how they do it.
Setting up a 501(c)(3) foundation is a morass of paperwork. If people within the US are interested in writing tax deductible cheques, a far less onerous thing to do would be to look at the Software Freedom Conservancy (http://conservancy.softwarefreedom.org/). This offers many advantages not available to a small group, not least protection from personal liability for individual volunteer contributors.
I've worked before with the lawyers and administrators at the SFC and its parent organisation, the Software Freedom Law Center, and they are wonderful, motivated people.
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