[Board] minutes and motions for 2015-09-19 (Seoul)

[Michael Smith]

Just a side note, the difference between 501(c)(3) and 501(c)(4) are:

501(c)(3) and 501(c)(4) nonprofits differ when it comes to deductions
available to individuals and businesses that donate to the organization.
Donations to a 501(c)(3) are entirely deductible as a charitable
contribution on the donor's tax return. In contrast, donations made to a
501(c)(4) are generally not deductible.

Additionally, 501(c)(3) and 501(c)(4) differ in their ability to freely
conduct political or lobbying efforts. 501(c)(3) nonprofits are limited to
conducting only "insubstantial" lobbying efforts, determined by the size of
the organization. By contrast, 501(c)(4) organizations may engage in
unlimited lobbying and promotion of candidates, provided that these efforts
dovetail with the purpose of the organization.

The main reason we went with 501(c)(4) is that the IRS was heavily
restricting software organizations from being 501(c)(3) (even though that
made more sense in our case), due to IRS thinking that software for profit
companies were creating non profits to hold software IP and code and then
able to stash money as tax exempt donations.  Since we never have accepted
tax exempt donations, it was a much simpler process to being a 501(c)(4) vs
perhaps never being approved as a (c)(3).

Mike

----
Michael Smith
OSGeo Foundation Treasurer
treasurer at osgeo.org

From:  <board-bounces at lists.osgeo.org> on behalf of Jachym Cepicky
<jachym.cepicky at gmail.com>
Date:  Monday, September 21, 2015 at 4:50 PM
To:  Massimiliano Cannata <massimiliano.cannata at supsi.ch>, OSGeo Board
<board at lists.osgeo.org>
Subject:  Re: [Board] minutes and motions for 2015-09-19 (Seoul)

> Hi,
> 
> thank you, Massi, for great minutes
> 
> so 19. 9. 2015 v 16:19 odesílatel Massimiliano Cannata
> <massimiliano.cannata at supsi.ch> napsal:
>> Hello,
>> here are the meeting minutes and motions from
>> http://wiki.osgeo.org/wiki/Board_Meeting_2015-09-19
>> 
>> Board member please reply to this mail with your vote for the motions.
>> 
>> Motions:
>> 1. Approve past meeting's minutes
> 
> +1
>  
>> 1. Create a new official Paypal account for OSGeo (and transfer the money
>> from the old account)
> 
> +1 
>> 1. OSGeo contact Web page: remove the form from the page and include the list
>> of e-mails (board address, president, tresurer, discussion list, project
>> mailing lists, etc..)
> 
>  +1
> 
>> 1. Use Google infrastructure for mails and drive space
> 
> +1 
>  
> note: original discussion was about "having private space", than we moved to
> mail as well.
> 
> I think, "outsourcing" makes simply sense in our case. we should use
> volunteers for the work, we can not handle by ourselves.
> 
> little research: google  supports only  US 501(c)(3) organisations. while we
> are  US 501(c)(4)  (I have no idea what difference that is, but result is: we
> will have to pay)
> 
> J
>> 1. Other items:
>> * Approved last minute
>> * 
>> * Tresurer report: ~57k USD seed money transferred, extension for tax filling
>> * 
>> * Paypal account, need make a new account and transfer money from old to new
>> * 
>> * Rasdaman: on OpenHub errouneously it is owned by osgeo, request to change
>> it immediately. Jeff corrected it and apologize for the error.
>> * 
>> * New board members require information to quickly get involved and active
>> * 
>> * Election, charter members shall vote to continue with membership, we should
>> cope with this
>> * 
>> * Next week more details on results of election
>> * 
>> * Membership process
>> 
>> Actions
>> * Mike create Paypal account
>> * 
>> * Jeff ask Tyler for access details
>> * 
>> * Jeff talk to CoC to acknowledge that the board think that also ethic
>> misconducts is topic for CoC committee
>> * 
>> * Vasile: Send info to new board members based on
>> http://arnulf.us/sevendipity/archives/49-OSGeo-Director-Retrospective.html
>> * 
>> * New board: examine the election process and consider to adopt a nomination
>> + second letters from other members and no veto to be **selected**, then if
>> veto board could take a decision
>> 
>> 
>> Maxi
>> 
>> 
>> 
>> 
>> -- 
>> Massimiliano Cannata
>> 
>> Professore SUPSI in ingegneria Geomatica
>> 
>> Responsabile settore Geomatica
>> 
>> 
>> 
>> Istituto scienze della Terra
>> 
>> Dipartimento ambiente costruzione e design
>> 
>> Scuola universitaria professionale della Svizzera italiana
>> 
>> Campus Trevano, CH - 6952 Canobbio
>> 
>> Tel. +41 (0)58 666 62 14
>> 
>> Fax +41 (0)58 666 62 09
>> 
>> massimiliano.cannata at supsi.ch
>> 
>> www.supsi.ch/ist <http://www.supsi.ch/ist>
>> _______________________________________________
>> Board mailing list
>> Board at lists.osgeo.org
>> http://lists.osgeo.org/mailman/listinfo/board
> _______________________________________________ Board mailing list
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