I have had it confirmed, ICANN still does not have IRS 501(c) status.
Their application is apparently, after 18 months, still pending.
(This is not surprising given that ICANN is trying to squeeze into
501(c)(3) and doesn't really seem to fit into any of the defined
categories of 501(c)(3).)
The fact that ICANN *is not* a 501(c) corporation vitiates protection
under all the various "volunteer" director protection laws except one.
(And that remaining one requires a degree of insurance protection that
ICANN has not yet demonstrated exists.)
--karl--
