On 11/10/21 15:02, Ryan Schmidt wrote:
MacPorts is not a legal organization so I don't see how it could accept
donations.
You don't need to be incorporated to accept money. Incorporation is only
necessary if you want to claim to be a nonprofit or if you worry that you need
limited liability. There's no legal obstacle to an unincorporated association
opening a bank account, and they do all the time.
These donations would be classified as somebody's income. Somebody would have
to pay income taxes on them. Who?
Not necessarily any individual. We'd want to consult an accountant of
course, but the organization can file its own return. Yes, the IRS
happily issues TINs for unincorporated associations. That said, there
are other options here too. For example, the Software Freedom
Conservancy was set up specifically to deal with this sort of thing on
behalf of projects too small to set up their own incorporation and
accounting.
Perry
