Tax aspects on donations will, most probaly in many countries, call for
donations to a legally incorporated entity. What is the IETF legal entity I
am to write on the check and then claim for resulting tax benefits for
supporting research. No tax controller will buy that ISOC is an R&D lab.
jfc
On 14:46 13/12/2004, Eric Rescorla said:
"Lynn St.Amour" <st(_dot_)amour(_at_)isoc(_dot_)org> writes:
> Re:
>
>> ISOC shall create and maintain appropriate structures and programs
>> to coordinate donations intended to support the work of the IETF,
>> and these will include mechanisms for both in-kind and direct
>> contributions to the work supported by IASA. Since ISOC will be the
>> sole entity through whom donations may be made to the work of the
>> IETF, ISOC shall ensure that those programs are not unduly
>> restrictive. For the benefit of individuals, smaller organizations
>> and countries with developing economies, ISOC shall maintain
>> programs that allow for designated donations to the IETF."
>>
>> Editors' note: Some have suggested we need explicit IETF consensus
>> on the above. So if you do not agree, please speak up ASAP.
>
> snip...
>
>>
>> ISOC shall create appropriate administrative structures to
>> coordinate such donations with the IASA. In-kind resources are
>> owned by the ISOC on behalf of the IETF and shall be reported and
>> accounted for in a manner that identifies them as such. Designated
>> monetary donations shall be credited to the appropriate IASA
>> account.
>
>
> From ISOC's perspective, I would like to see the first paragraph
> above stop after ....unduly restrictive. The last sentence is
> unnecessarily restrictive and too proscriptive; and will
> significantly reduce needed flexibility. This also seems to go
> beyond the level of detail present in the rest of the document by
> trying to define operational procedures for ISOC's "daily
> business". This would also mean the first sentence in the following
> paragraph beginning: "ISOC shall create... " should also be deleted.
>
> ISOC will, of course, work to ensure that all contributions are sought
> out, are appropriately recognized, and that barriers to donations are
> nonexistent. It is obviously in all our interests to do so.
As I read this section, the intention is to ensure that donors
who wish their funds to be used by IASA can do so easily, rather
than being forced to donate them to ISOC in general. I don't
think this is actually an instance in which our interests
are all entirely aligned, since it would obviously be more
convenient for ISOC to have full discretion over the dispersal
of funds, though it would provide fewer guarantees to IASA
in terms of revenue flow.
Could you explain a little further what flexibility this language
removes?
-Ekr
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