More 501(c)(3) Rejections: Open Source Software Edition
Our ongoing series on 501(c)(3) denials continues with not one but two rulings addressing a frequent topic of discussion: open source software development as a tax-exempt activity.
(A denial letter also came out for a rodeo that wants to be a 501(c)(3), but as a San Francisco-based attorney, I talk to a lot more open-source applicants than I do rodeos.)