Mozilla Foundation Donations Now Tax-Deductible
Friday August 29th, 2003
Via an arrangement with the Open Source Applications Foundation, donations to the Mozilla Foundation are now tax-deductible under IRC Section 501(c)(3) of the United States tax code. The Mozilla Foundation does not yet have the required certification for exemption under 501(c)(3) but OSAF does. Essentially, you send your donation to OSAF and they then pass it all on to the Mozilla Foundation. More information is available on the donations page.
The use of fiscal agents is quite common in the non-profit world.
While both Mitchell and myself are lawyers, we of course consulted with an account and an expert in this matter before structuring things this way.
So thanks for your concern, but don't worry. If you make donations to the Open Source Applications Foundation and earmark them for the Mozilla Foundation, all the money will go to us and your donation will be tax deductible to you.
If you prefer to make your donations directly to the Mozilla Foundation, you may also be able to claim a tax deduction, but it's quite possible that, come tax time, the IRS will not yet have ruled that it will not challenge that deduction, so in that case you are taking some risk. Therefore, I don't recommend this approach.