[Iasa20] Memo exploring options for IASA 2.0 models

[Joseph Lorenzo Hall <[e-mail]>]

Greetings,

I am writing on behalf of the IASA 2.0 Design Team to update you on
progress since Singapore.

The Design Team and Alissa, Sean Turner, and Richard Barnes (ISOC Board
members) asked ISOC's tax law counsel at the law firm Morgan Lewis to
examine the options we are considering in a new IASA 2.0 structure, in
terms of governance, finances, and administrative complexity.

The response memo is attached, covering the spectrum of options from the
status quo to increasingly independent models. The memo covers four options:

1. Substantial independence: an independent 501(c)(3) org;
2. Significant independence: a 501(c)(3) Type 1 Supporting Org;
3. Weak independence: an LLC that is a "disregarded entity"; and,
4. Status quo: continuing as an activity of ISOC.

Note that the design team has some additional questions that we hope to
clarify including the implications of the public support test, board
composition and control, and potential costs (sunk/ongoing) of a
transition to each model. We'd like to hear from all of you as to your
thoughts, either in terms of clarification or if this analysis affects
which model you prefer.

If questions emerge around particular themes we can work with ISOC on
clarifications.

thank you,

Joe (writing on behalf of the DT)

-- 
Joseph Lorenzo Hall
Chief Technologist, Center for Democracy & Technology [https://www.cdt.org]
1401 K ST NW STE 200, Washington DC 20005-3497
e: [e-mail], p: 202.407.8825, pgp: https://josephhall.org/gpg-key
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