Re: Scenario C prerequisites (Re: Upcoming: further thoughts on where from here)
Karl Auerbach <karl@cavebear.com> Wed, 22 September 2004 22:00 UTC
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Date: Wed, 22 Sep 2004 14:49:25 -0700
To: Gene Gaines <gene.gaines@gainesgroup.com>
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References: <20040922003307.783E1A569C@newdev.harvard.edu> <5456C2B46376189808291E40@B50854F0A9192E8EC6CDA126> <530800000.1095864601@minbar.fac.cs.cmu.edu> <Pine.LNX.4.60.0409220901030.29741@npax.cavebear.com> <1207701419.20040922172208@gainesgroup.com>
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From: Karl Auerbach <karl@cavebear.com>
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Cc: Harald Tveit Alvestrand <harald@alvestrand.no>, ietf@ietf.org, scott bradner <sob@harvard.edu>
Subject: Re: Scenario C prerequisites (Re: Upcoming: further thoughts on where from here)
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On Wed, 22 Sep 2004, Gene Gaines wrote: > ISOC is non-profit, 501(c)(3) tax-exempt, incorporated in the > District of Columbia. > > I suggest it would be a serious mistake for the IETF not to > obtain the same status. There are many kinds of 501(c) exemptions. They all come with different kinds of chains that impose limits on what the organization can do and impose affirmative duties. Simply jumping into one category without understanding the nature and form of those chains could lead to a kind of organizational buyer's remorse. Whether one considers the application process easy (or hard), fast (or slow), or the IRS to be capricious (or not), it isn't something to be undertaken lightly or without understanding the ramifications. The IRS is one of the world's great bureaucracies; I know attorneys whose entire practice is focused on just small parts of the US tax code and small parts of that bureacracy. The choice of Federal excemption also may have impact on the liability (or rather on the limitation of liability) of unpaid Directors and officers both on the basis of State laws that recognize certain protections for certain 501 categories (and not for others) and also under Federal laws that may provide some protection for volunteer (unpaid) directors under some circumstances. Many have, of course, navigated the maze and been happy with the results. And some entities, after having experienced life as a 501(c)(3) have discovered the limitations too binding and have changed their status. The IETF ought to move forward with knowledge and understanding. It ought not go forward blindly and with say 501(c)(3) or bust without knowing fully what that means and implies. The same goes for chosing the state of incorporation and the form under that state's laws. (There is, of course, the option of creating several different legally cognizable entities, each shrink-wrapped with its own choice of jurisdiction and form. But that could lead to a situation in which there is not one IETF but several that drift in divergent directions.) I'm not arguing against the 501(c)(3) status - I have neither an opinion nor enough knowledge to make an informed choice. I'm merely noting that the issue is complex and involves hard choices that ought to be made with knowledge of the tradeoffs. --karl-- _______________________________________________ Ietf mailing list Ietf@ietf.org https://www1.ietf.org/mailman/listinfo/ietf
- Upcoming: further thoughts on where from here Leslie Daigle
- Scenario O Re: Upcoming: further thoughts on wher… Leslie Daigle
- Re: Upcoming: further thoughts on where from here Brian E Carpenter
- Re: Upcoming: further thoughts on where from here Harald Tveit Alvestrand
- Re: Upcoming: further thoughts on where from here Brian E Carpenter
- Re: Upcoming: further thoughts on where from here John C Klensin
- Re: Upcoming: further thoughts on where from here Scott W Brim
- Re: Upcoming: further thoughts on where from here Margaret Wasserman
- Re: Upcoming: further thoughts on where from here Ted Hardie
- Re: Upcoming: further thoughts on where from here Erik Huizer
- Re: Upcoming: further thoughts on where from here scott bradner
- Re: Upcoming: further thoughts on where from here scott bradner
- Scenario O (was: Re: Upcoming: further thoughts o… John C Klensin
- Scenario C prerequisites (Re: Upcoming: further t… Harald Tveit Alvestrand
- Tax excemption (Re: Scenario O (was: Re: Upcoming… Harald Tveit Alvestrand
- Re: Scenario O Re: Upcoming: further thoughts on … Brian E Carpenter
- Re: Scenario C prerequisites (Re: Upcoming: furth… John C Klensin
- Re: Scenario C prerequisites (Re: Upcoming: furth… Jeffrey Hutzelman
- Re: Scenario C prerequisites (Re: Upcoming: furth… Karl Auerbach
- Re: Scenario O Re: Upcoming: further thoughts on … Sam Hartman
- Re: Scenario C prerequisites (Re: Upcoming: furth… Gene Gaines
- Re: Scenario C prerequisites (Re: Upcoming: furth… Karl Auerbach
- Re: Scenario C prerequisites (Re: Upcoming: furth… Gene Gaines
- Re: Scenario C prerequisites (Re: Upcoming: furth… Brian E Carpenter
- RE: Scenario O Re: Upcoming: further thoughts on … Tony Hain
- Re: Scenario O Re: Upcoming: further thoughts on … Joel M. Halpern
- Re: Scenario O Re: Upcoming: further thoughts on … Margaret Wasserman
- Re: Scenario O Re: Upcoming: further thoughts on … Harald Tveit Alvestrand
- Re: Upcoming: further thoughts on where from here Kai Henningsen
- Scenario C (was: Scenario O) Kai Henningsen
- RE: Scenario O Re: Upcoming: further thoughts on … Christian de Larrinaga
- Re: Scenario C prerequisites (Re: Upcoming: furth… Kai Henningsen
- Re: Scenario C prerequisites (Re: Upcoming: furth… Gene Gaines