mirror of https://github.com/tLDP/LDP
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@ -749,7 +749,6 @@ development of software working with GNU/Linux:
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<itemize>
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<item><url url="http://www.linuxfoundation.org/about" name="The Linux Foundation">
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<item><url url="http://www.li.org/grants/grantdonation.php" name=" Linux International Development Grant Fund Donations">
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<item><url url="http://www.debian.org/donations.html" name="Debian / Software In the Public Interest">
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<item><url url="https://www.fsf.org/associate/support_freedom" name="Free Software Foundation">
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<item><url url="http://www.kde.org/community/donations/" name="KDE Project">
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@ -811,6 +810,14 @@ form the texts of public-domain books. This isn't directly a "Linux
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thing", but seems fairly worthy, and they actively encourage platform
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independence, which means their "products" are quite usable with GNU/Linux.
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<item> <url url="http://runeberg.org/" name="Project Runeberg">
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<p>
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Project Runeberg is similar to Project Gutenberg, except concentrating
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on making editions of classic Nordic (Scandinavian) literature openly
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available over the Internet.
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<item> <url url="http://www.osef.org/donations.html" name="Open Source
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Education Foundation">
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@ -1032,6 +1039,8 @@ Some LUGs using the Internet effectively:
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<item><url name="St. Petersburg Linux User Group" url="http://linux.spb.org/"></item>
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<item><url name="Svenska Linuxföreningen" url="http://se.linux.org/"></item>
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<item><url name="Tokyo Linux Users Group" url="http://www.tlug.jp/"></item>
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<item><url name="Turkish Linux User Group" url="http://www.linux.org.tr/"></item>
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@ -1270,7 +1279,7 @@ activity), and must meet exacting paperwork and auditing standards. It's
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difficult to envision 501(c)(3) charity status actually making functional
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sense for any Linux group -- though one continually hears it recommended by
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those who imagine being able to tell people their donations will be guaranteed tax deductible must justify any accompanying disadvantages. Most LUGs would more logically file (if at all) for recognition as a "social and recreation club", category <url url="http://www.t-tlaw.com/lr-06.htm" name="501(c)(7)">.</item>
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<item><p>In any event, unless one wishes to become a registered charity to render incoming donations tax-deductible, there is <it>literally no point</it> in applying for IRS recognition of your small, informal Linux group under any of the Internal Revenue Code section 501(c) tax-exempt statuses, because IRS simply doesn't care about groups with annual gross revenues less than $25,000, and <url url="http://www.guidestar.org/news/features/990_myths.jsp" name="doesn't want to hear from them"> (2010 update: IRS now does require a very simple annual <url url="http://epostcard.form990.org/"> name="e-Postcard"> informational filing from all small non-profits, to keep their 501(c) certifications, but still doesn't want tax from them).</item>
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<item><p>In any event, unless one wishes to become a registered charity to render incoming donations tax-deductible, there is <it>literally no point</it> in applying for IRS recognition of your small, informal Linux group under any of the Internal Revenue Code section 501(c) tax-exempt statuses, because IRS simply doesn't care about groups with annual gross revenues less than $25,000, and <url url="http://www.guidestar.org/news/features/990_myths.jsp" name="doesn't want to hear from them"> (2010 update: IRS now does require a very simple annual <url url="http://epostcard.form990.org/" name="e-Postcard"> informational filing from all small non-profits, to keep their 501(c) certifications, but still doesn't want tax from them).</item>
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<item><p>The <url name="Federal Volunteer Protection Act of 1997" url="http://www.congress.gov/cgi-bin/query/C?c105:./temp/~c105ss2v68"> does <url name="not" url="http://www.runquist.com/article_vol_protect.htm">, in fact, shield volunteers of Internal Revenue Code section 501(c)(3) charities from tort lawsuits. At most, it furnishes some legal defences that can be raised during (expensive) civil litigation, with a large number of holes and limitations, and in most states will be denied unless the group also carries large amounts of (very expensive -- see above) liability insurance. Also, unless the volunteer's duties are not very meticulously defined and monitored, and the alleged tort occurs strictly in the scope of those duties, there's no shield at all -- plus the litigated action must not involve a motor vehicle / aircraft / vessel requiring an operator's licence, nor may the volunteer be in violation of any state or Federal law, else again there's no shield at all. (On the bright side, it's completely false, as often alleged, that the volunteer must be a member of the group, to be covered: In fact, the Act clearly states that a volunteer may be anyone who performs defined services for a qualifying group and receives no compensation for that labour.)</item>
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</itemize>
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@ -1597,7 +1606,7 @@ incorporate improvements. Re-sorted country coverage into alphabetical
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order (a small gesture to further reduce US-centrism).</item>
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<item>1.8.0: Corrected typos. Improved some markup. Expanded "Common Misconceptions Debunked" section to address recently popular errors about USA Volunteer Protection Act of 1997, civil liability, and IRS 501(c)(3) tax-exempt status. Linked directly to the Act and an analysis page. Furnished links for <it>Non-Lawyers' Non-Profit Corporation Kit</it>, for <it>DistroWatch Weekly</it>, and for the Raymond quotation.</item>
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<item>1.8.1: Banished more typos. (I blame society.)</item>
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<item>1.8.2: Added more CPU ports. APCUG changed Web sites. Linux India's LUG list, lugww.counter.li.org, Red Hat Army of Friends, LUG Webring, O'Reilly LinuxGroups, and LINUX For You Magazine (of India) LUG List vanished. IDG moved the Raymond article (again). LinuxFocus was revived via a CMS. NewsForge was shut down by The Company Formerly Known As VA Linux. Linux International Development Grant Fund program vanished. Project Gutenberg moved to its own domain. Colorado Linux Users and Enthusiasts moved. Added mention of IRS e-Postcard for 501(c) non-profits. Add linux-delhi.org. Add New Zealand Linux Resource.
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<item>1.8.2: Added more CPU ports. APCUG changed Web sites. Linux India's LUG list, lugww.counter.li.org, Red Hat Army of Friends, LUG Webring, O'Reilly LinuxGroups, and LINUX For You Magazine (of India) LUG List vanished. IDG moved the Raymond article (again). LinuxFocus was revived via a CMS. NewsForge was shut down by The Company Formerly Known as VA Linux. Linux International Development Grant Fund program vanished. Project Gutenberg moved to its own domain. Colorado Linux Users and Enthusiasts moved. Added mention of IRS e-Postcard for 501(c) non-profits. Add linux-delhi.org. Add New Zealand Linux Resource. Add Project Runeberg.
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</itemize>
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