GitHub Sponsors

Perry E. Metzger perry at
Wed Nov 10 20:14:08 UTC 2021

On 11/10/21 15:02, Ryan Schmidt wrote:
>>> MacPorts is not a legal organization so I don't see how it could accept donations.
>> You don't need to be incorporated to accept money. Incorporation is only necessary if you want to claim to be a nonprofit or if you worry that you need limited liability. There's no legal obstacle to an unincorporated association opening a bank account, and they do all the time.
> These donations would be classified as somebody's income. Somebody would have to pay income taxes on them. Who?
Not necessarily any individual. We'd want to consult an accountant of 
course, but the organization can file its own return. Yes, the IRS 
happily issues TINs for unincorporated associations. That said, there 
are other options here too. For example, the Software Freedom 
Conservancy was set up specifically to deal with this sort of thing on 
behalf of projects too small to set up their own incorporation and 


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