Open Source Madness
The problem here is that it could create a huge loophole.  I'd love to be able to write off my donations to open source groups, but so would big companies.<p>Imagine a situation where a company that develops their software as open source, like reddit for example, setting up a 503(c) and putting all the developers and all the reddit gold revenue into the 503(c), thereby getting a massive write-off for the "donations" and not having to show profit on reddit gold.<p>Or worse, someone like IBM putting all their consultants into a 503(c) and taking all their consulting revenue as donations.