Purchasing a license that&#x27;s identical to one you know is freely available doesn&#x27;t fit the English language meaning of &#x27;necessary business expense&#x27;. Maybe the actual technical definition is a little different, but I don&#x27;t see what fraud is being prevented by restricting donations if companies can just buy things for far above market value.<p>Let&#x27;s say I fix patio11&#x27;s backyard patio. Instead of requesting payment for the work, I fork Django and send him an invoice for a license. He pays me thousands of dollars for a commercial, OSS Django license, and writes it off as a necessary business expense.<p>It&#x27;s the same scam whether it&#x27;s a donation or a license purchase. I just don&#x27;t get the point.