From the second link you posted, why couldn&#x27;t selling a license be considered &quot;selling donated merchandise&quot; (the code is the merchandise) and therefore exempt from being taxed as unrelated business income?<p>Either way, you make a really good point. Just getting tax exempt status and dealing with processing invoices would be a huge hassle for probably the vast majority of FOSS projects, which may have a vibrant community but are really just a handful of people in various parts of the world pushing commits to a repo.<p>It seems like there could be a great opportunity for some kind of platform company that handled all this hassle for FOSS projects that want to offer paid licenses.