I think what he is saying is that it&#x27;s easy for him to buy a commercial licence for Open Source software (even if the licence doesn&#x27;t grant him any additional right or service) but donations are legally harder to pay before tax.<p>I think it boils down to the fact that you can have business expenses, you deduce that from your revenue and it&#x27;s all good, but other than that if you want to get money out of your company (salaries, dividends, etc.) you&#x27;re being taxed.<p>I guess the tax office wouldn&#x27;t want you to just &quot;donate&quot; money from your company to get it out without paying taxes.