Certainly tax consequences need to be considered, but by people who understand the tax situation in Canada who can guide us from a position of knowing what they are talking about. I don't think that includes either of us.
I do know something about how US tax law and if, for example, I were to send money to Richard Stallman to be used in the same way I suggested in my post re Theo, he could turn over what he doesn't need to the Free Software Foundation, which is a 501(c)(3) non-profit organization, and deduct that donation from his taxable income. But it is pure speculation on my part that this is analogous to the situation with Theo and the OpenBSD Foundation, since I know nothing about Canadian tax law or how the OpenBSD Foundation is set up. So I'll stop typing and let people who actually understand the situation take over. > Date: Sun, 21 Aug 2016 10:01:56 -0400 > From: t...@parlementum.net > To: misc@openbsd.org > Subject: Re: donations > > That works very differently as far as taxes go. Theo would have to start reporting > it as income if Canada works like the US, and things are interesting from there. > > On Sun, Aug 21, 2016 at 07:36:40AM -0400, Donald Allen wrote: > > But isn't it still better to send the money directly to you, since the > > Foundation doesn't support you financially? If I understand the different pots > > of money correctly, this gives you maximum flexibility to use what you need > > for your own support and if there is any excess, you can send it to the > > Foundation. > > > > > > > From: dera...@openbsd.org > > > To: ed...@pettijohn-web.com > > > CC: misc@openbsd.org > > > Subject: Re: donations > > > Date: Sat, 20 Aug 2016 19:24:10 -0600 > > > > > > > It was mentioned in another post that sales of the OpenBSD CD's > > > > loses money. > > > > > > The effort expended vs payout received is probably on par with the > > > newspaper route I operated at age 16. > > > > > > I could be doing far better things than making CDs. > > > > > > For 20 years I really had no other choice. > > > > > > > Would it be better to make dontations to the foundation? > > > > > > Absolutely. Look at the results: > > > > > > http://www.openbsdfoundation.org/activities.html