Understand that OpenBSD does not want to become incorporated, because of the overheads involved, but I don't understand why Theo de Raadt does not apply for a "trade name" http://governmentservices.gov.ab.ca/cr/reg_bus_name.cfm Trade names cost $10cdn. With a trade name you can open a bank account using that trade name. That way checks could be made out to OpenBSD.
It would be lot easier for a business to write a check to "OpenBSD" then to "Theo de Raadt".