Gentoo Linux has become an Associated Project of Software in the Public Interest (SPI), following a formal invitation by SPI’s Board of Directors. SPI is a non-profit corporation dedicated to supporting open source software and hardware projects by providing fiscal sponsorship services such as accepting donations, holding funds and assets, and more. Importantly, SPI holds a 501(c)(3) status in the U.S., meaning donations made to SPI and its supported projects are tax-deductible for U.S. donors.
Gentoo Linux excels as a Linux distribution but has faced challenges in maintaining its non-profit status in the U.S. The Gentoo Foundation, while a non-profit in New Mexico, is considered a for-profit entity at the federal level. Transitioning directly to a federally recognized non-profit would be complex and costly.
Additionally, finding trustees for the Gentoo Foundation to handle non-technical work has been challenging. By partnering with SPI, Gentoo can leverage SPI’s established non-profit status and experience managing similar projects, reducing the non-technical organizational burden.
The partnership with SPI brings several benefits to Gentoo Linux. Financially, donations to Gentoo through SPI are now tax-deductible in the U.S., and may qualify for tax credits in other jurisdictions. The partnership also reduces organizational complexity, administration costs, taxes, and fees for Gentoo. It opens up access to sponsorship programs exclusive to 501(c)(3) organizations. Additionally, Gentoo will see a reduction in non-technical work and organizational complexity.
Donations to Gentoo can still be made and are encouraged. Donations are now processed through SPI’s Gentoo page, where donors can find PayPal and Click&Pledge links. These donations are tax-deductible in the U.S.
The plan is to eventually transfer the Gentoo Foundation’s assets to SPI and dissolve the Foundation. Additionally, the partnership with SPI does not affect the European Gentoo e.V., which will continue to operate independently and is recognized for serving public-benefit purposes in Germany, making donations tax-deductible in the E.U.
