Linux Kernel Tax-Exempt
The IRS (Internal Revenue Service) has recognized the Linux Kernel project as a private operating foundation and exempted it from income tax.
Recognition as a private operating foundation by the IRS has given the Linux Kernel Organization a status similar to that of a registered charity. Pursuant to paragraph 501(c)3, the organization is permitted to issue receipts for donations and gifts which are tax-deductible for the giver. Linux Kernel Organization can also distribute the Linux kernel and other Open Source software and engage in tax-exempt operations.
The Linux Kernel Organization is assured of its status as a non-profit organization without regular income, funded by donations for at least a year. After the first year, Kernel Org will be required to submit documents on an annual basis to demonstrate its continued status.
Official recognition is extremely important to the continued existence of the organization, and gives Kernel Org the ability to canvas for funds that would normally be subject to taxation. In addition to this, tax exemption makes the organization more attractive to sponsors who can set off their donations.
The Linux Kernel Organization was founded in 2002. Its current President is H. Peter Anvin, with Jeff Uphoff as Treasurer and Chris Wright as Secretary. The Board also includes Kees Cook and Linus Torvalds.
Subscribe to our Linux Newsletters
Find Linux and Open Source Jobs
Subscribe to our ADMIN Newsletters
Support Our Work
Linux Magazine content is made possible with support from readers like you. Please consider contributing when you’ve found an article to be beneficial.
News
-
Dutch Government Turns to Open Source for Digital Sovereignty
Following in the footsteps of European countries, the Netherlands is looking to increase its sovereign digital infrastructure with open source software.
-
Linux May Soon Work on Snapdragon X2-Based PCs
If you're thinking about buying a Snapdragon X2-based desktop or laptop, Linux may soon be an option.
-
KDE for People Initiative Calls for AI Ban in Plasma
A new community of KDE wants the project to adopt a strict no-AI policy for KDE Plasma.
-
KDE Sets Ambitious Goals for 2026 and Beyond
KDE Connect reveals the goals for the Linux desktop darling, with one of those goals long overdue.
-
It’s Time to Test Fedora 45 Beta
Fedora 45 beta has been released with updated Gnome, KDE Plasma, and kernel.
-
Ubuntu Stonking Stingray Gets Even Rustier
Ubuntu 26.10 has completed its migration to the Rust-based coreutils.
-
AI Fixes Linux Bottlenecks Using “Hideous” Code
A Linux developer used AI to fix bottlenecks that caused problems when building the kernel. The resulting AI-generated code needed a lot of work.
-
Advanced Video Coding Still Under Patent
Brazilian patent BRPI0109962B1 has expired, which means that DivX and Xvid are no longer problematic for Linux, but it doesn’t mean that video is all of a sudden fully unleashed.
-
2,000 Vulnerabilities per Linux Release
Thanks to AI bug hunters, the Linux kernel is seeing record numbers of vulnerabilities, and it's overwhelming developers.
-
Linux Exempt from California’s Age Verification Law
So long as Linux is distributed under the GPL, MIT, BSD, and Apache licenses, the OS is exempt from being required to verify the age of its users in California.