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90-476: The Free Software Foundation ( FSF ) is a 501(c)(3) non-profit organization founded by Richard Stallman on October 4, 1985. The organisation supports the free software movement , with the organization's preference for software being distributed under copyleft ("share alike") terms, such as with its own GNU General Public License . The FSF was incorporated in Boston, Massachusetts , United States, where it

180-462: A federal court decision in 2018. The origins of 501(c)(4) organizations date back to the Revenue Act of 1913 , which created a new group of tax-exempt organizations dedicated to social welfare in a precursor to what is now Internal Revenue Code Section 501(c)(4). The Protecting Americans from Tax Hikes Act of 2015 introduced a new requirement on 501(c)(4) organizations. Within 60 days of

270-494: A "Respects Your Freedom" (RYF) hardware certification program. To be granted certification, a product must use 100% Free Software, allow user installation of modified software, be free of backdoors and conform with several other requirements. The FSF's board of directors includes professors at leading universities, senior engineers, and founders. Current board members are: Previous board members include: Executive directors include: The FSF Articles of Organization state that

360-411: A $ 100,000 research grant from Jeffrey Epstein in 2002, four years before Epstein's first arrest for sex offenses; it was the first from Epstein to MIT. Minsky received no further research grants from him. Minsky organized two academic symposia on Epstein's private island Little Saint James , one in 2002 and another in 2011, after Epstein was a registered sex offender. Virginia Giuffre testified in

450-418: A 2015 deposition in her defamation lawsuit against Epstein's associate Ghislaine Maxwell that Maxwell "directed" her to have sex with Minsky among others. There has been no allegation that sex between them took place nor a lawsuit against Minsky's estate. Minsky's widow, Gloria Rudisch, says that he could not have had sex with any of the women at Epstein's residences, as they were always together during all of

540-524: A 501(c)(5) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. A 501(c)(6) organization

630-419: A 501(c)(6) organization to raise and distribute over $ 250 million during the 2012 election campaigns without disclosing its donors. The group's existence was not publicly known until nearly a year after the election. A business's membership dues paid to a 501(c)(6) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of

720-429: A book that critiques many popular theories of how human minds work and suggests alternative theories, often replacing simple ideas with more complex ones. Recent drafts of the book are freely available from his webpage. Minsky also invented a "gravity machine" that would ring a bell if the gravitational constant were to change, a theoretical possibility that is not expected to occur in the foreseeable future. Minsky

810-414: A club of individuals, and no individual may derive profit from the organization's net earnings. Examples include college alumni associations ; college fraternities or college sororities operating chapter houses for students; country clubs ; amateur sport clubs ; supper clubs that provide a meeting place, library, and dining room for members; hobby clubs ; and garden clubs . A substantial amount of

900-628: A free smartphone operating system and creating replacements for Skype and Siri . Previous projects highlighted as needing work included the Free Java implementations , GNU Classpath , and GNU Compiler for Java , which ensure compatibility for the Java part of OpenOffice.org , and the GNOME desktop environment (see Java: Licensing ). The effort has been criticized by Michael Larabel for either not instigating active development or for being slow at

990-527: A journalist at Linux Magazine , criticized the Defective by Design campaign by the FSF as "negative" and "juvenile" and not being adequate for providing users with "credible alternatives" to proprietary software. FSF responded to this criticism by saying "that there is a fundamental difference between speaking out against policies or actions and smear campaigns", and "that if one is taking an ethical position, it

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1080-546: A lawsuit against Cisco for using GPL-licensed components shipped with Linksys products. Cisco was notified of the licensing issue in 2003 but Cisco repeatedly disregarded its obligations under the GPL. In May 2009, Cisco and FSF reached settlement under which Cisco agreed to make a monetary donation to the FSF and appoint a Free Software Director to conduct continuous reviews of the company's license compliance practices. In September 2019, Richard Stallman resigned as president of

1170-714: A mother, Fannie (Reiser), who was a Zionist activist. His family was Jewish. He attended the Ethical Culture Fieldston School and the Bronx High School of Science . He later attended Phillips Academy in Andover , Massachusetts . He then served in the US Navy from 1944 to 1945. He received a B.A. in mathematics from Harvard University in 1950 and a Ph.D. in mathematics from Princeton University in 1954. His doctoral dissertation

1260-757: A primary benefactor of this organization type, dating to the 19th century. According to the Internal Revenue Service, a 501(c)(5) organization has a duty of providing service to its members first. The organization's benefits may not inure to a specific member, but the rules for inurement vary among the three different types of organizations under this segment. A 501(c)(5) organization can make unlimited corporate, individual, or union contributions. A labor organization may pay benefits to its members because paying benefits improves all members' shared working conditions. An agricultural organization can provide financial assistance to its members in order to improve

1350-417: A public charity's activities can go to lobbying, charities may register for a 501(h) election allowing them to lawfully conduct lobbying activities as long as their financial expenditure does not exceed a specified amount. 501(c)(3) organizations risk loss of tax exempt status if any of these rules are violated. A 501(c)(3) organization is allowed to conduct some or all of its charitable activities outside

1440-446: A specific type of business is also not typically qualifying, as that would usually be more of a commercial enterprise. For example, the service of managing health insurance plans for its member businesses is often a commercial enterprise if it is not substantially related to improving the business conditions for specific lines of businesses. An association that promotes the common interests of certain hobbyists would not qualify because

1530-463: A substantial number of these activities, then only the amount of dues or contributions that can be attributed to other activities may be deductible as a business expense. The organization must provide a notice to its members containing a reasonable estimate of the amount related to lobbying and political campaign expenditures, or else it is subject to a proxy tax on its lobbying and political campaign expenditures. It must also state that contributions to

1620-590: A whole, however, the organization will generally qualify if it also performs other services for its members. Much like 501(c)(4) and 501(c)(5) organizations, 501(c)(6) organizations may also perform some political activities. 501(c)(6) organizations are allowed to attempt to influence legislation that is related to the common business interests of its members. A 501(c)(6) organization may receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection, with

1710-576: Is a business league, a chamber of commerce like the U.S. Chamber of Commerce , a real estate board, a board of trade, a professional football league or an organization like the Edison Electric Institute and the Security Industry Association , that are not organized for profit and no part of the net earnings goes to the benefit of any private shareholder or individual. A business league may qualify if it

1800-472: Is a list of software packages that have been verified as free software. Each package entry contains up to 47 pieces of information such as the project's homepage, developers, programming language, etc. The goals are to provide a search engine for free software, and to provide a cross-reference for users to check if a package has been verified as being free software. The FSF has received a small amount of funding from UNESCO for this project. FSF maintains many of

1890-646: Is a social welfare organization, such as a civic organization or a neighborhood association . An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community. Net earnings must be exclusively used for charitable, educational, or recreational purposes. According to The Washington Post , 501(c)(4) organizations: ...are allowed to participate in politics, so long as politics do not become their primary focus. What that means in practice

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1980-488: Is also based. From its founding until the mid-1990s, FSF's funds were mostly used to employ software developers to write free software for the GNU Project and its employees and volunteers have mostly worked on legal and structural issues for the free software movement and the free software community. Consistent with its goals, the FSF aims to use only free software on its own computers. The Free Software Foundation

2070-442: Is an association of persons having a common business interest, whose purpose is to promote the common business interest and whose activities improve business conditions rather than actually conduct the business itself. Members of the organization must be of the same trade, business, occupation, or profession in order to qualify. A local chamber of commerce or board of trade could qualify for similar reasons except that they may promote

2160-572: Is in wide use. Minsky also wrote of the possibility that extraterrestrial life may think like humans, permitting communication. In the early 1970s, at the MIT Artificial Intelligence Lab, Minsky and Papert started developing what came to be known as the Society of Mind theory. The theory attempts to explain how what we call intelligence could be a product of the interaction of non-intelligent parts. Minsky says that

2250-576: Is invested conservatively in socially responsible investing . The financial strategy is designed to maintain the Foundation's long-term future through economic stability. The FSF is a tax-exempt organization and posts annual IRS Form 990 filings online. Through the years the FSF has had its postal address, and until August 31st 2024 when going all remote its physical headquarters, at different locations in Boston , Massachusetts , USA , as indicated in

2340-587: Is justified, and often necessary, to not only speak about the benefits of freedom but against acts of dispossession and disenfranchisement." In 2009, a license update of LibDWG/ LibreDWG to version 3 of the GNU GPL made it impossible for the free software projects LibreCAD and FreeCAD to use LibreDWG legally. Many projects voiced their unhappiness about the GPLv3 license selection for LibreDWG, such as FreeCAD , LibreCAD , Assimp , and Blender . Some suggested

2430-402: Is not required to send the notification if the organization was formed on or before July 8, 2016, and it either applied for a determination letter using Form 1024 or filed a Form 990 between December 19, 2015, and July 8, 2016. As of January 2018, the application for recognition of exemption as a 501(c)(4) organization is a new form, Form 1024-A, rather than Form 1024. Between 2010 and 2017,

2520-612: Is organized and operated exclusively for those purposes. There are also supporting organizations—often referred to in shorthand form as "Friends of" organizations. 26 U.S.C.   § 170 , provides a deduction, for federal income tax purposes, for some donors who make charitable contributions to most types of 501(c)(3) organizations, among others. The IRS explains that to be tax-exempt, "an organization must be organized and operated exclusively for exempt purposes ... and none of its earnings may inure to any private shareholder or individual." Private inurement means that

2610-575: Is related to its purpose. A 501(c)(4) organization may directly or indirectly support or oppose a candidate for public office as long as such activities are not a substantial amount of its activities. A 501(c)(4) organization that lobbies must register with the Clerk of the House if it lobbies members of the House or their staff. Likewise, a 501(c)(4) organization must register with the Secretary of

2700-402: Is related to the common union interests of its members. 501(c)(5) organizations can receive unlimited contributions from corporations, individuals, and labor unions. The names and addresses of contributors are not required to be made available for public inspection. All other information, including the amount of contributions, the description of noncash contributions, and any other information,

2790-418: Is required to be made available for public inspection unless it clearly identifies the contributor. A union membership dues paid to a 501(c)(5) organization are generally an ordinary and necessary business expense. The membership dues are tax-deductible in full unless a substantial part of the 501(c)(5) organization's activities consists of political activity, in which case a tax deduction is allowed only for

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2880-524: Is that they must spend less than 50 percent of their money on politics. So long as they don't run afoul of that threshold, the groups can influence elections, which they typically do through advertising. 501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity

2970-591: Is the promotion of social welfare and related to the organization's purpose. The income tax exemption for 501(c)(4) organizations applies to most of their operations, but income spent on political activities—generally the advocacy of a particular candidate in an election—is taxable. An "action" organization generally qualifies as a 501(c)(4) organization. An "action" organization is one whose activities substantially include, or are exclusively, direct or grassroots lobbying related to advocacy for or against legislation or proposing, supporting, or opposing legislation that

3060-798: The Japan Prize in 1990, the IJCAI Award for Research Excellence for 1991, and the Benjamin Franklin Medal from the Franklin Institute for 2001. In 2006, he was inducted as a Fellow of the Computer History Museum "for co-founding the field of artificial intelligence, creating early neural networks and robots, and developing theories of human and machine cognition." In 2011, Minsky was inducted into IEEE Intelligent Systems ' AI Hall of Fame for

3150-654: The board of directors are elected. The bylaws say who can vote for them. The board can grant powers to the Voting Membership. At any given time, there are usually around a dozen employees. Most, but not all, worked at the FSF headquarters in Boston, Massachusetts until August 2024 when the FSF closed its offices and switched to remote work. On November 25, 2002, the FSF launched the FSF Associate Membership program for individuals. Bradley M. Kuhn (FSF executive director, 2001–2005) launched

3240-516: The free software community 's attention". The FSF considers these projects "important because computer users are continually being seduced into using non-free software , because there is no adequate free replacement." As of 2021, high-priority tasks include reverse engineering proprietary firmware, reversible debugging in GNU Debugger ; developing automatic transcription and video editing software, Coreboot , drivers for network routers ,

3330-439: The 1914 Clayton Antitrust Act or the 1914 Federal Trade Commission Act . IRC 501(c)(6) amendment was enacted in 1966 to ensure that a professional football league's exemption would not be jeopardized because it administered a players' pension fund. Additionally, a professional sports league's exemption is not to be jeopardized because its primary source of revenue is the sale of television broadcasting rights to its games because

3420-433: The 1980s, Minsky and Good had shown how artificial neural networks could be generated automatically—self replicated—in accordance with any arbitrary learning program. Artificial brains could be grown by a process strikingly analogous to the development of a human brain. In any given case, the precise details would never be known, and even if they were, they would be millions of times too complex for human understanding. In

3510-436: The 2012 election season. Every organization, including a 501(c)(4) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during the calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on

3600-457: The 501(c)(6) organization's activities consists of political activity, in which case a tax deduction is allowed only for the portion of membership dues that are for other activities. Every organization, including a 501(c)(6) organization, that expressly advocates for the election or defeat of a particular political candidate and spends more than $ 250 during a calendar year must disclose the name of each person who contributed more than $ 200 during

3690-555: The 501(c)(7) organization's activities must be related to social and recreational activities for its members. No more than 35 percent of its gross receipts may derive from non-members, and no more than 15 percent of its gross receipts is permitted to come from use of its facilities or services by the general public. An organization that exceeds these limits may lose its 501(c)(7) status. Marvin Minsky Marvin Lee Minsky (August 9, 1927 – January 24, 2016)

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3780-477: The 990 form. 501(c)(3) tax-exemptions apply to entities that are organized and operated exclusively for religious , charitable , scientific , literary , or educational purposes; or for testing for public safety, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals . The 501(c)(3) exemption also applies for any unincorporated community chest , fund, cooperating association , or foundation that

3870-468: The Advancement of Free Software " and " Free Software Award for Projects of Social Benefit " The LibrePlanet wiki organizes FSF members into regional groups in order to promote free software activism against digital restrictions management and other issues promoted by the FSF. The FSF maintains a list of "high-priority projects" to which the Foundation claims that "there is a vital need to draw

3960-539: The FSF after pressure from journalists and members of the open source community in response to him making controversial comments in defense of Marvin Minsky on Jeffrey Epstein 's sex trafficking scandal. Nevertheless, Stallman remained head of the GNU Project and in 2021, he returned to the FSF board of directors. The original purpose of the FSF was to promote the ideals of free software. The organization envisaged

4050-523: The FSF and others have re-termed "digital restrictions management", as part of its effort to highlight technologies that are "designed to take away and limit your rights",) and user interface copyright. Since 2012, Defective by Design is an FSF-initiated campaign against DRM. It also has a campaign to promote Ogg + Vorbis , a free alternative to proprietary formats like AAC and MQA . FSF also sponsors free software projects it deems "high-priority". " Outstanding new Free Software contributor ", " Award for

4140-533: The FSF. After forming the Software Freedom Law Center , Eben Moglen continued to serve as the FSF's general counsel until 2016. Most of the FSF funding comes from patrons and members. Revenue streams also come from free-software-related compliance labs, job postings, published works, and a web store . FSF offers speakers and seminars for pay, and all FSF projects accept donations. Revenues fund free-software programs and campaigns, while cash

4230-457: The Form 990-EZ or Form 990-PF) must be available for public inspection and photocopying at the offices of the exempt organization, through a written request and payment for photocopies by mail from the exempt organization, or through a direct Form 4506-A "Request for Public Inspection or Copy or Political Organization IRS Form" request to the IRS of for the past three tax years. Form 4506-A also allows

4320-877: The GNU operating system as an example of this. The GNU General Public License (GPL) is a widely used license for free software projects. The current version (version 3) was released in June 2007. The FSF has also published the GNU Lesser General Public License (LGPL), the GNU Free Documentation License (GFDL), and the GNU Affero General Public License (AGPL). The FSF's publishing department, responsible for "publishing affordable books on computer science using freely distributable licenses." This

4410-1025: The IRS Publication 557, in the Organization Reference Chart section, the following is an exact list of 501(c) organization types (29 in total) and their corresponding descriptions. Under Section 511, a 501(c) organization is subject to tax on its " unrelated business income ", whether or not the organization actually makes a profit, but not including selling donated merchandise or other business or trade carried on by volunteers, or certain bingo games. Disposal of donated goods valued over $ 2,500, or acceptance of goods worth over $ 5,000 may also trigger special filing and record-keeping requirements. Tax exemption does not excuse an organization from maintaining proper records and filing any required annual or special-purpose tax returns , e.g., 26 U.S.C.   § 6033 and 26 U.S.C.   § 6050L . Prior to 2008, an annual return

4500-423: The Internal Revenue Service does not consider hobbies to be activities conducted as businesses. An organization whose primary activity is advertising the products or services of its members does not qualify because the organization is performing a service for its members rather than promoting common interests. If an organization's primary activity is advertising the products or services of its members' industry as

4590-560: The Senate if it lobbies members of the Senate or their staff. In addition, the 501(c)(4) organization must either inform its members the amount it spends on lobbying or pay a proxy tax to the Internal Revenue Service. Lobbying expenses and political expenses are not deductible as business expenses. The use of 501(c)(4), 501(c)(5), and 501(c)(6) organizations has been affected by the 2007 case FEC v. Wisconsin Right to Life, Inc. , in which

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4680-564: The Supreme Court struck down the part of the McCain-Feingold Act that prohibited 501(c)(4)s, 501(c)(5)s, and 501(c)(6)s from broadcasting electioneering communications. The Act defined an electioneering communication as a communication that mentions a candidate's name 60 days before a primary or 30 days before a general election. Contributions to 501(c)(4) organizations are not tax-deductible as charitable donations unless

4770-467: The United States. Donors' contributions to a 501(c)(3) organization are tax-deductible only if the contribution is for the use of the 501(c)(3) organization, and that the 501(c)(3) organization is not merely serving as an agent or conduit of a foreign charitable organization. Additional procedures are required of 501(c)(3) organizations that are private foundations . A 501(c)(4) organization

4860-690: The ability to make revisions as needed. The FSF holds the copyrights on many pieces of the GNU system, such as GNU Compiler Collection . As the holder of these copyrights, it has authority to enforce the copyleft requirements of the GNU General Public License (GPL) when copyright infringement occurs. From 1991 until 2001, GPL enforcement was done informally, usually by Stallman himself, often with assistance from FSF's lawyer, Eben Moglen . Typically, GPL violations during this time were cleared up by short email exchanges between Stallman and

4950-439: The adoption and promotion of free software. From 2003 to 2005, FSF held legal seminars to explain the GPL and the surrounding law. Usually taught by Bradley M. Kuhn and Daniel Ravicher , these seminars offered CLE credit and were the first effort to give formal legal education on the GPL. In 2007, the FSF published the third version of the GNU General Public License after significant outside input. In December 2008, FSF filed

5040-418: The biggest source of ideas about the theory came from his work in trying to create a machine that uses a robotic arm, a video camera, and a computer to build with children's blocks. In 1986, Minsky published The Society of Mind , a comprehensive book on the theory which, unlike most of his previously published work, was written for the general public. In November 2006, Minsky published The Emotion Machine ,

5130-555: The broadcasting of games increases public awareness of the sport. In 2013, Senator Tom Coburn introduced legislation to disallow a tax exemption for the National Football League , the Professional Golfers' Association of America , and other professional sports organizations. Coburn estimated the tax exemption cost $ 100 million, but he said he could not get other members of Congress to support

5220-603: The calendar year to the Federal Election Commission . The Federal Election Commission is required to enforce this provision based on a federal court decision in 2018. The predecessor of IRC 501(c)(6) was enacted as part of the Revenue Act of 1913 likely due to a U.S. Chamber of Commerce request for an exemption for nonprofit "civic" and "commercial" organizations, which resulted in IRC 501(c)(4) for nonprofit "civic" organizations and IRC 501(c)(6) for nonprofit "commercially-oriented" organizations. The Revenue Act of 1928 amended

5310-408: The common economic interests of all the commercial enterprises in a given trade or community. In order to qualify for a tax-exemption under section 501(c)(6), the organization must specify that it seeks to promote and improve business condition for a specific type of business. Improving business conditions for all types of businesses is not generally qualifying. Similarly, providing a service for

5400-725: The conditions of those engaged in agricultural pursuits generally. Members can benefit in incidental ways from the organization's exempt activities as long as the benefits are available to all persons. The first exemption for labor organizations from corporate income tax was enacted as part of the Payne–Aldrich Tariff Act of 1909 . The Revenue Act of 1913 excluded "labor, agricultural, or horticultural organizations" from income tax liability. Much like 501(c)(4) and 501(c)(6) organizations, 501(c)(5) organizations may also perform some political activities. 501(c)(5) organizations are allowed to attempt to influence legislation that

5490-538: The documents that define the free software movement. FSF hosts software development projects on its Savannah website. An abbreviation for "Hardware-Node", the h-node website lists hardware and device drivers that have been verified as compatible with free software. It is user-edited and volunteer supported with hardware entries tested by users before publication. FSF sponsors a number of campaigns against what it perceives as dangers to software freedom, including software patents , digital rights management (which

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5580-421: The exception of a 501(c)(6) organization that makes independent expenditures . All other information, including the amount of contributions, the description of non-cash contributions, and any other information, is required to be made available for public inspection unless it clearly identifies the contributor. The U.S. Chamber of Commerce is a large political spender, and Freedom Partners used its status as

5670-410: The exclusively religious activities of any religious order; and religious organizations; and most organizations whose annual gross receipts are less than $ 5,000. Failure to file such timely returns and to make other specific information available to the public also is prohibited. Between 2010 and 2017 the IRS revoked the nonprofit status of more than 760,000 nonprofit organizations for failing to file

5760-411: The first randomly wired neural network learning machine, SNARC . In 1962, Minsky worked on small universal Turing machines and published his well-known 7-state, 4-symbol machine. Minsky's book Perceptrons (written with Seymour Papert) attacked the work of Frank Rosenblatt , and became the foundational work in the analysis of artificial neural networks . The book is the center of a controversy in

5850-408: The history of AI, as some claim it to have had great importance in discouraging research of neural networks in the 1970s, and contributing to the so-called " AI winter ". He also founded several other AI models. His paper A framework for representing knowledge created a new paradigm in knowledge representation. While his Perceptrons is now more a historical than practical book, the theory of frames

5940-639: The interplay of the many unintelligent but semi-autonomous agents that comprise the brain. He argued that "somewhere down the line, some computers will become more intelligent than most people," but that it was very hard to predict how fast progress would be. He cautioned that an artificial superintelligence designed to solve an innocuous mathematical problem might decide to assume control of Earth's resources to build supercomputers to help achieve its goal, but believed that such negative scenarios are "hard to take seriously" because he felt confident that AI would be well tested before being deployed. Minsky received

6030-460: The legislation. A 501(c)(7) organization is a social or recreational club that is organized for pleasure, recreation, and other nonprofitable purposes. Members must share interests and have a common goal directed toward pleasure and recreation, and the organization must provide opportunities for personal contact among members. The organization's facilities and services must be open to its members and their guests only. The organization must be

6120-511: The number of 501(c)(4) organizations dropped from almost 140,000 to fewer than 82,000. In 2017 revocations of 501(c)(4) groups comprised 58% which usually is only 15% of the total nonprofits which have their tax status revoked by the IRS for their failure to file Form 990. A 501(c)(5) organization is a labor organization, an agricultural organization, or a horticultural organization. Labor unions, county fairs, and flower societies are examples of these types of groups. Labor union organizations were

6210-720: The organization are not deductible as charitable contributions during fundraising. A 501(c)(4) organization is not required to disclose their donors publicly, with the exception of organizations that make independent expenditures as of 2018. The former complete lack of disclosure led to extensive use of the 501(c)(4) provisions for organizations that are actively involved in lobbying , and has become controversial. Criticized as " dark money ", spending from these organizations on political advertisements has exceeded spending from Super PACs . Spending by organizations that do not disclose their donors increased from less than $ 5.2   million in 2006 to well over $ 300   million during

6300-400: The organization is either a volunteer fire department or a veterans organization. Dues or contributions to 501(c)(4) organizations may be deductible as a business expense under IRC 162, although amounts paid for intervention or participation in any political campaign, direct lobbying, grass roots lobbying, and contact with certain federal officials are not deductible. If a 501(c)(4) engages in

6390-409: The organization's assets must not unduly benefit a person. Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. On the other hand, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of

6480-414: The organization's formation, a 501(c)(4) organization is required to file Form 8976 with the Internal Revenue Service as notification that it is operating as a section 501(c)(4) organization. The Internal Revenue Service will acknowledge receipt of the notification, but the acknowledgment is not a determination that the organization qualifies for section 501(c)(4) tax-exempt status. A 501(c)(4) organization

6570-418: The portion of membership dues that are for other activities. Because associations involved in fishing and seafood harvesting were having difficulties qualifying for reduced postal rates, in 1976 Congress established Internal Revenue Code Section 501(5) to define "agriculture" as the art or science of cultivating land, harvesting crops or aquatic resources, or raising livestock. Every organization, including

6660-472: The program and also signed up as the first Associate Member Associate members are primarily an honorary and funding support role. In 2023, associate members gained the ability to make board nominations, along with FSF staff and FSF voting members. There is also an annual meeting of FSF members, usually during lunch at LibrePlanet, in which feedback for FSF is solicited. Eben Moglen and Dan Ravicher previously served individually as pro bono legal counsel to

6750-508: The public inspection or photocopying access to Form 1023 "Application for Recognition of Exemption" or Form 1024, Form 8871 "Political Organization Notice of Section 527 Status", and Form 8872 "Political Organization Report of Contribution and Expenditures". Internet access to many organizations' 990 and some other forms are available through GuideStar . Certain organizations are exempt from filing Form 990, such as churches, their integrated auxiliaries, and conventions or associations of churches;

6840-581: The selection of a license with a broader license compatibility , for instance the MIT , BSD , or LGPL 2.1. A request went to the FSF to relicense GNU LibreDWG as GPLv2, which was rejected in 2012. 501(c)#501(c)(3) For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals . According to

6930-460: The statute to include real estate boards. In 1966, professional football leagues were added to the described organizations. The Revenue Act of 1913 related to professional football leagues had both antitrust and tax provisions: The antitrust provision was enacted to permit the merger of the National and American Football Leagues to go forward without fear of an antitrust challenge under either

7020-468: The table below. As the GNU GPL v2 included the FSF's postal address in one of the first lines of the introduction and the source code license notice template every change of address also caused updates to the license itself. Linus Torvalds has criticized FSF for using GPLv3 as a weapon in the fight against DRM. Torvalds argues that the issue of DRM and that of a software license should be treated as two separate issues. On June 16, 2010, Joe Brockmeier,

7110-502: The television anthology series Fargo (Season 3) episode 3 (entitled " The Law of Non-Contradiction "), at least two allusions are made to Minsky. The first, through the depiction of a " useless machine ": a device that was invented by Minsky as a philosophical joke. The second, through the depiction of an animation of a robot called "minsky" – a character in a sci-fi novel called "The Planet Wyh". In 1952, Minsky married pediatrician Gloria Rudisch; together they had three children. Minsky

7200-546: The violator. In the interest of promoting copyleft assertiveness by software companies to the level that the FSF was already doing, in 2004 Harald Welte launched gpl-violations.org . In late 2001, Bradley M. Kuhn (then executive director), with the assistance of Moglen, David Turner, and Peter T. Brown , formalized these efforts into FSF's GPL Compliance Labs. From 2002–2004, high-profile GPL enforcement cases, such as those against Linksys and OpenTV, became frequent. GPL enforcement and educational campaigns on GPL compliance

7290-638: The visits to Epstein's residences. In January 2016 Minsky died of a cerebral hemorrhage, at the age of 88. Minsky was a member of Alcor Life Extension Foundation 's Scientific Advisory Board . Alcor will neither confirm nor deny whether Minsky was cryonically preserved. Minsky won the Turing Award (the greatest distinction in computer science) in 1969, the Golden Plate Award of the American Academy of Achievement in 1982,

7380-407: The work being done, even after certain projects were added to the list. The FSF maintains a list of approved Linux operating systems that maintain free software by default: The project also maintains a list of operating systems that are not versions of the GNU system: The following are previously endorsed operating systems that are no longer actively maintained : Since 2012, the FSF maintains

7470-419: Was a major focus of the FSF's efforts during this period. In March 2003, SCO filed suit against IBM alleging that IBM's contributions to various free software, including FSF's GNU, violated SCO's rights. While FSF was never a party to the lawsuit, FSF was subpoenaed on November 5, 2003. During 2003 and 2004, FSF put substantial advocacy effort into responding to the lawsuit and quelling its negative impact on

7560-554: Was a talented improvisational pianist who published musings on the relations between music and psychology . Minsky was an atheist. He was a signatory to the Scientists' Open Letter on Cryonics . He was a critic of the Loebner Prize for conversational robots, and argued that a fundamental difference between humans and machines was that while humans are machines, they are machines in which intelligence emerges from

7650-617: Was an American cognitive and computer scientist concerned largely with research of artificial intelligence (AI). He co-founded the Massachusetts Institute of Technology 's AI laboratory and wrote several texts concerning AI and philosophy. Minsky received many accolades and honors, including the 1969 Turing Award . Marvin Lee Minsky was born in New York City, to an eye surgeon father, Henry, and to

7740-465: Was an adviser on Stanley Kubrick 's movie 2001: A Space Odyssey ; one of the movie's characters, Victor Kaminski, was named in Minsky's honor. Minsky is mentioned explicitly in Arthur C. Clarke 's derivative novel of the same name, where he is portrayed as achieving a crucial break-through in artificial intelligence in the then-future 1980s, paving the way for HAL 9000 in the early 21st century: In

7830-416: Was founded in 1985 as a non-profit corporation supporting free software development. It continued existing GNU projects such as the sale of manuals and tapes , and employed developers of the free software system. Since then, it has continued these activities, as well as advocating for the free software movement. The FSF is also the steward of several free software licenses, meaning it publishes them and has

7920-858: Was not generally required from an exempt organization accruing less than $ 25,000 in gross income yearly. Since 2008, most organizations whose annual gross receipts are less than $ 50,000 must file an annual information return known as Form 990-N . Form 990-N must be submitted electronically using an authorized IRS e-file provider. Form 990, Form 990-EZ, and Form 990-PF may be filed either by mail or electronically through an authorized e-file provider. Failure to file required returns such as Form 990 (Return of Organization Exempt From Income Tax) may result in fines of up to $ 250,000 per year. Exempt or political organizations, excluding churches or similar religious entities, must make their returns, reports, notices, and exempt applications available for public inspection. The organization's Form 990 (or similar such public record as

8010-481: Was the Toshiba Professor of Media Arts and Sciences, and professor of electrical engineering and computer science . Minsky's inventions include the first head-mounted graphical display (1963) and the confocal microscope (1957, a predecessor to today's widely used confocal laser scanning microscope ). He developed, with Seymour Papert , the first Logo " turtle ". Minsky also built, in 1951,

8100-586: Was titled "Theory of neural-analog reinforcement systems and its application to the brain-model problem." He was a Junior Fellow of the Harvard Society of Fellows from 1954 to 1957. He was on the MIT faculty from 1958 to his death. He joined the staff at MIT Lincoln Laboratory in 1958, and a year later he and John McCarthy initiated what is, as of 2019 , named the MIT Computer Science and Artificial Intelligence Laboratory . He

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