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Subject: [FreeBSD-users-jp 82200] FreeBSD =?ISO-2022-JP?B?GyRCOmIbKEI=?=
 =?ISO-2022-JP?B?GyRCQ0QkTjRzSVVKZz04JEskRCQkJEYbKEI=?= (was
 ANNOUNCE:
 [FreeBSD-Announce] FreeBSD Foundation Quarterly Newsletter, December
 21, 2004)
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$BARIJ$G$9!#(B

>>> On Tue, 21 Dec 2004 12:04:42 +0000, Robert Watson <rwatson@FreeBSD.org> said:

>                The FreeBSD Foundation Quarterly Newsletter
>                            December 21, 2004
[...]
> Letter From the Secretary/Treasurer
> ===================================
[...]
>   This first newsletter includes important information about the
>   FreeBSD Foundation's current status as a public-charity and the
>   steps you can take to help us keep that status.  Even if you don't
>   have time to read the whole newsletter, please take the time to
>   read and understand this section.

$B$H$$$&$3$H$J$N$G!"@kEA8z2L$N9b$=$&$J(B FreeBSD-users-jp@ $B$K3:EvItJ,$N(B
$BF|K\8lLu$rAw$i$;$F$/$@$5$$!#(B

FreeBSD $B:bCD$O!"(B

  http://www.FreeBSD.org/doc/ja_JP.eucJP/articles/contributing/contrib-how.html

$B$K$h$l$P!"(B

  FreeBSD $B:bCD$O!"(BFreeBSD $B%W%m%8%'%/%H$NL\I8$r?d?J$9$k$?$a$K(B $B@_N)$5$l$?!"(B
  $BHs1DMx$N!"@G6b$rLH=|$5$l$?:bCD$G$9!#(B501(c)3 $B$K(B $BE,9g$9$kCDBN$H$7$F!"(B
  $B:bCD$O%"%a%j%+9g=09qO"K.=jF@@G$J$i$S$K(B $B%3%m%i%I=#=jF@@G$r0lHL$KLH=|$5$l(B
  $B$F$$$^$9!#LH@GCDBN$X$N4sIU$O!"(B $BB?$/$N>l9gO"K.@/I\$N2]@GBP>]=jF@$+$i(B
  $B95=|$G$-$^$9!#(B

$B$H$N$3$H$G$9!#(B

***

> The FreeBSD Foundation's 501(c)3 Status
> =======================================

FreeBSD $B:bCD$N(B  501(c)3 $BCDBN$H$7$F$N8=>u(B
========================================

>   December 31st of this year will mark the end of the FreeBSD
>   Foundation's probationary period as a 501(c)3.  The IRS requires
>   all non-profit public charities to prove, at the five year mark,
>   that they have met the "public support test" or be classified as
>   a private foundation.  For several reasons that are too technical
>   to go into, it is in the Foundation's interest to remain a public
>   charity.

$B:#G/$N(B 12 $B7n(B 31 $BF|$,!"(BFreeBSD $B:bCD$N(B 501(c)3 $BCDBN$H$7$F$N;n831?MQ4|4V$N(B
$B:G8e$NF|$K$J$j$^$9!#JF9q9q@G6I(B (IRS; Internal Revenue Service) $B$O!"(B
$B$9$Y$F$NHs1DMx8x=0;|A1CDBN(B (non-profit public charities) $B$KBP$7$F!"(B
5 $BG/$rL\I8$K(B "public support test" $B$rC#@.$7$?$3$H$r>ZL@$9$k$h$&$K(B
$B5a$a$F$$$^$9!#$b$7$=$l$,$G$-$J$1$l$P!";dE*:bCDK!?M(B (private foundation)
$B$H$7$FJ,N`$5$l$F$7$^$$$^$9!#>\:Y$KM}M3$r$4@bL@$G$-$J$$$N$G$9$,!"(B
FreeBSD $B:bCD$O;|A1CDBN$H$7$FB8B3$9$k$3$H$rK>$s$G$$$^$9!#(B

>   The easiest way for the Foundation to demonstrate "public support"
>   is to pass the "1/3rd test":
> 
>                 Limited Donations      1
>                ==================  =  ===
>                  All Donations         3

$B$b$C$H$b4JC1$JJ}K!$O!":bCD$,0J2<$K<($9(B "1/3rd test" $B$rC#@.$7$F(B
"public support" $B$r>ZL@$9$k$3$H$G$9!#(B

                 $B8BDjE*4sIU(B        1
               ==============  =  ===
                 $BA4BN$N4sIU(B        3

>   For the purposes of this test, no single donor may contribute
>   more than 2% of the total donation pool to the numerator.

$B$3$N%F%9%H$NL\E*$N$?$a$K!"4sIU$r$7$F2<$5$kJ}$N3[$,!"C1FH$GA4BN$N4sIU(B
$B6b3[$N(B 2% $B$r1[$($J$$$h$&$K$*4j$$$$$?$7$^$9!#(B

>   Through good fortune and the extreme charity of a handful of
>   donors, the FreeBSD Foundation finds itself at risk of failing
>   the "1/3rd test".  As of today, the ratio of limited donations
>   to total donations stands at 27.9%.  While we have every confidence
>   that our support history will substantiate that the FreeBSD
>   Foundation is a public charity, going through the appeals process
>   can be a lengthy and expensive ordeal.

$B9,1?$K$b!"0l0.$j$NJ}!9$+$i;V$r2aEY$K$$$?$@$$$F$7$^$C$?$?$a!"(BFreeBSD $B:bCD$O(B
"1/3rd test" $B$rC#@.$G$-$J$$4m81@-$,$"$k$H9M$($F$$$^$9!#:#F|$N;~E@$G!"A4BN$N(B
$B4sIU$KBP$7$F8BDjE*4sIU$,@j$a$k3d9g$O(B 27.9% $B$KC#$7$F$$$^$9!#;d$?$A$,;Y1g$7$F(B
$B$-$?Nr;K$,!"(BFreeBSD $B:bCD$O8xE*;|A1CDBN$G$"$k!"$H$$$&$3$H$r<B>Z$7$F$$$k$H(B
$B3N?.$7$F$$$^$9$,!"$*4j$$$N<jB3$-$,$^$H$^$k$N$OD9$/87$7$$;nN}$K$J$i$J$$$H$b(B
$B8B$j$^$;$s!#(B

>   For this reason we are directly appealing to the community to
>   help us meet the "1/3rd test".  To do so, the Foundation will
>   need to raise $30,400 in donations not affected by the 2%
>   contribution limit.  Given the Foundation's expected donation
>   balance, the 2% limit for any single person or entity is $8000
>   given during the Foundation's 5 year probationary period.

$B$3$NM}M3$N$?$a$K!"(B"1/3rd test" $B$rC#@.$G$-$k$h$&$K%3%_%e%K%F%#$KD>@\!"(B
$B$*4j$$$r$5$;$F$$$?$@$-$?$$$N$G$9!#$=$N$?$a$K$O!":bCD$O>e5-$N(B 2% $B$H$$$&(B
$B8B3&3[$rD62a$7$J$$4sIU$r(B $30,400 $BI,MW$H$7$F$$$^$9!#$3$N(B 2% $B$O!":bCD$N(B
5 $BG/$N;n831?MQ4|4V$N$&$A!":bCD$,A[Dj$7$F$$$k4sIU$N6Q9U>u67$+$i?dDj$9$k$H!"(B
$8000 $B$G$9!#(B

>   If you use FreeBSD and would like the FreeBSD Foundation to
>   continue its support of FreeBSD, please consider making a donation.
>   No amount is too small to make a difference.

$B$b$7$"$J$?$,(B FreeBSD $B$r$*;H$$$G!"(BFreeBSD $B:bCD$,(B FreeBSD $B$r7QB3E*$K(B
$B;Y1g$9$k$3$H$rK>$s$G$$$?$@$1$k$J$i!"$<$R!"4sIU$9$k$3$H$r8!F$$7$F(B
$B$/$@$5$$!#3[$NB?>/$K0c$$$O$"$j$^$;$s!#$h$jB?$/$NJ}$+$i;d$?$A$r;Y1g$7$F(B
$B$$$?$@$-$?$$$N$G$9!#(B

>   The FreeBSD Foundation accepts donations via check:
> 
>        The FreeBSD Foundation
>        7321 Brockway Dr.
>        Boulder, CO 80303
> 
>   or PayPal:
> 
>        http://www.freebsdfoundation.org/donating.shtml
> 
>   Checks must be postmarked by December 31st. to count toward the
>   advanced ruling period.

FreeBSD $B:bCD$O>.@Z<j$K$h$k4sIU$r<u$1IU$1$F$$$^$9!#$b$74sIU$7$F$$$?$@$1$k$J$i!"(B

       The FreeBSD Foundation
       7321 Brockway Dr.
       Boulder, CO 80303

$B$XAw$C$F$/$@$5$$!#(BPayPal $B$G4sIU$9$k$3$H$b$G$-$^$9!#>\:Y$O!"(B

       http://www.freebsdfoundation.org/donating.shtml

$B$r$4Mw$/$@$5$$!#(B

$B$J$*!">.@Z<j$OL\2<$N4|4V$r9MN8$9$k$?$a$K!"(B12 $B7n(B 31 $BF|$^$G$N>C0u$,2!$5$l$F(B
$B$$$J$1$l$P$J$j$^$;$s!#(B

$BLuCm(B: $B>e5-$N%Z!<%8$K$h$l$P!"M9JX0YBX$G$b4sIU$r<u$1IU$1$F$$$^$9!#(B

>   Thanks again for your support!

$B;d$?$A$r;Y1g$7$F$/$@$5$C$F$"$j$,$H$&$4$6$$$^$9!#(B
