Re: Fwd: Re: IP: Microsoft breaks Mime specification

["Donald E. Eastlake 3rd" <dee3 at torque.pothole.com>]

From:  Ed Gerck <egerck at NMA.COM>
Message-ID:  <3C4E5A8A.E2333D6D at nma.com>
Date:  Tue, 22 Jan 2002 22:39:06 -0800
To:  "Donald E. Eastlake 3rd" <dee3 at torque.pothole.com>
CC:  ietf at ietf.org
References:  <200201230320.WAA0000003830 at torque.pothole.com>

>"Donald E. Eastlake 3rd" wrote:
>
>> PS: In my opinion, the oft repeated claim that the IETF "has no legal"
>> status or existence is hogwash.  The unincorporated non-profit
>> association is a valid form of legal entity, at least in the USA.
>
>Hmm, does the IETF pay taxes? Or is it some form of non-taxable US legal
>entity?

It has been some years since I studied the relavent parts of the US
Tax Code.  But it used to provide that if an entity would have
qualified for tax exempt status if it had applied and its annual cash
flow was less than $5,000, then it need not file any tax return or pay
taxes. This is a pretty reasonable provision. It is why all kinds of
small informal groups don't need to worry about this stuff. Say, for
example that you and some friends get together once a week and agree
to pay some small amount of money into a pot to pay for refresments
and maybe have a picnic once a year paid for by any surplus. Why
doesn't the unincorporated social organization you have formed have to
file tax returns and pay taxes if it has a surplus in any particular
tax year? The IETF is different and larger but it obviously meets
definitions of non-profit and has pretty much a zero cash flow. I
believe all the meeting fees go through the ISOC, not the IETF.

Donald

PS: The IETF does have separate legal representation.