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Forming a software foundation? Think again

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As an open source project gathers momentum and the possibility of corporate engagement beckons, developers can frequently be heard saying they need to start a foundation for their project.

But do they? Ask many of the people who have gone down that path, and they're likely to advise against it. The bureaucracy is daunting, the skills needed to run such an organization are similar to those of any other business, and there's a very real risk the IRS will refuse to grant tax-exempt status.

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