Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 1,413,778 | 1,071,158 | 1,010,471 | 1,130,673 | 1,165,820 | 5,791,900 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,413,778 | 1,071,158 | 1,010,471 | 1,130,673 | 1,165,820 | 5,791,900 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 4,564,272 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,227,628 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,413,778 | 1,071,158 | 1,010,471 | 1,130,673 | 1,165,820 | 5,791,900 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 106 | 18 | 14 | 15 | 15 | 168 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | 5,792,068 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| The Software Freedom Law Center ("SFLC") qualifies as a publicly supported charity under sections 170(b)(1)(a)(vi) and 509(a)(1) of the internal revenue code. SFLC's mission is to represent, pro bono publico, those whose relation to free and open source software generates no revenue stream from which traditional legal representation and counsel can be paid. SFLC satisfies the definition of an organization referred to in section 170(c)(2)(b) of the code because it is organized and operated exclusively for the charitable purpose of carrying out its mission.Further, SFLC normally receives a substantial part of its support from direct or indirect contributions from the general public under the requirements of the facts and circumstances test of Reg. Sec.1.170a-9t(f)(3).As shown in Part II, Section C, SFLC received 21.19 percent of public support for 2015, and has received greater than ten percent public support for each taxable year of its existence. SFLC is enabled in large part to carry out its public-facing mission by voluntary donations provided by commercial parties who benefit from free and open source software in their businesses, and who appreciate that all parties are better off when the people who make the software can make it safely.These donations do not unduly influence SFLC. In fact, many of SFLC's large donors directly compete with one another. In addition to this support, SFLC also receives donations from individuals and grant making organizations.Since its inception in 2005, SFLC has actively sought and received support from the public and the community which it serves -- non-profit makers and distributors of free and open source software.SFLC currently represents many of the most important and well-established free and open source software projects. SFLC's activities mostly involve advising, counseling, and representing clients in furtherance of its mission, attract support from the general public, members of the free and open source software community, and other organizations.As set forth in Reg. Sec. 1.170a-9t(f)(3)(ii), SFLC maintains a continuous and bona fide program for the solicitation of funds from the general public and the free and open source software community which it serves. Since its inception, SFLC has received 860 donations from individuals, the vast majority of which are under $500. SFLC has asked for these donations on its website and in its educational materials that are freely distributed for use by the public. To increase its public support test ratios, SFLC has also sent out annual appeal letters to a broad audience.SFLC is governed by a board of directors comprised of experts and Leaders in the free and open source software community who represent a Broad cross-section of the views and interests of the community. All of the directors that have served on SFLC's board have been independent and not affiliated with its donors. All SFLC's current directors have either academic or nonprofit affiliations and former directors have gone on to take government and academic positions.SFLC is the only organization of its kind in the world, dedicated to providing free legal counsel and representation to individuals and non-profit makers and distributors of free and open source software.SFLC provides enhanced long-term legal stability to the free and open source software community by continuing to support the more than 50 key free and open source software projects that have come to rely on its licensing, copyright, trademark, nonprofit corporate and tax legal advice. Many of SFLC's clients are also incorporated as nonprofits and recognized as 501(c)(3) organizations in their own right, while others are small, unincorporated volunteer entities without revenue. |
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART III - PROGRAM SERVICES, LINE 4A | IN ADDITION TO ITS CLIENTS, SFLC ALSO PROVIDES SIGNIFICANT SERVICE TO THE GENERAL FREE AND OPEN SOURCE SOFTWARE COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH, AND INFORMATION ABOUT, LEGAL ISSUES IMPACTING FREE AND OPEN SOURCE SOFTWARE DEVELOPMENT,PUBLISHING FREELY AVAILABLE MATERIAL REGARDING ISSUES THAT CONCERN THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY AND MAKING NUMEROUS PUBLIC PRESENTATIONS AND OFFERING CONSULTING TO THE PUBLIC AND TRAINING TO ATTORNEYS INVOLVED WITH OR INTERESTED IN A WIDE RANGE OF TOPICS RELATED TO FREE AND OPEN SOURCE SOFTWARE LEGAL ISSUES. THE MATERIALS THAT SFLC PROVIDES ARE CREATED FOR EVERYONE, NOT FOR A SMALL DONOR BASE. FOR EXAMPLE, EBEN MOGLEN'S FREEDOM IN THE CLOUD SPEECH HAS HAD OVER 40,000 VIEWS ON YOUTUBE.COM, AND HIS SPEECH ON "INNOVATION UNDER AUSTERITY" HAS BEEN WATCHED APPROXIMATELY 20,000 TIMES ON YOUTUBE.COM. MORE RECENTLY, EBEN MOGLEN'S SERIES OF PUBLIC TALKS ON "SNOWDEN AND THE FUTURE" HAS HAD OVER 150,000 UNIQUE VISITORS ONLINE, WITH EACH OF THE 4 VIDEOS OF THE TALKS RECEIVING 30,000 - 40,000 VIEWS. THE FOLLOW UP TECHNICAL SYMPOSIUM WITH BRUCE SCHNEIDER SIMILARLY RECEIVED APPROXIMATELY 30,000 VIEWS. THE PUBLICATION OF THESE LECTURES BY THE GUARDIAN REACHED MILLIONS OF THAT NEWSPAPER'S READERS. SFLC'S CLIENT LIST INCLUDES OVER 50 FREE AND OPEN SOURCE SOFTWARE PROJECTS THAT IN THIS PERIOD WERE ASSISTED BY SFLC WITH LICENSING, COPYRIGHT, TRADEMARK, PATENT, NONPROFIT CORPORATE AND TAX LEGAL ADVICE. IN ADDITION TO ITS CLIENTS, SFLC ALSO PROVIDES SIGNIFICANT SERVICE TO THE GENERAL FOSS COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH AND INFORMATION ABOUT LEGAL ISSUES IMPACTING FOSS DEVELOPMENT, PUBLISHING MATERIAL REGARDING ISSUES THAT CONCERN THE FOSS COMMUNITY AND MAKING NUMEROUS PUBLIC REPRESENTATIONS ON A WIDE RANGE OF TOPICS RELATING TO FOSS LEGAL ISSUES. SPECIFICALLY, DURING THE 2015 FISCAL YEAR, SFLC: HELD ITS ELEVENTH ANNIVERSARY FULL-DAY FREE SOFTWARE LAW CONFERENCE AT COLUMBIA LAW SCHOOL ON OCTOBER 30, 2015. PRESENTATIONS ON GPL COMPLIANCE, TRADEMARK POLICIES FOR FREE SOFTWARE PROJECTS, A NEW APPROACH TO FISCAL SPONSORSHIP ORGANIZATIONAL STRUCTURE WERE PRESENTED IN PANELS AND LECTURES, AND THE FREEDOMBOX PRIVACY APPLIANCE PROJECT DEMONSTRATED ITS SOFTWARE RUNNING ON A VARIETY OF SINGLE-BOARD COMPUTERS. THE CONFERENCE FOOTAGE HAS BEEN VIEWED OR DOWNLOADED MORE THAN 50,000 TIMES ON SFLC'S AND PROFESSOR MOGLEN'S WEBSITE; UPDATED OUR GPL COMPLIANCE GUIDE, SECOND EDITION WITH NEWLY WRITTEN MATERIAL CONCERNING RECENT LEGAL DEVELOPMENTS. THE GUIDE HAS SINCE BEEN TRANSLATED AND PUBLISHED IN CHINESE AND KOREAN; PUBLICIZED OUR NEW TECHNIQUES AND DESIGNS FOR FOSS PROJECT ORGANIZATIONS AND FISCAL SPONSORS TO RECEIVE 501(C)(3) DETERMINATIONS FOR THE BENEFIT OF THE COMMUNITY AT LARGE; PUBLISHED ADVICE CONCERNING THE TRANS-PACIFIC PARTNERSHIP TRADE AGREEMENT (KNOWN UNIVERSALLY AS THE TPP) AND ITS CONSEQUENCES FOR FREE SOFTWARE AND OPEN SOURCE LICENSING, DISTRIBUTION, OR GOVERNMENT ACQUISITION. SOFTWARE FREEDOM LAW CENTER (SFLC) SUBMITTED A COMMENT WITH THE UNITED STATES FEDERAL COMMUNICATIONS COMMISSION, NOTICE OF PROPOSED RULE MAKING, ET DOCKET NO. 15-170, WHICH HAS PROPOSED A NUMBER OF REVISIONS TO ITS RULES AND REGULATIONS CONCERNING APPROVAL OF WIRELESS DEVICES; ENGAGED IN DISCUSSION OF INNOVATION POLICY AND NETWORK NEUTRALITY WITH THE GOVERNMENT OF INDIA, WHILE ENGAGING WITH MULTI-NATIONAL SOFTWARE AND SERVICES PRODUCERS HEADQUARTERED IN INDIA TO HIGHLIGHT THE TECHNOLOGY AND THE GOVERNANCE OF THE NET; PARTICIPATED IN PUBLIC EDUCATION AND POLICY-FORMATION DISCUSSIONS AROUND THE WORLD ON THE ROLE OF FOSS IN NETWORK TRUST AND CYBER-SECURITY IN _INTER ALIA_ THE US, THE PHILIPPINES, THE NETHERLANDS, FRANCE, BRAZIL, HONG KONG AND INDIA. |
| Form 990, Part VI, Section B, line 11 | FORM 990 IS SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. THE RETURN IS REVIEWED BY THE BOARD IN A BOARD MEETING HELD BY TELEPHONE. |
| Form 990, Part VI, Section B, line 12c | THE CONFLICT OF INTEREST POLICY ADOPTED BY THE BOARD OF DIRECTORS REQUIRES ANNUAL WRITTEN AFFIRMATION OF COMPLIANCE WITH THE POLICY BY EACH BOARD MEMBER. |
| Form 990, Part VI, Section B, line 15 | THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AT A BOARD OF DIRECTORS MEETING AT WHICH THE EXECUTIVE DIRECTOR IS NOT PRESENT. THE DIRECTORS CONSIDER COMPARABILITY DATA, INCLUDING SALARIES REPORTED ON FORMS 990 FILED BY OTHER NON-PROFIT ORGANIZATIONS. |
| Form 990, Part VI, Section C, line 19 | THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. |
| PART VI, SECTION B - POLICIES - ITEM 15B | THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS SET BY THE BOARD OF DIRECTORS. |
| Software ID: | |
| Software Version: |