Discuss mailing list

["Aaron J. Angel" <thatoneguy AT aaronjangel.us>]

On 11/11/2012 07:28 PM, mike wrote:
> I worked for http://www.firstclass.com for many years starting back
> when it was SoftArc Inc. In those days, we, in the engineering group,
> actually worked under a company called Tridem Labs Inc. The two
> companies operated in such a way that all of the intellectual property
> belonged to the engineering group under the Tridem Labs company. All
> sales and external contracts of any kind where done through SoftArc Inc.

I'm not exactly sure how that applies here, especially given the
commercial nature of the two companies mentioned.  A more accurate
example would be the Internet Corporation for Assigned Names and
Numbers.  Organized for a similar purpose and having a similar mission,
it goes about that matter just a bit differently.  ICANN is a non-profit
in California, exempt from income tax under section 501(c)(3) of the US
Internal Revenue Code.  Specifically, ICANN is what is commonly called a
'public charity.'

As it stands now, if anyone is interested in soliciting funding for
their OpenNIC-related endeavors, that income would most likely be
taxable, unless the activities are organized under a structure exempt
from tax in their respective jurisdiction.  Additionally, liability is
most definitely personal, unless the activities are performed by a
corporation or similar entity.

On the other hand, TLDs themselves and their operators could pose a
different set of circumstances if operated for a commercial purpose.