[Foundation-l] Mission & Vision statement updated

[Delirium]

Thomas Dalton wrote:

>>>I don't know the details, but it is common sense that such a law
>>>exists. I can't found a charity to help cure cancer, get lots of
>>>donations, and then change the charity to one that provides caviare to
>>>aristocrats.
>>>      
>>>
>>No, you obviously can't change a charity into a non-charity without
>>getting into trouble with the IRS.  But that doesn't mean that you
>>need IRS approval to make any change to your mission statement.
>>    
>>
>
>I said going from a cancer charity to a caviare *charity*. Any
>non-profit organisation that follows the appropriate rules can be a
>charity, there is no legal connection between "charity" and the
>subjective concept of "good cause".
>  
>
There is actually, at least under U.S. law, a definition of "public 
charity", which is the category the Wikimedia Foundation falls under, 
and such charities must dedicate themselves to "public purposes", which 
have some more detailed definitions but would almost certainly not 
include a "caviar for aristocrats" purpose.  So of course the Foundation 
could not change its purpose from that of a public charity to something 
not a public charity without compromising its current status.  But the 
question is whether *any* change needs to be vetted in advance by the 
IRS to verify that this hasn't happened, which is a separate matter.

-Mark