2012 Opinions on DMS Legal Status

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DEFCON 17: Hackerspaces: The Legal Bases https://www.youtube.com/watch?v=v176rvSmXek

IRS's maintaining compliance video: http://www.stayexempt.irs.gov/ExistingOrganizations/MaintainingTaxexemptStatus.aspx


  • "A nonprofit may not redirect the use of funds donated or raised for one purpose to a different purpose. If a donor gives money for a specific purpose, a nonprofit cannot use the funds for a different purpose. If a nonprofit wants to redirect such funds, it must obtain permission from the donors or file suit seeking permission from a judge and give notice to the Texas Attorney General of the suit."
  • These documents clarify disclosure and acknowledgement requirements for donors: