[sudo-discuss] [EXTERNAL] Re: Taxes

[Rick Karnesky]

If it is relatively easy for non-members to gain free access to the 
space, programming, and resources, isn't the "value" members receive is 
quite low.  If, however, you only allow members access to some of those 
things, the value is obviously much higher.

Decreasing the "per member" share of shared expenses would seem to 
diminish the "value" provided.  So: (i) increase non-membership incomes 
(so donations, rather than dues are paying for many hard-to-value 
items), (ii) increase total income (more members?  more 
goods/services/programming for which you charge?), or (iii) decrease 
operating expenses.

Most other hackerspaces say either "taxes are hard.  consult a tax 
specialist" (e.g. noisebridge and hacker dojo) or "dues are not 
deductible (e.g. AMT).  The latter seems overly conservative, but the 
former doesn't communicate with members the benefits they are entitled to.

Form 990 (think 1040 for 501(c)(3)s) has a line for the benefits paid to 
or for members.  So, all 501(c)(3)s have to do that hard job of defining 
these values anyway.  Surely they don't just say that is equal to the 
dues times the number of members?

--Rick