2025-12-15T15:02:22-06:00 2025-01-31 132620561 CORNICK GARBER & SANDLER LLP 555 MADISON AVENUE 16TH FL NEW YORK NY 10022 990 2024-02-01 412165986 SOFTWARE FREEDOM LAW CENTER INC SOFT 2125800800 PO BOX 250874 NEW YORK NY 10025 EBEN MOGLEN PRES & EXEC DIRECTOR 2125800800 2025-12-11 1 1 MICHELE ROSENBERG P01346138 2125573900 2025-12-11 2024 2025-03-06 01:10:19Z EBEN MOGLEN PO BOX 250874 NEW YORK NY 10025 478107 0 X WWW.SOFTWAREFREEDOM.ORG X 2005 NY PROVIDES LEGAL RESOURCES TO MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY. 3 2 3 0 0 0 804738 358100 120000 120000 23 7 0 0 924761 478107 0 0 0 0 435758 208451 0 0 9394 264051 269429 699809 477880 224952 227 402805 401911 311122 310001 91683 91910 X PROVIDE LEGAL RESOURCES TO MEMBERS OF THE FREE AND OPEN SOURCE SOFTWARE COMMUNITY. 0 0 350785 120000 SEE SCHEDULE O 350785 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X KABIR DARSHAN SINGH CHOUDHARY 2125800800 PO BOX 250874 NEW YORK NY 10025 EBEN MOGLEN PRES, EXEC DIR, & CHAIRMAN 30.00 X X 60000 0 1584 DIANE M PETERS SECRETARY & DIRECTOR 1.00 X 0 0 0 DANIEL WEITZNER DIRECTOR 1.00 X 0 0 0 60000 0 1584 0 0 0 0 0 358100 358100 PAYMENT FOR SERVICES 541100 120000 120000 120000 7 7 478107 120000 0 7 145502 63377 74716 7409 36134 36134 1084 1084 12273 12273 13458 7790 5157 511 13500 13500 1863 1078 714 71 286 165 110 11 22718 13150 8705 863 10393 539 9819 35 PROFESSIONAL DEVELOPMEN 206642 206642 STORAGE EXPENSES 6709 3883 2571 255 TELEPHONE 3363 1946 1289 128 PAYROLL SERVICE FEES 2191 1268 840 83 1764 1456 280 28 477880 350785 117701 9394 297485 99766 395624 5554 6287 402805 401911 69106 40862 242016 269139 311122 310001 X -220817 -45590 312500 137500 91683 91910 402805 401911 227 0 X X 1 X 0 1 0 X 428622 542867 402200 492238 358100 2224027 428622 542867 402200 492238 358100 2224027 1570858 653169 74 51 1813 23 7 1968 34639 23900 58539 2284534 3229001 0.28590 0.23980 X 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 28.59 PERCENT OF PUBLIC SUPPORT FOR 2024, 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 WHICH 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 1,280 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 0 0 0 0 0 0 0 0 EBEN MOGLEN EXECUTIVE DIRECTOR TO ADDRESS SHORT TERM FUNDING DEFICIT X 392000 269139 0 1 1 269139 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 ("FOSS") COMMUNITY, INCLUDING RESPONDING TO REQUESTS FOR ASSISTANCE WITH, AND INFORMATION ABOUT, LEGAL ISSUES IMPACTING FOSS DEVELOPMENT, PUBLISHING FREELY AVAILABLE MATERIAL REGARDING ISSUES THAT CONCERN THE FOSS 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 FOSS 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 NEARLY 60,000 VIEWS ON YOUTUBE.COM, AND HIS 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 SCHNEIER 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 FOSS PROJECTS THAT IN THIS PERIOD WERE ASSISTED BY SFLC WITH LICENSING, COPYRIGHT, TRADEMARK, PATENT, EXPORT CONTROL COMPLIANCE, NONPROFIT CORPORATE AND TAX LEGAL ADVICE AND PROJECT CODE OF CONDUCT DRAFTING AND DISPUTE RESOLUTION. 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. FORM 990, PART VI, SECTION B, LINE 11B 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. MOGLEN RAVICHER LLC PO BOX 250874 NEW YORK NY 10025 412165986 LEGAL SVCS. NY SFLC