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--- www/donations.html	2007/07/26 18:19:58	1.994
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  we will not allow our donations page to simply be links for advertising
  purposes.)
  <p>
  <hr>
! There are five main ways to fund the project with financial donations:
  <ul>
  <li><font color="#e00000">Cheques</font><br>
  Simply send a donation cheque in CAD/EUR/USD funds made out to
--- 35,47 ----
  we will not allow our donations page to simply be links for advertising
  purposes.)
  <p>
+ In all cases these contributions to the project are considered gifts.
+ The OpenBSD project does not give anything in return for the donations,
+ but simply continues to keep trying to write good free software for the
+ world.
+ <p>
  <hr>
! There are six main ways to fund the project with financial donations:
  <ul>
  <li><font color="#e00000">Cheques</font><br>
  Simply send a donation cheque in CAD/EUR/USD funds made out to
***************
*** 100,114 ****
  You can cancel your subscription at any time by clicking this button and follow the instructions.
  <input name="submit" type="submit" class="button" value="Unsubscribe">
  </form>
  </ul>
  
  <hr>
  <p>
! While donations are not US tax deductible as charitable contribution,
! they may be deductible as an operating expense, and if someone is so
! inclined, they should ask for the advice of their accountant.  The
! same applies to other countries, where corporations can make deductible
! donations under the terms of "Good Will".
  <p>
  We have a <a href="want.html">list of hardware</a> that we would like to
  see donated to the project.  We would appreciate it if people would look
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  You can cancel your subscription at any time by clicking this button and follow the instructions.
  <input name="submit" type="submit" class="button" value="Unsubscribe">
  </form>
+ 
+ <li><font color="#e00000">The OpenBSD Foundation</font><br>
+ For those unable to make their contributions as straightforward gifts, the
+ <a href="http://wwww.openbsdfoundation.org">OpenBSD Foundation</a>
+ is a
+ <a href="http://en.wikipedia.org/wiki/Non-profit_organization#Canada">
+ Canadian not-for-profit corporation</a> that can accept larger contributions
+ and issue receipts.  In some situations, their receipt may qualify
+ as a business expense writeoff, so this is certainly a consideration for
+ some organizations or businesses.  There may also be exposure benefits
+ since the Foundation may be interested in participating in press releases.
+ <p>
+ In turn, the Foundation then uses these contributions to assist OpenBSD's
+ infrastructure needs.  Contact the foundation directors at
+ <a href="mailto:directors@openbsdfoundation.org">directors@openbsdfoundation.org</a>
+ for more information.
  </ul>
  
  <hr>
  <p>
! While donations (as gifts) are not generally tax deductible as charitable
! contribution, they may be deductible as an operating expense (or check the
! <a href="http://wwww.openbsdfoundation.org">OpenBSD Foundation</a> above
! for an even better way), and if someone is so inclined, they should ask for
! the advice of their accountant.  In some countries corporations can make
! deductible donations under the terms of "Good Will".
  <p>
  We have a <a href="want.html">list of hardware</a> that we would like to
  see donated to the project.  We would appreciate it if people would look
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*** 3936,3942 ****
  <a href=index.html><img height=24 width=24 src=back.gif border=0 alt=OpenBSD></a>
  <a href="mailto:www@openbsd.org">www@openbsd.org</a>
  
! <br><small>$OpenBSD: donations.html,v 1.993 2007/07/24 21:09:41 fkr Exp $</small>
  
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  <a href=index.html><img height=24 width=24 src=back.gif border=0 alt=OpenBSD></a>
  <a href="mailto:www@openbsd.org">www@openbsd.org</a>
  
! <br><small>$OpenBSD: donations.html,v 1.994 2007/07/26 18:19:58 deraadt Exp $</small>
  
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