See https://wiki.debian.org/Teams/DPL/TrustedOrganizationCriteria

1. Introduction

"ocf.tw" is a non-profit organization established on June, 2014, registered in Taipei city by the official letter No. 10331440100 with ID 38552170. (Official document from Judicial Yuan (Chinese))

From the ocf.tw bylaws (Unofficial English translation), article 2:

?DebConf18 team plan to use OCF.tw infrastructure to manage venue deal and financial record for local sponsor. The Trusted Organization status will be closed after ?DebConf18 (Sat, Jul 28, 2018 ~ Sun, Aug 5, 2018) related works are done (~ Nov, 2018).

2. The organization should share Debian's general visions

According to bylaws article, "The objective of ocf.tw is to promote “Open Culture”, ...", which share the same vision as DFSG.

3. The organization should remain loyal to Debian

4. The organization should provide accountability on assets held in trust

ocf.tw will publish their financial reports regularly to their website.

5. The organization should be reliable, sustainable, and reactive

As for reliability and sustainability, ocf.tw has been running since at least 2014 without interruption, with annual general meetings and other in-person meetings.

ocf.tw also has annual report for its activities in Chinese

6. The organization should provide a reasonable financial framework

6.1. Bank account

While maintaining the same bank account, ocf.tw have separated financial records for every organization, including targeted donations. Organizations can verify their own records upon request. The request will be handled in 3 business days, and the format of financial records in Gnucash right now (It might change to other format in the future since Gnucash is not not really for collaboration).

The currency for ocf.tw is TWD.

6.2. Spending

Every money that spends to DebConf will basically need receipts with title to "開放文化基金會" and ID to 38552170.

6.3. Tax-exemption status

ocf.tw is exempted from taxation according to Income Tax Act, article 4, subsection 13.

The donors to ocf.tw can be listed as tax deduction according to Income Tax Act, article 17, subsection 2, item 2, catalog 1.

6.4. Financial Report

The donation report is published bi-monthly in ocf.tw's blog (Chinese).

7. Misc.

7.1. Decision making process

There are five non-paid board members, one of them is chair, and several full-time / part-time administration staffs works on different projects. It is a 3-tier flat structure with board member, project lead, and team member.

ocf.tw operates in project-based. Board members find a project they are interested in and help it. A project who needs ocf.tw help will be managed by proposer. After approved by board meeting, ocf.tw will provide administration help to manage assets (domain, fund, etc). Sometimes, one board member will help to coordinate the resources.

All major decisions are discuss at the monthly meeting. Minor issues are discussed online and will do it if no objection. It is similar to open source community.

7.2. Operation Fee

The operation fee for donation is 10%. OCF might be able to lower the 10% operation fee in the following conditions:

  1. OCF.tw need to transfer money to other TO. (Taiwan will tax 20% of this).
  2. Purchase foreign service.