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|debian.ch did not apply for tax-exempt status, because the additional bureacracy and limitations outweigh the advantages at the moment.
debian.ch is subject to tax on earnings if our yearly earnings exceed 5000CHF.
debian.ch can spend it's money according to the associations goal, which is "support the Debian project". This includes transfers to other TOs.
See the debian.ch bylaws, in english
2. The organization should share Debian's general visions
The organization's bylaws, activities and political stance should not conflict with the Debian Social Contract.
From the debian.ch bylaws, article 2:
- §2 PURPOSE
- debian.ch is the official representative of the Debian Project in Switzerland and Liechtenstein.
- The Association holds assets on behalf of the Debian Project in Switzerland and Liechtenstein.
- It supports the Debian project and its activities using the Association’s assets.
Note that these bylaws were written under the earlier running state of debian.ch actually being a TO. These highlight that the intent behind the debian.ch association foundation was to explicitly be a representative of the Debian project and support it and its activities.
3. The organization should remain loyal to Debian
The organization should be considered fully trustworthy, or provide guarantees that Debian's assets will be managed according to the Debian Project's decisions.
From the debian.ch bylaws, article 5, about membership:
- §5 MEMBERSHIP
- Members of the Debian project with permanent residence or citizenship in Switzerland (...) may choose to assert membership of the Association and their membership is automatically accepted.
- Any member may propose another person for admission as a member. The General Meeting will decide on their inclusion. The proposed member must be present at the meeting unless it is impractical for them to attend.
- A member can leave the Association debian.ch at his own request at any time.
- A General Meeting may choose to exclude a member without cause. A majority of 2/3 of members present must vote in favour of such a motion for it to be carried.
5.1. Indicates that the bulk of debian.ch members are Debian members, thereby providing the loyalty warranties.
For information, the current debian.ch Committee consists of <odyx>, <gaudenz> and <hug>.
4. The organization should provide accountability on assets held in trust
The yearly financial statements are made public after each AGM. Debian Auditors can ask for detailed account statements on request and we're discussing ways of better integration with them.
5. The organization should be reliable, sustainable, and reactive
As for reliability and sustainability, debian.ch has been running since at least 2008 without interruption, with at least annual general meetings (AGMs) and other in-person meetings.
debian.ch has also launched and organized DebConf13.ch in Vaumarcus, which was conducted successfully.
As for reactiveness, the post-DebConf ambiance has hurt the reactiveness of debian.ch; the time it took to actually fill this TO criteria isn't great either, but this will most certainly get fixed over time.
6. The organization should provide a reasonable financial framework
debian.ch did not apply for tax-exempt status, because the additional bureacracy and limitations outweigh the advantages at the moment. debian.ch is subject to tax on earnings if our yearly earnings exceed 5000CHF. debian.ch can spend it's money according to the associations goal, which is "support the Debian project". This includes transfers to other TOs.
7. Additional opportunities
debian.ch has been (and still is) selling Debian-branded merchandise including the popular umbrellas, swiss knives and stickers.