Subject: [Iasa20] More questions?

From: Alissa Cooper <[email-masked]>
Date: Mon, 26 Feb 2018 20:36:30 -0500

I’ve compiled the list of questions below for review by the folks at ISOC and Morgan Lewis (as appropriate). Some of these are derived from the list discussion and some from the design team’s initial discussions of the memo. 

1. We’d like more information about the public support test, what the desired relationship is between public support and total support, and whether the 2% cap applies to non-profit foundations.

2. For option 2 and option 3, we’d like to understand what kinds of provisions could be included in an operating agreement between ISOC and the IETF entity regarding board appointments and control, assuming we want to maximize the IETF’s ability to determine the composition of the board.

3. We’d like more information about the extent of the administrative burden under options 1 and 2, both the one-time burden to create the entity and the ongoing burdens relating to tax and audit obligations. 

4. We’d like to understand whether it would be possible for the IETF administrative entity to be incorporated outside of the US under options 2 and 3, and if so, how the administrative complexities compare to incorporating the entity in the US.

5. Ted’s question about whether the notion of membership under option 2 contemplates members aside from ISOC as the sole member.

6. We’d like to understand how the tax receipts work under option 3 — whether sponsors and/or meeting attendees will pay the IETF administrative entity but receive a tax receipt from ISOC, or whether there is another way of handling receipts.

Are there other clarifications that people feel they need in order to understand the options explained in the memo?

Thanks,
Alissa