2012 Opinions on DMS Legal Status
DEFCON 17: Hackerspaces: The Legal Bases https://www.youtube.com/watch?v=v176rvSmXek
IRS's maintaining compliance video: https://www.stayexempt.irs.gov/home/existing-organizations/maintaining-501c3-tax-exempt-status
- "A nonprofit may not redirect the use of funds donated or raised for one purpose to a different purpose. If a donor gives money for a specific purpose, a nonprofit cannot use the funds for a different purpose. If a nonprofit wants to redirect such funds, it must obtain permission from the donors or file suit seeking permission from a judge and give notice to the Texas Attorney General of the suit."
- These documents clarify disclosure and acknowledgement requirements for donors: