zlacker

For non Germans, can you explain what this would mean? I read a machine translation of the article, and basically it seemed to be claiming that forming a tax exempt open source foundation in Germany would be easier if this were approved? But I may be missing some nuance in both the translation and the German legal and tax system to fully understand it?

In the USA, open source foundations can be non-profits, usually they are formed for scientific, and sometimes maybe educational purposes. (The allowed exempt purposes of a 501(c)(3), the most common type used for open source foundations, are "charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals".) There are other requirements that must be met for exemption as well.

I am curious how German and US laws differ in this regard, if you happen to know more about it. Thanks!

>>limagn+(OP)
These are different concepts. What you are describing is an organization not operating for profit, which Germany of course has too. This is about open source contribution being an "Ehrenamt", which is when an individual participates in certain volunteer activities without pay. E.g. being a volunteer firefighter would be such an "Ehrenamt".

This is about recognition for individuals (which is much if what an Ehrenamt even is). Besides some very minor tax benefits, only applicable under certain circumstances, where you earn some money from your Ehrenamt activities, all this is, is an participation award for volunteer work.