There is a long, long list of classifications they may put you in. I believe appointing one to you is their job, so you don’t get to pick. I read through all of these and couldn’t decide which of them really applies to, “I am building a FOSS app/library”.
There is a “scientific research” designation. Does that count? Well, if so, it says this:
Scientific research does not include activities of a type ordinarily carried on as an incident to commercial or industrial operations, as, for example, the ordinary testing or inspection of materials or products, or the designing or construction of equipment or buildings.
Is building software “designing or construction of equipment” that is “incident to commercial operations”?
Maybe it belongs under classification U41, which is Computer Science? Does building software count as “research” into comp sci for the benefit of the general public?
Maybe it’s W80, public utilities? I think that’s intended more for municipal utilities like electricity, water, gas, and sewer, not public software projects.
The next question is what qualifies for tax exemption. I feel like open source projects should be counted as services for public good
There is a long, long list of classifications they may put you in. I believe appointing one to you is their job, so you don’t get to pick. I read through all of these and couldn’t decide which of them really applies to, “I am building a FOSS app/library”.
There is a “scientific research” designation. Does that count? Well, if so, it says this:
Is building software “designing or construction of equipment” that is “incident to commercial operations”?
Maybe it belongs under classification U41, which is Computer Science? Does building software count as “research” into comp sci for the benefit of the general public?
Maybe it’s W80, public utilities? I think that’s intended more for municipal utilities like electricity, water, gas, and sewer, not public software projects.
I really have no clue. Here be dragons.