This thread seems to have taken a critical tone that is a bit inappropriate, certainly from a legal standpoint. As a lawyer, I would strongly recommend that those active in the debian organization incorporate as a non-profit corporation. It is is not true to say that by incorporating you have improperly expanded anyone's potential liability. And as I believe Bruce pointed out, it is an advantage, once incorporated, to request 501(c)(3) status, because then anyone donating money or time to the entity can claim a charitable deduction without question. As for persons who have volunteered their efforts to the debian goal, certainly incorporation has not worsened their situation.
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