> For the complete documentation index, see [llms.txt](https://docs.oscollective.org/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.oscollective.org/about-osc/what-is-osc.md). # Who and What is OSC? ## About Open Source Collective Open Source Collective's (OSC) mission is to promote sustainability and health in the open source ecosystem, while working to benefit all those who create and use open source software. Our primary service is fiscal hosting, a model that allows us to provide open source projects with the legal and financial infrastructure needed to. Think of us as an ‘API' between the world of open source communities and the world of accounting and invoices. *** ## Why is OSC a 501(c)(6) instead of a 501(c)(3)? OSC is a member-based nonprofit, with our hosted projects being our members. We are structured as a 501(c)(6) organization — a nonprofit designation for entities that promote the shared interests of a specific field or industry. In our case, that field is open source. This status gives us the flexibility to collaborate with other entities while staying focused on our mission. The IRS generally does not consider open source software a public benefit solely because it's free and open source software (FOSS). This means many open source projects may not qualify for 501(c)(3) status, which is reserved for organizations with charitable, educational, or similar public benefit. Want to learn more? Here are a couple of articles that provide additional information and context related to open source and the IRS: * * **Note**: this is not legal advice. For specific questions regarding IRS designations, please consult a nonprofit attorney. *** ## Our Mission Our mission is to promote the sustainability and health of the open-source ecosystem while benefiting all who create and use open-source software. ## Our Vision To create an environment where it is as rewarding and financially secure to build and maintain software for the commons as it is for corporations. *** ## What We Think These philosophy statements describe how we approach our work: ### People are more important than code * Open source software is a byproduct of active communities working toward a common goal. We prioritize the needs of people first. ### One size does not fit all * Open Source Collective does not impose a structure, a process, or a statute on you and your community. ### Strength lies in *community* * That said, we do believe that strength comes from broad, diverse, community-centered approaches. We encourage members to consider sharing their responsibilities and building community. ### Solving problems *together* * We believe that we can address many of the problems we face by working together. Where possible, we try to solve problems from within and benefit all members in our approaches. *** ## Our Strategy You can view our [2022-2025 strategy here](https://blog.opencollective.com/open-source-collectives-strategy-2022-2025/). *** ## How We're Organized ### Board of Directors OSC's Board of Directors provides strategic oversight, ensuring that our work has impact and is aligned with our community. #### Who's On The Board? You can find the members of our Board of Directors [on our website](https://oscollective.org/about/). #### Executive Director The board appoints an Executive Director who is responsible for executing agreements and advancing OSC's mission. Our Executive Director is Lauren Gardner. *** ## Our Team The OSC team works behind the scenes to support our hosted member projects, maintaining operations, and provides guidance to the community. Our team is globally distributed across different time zones, allowing us to easily work with projects where they are and provide support across time zones. :point\_right: **You can find out more about the OSC team** [**on our website**](https://oscollective.org/about/)**.** *** ## Our Code of Conduct OSC uses the general Open Collective [Community Guidelines](https://docs.opencollective.com/help/about/the-open-collective-way/community-guidelines). We also have a Terms of Service available [here](https://docs.oscollective.org/getting-started/terms-of-fiscal-sponsorship). Please take a look at them! *** ## What's the Difference Between Open Source Collective and Open Collective? If you're considering applying for fiscal hosting with Open Source Collective (OSC), you might be wondering how we relate to Open Collective — especially since our names are so similar. This is a very common question, and we want to clarify the distinction between the two. ### Open Source Collective (OSC): The Fiscal Host OSC is the fiscal host for open source projects and funds. We handle fund administration, compliance, and financial oversight so that the projects we host can focus on building and maintaining open source software. OSC was originally incubated by Open Collective in 2017, but we are now an independent organization with our own mission, board of directors, staff, and leadership. ### Open Collective: The Platform Open Collective is a fundraising and financial management platform. It provides the software that fiscal hosts — including OSC — use to process donations, manage expenses, maintain financial transparency, and more. We use Open Collective as a ledger, meaning it serves as our real-time, transparent record for every project that we host. All incoming funds, expenses, and transactions are tracked on the platform. Open Collective does not hold any money and is not the financial and legal home for the open source project — it is where financial activity is recorded and managed. --- # Agent Instructions This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com. ## Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. 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