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On this page
  • About Open Source Collective
  • Why is OSC a 501(c)(6) instead of a 501(c)(3)?
  • Our Mission
  • Our Vision
  • What We Think
  • People are more important than code
  • One size does not fit all
  • Strength lies in community
  • Solving problems together
  • Our Strategy
  • How We're Organized
  • Board of Directors
  • Executive Director
  • Our Team
  • Our Code of Conduct
  • What's the Difference Between Open Source Collective and Open Collective?
  • Open Source Collective (OSC): The Fiscal Host
  • Open Collective: The Platform
  1. About OSC

Who and What is OSC?

What is Open Source Collective?

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Last updated 11 days ago

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 flexibility to collaborate with other entities while staying focused on our mission.

The IRS generally does not consider open source software to be 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 a 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 sustainability and health in the open source ecosystem, while working to benefit all those 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 and diverse community-centered approaches. We encourage members to think about distributing their responsibilities and building communities.

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 we try to benefit all members in our approaches.


Our Strategy


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 those in our community.

Who's On The Board?

Executive Director

The board appoints an Executive Director who is responsible for executing agreements and delivering on the mission of OSC.

Who is the Executive Director?

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 timezones, allowing us to easily work with projects where they are and provide support across timezones.


Our Code of Conduct


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 the projects that 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, manages expenses, maintain financial transparency, and more.

We use Open Collective as a ledger, meaning it services 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 manages.

You can view our .

You can find who sits on our Board of Directors .

You can find out more about the OSC team .

OSC uses the general Open Collective . As well, we have a Terms of Service, available . Please take a look a them!

https://www.mill.law/blog/more-501c3-rejections-open-source-software-edition
https://blogs.gnome.org/jnelson/2014/06/30/the-new-501c3-and-the-future-of-free-software-in-the-united-states/
2022-2025 strategy here
on our website
👉
on our website
Community Guidelines
here