Tax Info

For Financial Contributors

Tax deductible status

Contributions to Collectives hosted by the Open Source Collective are not tax deductible, as we are a 501(c)(6) nonprofit, not a charity 501(c)(3).
If you are a US-based project with an explicitly charitable mission, and you wish to qualify for charity grants and tax deductible donations, you may wish you apply to Open Collective Foundation.

For Admins of Collectives

no need to worry about tax reporting

For Payees from Collectives

Tax forms we require

If you submit invoice expenses totalling $600 USD or more per year, you will need to provide us your W9 (for US persons) or W8-BEN/E (for non-US persons) form. Receipt reimbursements don't count toward the $600 limit, only invoices.
When you submit an expense that puts you over the $600 threshold, you will be sent an email with a link to complete your tax form online. This email will come from HelloWorks and say "Open Collective has requested you to review and complete the Open Collective Tax Form".
Your expense will not be paid until you submit the tax form.

Reporting your income from OSC

For tax purposes, you will be treated as an independent contractor and, if you are a US person, you will be issued a 1099 if your earnings exceed $600. Here's a good explanation of how W9s work for independent contractors, and there's more info on what a 1099 is here.
If you don’t meet the $600 threshold, simply report your earnings as miscellaneous self-employment income when you file your taxes.
If you are not a US person, we will only keep your information on file and it's up to you to meet any tax reporting obligations in your country.