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Dear Ilona,<br>
<br>
thank you for clarifying that all necessary legal documents,
including agreements, have been duly executed to respect the
separate nature of the two organisations.<br>
<br>
I am aware of the publication of the original IETF Administration
LLC agreements with the Internet Society, specifically:<br>
<a
href="https://www.ietf.org/media/documents/IETF_Funding_Agreement_-_Executed_-_20201123.pdf">IETF-ISOC
Funding Agreement (2020)</a><br>
<a
href="https://www.ietf.org/media/documents/IETF_ISOC_Funding_Amendment_Amendment_-_20201222.pdf">IETF-ISOC
Funding Agreement Amendment (2020)</a><br>
<a
href="https://www.ietf.org/media/documents/ISOC-IETF_Amended_Funding_Agreement_-_20240103_-_Redacted_Executed.pdf">IETF-ISOC
Funding Agreement Amended and Restated (2024)</a><br>
<br>
These documents are accessible on the IETF Administration LLC’s
website at <a class="moz-txt-link-freetext"
href="https://www.ietf.org/administration/overview/">https://www.ietf.org/administration/overview/</a>.<br>
<br>
Could you kindly confirm whether the agreements between the
Foundation and the Internet Society are also publicly available? I
have been unable to locate them on either website.<br>
<br>
I would appreciate it if you could provide a list of the agreements
to which you refer, including the date of the agreement, the name of
the agreement, the signatory parties, and a brief description of
each agreement.<br>
<br>
I look forward to your kind response.<br>
<br>
Kindest regards,<br>
<br>
Olivier<br>
<br>
<br>
<div class="moz-cite-prefix">On 20/09/2024 19:48, Ilona Levine
wrote:<br>
</div>
<blockquote type="cite"
cite="mid:0159D9A7-082C-4CF8-A543-1F1F740A0BBC@isoc.org">
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<p class="MsoNormal"><span style="font-size:11.0pt">Hi Olivier,
thank you for your follow up email. You noted that you are
aware of the tax requirements that apply to supporting
organizations. Mainly, those requirements relate to
supporting the mission of its supported entities. In this
case, the Internet Society. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">As part of
that support, the Foundation provides grants to other
organizations that have missions consistent with the
Internet Society’s in order to fund programs that further
the Internet Society’s purposes. The Foundation also engages
in activities that support Internet Society directly. For
example, the Foundation engages in fundraising and
communication activities for the benefit of the Internet
Society.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">As you also
pointed out, the Foundation is a separate legal entity. It
is a controlled subsidiary of Internet Society. All
necessary legal documents, including agreements, have been
put in place to respect the separate nature of the two
organizations.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">I trust this
answers your question.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Best
regards,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Ilona<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<div>
<p class="MsoNormal"><b><span
style="font-size:10.0pt;font-family:"Hind Regular";color:#0C1C2C;background:white">Ilona
Levine,</span></b><span
style="font-size:10.0pt;font-family:"Hind Regular";color:#0C1C2C;background:white"> SVP,
General Counsel and Corporate Secretary</span><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Hind Regular";color:#0C1C2C;background:white"><a
href="mailto:levine@isoc.org"
title="mailto:levine@isoc.org" moz-do-not-send="true"><span
style="color:#0563C1">levine@isoc.org</span></a>|
</span><span
style="font-size:10.0pt;font-family:"Hind Regular";color:#0C1C2C"><br>
<span style="background:white">internetsociety.org |
@internetsociety</span></span><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"
style="line-height:13.5pt;background:white"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:red"><a
href="https://bit.ly/3nUsQmJ" target="_blank"
title="https://bit.ly/3nUsQmJ" moz-do-not-send="true"><span
style="font-size:10.0pt;font-family:"Source Sans Pro",sans-serif;color:red">Donate
today.</span></a><o:p></o:p></span></p>
<p class="MsoNormal"
style="line-height:13.5pt;background:white"><b><span
style="font-size:10.0pt;font-family:"Source Sans Pro",sans-serif;color:red">Help
protect the Internet for everyone.</span></b><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:red"><o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Calibri",sans-serif;color:black"> </span><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:black">This
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Unauthorized use of this communication is strictly
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notify the sender by reply e-mail and destroy all copies
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style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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</div>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div
style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span
style="font-family:"Calibri",sans-serif;color:black">From:
</span></b><span
style="font-family:"Calibri",sans-serif;color:black">Olivier
MJ Crépin-Leblond <a class="moz-txt-link-rfc2396E" href="mailto:ocl@gih.com"><ocl@gih.com></a><br>
<b>Date: </b>Friday, September 20, 2024 at 11:38 AM<br>
<b>To: </b>Ted IETF <a class="moz-txt-link-rfc2396E" href="mailto:ted.ietf@gmail.com"><ted.ietf@gmail.com></a>, Ilona
Levine <a class="moz-txt-link-rfc2396E" href="mailto:levine@isoc.org"><levine@isoc.org></a><br>
<b>Cc: </b>Chapter Delegates
<a class="moz-txt-link-rfc2396E" href="mailto:Chapter-delegates@elists.isoc.org"><Chapter-delegates@elists.isoc.org></a>, Sally Wentworth
<a class="moz-txt-link-rfc2396E" href="mailto:wentworth@isoc.org"><wentworth@isoc.org></a><br>
<b>Subject: </b>Re: Follow-up on Chapters Advisory
Council Meeting of 17 September 2024<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt">Dear Ted,<br>
<br>
thank you for your follow-up on this matter. I am aware of the
special tax terms in relation to "supporting organisations".
<br>
<br>
That being said, the Internet Society Foundation is a distinct
and separate legal entity to the Internet Society,
irrespective of the relationship between them. As a result,
any outsourcing task undertaken by one, for the other entity,
would be defined in a contract, whether written, verbal or
otherwise. If not, there is a lack of clarity and expectations
about the relationship, which brings potential liability and
risk that both entities are subjected to, in relation to the
other's actions. Any lawyer would tell you that it is highly
advisable to have a written contract, if only for legal
protection.<br>
<br>
Thanks for letting me know that you are travelling. I am
copying President and CEO Sally Wentworth in case you're
unavailable for a length of time.<br>
<br>
Kindest regards,<br>
<br>
Olivier<o:p></o:p></p>
<div>
<p class="MsoNormal">On 20/09/2024 13:12, Ted Hardie wrote:<o:p></o:p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<div>
<div>
<p class="MsoNormal">Hi Olivier,<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">A supporting organization is a term
of art in US tax law, please see:<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal"><a
href="https://www.irs.gov/charities-non-profits/charitable-organizations/supporting-organizations-requirements-and-types"
moz-do-not-send="true" class="moz-txt-link-freetext">https://www.irs.gov/charities-non-profits/charitable-organizations/supporting-organizations-requirements-and-types</a><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">and<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal"><a
href="https://www.irs.gov/charities-non-profits/section-509a3-supporting-organizations"
moz-do-not-send="true" class="moz-txt-link-freetext">https://www.irs.gov/charities-non-profits/section-509a3-supporting-organizations</a><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<div>
<p class="MsoNormal">Explaining how the two relate is
complicated enough that there are legal briefs on
it; I have cc'ed the Society's chief counsel in case
you would like that level of detail. The summary,
however, is that a supporting organization is a
charity because it supports the charitable purpose
of the main organization. As a result, it can
provide services to the main organization under the
special tax rules noted above.
<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Note that I am traveling and will
generally be slow to respond for a few days, but
hopefully the links above will get you started and
Ilona can provide more detailed legal information as
needed.<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">regards,<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Ted Hardie<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</div>
</div>
<div>
<div>
<p class="MsoNormal">On Fri, Sep 20, 2024 at 6:24<span
style="font-family:"Arial",sans-serif"> </span>AM
Olivier MJ Crépin-Leblond <<a
href="mailto:ocl@gih.com" moz-do-not-send="true"
class="moz-txt-link-freetext">ocl@gih.com</a>>
wrote:<o:p></o:p></p>
</div>
<blockquote
style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
<div>
<p class="MsoNormal">Dear Ted, <o:p></o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
During this week’s Chapters Advisory Council call,
you mentioned that the Internet Society
Foundation, as a "supporting organisation" of the
Internet Society, is managing the communications
department for the Internet Society.
<br>
<br>
Upon seeking clarification, you explained that the
Internet Society Foundation comprises two
elements: one philanthropic (grant-making) and the
other as a "supporting organisation" of the
Internet Society. "This implies that many of the
supporting functions for the Internet Society as a
whole are now part of the Foundation, primarily
because the Foundation can provide these services
to the Internet Society at no cost".<br>
<br>
You further elaborated that this "arrangement"
allows the Internet Society to allocate its budget
more effectively.<br>
<br>
I was previously unaware of this change. Although
the Internet Society Foundation may have been
designated by the Internet Society as a
"supporting organisation" of the Internet Society,
it remains a distinct and separate legal entity.
Therefore, I assume that any "outsourcing" of
responsibilities such as Marketing and/or
Communications would be defined in a written
"contract for services" between the Parties
setting out (inter-alia) the terms, rights, and
obligations of each Party. Could you please
provide the terms for such an agreement and any
limitations therein?<br>
<br>
My principal concern lies in distinguishing
between executing the Communications Plan and
drafting the Communications Plan. These are
fundamentally different tasks and would
undoubtedly be included in the "contract for
services".
<br>
<br>
The "contract for services" (together with any
relevant supporting information) will be helpful
input for both the Chapters Advisory Council and
also for Chris Locke and his Team (including for
the current "branding" presentations) in
preparation for the promised session from Chris
Locke to the Chapters Advisory Council. <br>
<br>
I look forward to your response and to receiving a
copy of the "contract for services" agreement,
together with any relevant supporting information
as requested above.<br>
<br>
Kindest regards,<br>
<br>
Olivier<o:p></o:p></p>
</div>
</div>
</blockquote>
</div>
</div>
</blockquote>
<p class="MsoNormal"><br>
<br>
<o:p></o:p></p>
</div>
</blockquote>
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