[discuss] Interesting article

Wed Jan 15 02:02:16 UTC 2014

Colleagues 

Will secure factual advice on the legal status of ICANN offices outside of
US.  In Brussels, for example, staff are on Belgium contracts.

Best

Nigel 

From:  Jorge Amodio <jmamodio at gmail.com>
Date:  Tuesday, January 14, 2014 2:38 PM
To:  Seun Ojedeji <seun.ojedeji at gmail.com>
Cc:  S Moonesamy <sm+1net at elandsys.com>, "discuss at 1net.org"
<discuss at 1net.org>
Subject:  Re: [discuss] Interesting article

On Tue, Jan 14, 2014 at 8:14 AM, Seun Ojedeji <seun.ojedeji at gmail.com>
wrote:
> On Tue, Jan 14, 2014 at 2:37 PM, Jorge Amodio <jmamodio at gmail.com> wrote:
>> 
>> 
>> I've no idea how is ICANN registered in other countries where it has offices.
>> 
>> I'm not sure what do you mean about "requirements of US government". In the
>> US ICANN is incorporated as a non-profit corporation in the state of
>> California, and it has tax-exempt status ( 501(c)(3) ) which for sure
>> requires from the organization to file yearly Form 990.
> 
> Sure they are non-profit, i was referring to the fact that they are now
> spreading out of US and wondering how that plays since the exempt normally did
> not cover the entire US in the first place[1]. However, perhaps its not a an
> issue so consider it closed ;). My understanding of ICANN still having a
> headquarters in the US still stands though (which is not a big deal) unless
> convinced otherwise ;)

The tax exempt status is both federal and a state exemption so ICANN does
not pay any state or federal taxes in the US.

Employees are not exempt of tax obligations and that varies according to
where the employee resides for tax purposes.

-J

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