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Free Software Foundation Inc

EIN 04-2888848 · Boston, MA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood82 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To promote and defend computer users rights to use, study, copy, and modify the software on their computer, as well as the related documentation. To assist in the development and use of free software and documentation.

Income
$1.4 million
Spending
$1.4 million
Spent on programs
85%
Reserves
6.8 months of spending
Largest source of income
donations and private grants, 90%
Employees
11
Volunteers
3,018
Highest pay
$147,746, executive director from february 2

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 82 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 6.8 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    15 of 15

    Income rose 16% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 7 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    8 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $607,438 spent. The education and outreach program advocates for computer user freedom through online and in person campaigns, and helps individuals with the practical details of using computers in an ethical manner. This includes publishing educational materials about how to use and develop free software, writing issue focused articles and action alerts related to personal computing freedom and freedom on the internet, speaking at events, coordinating and empowering volunteers to advocate for free software in their local communities, answering thousands of emails each year from people interested in free software, and organizing an annual conference that brings the free software community together.
  2. $303,719 spent. The license education program assists developers and users in understanding software licensing and determining which software is ethically safe for them to use. It answers questions from the public, offers guidance in best practices, publishes articles on free software licensing issues, sends speakers to events, investigates and resolves violations of the GNU general public license (GPL), lesser GPL, and GNU free documentation license, certifies hardware products that respect user freedom, and presents continuing legal education courses for lawyers. The GNU Project does collaborative development and distribution of an operating system (OS) that respects users freedom. GNU software is licensed freely so that users can run, share, study, and modify it however is best for them. The GNU system is used most popularly with the kernel Linux,forming the GNU/Linux OS used on millions of computers worldwide, including the MA.
  3. $279,422 spent. The GNU Project does collaborative development and distribution of an operating system (OS) that respects users freedom. GNU software is licensed freely so that users can run, share, study, and modify it however is best for them. The GNU system is used most popularly with the kernel Linux, forming the GNU/Linux OS used on millions of computers worldwide, including the majority of web and email servers. The Organization supports GNU with resources for coordination, planning, software development, infrastructure, web and download hosting, copyright stewardship, programming work, and public promotion.
  4. $27,677 spent. Other programs include compiling and mainaining a directory of Free Software for all operating systems at directory.fsf.org and publishing printed books and selling clothing related to the use of and advocacy for free sofware. Included in total are expenses related to Directory $24,298 and GNU Press $3,379

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1986.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.