Editing IRS Response 2009 06
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=== 2.1 Circuit Hacking Monday === | === 2.1 Circuit Hacking Monday === | ||
2.1.a The activity offers instruction in "soldering," which is a basic skill required to build electronics. The following extended description appears at the web page advertising the activity, available at | 2.1.a The activity offers instruction in | ||
"soldering," which is a basic skill required to | |||
build electronics. The following extended description appears at the | |||
web page advertising the activity, available at | |||
https://www.noisebridge.net/wiki/Circuit_Hacking_Mondays | https://www.noisebridge.net/wiki/Circuit_Hacking_Mondays | ||
"Learn to solder! Mitch will bring kits to make cool, practical, intriguing, hackable things that you can bring home after you make it. Of course, you can also bring your own projects to hack. | "Learn to solder! Mitch will bring kits to make | ||
cool, practical, intriguing, hackable things that | |||
you can bring home after you make it. Of course, you | |||
can also bring your own projects to hack. | |||
Anyone can learn to solder! Even if you have never made anything in your life, you can learn this very useful and enjoyable skill. It really is fun! Mitch has taught thousands of people to solder all around the world, and he can teach you, too! Add yourself to the ever increasing community!" | Anyone can learn to solder! Even if you have never | ||
made anything in your life, you can learn this very | |||
useful and enjoyable skill. It really is fun! Mitch | |||
has taught thousands of people to solder all around | |||
the world, and he can teach you, too! Add yourself | |||
to the ever increasing community!" | |||
2.1.b The instructor is Mitch Altman. Altman's qualifications include being a founder of 3Ware, pioneering virtual reality research at VPL Research, and founding Cornfield Electronics. In addition, Mitch has run soldering teaching sessions at a variety of locations across the world. Mitch Altman is also a Noisebridge member, the Noisebridge treasurer, and a member of the Noisebridge board of directors. See his wikipedia entry at http://en.wikipedia.org/wiki/Mitch_Altman | 2.1.b The instructor is Mitch Altman. Altman's | ||
qualifications include being a founder of 3Ware, | |||
pioneering virtual reality research at VPL Research, | |||
and founding Cornfield Electronics. In addition, | |||
Mitch has run soldering teaching sessions at a | |||
variety of locations across the world. Mitch Altman | |||
is also a Noisebridge member, the Noisebridge | |||
treasurer, and a member of the Noisebridge board of | |||
directors. See his wikipedia entry at | |||
http://en.wikipedia.org/wiki/Mitch_Altman | |||
The instructor is responsible for teaching participants the skill of soldering. This skill is fundamental to building electronics. | The instructor is responsible for teaching | ||
participants the skill of soldering. This skill is | |||
fundamental to building electronics. | |||
The instructor's duties are to greet participants, then assesses each participant's current level of skill. The instructor then works with each participant to improve his or her soldering skills. Typically, this will be done by the participant completing a small project under the supervision of the instructor. | The instructor's duties are to greet participants, | ||
then assesses each participant's current level of | |||
skill. The instructor then works with each | |||
participant to improve his or her soldering skills. Typically, this will be done by the participant completing a small project under the supervision of the instructor. | |||
2.1.c The activity is conducted at the main Noisebridge facility, located at 83C Wiese Street, San Francisco, CA. | 2.1.c The activity is conducted at the main | ||
Noisebridge facility, located at 83C Wiese Street, | |||
San Francisco, CA. | |||
2.1.d The activity is conducted every Monday night from 8:30PM until participants agree to stop. | 2.1.d The activity is conducted every Monday night | ||
from 8:30PM until participants agree to stop. | |||
2.1.e The instructors deeply believe in teaching anyone who wants to learn the basic skills required to build electronics. No instructor receives a financial benefit or has any financial interest from the activity. | 2.1.e The instructors deeply believe in teaching | ||
anyone who wants to learn the basic skills required | |||
to build electronics. No instructor receives a | |||
financial benefit or has any financial interest from | |||
the activity. | |||
2.1.f The activity is part of a series of Noisebridge education activities that are open to the general public. As such, the activity is important to Noisebridge's mission and exempt purposes. | 2.1.f The activity is part of a series of | ||
Noisebridge education activities that are open to | |||
the general public. As such, the activity is | |||
important to Noisebridge's mission and exempt | |||
purposes. | |||
2.1.g Anyone may participate in the activity. In particular, participation is not limited to Noisebridge members. | 2.1.g Anyone may participate in the activity. In | ||
particular, participation is not limited to | |||
Noisebridge members. | |||
2.1.h Anyone who shows up at the Noisebridge facility at 8:30PM on Monday night and wishes to participate in the activity participates. In the event that there are not enough materials or space to accomodate everyone, participation slots are allocated on a first come first serve basis. | 2.1.h Anyone who shows up at the Noisebridge | ||
facility at 8:30PM on Monday night and wishes to | |||
participate in the activity participates. In the | |||
event that there are not enough materials or space | |||
to accomodate everyone, participation slots are | |||
allocated on a first come first serve basis. | |||
2.1.i Participants may optionally buy kits containing parts required to build small electronic devices. Noisebridge charges only the cost of parts. Noisebridge offers different kits with a range of $7 to $25. Purchasing such a kit is not required for participation; participants may bring in their own electronics projects for soldering instruction. | 2.1.i Participants may optionally buy kits | ||
containing parts required to build small electronic | |||
devices. Noisebridge charges only the cost of parts. | |||
Noisebridge offers different kits with a range of $7 | |||
to $25. Purchasing such a kit is not required for | |||
participation; participants may bring in their own | |||
electronics projects for soldering instruction. | |||
During the activity, we also suggest donations to Noisebridge in the $3 to $5 range per person, but participation is encouraged even without such donations. All donations go directly to Noisebridge. No member of Noisebridge and no instructor of the activity receive any financial benefit from the activity. | During the activity, we also suggest donations to | ||
Noisebridge in the $3 to $5 range per person, but | |||
participation is encouraged even without such | |||
donations. All | |||
donations go directly to Noisebridge. No member of | |||
Noisebridge and no instructor of the activity | |||
receive any financial benefit from the activity. | |||
2.1.k The event is free and readily accessible to the general public. As described in 2.1.i, participants may optionally buy kits containing parts for small devices and may optionally donate to Noisebridge, but there is no fee for participation. | 2.1.k The event is free and readily accessible to | ||
the general public. As described in 2.1.i, | |||
participants may optionally buy kits containing | |||
parts for small devices and may optionally donate to | |||
Noisebridge, but there is no fee for participation. | |||
Noisebridge advertises the event on the front page of its web site http://noisebridge.net. Instructors also send periodic reminders of the activity to electronic mailing lists run by Noisebridge and to other electronic mailing lists. Noisebridge has also advertised the event at Maker Faire 2009, a public event held 29 and 30 May 2009 at the San Mateo Fairgrounds, as part of a booth at the fair. | Noisebridge advertises the event on the front page | ||
of its web site http://noisebridge.net . Instructors | |||
also send periodic reminders of the activity to | |||
electronic mailing lists run by Noisebridge and to | |||
other electronic mailing lists. Noisebridge has also | |||
advertised the event at Maker Faire 2009, a public | |||
event held 29 and 30 May 2009 at the San Mateo | |||
Fairgrounds, as part of a booth at the fair. | |||
2.1.l The purpose of Noisebridge set out in its bylaws is | 2.1.l The purpose of Noisebridge set out in its | ||
bylaws is | |||
"The purpose of this corporation is to promote and encourage technical, scientific, and artistic skills through individual projects, social collaboration, and education. Also in the context of these purposes, the corporation shall engage in scientific, charitable and educational activities | "The purpose of this corporation is to promote and | ||
within the meaning of Section 501(c)(3) of the Internal Revenue Code, including but not limited to: | encourage technical, scientific, and artistic skills | ||
through individual projects, social collaboration, | |||
and education. Also in the context of these | |||
purposes, the corporation shall engage in | |||
scientific, charitable and educational activities | |||
within the meaning of Section 501(c)(3) of the | |||
Internal Revenue Code, including but not limited to: | |||
(a). Through talks, classes, workshops, | |||
collaborative projects, and other activities, to | |||
encourage research, knowledge exchange, learning, | |||
and mentoring in a safe, clean space. | |||
(b). Provide educational spaces for teaching | |||
practical skills and theory of technology, science, | |||
and art. | |||
(c). Provide work space, storage, and other | |||
resources for projects related to art, science, and | |||
technology that will benefit the individual members' | |||
personal growth in their fields of interest, | |||
encouraging the individual members to share their | |||
projects and knowledge for the betterment of society | |||
through art, science and technology. | |||
(d). To create, learn, and teach, individually | |||
and as a group, inviting members of the community in | |||
the San Francisco Bay area and the world. | |||
(e). To develop, support the development of, | |||
and provide resources for the development of free | |||
and open source software and hardware for the | |||
benefit of society. | |||
(f). Collaboration across disciplines for the | |||
benefit of cultural, charitable, and scientific | |||
causes. | |||
(g). To foster, by all legal means, the common | |||
purposes of its participants. | |||
(h). To conduct or engage in all lawful | |||
activities in furtherance of the stated purposes or | |||
those incidental to them." | |||
The activity furthers the exempt charitable purposes of Noisebridge by providing free instruction to the general public in basic skills required to create new electronics technology. This falls under paragraphs (a), (b), (d), (g), and (h) of the Noisebridge exempt purpose. | The activity furthers the exempt charitable purposes | ||
of Noisebridge by providing free instruction to the | |||
general public in basic skills required to create | |||
new electronics technology. This falls under | |||
paragraphs (a), (b), (d), (g), and (h) of the | |||
Noisebridge exempt purpose. | |||
2.1.m Noisebridge dedicates 0% of total general funds to this activity. Specifically, no labor costs are involved in the activity because the instructor donates his time. Costs for parts are covered by the participants, either in the form of their own electronics projects or in the purchase of optional electronics kits. Noisebridge does pay for the rent of the facility used for this activity, but the rent money is not specifically earmarked for this activity. | 2.1.m Noisebridge dedicates 0% of total general | ||
funds to this activity. Specifically, no labor costs | |||
are involved in the activity because the instructor | |||
donates his time. Costs for parts are covered by the | |||
participants, either in the form of their own | |||
electronics projects or in the purchase of optional | |||
electronics kits. Noisebridge does pay for the rent | |||
of the facility used for this activity, but the rent | |||
money is not specifically earmarked for this | |||
activity. | |||
2.1.n Some of the kits available for purchase during the activity are designed by Cornfield Electronics, which is a company founded by the instructor and Noisebridge treasurer Mitch Altman. Cornfield Electronics donates the design of the kits, including the list of parts required and instructions for assembly to the general public. | 2.1.n Some of the kits available for purchase during the activity are designed by Cornfield Electronics, which is a company founded by the instructor and Noisebridge treasurer Mitch Altman. Cornfield Electronics donates the design of the kits, including the list of parts required and instructions for assembly to the general public. |