Collectives do not have a separate legal existence from Open Collective Foundation and thus should not submit tax forms to the IRS. Your financial activities are included within our annual filings.
Individuals who receive income from Open Collective Foundation (or one of its hosted Collectives) may be asked to submit a W9 and will be issued a 1099. If this applies to you, you will automatically be sent a notification.
If you have questions about your own personal tax situation, we recommend reaching out to a tax professional.
Are we exempt from sales tax?
Sales taxes are administered on the state and local level, but we're happy to apply or complete a certificate for your state or area, provided that we are eligible. Reach out to us and we'll look into it!
Only direct purchases, such as those via the platform or via Virtual Card, are eligible for sales tax exemption. Purchases that would be reimbursed are not eligible.
Can we receive international contributions or pay out international expenses?
Yes. But be aware that all of OCF’s transactions are denominated in USD and will then be exchanged into other currencies as part of the transaction.
Can you host groups that are based outside of the United States?
Although Open Collective Foundation’s hosted Collectives can do work outside of the US, their operations must currently be based in the US. There are a number of other hosts using the Open Collective platform, based all over the world.
Can we be fiscally sponsored by another group while being hosted by Open Collective Foundation?
No. Hosted Collectives can only be hosted by OCF for the duration of their time with us.