The OpenBSD foundation exists as a . . . Canadian federally incorporated not-for-profit corporation, which means funds directed to us must be directed towards our stated objects, other than what we require for operating overhead. We endeavour to keep our overhead as small as possible.
We are not a registered charity, in the sense that we do not issue tax deductible receipts. The reporting overhead (accounting and legal costs) to operate a registered charity in Canada is prohibitive without a sizable revenue stream.