[btilly]

It can. There are a number of charitable foundations that support open aource. For example the Python Foundation.

But it is on a case by case basis, and it does take work to get the IRS to accept it.

[agwa]

Interesting. In any case, libsodium's fiscal sponsor (Open Source Collective - https://opencollective.com/opensource) is not a 501(c)(3) non-profit.