[arin-ppml] Policy Proposal: IPv4 Recovery Fund - Revised

David Farmer farmer at umn.edu
Wed Jan 21 13:04:47 EST 2009

Leo, Staff, or Counsel,

Since, payments are made to ARIN in this proposal, beyond the usual fees, 
does this create an additional tax liability for ARIN?  Does the size of the 
payments matter?  Even for a not-for-profit, not all kinds of income/revenue 
are tax free.  

Conversely, even if it doesn't create a tax burden, since ARIN makes 
payments to other entities in this proposal, does this create a reporting 
burden on ARIN?  Again, does the size of the payments matter to the 

Would this kind of activity, create any problems for ARIN's tax exempt 

What kind of accounting burden would these transactions create for ARIN?

I really don't know the answers, I'm not even claiming to, but I think these 
are important questions to know the answers to, before I could support this 
direction.  In the end, these are really matters for the Board, but I would hate 
to go all the way down this policy road and find out in the end it is completely 
unworkable for some kind of tax or accounting reason. 

Even if you can't provide an immediate answer, when would it be reasonable 
to get an answer?  Also, even if you can't provide authoritative answers, an 
initial impression could be helpful too.  Like, are these probably big 
problems, probably not problems, or something in between?

Leo, I think this is a creative solution to some of the problems of the other 
transfer proposals, and I'm really attracted to the logic behind it.  But, I'm a 
little worried that it might create more problems than it actually solves, and 
that those problems might be more intractable than the problems other 
proposals have.

David Farmer				     Email:	farmer at umn.edu
Office of Information Technology
Networking & Telecomunication Services
University of Minnesota			     Phone:	612-626-0815
2218 University Ave SE			     Cell:		612-812-9952
Minneapolis, MN 55414-3029		     FAX:	612-626-1818

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