Internet Society

“The internet society by-laws provide for the recognition of organizational members, individual members and chapters. Organizational members are corporate, non-profit, government, or academic contributors to isoc's overall charitable mission. Individual members have opportunities to participate in internet society's activities. Individual membership is free. Individual members may also belong to one of isoc's chapters, but are not required to do so. Chapters are groups of individual members who are committed to furthering internet society's mission within their geographic or special interest area.”

“The internet society by-laws call for the election or appointment of members of its board of trustees. According to the by-laws, the board defines the process for election of trustees by organizational members and chapters. A potential nominee must be a member in good standing as of december 31st of the previous year. For an organizational member, dues must be paid in full. For a chapter, the chapter must be in good standing as defined in isoc procedures. The internet architecture board (iab) appoints trustees according to an internal process. The iab recommendation must be approved by the iesg, which is the steering committee of the ietf. A person may be a candidate in only one constituency (organizational member, chapter, iab) in one election year. Trustee terms are 3 years and limited to no more than two consecutive terms. The two committees involved in the process are the elections and the nominations committees. The nominations committee establishes selection criteria for prospective trustees, advertises the nomination process, solicits candidates for the process, names a slate of candidates, oversees a petition process and monitors the process to ensure that an individual is not a candidate in more than one constituency at the same time. Once candidates are nominated, petitions for additional nominees are accepted. Candidates are allowed to submit biographical information and an election statement. After, the petition period closes and a final slate is announced. Ballots are counted by at least two members of the elections committee at a time and place of their choosing. The elections committee certifies the results to the board of trustees and publishes the results. A challenge period is provided for. In the cases of a challenge, the ceo, after consultation with the chairs of the nominations committee, elections committee and members of the board of trustees, advises the author of a challenge about the board's decision and the challenge period closes. The new trustees are seated at the following annual general meeting (agm).”

“The internet society's accounting firm prepares and signs the return as paid preparer and delivers the return to the internet society. Prior to filing, the cfo of the internet society reviews the return with the audit committee. A representative of the independent accounting firm's tax team is present to address any questions from the audit committee members. After review, a copy of the return in its final form is sent to each member of the board of trustees prior to filing the return. The ceo or the cfo signs form 8879-eo, the irs e-file signature authorization form, and returns this form to the internet society's accounting firm. The accounting firm then electronically files the return with the internal revenue service.”

“Annually, trustees and officers of internet society fill out a conflict of interest questionnaire, these completed questionnaires are reviewed and monitored by the chair of the audit committee, and the results are reported to the board of trustees. The audit committee and the chair of isoc's board of trustees rely on the trustees and officers to inform them of issues that might arise in the interim period between questionnaire submissions. The chair solicits all trustees to disclose any conflicts with the agenda items for that board meeting. Trustees who report potential conflicts may be required to abstain from any formal decision by the board of trustees, and may be required to retire from any discussion or deliberation. The board of trustees, acting as a body led by the chair, makes the determination of whether a conflict exists and the participation restrictions to be imposed. Should the chair be determined to have a conflict, an acting chair or the ceo is appointed for the affected deliberation before the board of trustees. Key employees also complete conflict of interest questionnaires, which are reviewed by the ceo each year.”

“The internet society maintains a comprehensive compensation program to ensure both internal and external compensation equity. The program's goals are to ensure fair and competitive pay, an objective merit review process, and tools that support the compensation program. The internet society annually updates compensation benchmarks for each position within the organization, using several compensation studies for u.s.-based employees and benchmarks from mercer towers watson and birches group for worldwide employees. The internet society board of trustees' compensation committee reviews supporting comparability data to provide an opinion on reasonableness with respect to total compensation of the chief executive officer. The committee concurrently reviews and approves "disqualified persons" pursuant to section 4958 of the internet revenue code of 1986, as amended. The ceo receives benefits available to other internet society employees, including a company contribution towards a retirement plan. The compensation of the chief executive officer was established in a contract dated september 1, 2018. Annually, the compensation committee of the board of trustees draws up achievement targets for the ceo. The ceo submits a self-evaluation at year-end to the compensation committee. The compensation committee reviews the ceo's performance and makes a determination as to the amount of variable compensation earned. The compensation committee then instructs the internet society's cfo to pay the variable award based on the committee's performance assessment.”

“All information is available on the organization's website.”

“There were seventeen board members who served at any time during the calendar year. All board members who served during the calendar year are shown in part vii, column a. The terms of the board members run from the beginning of the annual general meeting (agm) to the beginning of the next agm.”

“Isoc's programs (as described in part iii, line 4) are the outcome of isoc's efforts to clearly define the programs and align them with the new five-year organizational strategic objectives (effective jan 2020).”

“The internet society paid full compensation of all 69 employees listed here, and all 69 employees received w-2s from the internet society. 22 out of 69 employees provided some services to the internet society foundation, a related organization during the tax year. The internet society foundation reimbursed the internet society for the time these 22 employees spent working for the internet society foundation.”

“Content development: program service expenses 218,880. Management and general expenses 128,394. Fundraising expenses 0. Total expenses 347,274. Design: program service expenses 15,841. Management and general expenses 34,676. Fundraising expenses 0. Total expenses 50,517. Payroll fees: program service expenses 0. Management and general expenses 134,610. Fundraising expenses 0. Total expenses 134,610. Professional services: program service expenses 4,421,589. Management and general expenses 5,830,784. Fundraising expenses 40,679. Total expenses 10,293,052. Translations: program service expenses 3,606. Management and general expenses 205,171. Fundraising expenses 0. Total expenses 208,777. Temporary help: program service expenses 1,539. Management and general expenses 23,154. Fundraising expenses 0. Total expenses 24,693.”

“The internet society ("isoc") is a nonprofit charitable and educational organization founded in 1992. Incorporated in washington d.c., usa, headquartered in virginia, usa with seven regional offices globally, its mission is to support and promote the development of the internet as a global technical infrastructure, a resource to enrich people's lives, and a force for good in society. Isoc qualifies as publicly supported under the "facts and circumstances" test of treas. Reg. 1.170a-9(f)(3), based on the following facts and circumstances: 1. Isoc's public support percentage for 2020 was 14.08%, which is above the 10% threshold. 2. Isoc is organized and operated to attract new and additional support on a continuous basis. Since its formation, isoc has been funded through broad sources of support (as opposed to members of a single family or only a few donors). It has an extensive membership base from around the world, and it is continually working to expand its membership, including organizational members who pay dues to provide basic support for the mission of isoc. It also solicits and receives contributions from individual donors, as well as grants from other nonprofit organizations and for-profit companies. Isoc is actively seeking to increase its donor base by expanding its charitable solicitation programs and pursuing additional charitable grants. 3. Isoc's sources of support come from its members, its supporting organizations, and donations and grants from individuals, corporations and governmental organizations. Isoc's members include more than 100 organizations, including nonprofits, governments, and academic organizations. Isoc's organizational members pay dues to support the work of isoc in carrying out its mission. Isoc also has more than 75,000 individual members. Isoc does not charge membership dues to its individual members since many of them are located in developing countries and it does not want the payment of dues to be a barrier to involving as broad a constituency as possible in its programs and activities in furtherance of its mission. Isoc has a "donate" button on its website that makes it convenient for individual members who can afford to do so to make contributions in support of isoc's mission. Isoc is continually working to expand its base of members and to seek additional grant funding. 4. Isoc has a representative governing body. Isoc's 12 member board of trustees represents the broad interests of the public rather than the interests of a limited number of donors to the organization. The trustees are elected by isoc's organizational members and chapters and appointed by the internet engineering task force (a large, open, international community of network designers, operators, vendors, and researchers concerned with the evolution of the internet architecture and the smooth operation of the internet). Trustees are elected for their experience and expertise in issues involving the internet, and they all have significant backgrounds in issues involving the worldwide internet community. Isoc's 12 trustees come from different countries and in 2020 they were from the united states, argentina, spain, senegal, and yemen. Isoc's broad international representation on its board is reflective of the worldwide reach of the internet, and isoc's trustees bring with them broad and diverse viewpoints that contribute to the public interest served by the isoc's activities. They all share a common commitment to isoc's mission to increase access to the internet in areas where such access is lacking and to make the internet a force for good in the world. 5. Isoc engages in a variety of programs and activities directly for the benefit of the general public on a continuing basis. Its programs and activities have broad appeal to members of the public, around the globe, that share an interest in the promotion of an open, stable and globally accessible internet infrastructure worldwide. This shared interest in isoc's programs a”