[coldtea]

>Donating company money is really hard, especially if you're just some manager of some department, and double so if it's not to a registered charity.

Maybe the open source communities should register as charities then? They do charitable work after all...

[numfocusfnd]

This is the function of the fiscal sponsorship program at NumFOCUS. All fiscally sponsored projects basically come under the umbrella of NumFOCUS' nonprofit status, so that the projects can receive tax-deductible contributions, etc.