[that_guy_iain]

It’s a guess since they’re keep track of hours of contributions. Development services are services under that irs doc, afaik.

[Nemo_bis]

It doesn't matter that Automattic keeps track. For the contribution to be fiscally relevant, the Foundation needs to keep track and release receips (and presumably report the totals somewhere).

[that_guy_iain]

And the foundation would keep track of it by Automattic saying this is how much work we did...