Probably but I'm not saying "its impossible" but rather "You need a CPA and tax attorney to cover your ass appropriately" at which point is there enough people

Probably but I'm not saying "its impossible" but rather "You need a CPA and tax attorney to cover your ass appropriately" at which point is there enough people like Patio11 to cover that cost? OpenBSD is also Canadian which is neither American or Japanese [which is the part the original parent was talking about] so I don't know their tax laws at all. :/ Individual donations and corporate donations are a course that don't require that level of expertise to execute on as a revenue source. Running a for-profit that sells software licenses is the cheapest way to comply if you intend to sell software licenses as you don't need to pay a 3rd party to prepare taxes for your LLC and advise you on how to keep your 501(c)3 exemption.