I'm not arguing my opinion, I'm quoting the laws that Congress passed to govern the IRS. We could pass a law to make web browser development an explicitly legal

I'm not arguing my opinion, I'm quoting the laws that Congress passed to govern the IRS. We could pass a law to make web browser development an explicitly legally charitable act. But that's not how the law has been interpreted up to this point. You want to take it up with your senator. Until then, Mozilla's legal counsel isn't going to play games like this with a judge.