It's quite reasonable that producing open-source software is not sufficient to qualify as charity.
The IRS letter linked to in the article quite clearly explains that this specific case does not qualify for exemption because several criteria of exclusive purpose are not met, not because open source software cannot be a charitable activity per se.
mytailorisrich•1h ago
The IRS letter linked to in the article quite clearly explains that this specific case does not qualify for exemption because several criteria of exclusive purpose are not met, not because open source software cannot be a charitable activity per se.