Naturally, the OpenSSH project requires funds to operate -- particularly so that our team members can meet in person once in a while (at OpenBSD hackathons) to design new ideas.
Theo de Raadt
OpenSSH
812 23rd Ave SE
Calgary, Alberta, Canada T2G 1N8
While donations are not US tax deductible as charitable contribution, they may be deductible as an operating expense, and if someone is so inclined, they should ask for the advice of their accountant. The same applies to other countries, where corporations can make deductible donations under the terms of "Good Will".
We specifically are not a non-profit organization, as that would limit the nationalities that we could spend such money in.
We include all people who donate to OpenSSH in our OpenBSD donation list.