[ Thanks to Brendan Scott for this
link. ]
“Policy makers too often overlook the fact that the
whole of the community benefits whenever software is released under
a FLOSS licence. The intended beneficiary of such a scheme are
therefore the community as a whole. However, consistently with
existing government policy to provide incentives for the creation
of works, the donors of such FLOSS software would also benefit
through a tax benefit in return for the donation. Further, as
businesses will likely be able to deduct the costs of development
of software which is created in the course of their business, the
donors most likely to benefit are those individual developers
engaged in pro bono development”