Structure and Related Organizations

The Internet Society is a District of Columbia nonprofit corporation and is a US 501(c)(3) public charity. Internet Society is the sole member of the Internet Engineering Task Force Administration LLC (IETF LLC), the Public Interest Registry (PIR), the Internet Society Foundation, and the Connected Giving Foundation (CGF).

Connected Giving Foundation

The Connected Giving Foundation is a Pennsylvania nonprofit corporation and is a US 501(c)(3) public charity. CGF is a subsidiary of Internet Society and supports the mission of the Internet Society. CGF manages investment assets for the benefit of Internet Society and Internet Society Foundation.

Internet Engineering Task Force Administration LLC (IETF LLC)

IETF LLC is a Delaware limited liability company. Since 1992, the Internet Society has supported the Internet Engineering Task Force (IETF) by providing a corporate home for IETF LLC.

IETF LLC is a “single member LLC” and is a “disregarded entity” of the Internet Society. When an LLC (i.e., a “limited liability company”) is “disregarded,” it means that for United States Federal tax purposes, the LLC is treated like a division or a branch of its sole member. Because the Internet Society is the sole member of IETF LLC, the Internal Revenue Service (IRS) views IETF LLC as a division or branch of the Internet Society even though IETF is technically a separate entity and generally operates independently of the Internet Society. 

As a disregarded LLC of the Internet Society, IETF is also treated like a 501(c)(3) public charity. It gets to share the public charity status of the Internet Society even though IETF does not have a separate IRS registration. This special status also allows IETF to receive tax-deductible donations for US federal tax purposes without having a separate IRS registration. A donor can make donations directly to IETF or directly to the Internet Society for the benefit of IETF. In both cases, the IRS views the donations as donations to the Internet Society for federal tax purposes, but the donations are to support IETF’s activities rather than the Internet Society’s activities.

IETF LLC’s special status also means that IETF does not file its own IRS Form 990; it is incorporated into the Internet Society’s Form 990. 

Internet Society Foundation

Internet Society Foundation is a District of Columbia nonprofit corporation and a US 501(c)(3) public charity. It is a subsidiary of the Internet Society and supports its mission. A central resource for grant programs, the Foundation works to expand Internet access and connectivity, build Internet resiliency, promote digital inclusion, and enable research on the future and sustainability of the Internet. In addition, the Foundation supports important work to promote Internet governance and support a safe Internet.

The Foundation also manages grants on behalf of Internet Society grant programs, engages in fundraising to support the Internet Society, conducts training & e-learning programs, handles communications, and otherwise helps to grow the impact of the Internet Society.

Public Interest Registry (PIR)

Public Interest Registry (PIR) is a Pennsylvania nonprofit corporation and is a US 501(c)(3) public charity. PIR is a subsidiary of Internet Society and supports the mission of the Internet Society. PIR is a registry operator that manages the .ORG top-level domain (TLD) along with other TLDs for nonprofit organizations. PIR’s activities also provide funding for the Internet Society and the Internet Society Foundation.