As we’ve been working on bringing Steam to the living room, we’ve come to the conclusion that the environment best suited to delivering value to customers is an operating system built around Steam itself. SteamOS combines the rock-solid architecture of Linux with a gaming experience built for the big screen. It will be available soon as a free stand-alone operating system for living room machines.
Valve appears to be championing this system on a free-standing linux console, flaunting the ability to mod and share games. Perhaps Valve will have more success than Microsoft?
Yeah, I agree, but not everyone works in an organization with that accounting structure.
"Fund accounting is an accounting system emphasizing accountability rather than profitability, used by non-profit organizations and governments. In this system, a fund is a self-balancing set of accounts, segregated for specific purposes in accordance with laws and regulations or special restrictions and limitations."
Absolutely. Quoting Wikipedia, "While not-for-profit organizations are permitted to generate surplus revenues, they must be retained by the organization for its self-preservation, expansion, or plans."
Ever been to Kickstarter?
You can sell a poster for $500.
Sell a meeting with lead developers (to discuss project direction, feature requests.. whatever) for $2,500.
Get creative.
"Dodging" tax laws has a negative connotation. Tax laws related to donations *benefit* companies generally as write-offs. I think your post was unfair and presumptuous as to the original poster's intentions.
I don't think the original poster's intentions / considerations had anything to do with tax laws and instead are directly relevant to financial budgets, hinted at by the "underspend" part. Budgets are different from a wallet or general corporate account. You don't want to get into dealings with the administration on misappropriation of budgeted funds.
As far as misappropriations are concerned: if your underspend is on a 'services' or 'software' category, and you use a lot of open source software, it isn't necessarily a misappropriation of funds (and the spirit of the account) to help ensure the projects on which your company depends stay in good health. The groups could've sold a $5,000 consultation or Support Meeting and just talked about how the org. used the software in question and had a chance to present ideas to them. And then at the end of the call or meeting, the project is $5K richer.
TL;DR large organizations that may have money to spend sometimes need some flexibility.
"Hey Ivan, check your six." -- Sidewinder missile jacket patch, showing a Sidewinder driving up the tail of a Russian Su-27