Statutes, register, tax letter, review, board

Each document below is either published at a permanent URL, filed with a third party whose answer is awaited, or scheduled by a phase. Nothing here is “coming soon”: every pending line names the event that produces it.

Document	State	Where or when
Statutes v1	Published — adopted at the founding assembly, October 2026	/constitution — English working text; the German original prevails once published with the register entry
Commercial-register extract	Pending publication	Expected on entry in the Aargau commercial register; the register number prints as “CHE-… — pending publication” until then. The Art. 61 Abs. 2 Ziff. 1 and Ziff. 3 ZGB registration duties are acknowledged and the entry was applied for at founding
Pass-through tax letter	Open — filing confirmation pending	The recorded plan is to send the request before founding, through a tax adviser, after Paddle answers how a negative balance is collected. Dated draft recipient and financial documents accompany it; adoption or publication of the first Recipient List is not a prerequisite. Founding and onboarding do not wait for the letter or its answer. The request asks about the treatment of passed-on fees; their deductibility and gift-tax treatment if pass-through treatment is refused; and the running-cost and reserve shares retained by the Association. No tax outcome or exemption is claimed. The response and its consequences will be published here.
Accounts and review	Monthly table from the first Purpose Fee; review from a published threshold	The cost-support table publishes at the end of the first month with a Purpose Fee payout and monthly after that, every line to its evidence (transparency). From the first financial year in which routed volume exceeds the published threshold, a licensed auditor independent of the board checks the fee account, the reserve account and the pass-on every year under agreed-upon procedures; the board may engage the check earlier, and the members may elect an auditor at any time. Its report publishes here when it exists. No statutory audit applies at this scale, and none is claimed
Annual transparency report	First for financial year 2026	Published Q2 2027 — what it will contain
Board and interests register	Rules published; names on register publication	Below
Recipient List and Recipient Standard	Draft — the board adopts the first list at its constituting meeting	Summary below; the floor every recipient meets is in Art. 7, and the details are in the Recipient Rules the board publishes; the list and the Rules are kept by the board, outside the statutes; the first recipients are named when the list is published, and no recipient is named on this site before then
Compensation rule (Entschädigungsreglement)	Draft — adopted and published by the board before anyone is paid	Nobody is paid at founding. It sets written contracts at or below market rate; a board member’s pay stays within a maximum per function that the general assembly approves in an annex to the rule, and needs the approval of the other board members, the payee taking no part in it; personnel cost sits inside the one running-cost cap and publishes monthly as one line per function (Art. 6f)
Operations reserve — account and policy	Rule published; target and balance from the first monthly tables	Target: six months of the activity’s running costs — half of the previous financial year’s direct costs, set and published by the board each January; nothing is retained yet — in an account that is not the fee account; movements, balance and target publish monthly (Art. 6g)
Purpose Source License 1.0	Published by the Association 2026-10-01; not issued by counsel	/license/PurposeSource-1.0
Contributor instrument	Draft under counsel review	The designed default is a one-line sign-off; no copyright assignment, ever. The licence repository holds the published text of the licence: https://github.com/purposesource/license
Entitlement terms v1	In force — effective 2026-10-02; the terms a purchaser accepts at checkout	/legal/entitlement-terms · permanent copy of v1: /legal/entitlement-terms/v1
Earlier claim-language kits	Archived — pre-launch documents, not part of the current purchase; nothing was sold under them	Kept at their addresses for the record: kit-1 · kit-2; kit-2’s pledge line was brought to the current pledge wording on 2026-10-05, before it was published. The earlier purchase acceptances were withdrawn; the current one is the purchase acceptance (att-1)
Privacy notice, terms of use, imprint, refund policy	Published, versioned: each address shows the current version, and each version keeps its own permanent address (/legal/{document}/v{n})	/legal/privacy · /legal/terms · /legal/imprint · /legal/refunds
SPDX identifier request	Requested 2026-10-01 for PurposeSource-1.0; listing pending	Until listed, files use LicenseRef-PurposeSource-1.0, and scanners may flag an “unknown licence”; the OSPO pack says how to handle them
Key ceremony record	Pending publication	Expected on completion of the two-person ceremony, before the first certificate is issued. The key psn-prod-2026-1 was created by the operator alone on 2026-09-02, not in a ceremony, and the record will say so. The key set itself is published and lists psn-prod-2026-1 — publishing a public JWK is not the ceremony record, and keys says which of the two you are looking at

Board and interests register

The Association is governed by a board of two members at founding — the two founders. The board keeps published which of its members are paid and who has an economic interest in a registered project or a recipient, or a role at a payer or a processor of the Association. The roles are:

• the president — chairs the board and the general assembly;
• the treasurer — accountable for the ledger, the caps, the monthly cost-support table, and the yearly check when one is engaged;
• any further members the general assembly elects;
• the Art. 69 Abs. 2 ZGB representative — domiciled in Switzerland, with the power to represent the Association and to receive legal service.

Persons are named in the imprint on publication of the register entry. Until then this site names roles only, because printing a name a register would not yet confirm is the kind of small inaccuracy a trust centre exists to avoid.

The conflicts rules. Every board member declares, on appointment and annually, every interest in a registered project, a payer, a recipient, or a subprocessor, and their employers and other roles. Declared interests are recorded in the interests register, which publishes with the annual transparency report. A member with a declared interest in a matter does not vote on it and is not counted for the quorum. Whoever draws or applies for pay out of Purpose Fees has a declared interest in every matter concerning it: a board member’s pay stays within a maximum per function that the general assembly approves and needs the prior minuted approval of the other board members, even if they are paid themselves, the payee taking no part in it (Art. 68 ZGB) — at founding, of the other founder — and the approval is published; if the board cannot approve, the general assembly does. No board member is remunerated for board service as such; documented expenses are reimbursed as a cost of the Association’s other activities and are never charged to Purpose Fees. Pay for actual work is a personnel cost inside the one running-cost cap, published as one line per function and never by name.

Recipient List and Recipient Standard — summary

The Association passes what it routes directly to the public-benefit organisations on its published Recipient List, and to nobody else. The floor every recipient meets is in the statutes; the list and the Recipient Rules are kept by the board, outside the statutes. In substance:

• Named organisations, anywhere in the world — usually about ten to fifteen, each assigned to one of the seven categories (health, education, poverty relief, humanitarian aid, environment, animal welfare, research), paid in the shares the published allocation rule produces. A category is the basket of listed recipients assigned to it. The Association never routes to a free-text recipient. An organisation may propose itself, but there is no open self-registration: every addition is a minuted board decision, and none is made on a payer’s or a contributor’s nomination alone.
• The floor, in the statutes (Art. 7), which the board’s Recipient Rules may add to but never fall below: the organisation is constituted under the law of its country as a not-for-profit organisation with a charitable or public-benefit purpose in one of the seven categories, and a newly founded one is not excluded; it may lawfully receive a transfer from a Swiss association under the law that applies to it; it is not the target of sanctions that apply to the Association and is not seated in a jurisdiction the FATF calls for action on; it is not controlled by any member, board member, employee or contractor of the Association, or by a person close to one, and gives no such person a personal benefit; and it is paid only into a bank account in its own name that the Association has verified.
• The Recipient Rules — the details of the checks, which the board publishes and may tighten or loosen with publication, never below the floor. They may ask for practical steps such as a receipt for each transfer and a light yearly review.
• One file per recipient — kept by the Association and not published. The published list shows each organisation’s legal form and register number, country, category, share and status; beside it are its activation decision, a reference to the evidence for its legal form, for any permit it needs and for its acceptance of the recipient letter, the date of its last yearly review, and its receipts in the monthly table. Copies of that evidence are given on request, with personal data blacked out; bank details, personal data and sanctions records are never published.
• One clock per payout, one transfer per recipient — each payout’s Purpose Fees (net of the rail’s fee, after the published, capped costs) are allocated before they are transferred; the transfers are normally initiated on the 25th of the month the payout is credited, within thirty days of its credit, with a receipt per transfer that the ledger references; transfer charges publish per transfer.
• List changes are prospective only — an addition or a removal takes effect after thirty days’ public notice, as a board decision, minuted and published; the board adopts the first list at its constituting meeting, and its first publication counts as that notice for the entries on it. A removal for cause — for instance a sanctions hit or loss of registration — takes effect at once and is published with its ground; that month’s share goes to the other recipients of the category. A recipient that asks to leave is removed the same way, at once, with the ground “at its own request”.
• Effective control: the Association keeps the final decision on distribution among the seven categories, which is what the tax framework requires of a Swiss entity routing funds abroad; contributor designation is advisory.
• The pre-registered escalation: if the tax office refuses the pass-through on the list model, or a payer or regulator requires entrenchment, or routed volume exceeds the published threshold in two consecutive financial years, the board founds a second, purely charitable association of the Association’s own founding members (working name “the Fund”), applies for its tax exemption, and makes it the single listed recipient; the Fund applies the Standard itself and its board serves unpaid.

The recipients are named on this site with the first published list — each next to its activation decision and the references to its evidence — so that the first time a name appears here it appears next to a fact.