Statutes, register, rulings, audit, 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, September 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. 3 ZGB registration duty is acknowledged and the entry was applied for at founding
Tax-exemption ruling	Application filed	Filed with the Aargau tax administration under § 14 StG-AG / Art. 56 lit. g DBG. Pursued, never assumed: no page on this site describes the Association as tax-exempt until the ruling is in hand, and the ruling’s summary publishes here whatever it says
Audited accounts	First after the first financial year closes	Financial year 2026 closes 31 December 2026; audited accounts publish in 2027, and every later year’s in the following year
Annual transparency report	First for financial year 2026	Published Q2 2027 — what it will contain
Board and conflicts register	Rules published; names on register publication	Below
Charity-intermediary MoU	Executed	Summary below; counterparties named at first disbursement
Contributor instrument	Draft under counsel review	Development record: https://github.com/purposesource/license — the designed default is a one-line sign-off; no copyright assignment, ever
Entitlement terms v1	Summary published; operative text under counsel review	/legal/entitlement-terms/v1
Privacy notice, terms of use, imprint	Published, versioned	/legal/privacy/v1 · /legal/terms/v1 · /legal/imprint/v1
SPDX identifier request	To be filed at 1.0 final	Until listed, expect “unknown licence” scanner flags; the OSPO pack says how to handle them
Key ceremony record	Publishes with the key set	See keys

Board and conflicts register

The Association is governed by a board with an independent majority: members with no economic interest in any registered project, any payer, or any recipient form the majority at all times. The roles are:

• the president — chairs the board and the general assembly;
• the treasurer — accountable for the ledger, the cap, and the audit;
• independent members forming the board majority;
• 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. Declared interests are recorded in the conflicts 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. No board member is remunerated for board service; documented expenses are reimbursed within the operating-cost cap and appear as a cost line.

Charity-intermediary memorandum — summary

The Association routes funds through one established charity intermediary rather than to recipients it selects itself. The memorandum, executed at founding, provides in substance:

• Seven category funds — health, education, poverty relief, humanitarian aid, environment, animal welfare, research — each pooled by the intermediary among screened, contracted recipient organisations. The Association never routes to a free-text recipient.
• Quarterly disbursement of allocated funds, with a receipt per disbursement that the ledger references.
• Reporting covenants: the intermediary reports per category fund, and the Association publishes those reports with the annual transparency report.
• Screening on both sides: payers and recipients are screened against the Swiss, EU, and UN sanctions lists, and in practice the US list, before any funds move; a no-cash rule applies throughout.
• Fee: the intermediary’s fee is a published percentage range in the fee stack (illustrative until the first disbursement measures it).
• 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.
• Termination and succession: either party may terminate on notice; funds already allocated are disbursed under the memorandum’s terms; a successor intermediary is named publicly before any new allocation.

Counterparties — the intermediary and the recipient organisations behind each category fund — are named in the ledger at the first disbursement, alongside the receipt, so that the first time a name appears on this site it appears next to a fact.