PLAN

The specific purposes for which PLAN Systems is formed are exclusively charitable, within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, to provide freely accessible tools and resources for the purpose of advancing science, education, and underprivileged (non-technical) communities. We do this by ensuring communities have access to tools which allow them to securely communicate and safeguard their vital information.

We develop technology solutions for our charitable class in order to foster the public good through education, and accelerated improvements to these tools within humanitarian, scientific, and academic communities. As societies embrace digitization on a broad scale, people urgently require the ability to safeguard their communications, data, and digital privacy without having to rely on a business, intermediary, or the internet in order to continue functioning locally. This is especially true in a disaster zone, for a person with disabilities, an accessibility minded business, a school, or a community service oriented non-profit with few resources. PLAN Systems is dedicated to designing privacy, logistics, accessibility, networks to allow the underprivileged, non-technical, and humanitarians alike the ability to stay connected whether on-grid or off-grid, and to safeguard community data with little more than an ad-hoc network of inexpensive computers or mobile devices (such as a smartphone). We carry out our mission by providing technical support, systems education, custom development, and software/hardware integration free to qualifying organizations.

We keep records of the software that is distributed by PLAN Systems, and confirm whether the intended use is for charitable purposes before we provide any direct assistance. 

1. Lead development efforts approved by the Board and Officers. The organization will spend an estimated 40% of its time / 40% of its resources on this activity.

2. Adoption, systems consulting & technical support, project management, engineering & development services, and hardware/software integration. The organization will spend an estimated 20% of its time / 20% of its resources on this activity. 

3. Once feasible to undertake, we will establish and maintain a Center for technology, research, collaboration, and innovation in Central Texas (until then, time and resources will be put towards activity. The organization will spend an estimated 20% of its time and 25% of its resources on this activity. 

4. Provide documentation for all of the above-mentioned activities pursuant to the organization’s exempt purpose. The organization will spend an estimated 10% of its time / 5% of its resources on this activity.

5. Participate in digital standards development efforts that support the organization’s exempt purpose. The organization will spend an estimated 10% of its time / 10% of its resources on this activity.

Software is a reflection of the design principles that guide its devleopment and implimentation. Our approach to development has been centered on a set of core design principles that we follow, along with identifying the languages, software systems, and frameworks that meet this criteria. Our on-going and planned research and development efforts are informed by the following 10 guiding design principles:

Total Data Ownership: Assured data accessibility + Data non-deniability + Data usability

Total Data Privacy: Designated owner(s) have permissions authority, access, and control of their data

Community Centric Permissions: the ability to Create/Manage accounts + Local authority + Flexible (user-oriented) governance

Off-Grid Operations: Data accessibility, usability, updatability all without the Internet; self-contained data environments

Data Redundancy & Conflict Resolution of Data Types: Integrated data backup/replication and recovery. Distributed and designed to be fault tolerant.

Spatial UX App Support: Systems that support integrated real-time 3D graphics capability with the full power of the workstation; spatial planning; 3D application design

Hardware Agnostic Software Development: Cross-Platform development, device usability and function exploration, off-the-shelf technology solutions

Pluggability of Systems: Frameworks for integrating applications and extending the functionality of software systems natively

Extensibility of Software: technology solutions that can be modified and extended

Distributed Infrastructure: concurrency and redundancy of components, software and hardware fault tolerance, and independent failure mechanisms

7.25.3.5 (02-23-1999)

Charitable Organizations — Definition

Reg. 1.501(c)(3)–1(d)(2) provide that the term "charitable" is used in IRC 501(c)(3) in its generally accepted legal sense and includes relief of the poor and distressed or of the underprivileged; advancement of religion; advancement of education or science; erection or maintenance of public buildings, monuments, or works; lessening of the burdens of government; promotion of social welfare.

The concept of charity was developed in the common law long before the term was incorporated into the Internal Revenue Code. Scott on Trusts, section 368 (3rd ed. 1967), provides a thorough analysis of the generally accepted legal interpretation of the term "charitable" . Thus, legal precedent for analyzing whether an activity is charitable is not limited to interpretations under IRC 501(c)(3) or its predecessor provisions.

One example of the Service’s application of the common law definition of charitable is Rev. Rul. 67–325, 1967–2 C.B. 113. In that case the Service considered whether an organization providing recreational facilities for a community that restricted access to its facilities on the basis of race was charitable within the meaning of IRC 501(c)(3). The Service applied the general law of charity, which holds that providing a community recreational facility is a charitable activity only if all members of the community are eligible for direct benefits, by organizations designed to accomplish any of the above purposes, or lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; or combating community deterioration and juvenile delinquency.

https://www.irs.gov/irm/part7/irm_07-025-003 

7.25.3.5.1.5 (02-23-1999)

Fire, Rescue, and Emergency Services

Providing fire, rescue, or emergency services for the general community is a charitable purpose because it lessens the burdens of government. It also serves the social welfare. However, many volunteer fire companies also provide recreational facilities or social events. Whether those activities preclude the organization from being operated exclusively for the charitable purpose of providing fire, rescue or emergency services is a question of fact.

Rev. Rul. 74–361, 1974–2 C.B. 159, considered the qualification for exemption of a volunteer fire company that provided fire and ambulance services to a community. Except for two full-time firefighters, the organization was staffed by volunteers who were on call to perform duties as firefighter, ambulance driver, or paramedic when needed. This organization maintained regular recruiting and training programs. It maintained recreational facilities available to its volunteers, whether on or off-duty, but not available to the general public. It also held weekly public dances conducted by volunteers drawn from its membership. All income was spent for exempt purposes. Rev. Rul. 74–361 held that the organization qualified for exemption under IRC 501(c)(3), and noted that it could have applied for and been recognized as a social welfare organization under IRC 501(c)(4). Under the particular facts, the social and recreational activities did not disqualify the organization under IRC 501(c)(3).

The recreational facilities for members served exempt purposes rather than a nonexempt social purpose. Under the circumstances, the facilities helped forestall the tedium that could drive out volunteers, and fostered comraderie and a spirit of cooperation necessary for an effective fire fighting unit.

The weekly dances were not unrelated trade or business because all the work in carrying them on was performed without compensation.

Rev. Rul. 70–590, 1970–2 C.B. 116, holds that an organization operating a drug rescue center and a telephone drug crisis hot line for persons with drug problems is operated for charitable purposes.

7.25.3.5.1.4 (02-23-1999)

Assisting the Sick or Handicapped

An organization ministering to the nonmedical needs of patients in a proprietary hospital may be exempt under IRC 501(c)(3). Nonmedical needs include reading to patients, writing letters for them and providing other similar personal services. See Rev. Rul. 68–73, 1968–1 C.B. 251.

A hospice, providing both inpatient and outpatient care to alleviate the physical and mental distress of the terminally ill was held to be operated exclusively for charitable purposes within the meaning of IRC 501(c)(3) in Rev. Rul. 79–17, 1979–1 C.B. 193.

A nonprofit organization that provides specially designed housing for physically handicapped persons at the lowest feasible cost and maintains in residence those tenants who subsequently become unable to pay its monthly fees was held to be operated exclusively for charitable purposes within the meaning of IRC 501(c)(3) in Rev. Rul. 79–19, 1979–1 C.B. 195.

An otherwise qualifying organization that subsidizes private hospital rooms for patients who can benefit medically from a private room but who cannot afford the expense of such a room was held exempt under IRC 501(c)(3) as a charitable organization in Rev. Rul. 79–358, 1979–2 C.B. 225.

Rev. Rul. 81–28, 1981–1 C.B. 328 recognized an organization that provides housing, transportation, and counseling to hospital patients’ relatives and friends who travel to the locality to assist and comfort the patients as exempt under IRC 501(c)(3).

7.25.3.5.1.3 (02-23-1999)

Assisting the Aged

It is now generally recognized that the aged, apart from considerations of financial distress, have special needs because of their advanced years. Satisfying those needs can be a charitable activity.

An organization operating a home for the aged may be exempt under IRC 501(c)(3) as a charitable organization if it operates in a manner designed to satisfy the three primary special needs of aged persons. These are the need for— housing, health care, and financial security. 

7.25.3.5.1.2 (02-23-1999)

Self-Help Programs

Self-help programs are often used to ameliorate the problems of poverty. Supplying materials and services for use in these programs can also be a charitable activity. How the organization operates is usually a critical factor in determining whether it is charitable rather than a commercial venture. For example, in Rev. Rul. 68–16, 1968–1 C.B. 255, an organization created to market the cooking and needlework of needy women was held to be exempt even though it received a small commission on each sale. The organization served a charitable class, and operated in a noncommercial manner. The women it served could not otherwise find an outlet. In addition, the commissions it charged were insufficient to support the organization and it relied on public contributions.

IRC 501(c)(3) does not limit exemption to organizations relieving the poor and distressed in the United States. Rev. Rul. 68–117, 1968–1 C.B. 251, and Rev. Rul. 68–165, 1968–1 C.B. 253, hold domestic organizations providing technical and material assistance to foreign self-help programs to be exempt under IRC 501(c)(3).

Rev. Rul. 67–138, 1967–1 C.B. 129, held an organization that helped low-income families construct or rehabilitate housing to be operated for exclusively charitable purposes.

Assistance to Low Income Families

Assisting low income individuals or families to obtain adequate housing can be a charitable activity. Thus, an organization formed to construct new housing and to renovate existing housing for sale to low income families on long-term, low payment plans was recognized as exempt under IRC 501(c)(3). (SeeRev. Rul. 70–585, 1970–2 C.B. 115, and Rev. Rul. 67–138, 1967–1 C.B. 129.)

Rev. Rul. 69–441, 1969–2 C.B. 115, provides that an organization that assists low income individuals and families with individual financial counseling, and assists them in establishing budget plans where necessary, may be exempt.

A statewide association of local public housing tenant groups that advises its member groups on topics such as the rights and responsibilities of tenants and the laws and regulations concerning public housing, and that represented local groups before State and federal housing authorities, was held to be charitable by relieving the poor in Rev. Rul. 75–283, 1975–2 C.B. 201.

Operating a day care center for children of needy working parents was held to be exempt under IRC 501(c)(3) in Rev. Rul. 68–166, 1968–1 C.B. 255, and Rev. Rul. 70–533, 1970–2 C.B. 112.

Relief of the Poor and Distressed or Underprivileged

Reg. 1.501(c)(3)–1(d)(2) expressly provides that relief of the poor, or distressed, or underprivileged is a charitable purpose. Relief can be provided in many ways.

PLAN Systems only engages in activities that serve education, science, and underprivileged classes exclusively. PLAN Systems works with and through Board approved 501(c)(3) charitable organizations, first-responders, civic institutes, communities affected by natural disasters, people with disabilities, designated humanitarian organizations, and qualifying communities in low-income & high density population centers to provide tools for education, accessibility, and scientific purposes. We work with these communities to help make education & information tools more accessible, reduce systems costs and complexity, improve interoperability, and to ensure means of secure communications even in extreme conditions. 

Although the software and languages that we use as the basis for development is accessible by everyone, the systems and services we provide are specific to the organizations and communities with whom we work. Before any assistance can be rendered, an intake form along with a Board approval process is required. We also developed a standard set of qualifications along with threshold of evidence required for approval to access PLAN Systems support and services:

501(c)(3) charitable organizations
State recognized civic institutes
Distressed or affected by crisis 
U.S. veterans or dependent organization
Income 50% below the poverty line
Physically limiting disability

We research and develop solutions for use in adverse conditions, low-resource, or remote environments. Consider the case of emergency responders deploying people and resources to a densely populated urban area affected by a natural disaster. Depending on a community’s needs, tools that we may provide or recommend expect to be deployed over degraded, low-bandwidth infrastructure. Instead of relying upon centralized servers and high-bandwidth connections, solutions for first responders are optimized for direct peer-to-peer communications, and retain most of their functionality when taken off-grid. First responders and community leaders can share a self-hosted community with a real-time map that links together the assets and relationships being managed during a crisis or emergency situation.

Emergency responders very often have definitive information needs and reporting requirements, especially while operating in locations (such as a natural disaster) where the normal communications infrastructure either can not be relied on or is simply not available. For this reason, HAM radio has historically served as a primary means of communication during crisis. But this two-way method of communication is subject to many limitations and pitfalls: only one person at a time can transmit on a given channel; communications can easily become saturated and overwhelmed; someone has to manually record or hear the transmission to capture important actionable/archival data; transmissions can be jammed, spoofed, or intercepted.

Reliance on external entities to host community data and/or privacy communications comes with severe risks and limitations: examples include additional risk of data theft & exposure, data monetization, restrictive licensing, forced updates, on-going contracts, key features unavailable when off-grid, market incentives not sufficiently aligned to serve low-income populations. Whether responding to crisis in real-time, keeping track of important records and files, managing relationships, making decisions, or privately connecting with community members, it is paramount that data being exchanged is secure, authentic, easy to use, accessible at all times, and sufficiently redundant.

As societies embrace digitization on a broad scale, people urgently require the ability to safeguard their communications, data, and digital privacy without having to rely on a business, intermediary, or the internet in order to continue functioning. This is especially true in a disaster zone, for people with medical disabilities, or a community service oriented non-profit with few resources. PLAN Systems is dedicated to designing education and accessibility tools to allow classrooms, scientists, and humanitarians alike the ability to stay connected whether on-grid or off-grid, and to safeguard community data with little more than an ad-hoc network of inexpensive computers or mobile devices (such as a smartphone).

Yes, we require all contributors to donate their copyrights to PLAN Systems.

We provide support and services at no cost to those who qualify. We stand out by being able to design custom solutions that are accessible to those that are most in need of communicating sensitive information and safeguarding private data.