Caveats: I am not a lawyer (IANAL). Always seek professional advice when filing for non-profit status.
The Privly Foundation's experience in gaining non-profit status is a teachable moment for any organization engaging in open source development. After 300+ pages of filings, considerable pro-bono support, and a conference with IRS examiners, we would like to "open source" our experience. Simply put, if you engage in software development as part of your non-profit mission, you are going to have a rough time with the IRS.
Many independent open source projects exist for public purposes, but it