> The Foundation has a wholly-owned for-profit subsidiary, Mozilla Corporation (the Corporation). The Corporation serves the non-profit, public benefit goals of its parent and the vast Mozilla community.
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> The consolidated financial statements include the accounts of the Foundation and its wholly-owned subsidiary, the Corporation (collectively “Mozilla”). All significant intercompany accounts and transactions have been eliminated.
IIUC, receiving revenue would be more complicated if the transactions were undertaken directly with the not-for-profit foundation. Certainly many "non-profits" do receive transactional revenue, i.e. hospitals, but in that case they often have a number of subsidiaries -- for example one subsidiary actually employs the physicians, another signs funding contracts with the NSF/NIH and distributes grant revenue, a holding company owns the buildings, etc. Accounting is complicated (perhaps more accurately: "the tax code is complicated").
...
> The consolidated financial statements include the accounts of the Foundation and its wholly-owned subsidiary, the Corporation (collectively “Mozilla”). All significant intercompany accounts and transactions have been eliminated.
IIUC, receiving revenue would be more complicated if the transactions were undertaken directly with the not-for-profit foundation. Certainly many "non-profits" do receive transactional revenue, i.e. hospitals, but in that case they often have a number of subsidiaries -- for example one subsidiary actually employs the physicians, another signs funding contracts with the NSF/NIH and distributes grant revenue, a holding company owns the buildings, etc. Accounting is complicated (perhaps more accurately: "the tax code is complicated").