Ironic with that being able to put a sizeable dent or delay on group involvement projects including emulation preservation and various other forms of preservation projects.
iirc some USA based film preservation project group also had to be curtailed because of similar tax penalties being assessed against the group because of the notion that some office location is making money off of donations with purchases of digital equipment being used to process and treat film reels or even film reels themselves.
It was from a post on Democratic Underground web site with a link to a magazine or newspaper article. This was a few years ago so I am not sure if I'll be able to find the post nor the link to the article. I don't remember if it was from a magazine or a newspaper.