@yanokwa the idea is that this hypothetical non-profit would be able to receive tax-deductible donations tax-free, right?
That said, there are a LOT of nonprofits in the world, each with its own managerial overhead, and I'm not convinced that creating yet another one would present much value to the project and the world when compared to operating within an existing one (concept A) or operating without a formal fiscal structure (concept F).
Anecdotally, while at OSCON, I spoke to some members of the open source team at a large, respected company and they very emphatically hoped that ODK would not create yet another non-profit.