Not defending Linux Foundation, but a charitable organization must spend more than 51% of their income on the stated goals in the orgs charter filed with California SoS. Almost all charitable orgs use extremely vauguely stated goals in their charters so that expenditures can be used on almost anything other than Administrative expenses. I havent read this org’s charter so I can’t speak to how specific its charitable goals are, but based on those I have seen (and created) I would be amazed if they were specific enough to warrant legal action.
As clergy in Ca I had a non-profit status. And unless they lowered the bar it was at the time 28% “anything other”.
Federal IRS regs...