Open Source Matters, Inc. (OSM) is a not-for-profit formed under United States law and exists to provide organizational, legal and financial support for the Joomla open-source project. OSM has been incorporated as a New York not-for-profit to ensure the Joomla project and future projects continue to exist beyond the participation of individual volunteers, to enable contributions of intellectual property and funds while providing a vehicle for limiting legal exposure for projects.

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