Thanks for visiting The Cell Phone Junkie! I will be taking the time each week to discuss my favorite topic, cell phones. Any feedback is appreciated and welcome. You can email me at: questions (AT) thecellphonejunkie (DOT) com or call: 206-203-3734 Thanks and welcome!
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Content provided by Jacob Robinson. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Jacob Robinson or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://podcastplayer.com/legal.
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#157 - History of the DUNA, with David Kerr of Cowrie
Manage episode 505518722 series 3309046
Content provided by Jacob Robinson. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Jacob Robinson or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://podcastplayer.com/legal.
DUNA — the Decentralized Unincorporated Nonprofit Association — is one of the most important new legal structures for crypto governance.
To understand its history, tax implications, and jurisdictional trade-offs, I sat down with David Kerr, founder of Cowrie, a crypto-native advisory firm specializing in U.S. tax compliance and entity structuring.
David was instrumental in drafting the Wyoming DUNA Act, and in this episode we discuss the evolution of UNAs, why Wyoming stepped up, the tax and compliance realities facing projects, and what this means for the future of DAOs in the U.S.
Timestamps:
➡️ 00:00 — Intro
➡️ 00:46 — Sponsor: Day One Law
➡️ 01:09 — Origins of the DUNA: why unincorporated associations matter
➡️ 03:32 — Early U.S. entity law, UNAs, and Wyoming’s first adoption in 1993
➡️ 07:53 — Why some states resisted hybrid entity forms
➡️ 12:30 — Nonprofit ≠ tax exempt: clearing up misconceptions
➡️ 16:15 — How DAOs and protocol treasuries fit with the DUNA model
➡️ 20:45 — Legislative drafting in Wyoming and lessons from Texas
➡️ 27:07 — Secretary of State & local support
➡️ 29:16 — When does a U.S. DUNA make sense for international projects?
➡️ 31:54 — Tax trade-offs: advantages, disadvantages, and compliance
➡️ 38:54 — Treasury management, W-8/W-9s, and reporting obligations
➡️ 41:56 — The DUNA as “where governance goes”
➡️ 47:39 — Building Cowrie: tax, filings, advisory, and administrator services
➡️ 49:11 — Crypto’s “LLC moment”
& more.
Sponsor: This episode is brought to you by Day One Law — a boutique law firm helping crypto startups navigate complex legal challenges. Subscribe to Day One's free monthly newsletter for legal updates.
Resources:
157 episodes
Share
Manage episode 505518722 series 3309046
Content provided by Jacob Robinson. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Jacob Robinson or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://podcastplayer.com/legal.
DUNA — the Decentralized Unincorporated Nonprofit Association — is one of the most important new legal structures for crypto governance.
To understand its history, tax implications, and jurisdictional trade-offs, I sat down with David Kerr, founder of Cowrie, a crypto-native advisory firm specializing in U.S. tax compliance and entity structuring.
David was instrumental in drafting the Wyoming DUNA Act, and in this episode we discuss the evolution of UNAs, why Wyoming stepped up, the tax and compliance realities facing projects, and what this means for the future of DAOs in the U.S.
Timestamps:
➡️ 00:00 — Intro
➡️ 00:46 — Sponsor: Day One Law
➡️ 01:09 — Origins of the DUNA: why unincorporated associations matter
➡️ 03:32 — Early U.S. entity law, UNAs, and Wyoming’s first adoption in 1993
➡️ 07:53 — Why some states resisted hybrid entity forms
➡️ 12:30 — Nonprofit ≠ tax exempt: clearing up misconceptions
➡️ 16:15 — How DAOs and protocol treasuries fit with the DUNA model
➡️ 20:45 — Legislative drafting in Wyoming and lessons from Texas
➡️ 27:07 — Secretary of State & local support
➡️ 29:16 — When does a U.S. DUNA make sense for international projects?
➡️ 31:54 — Tax trade-offs: advantages, disadvantages, and compliance
➡️ 38:54 — Treasury management, W-8/W-9s, and reporting obligations
➡️ 41:56 — The DUNA as “where governance goes”
➡️ 47:39 — Building Cowrie: tax, filings, advisory, and administrator services
➡️ 49:11 — Crypto’s “LLC moment”
& more.
Sponsor: This episode is brought to you by Day One Law — a boutique law firm helping crypto startups navigate complex legal challenges. Subscribe to Day One's free monthly newsletter for legal updates.
Resources:
157 episodes
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Similar to Law of Code
Thanks for visiting The Cell Phone Junkie! I will be taking the time each week to discuss my favorite topic, cell phones. Any feedback is appreciated and welcome. You can email me at: questions (AT) thecellphonejunkie (DOT) com or call: 206-203-3734 Thanks and welcome!
…
continue reading
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…
continue reading
1
The Ticket: Discover the Future of Customer Service, Support, and Experience, with Intercom
Intercom
1k479
On The Ticket, you'll hear Intercom's Customer Support team in conversation with the customer service leaders, renowned customer experience thinkers, and influential authors who are shaping the field of customer support. Follow The Ticket to get the weekly episodes and sign up for our twice-monthly newsletter bursting with all the insights, trends, tips, and assets your team needs to embrace the future of customer service. https://www.intercom.com/blog/newsletter 🏠 www.intercom.com
…
continue reading
The director’s commentary track for Daring Fireball. Long digressions on Apple, technology, design, movies, and more.
…
continue reading
Download This Show is your weekly guide to the world of media, culture, and technology. From social media to gadgets, streaming services to privacy issues. Each week Rae Johnston and guests take a fun, deep dive into how technology is reshaping our lives.
…
continue reading
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continue reading
Hanselminutes is Fresh Air for Developers. A weekly commute-time podcast that promotes fresh technology and fresh voices. Talk and Tech for Developers, Life-long Learners, and Technologists.
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