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I had read from a couple developers that previously, any money collected from kickstarter donations not spent by the end of the fiscal year are considered 'profits' from a taxation standpoint (in the States at least) and as such is treated as taxible buisness income. I had also heard some rumblings that in Washington they were considering passing legislation to treat crowdsource funding as a sort of investment, and give exclusions to such taxation until actual sales/services are rendered. As it applies to PE, will that force to 'frontload' a lot of the dev work in the 1st year to avoid