Thanks.
This is interesting and important.
At the same time, receiving something of value from a non-profit in exchange for money is not entirely novel. Various 501(c)3 organizations charge fees for Standards and any number of 501(c)6 orgs offer benefits to Corporate Members. Further, the FreeBSD Foundation, a 501(c)3, undertakes sponsored development from time to time in areas that are of particular interest to the sponsoring companies.
The way the FreeBSD Foundation is conceiving of Attestations at the moment relates to the US SSDF regime. Any Corporate Partner that donates at any one of our three Partnership levels is eligible to receive the SSDF Attestation, in addition to other opportunities for community engagement and promoting their support of FreeBSD, such as discounts to attend events, ads in the FreeBSD Journal, etc. This page provides details.
https://freebsdfoundation.org/our-donors/freebsd-foundation-partnership-program/
I wonder if it comes down mostly to a question of semantics - e.g. is it a "donation" or something else?
Greg