2022年，各个 DAO 纷纷成立法律实体。先是 ENS DAO 在开曼群岛成立了非营利组织：ENS 基金会。接着 GitcoinDAO发起了提案，说学习 ENS，也在开曼群岛成立 Gitcoin 基金会。SushiSwap、ApeCoin 紧随其后。

DAO如果没有法律实体，不受任何国家监管，岂不快哉？

GitcoinDAO 发文，比较全面地解释了该问题：

1>有了 Gitcoin 基金会，$GTC 持有者只需要对 DAO 的行为承担有限责任；如果没有法律实体，$GTC 持有者个人将承担无限责任；

2>税务考虑。如果没有法律实体，$GTC 持有者个人可能需要为 DAO 的收入纳税，即使这些收入属于DAO 金库，并未分配给个人。

3>签合同。DAO 难免要跟其他公司合作，没有法律实体，如何签合同？如何持有知识产权？如何解决贡献者的医保问题？

[Proposal] The Gitcoin Foundation - A proposal to represent the Gitcoin DAO IRL by a Cayman Islands Foundation - 📜 Budget Proposals - Gitcoin Governance

Introducing The Gitcoin Foundation - A proposal to represent the Gitcoin DAO IRL by a Cayman Islands Foundation. TL;DR: This proposal outlines why a foundation is useful, how the Gitcoin Foundation is structured, and what powers the DAO has over the Gitcoin Foundation (spoiler, the DAO will have vir…

gov.gitcoin.co

2. DAO都有法律实体吗？

到开曼群岛成立一个基金会，对一些顶流 DAO 是举手之劳，但现实如何？

FWB 在2021年10月拿到 a16z 1000万美元投资后，找了顶级的律所，推进注册实体。但是直至今天，仍然没有完成。最新的说法是，正在努力为 FWB DAO 搭建 UNA （Unincorporated Non-Profit Associate）架构。在第四节，会介绍 UNA 的利弊。

BanklessDAO 目前也没有法律实体，最早讨论过，要成立 LLC，但是一直没有推进。反而是 BanklessDAO 的一个个 subDAO 纷纷成立了法律实体。

是 BanklessDAO 这帮核心贡献者效率低，拿钱不干事？这事可能还真没那么简单。下一节，我们来看看 BanklessDAO 在探索的新路径。

3.利用SubDAO 为 DAO 提供财务和法律保护

这是一种新思路，BanklessDAO 的法律公会可不是吃素的。

0xJustice.eth 在 BanklessDAO 领导治理工作，他5月份撰文讨论了 DAO 和 subDAO 的法律实体问题：

首先，他否定了业内的常规做法，那些合法注册的 DAO 还是 DAO 吗？成员要求实名或者 KYC，协议基于法律合同而不是智能合约。

其次，提出了解决合规的新思路，DAO 如何合法地利用法律工具呢？SubDAO 可能会提供答案。方案如下：

1>DAO 不需要法律实体；

2>SubDAO 创建和运行法律实体，为 DAO 服务；

3>由 SubDAO 对外签法律合同；

4>由SubDAO 通过法律合同持有实物资产，DAO 不持有任何实物资产；

5>SubDAO 成员的身份可以通过“第三方身份服务提供商”进行身份验证，但是 SubDAO 成员对 DAO 保持匿名；

6>这个方案最大的问题是：SubDAO 要是带着实物资产跑路了怎么办？ 这就需要链上 DEFI 解决方案来协助。例如实物资产需要有等价的数字资产进行质押。

DAOs as Digital Nation-States

If you’ve worked in the DAO space for any length of time, the question of legal incorporation is bound to arise. It seems the reflex impulse to wrap a newly formed DAO in a legal wrapper to attain increased legitimacy or supposed legal protection. It sounds reasonable, but a careful unpacking of ter…

operator.mirror.xyz

4.合规框架

1>如何确保“去中心化”？

这里可能有点反常识。

• 支持“去中心化”最好的结构：UNA、LCA、LLC；

因为支持 100% 链上，运作过程中，不需要跟任何真实世界的人类行为打交道。

• 支持“去中心化”最差的结构：海外基金会；

因为需要链下的个人操作，实际上是基金会成员控制，而不是由DAO 成员控制。

• 无法律实体的DAO，可能反而保证不了“去中心化”；

唉，在这里，我看到了 Mirror DAO 的困境。一个技术研发公司（例如 Mirror team），发起了一个无法律实体的 DAO（例如 Mirror DAO），公司成员参与 DAO 的活动，会被监管当局认为破坏了 DAO 的“去中心化”，从而带来法律风险。

2>如何“分配利润”？

大家拿着 DAO 治理代币，DYDX、ENS、OP，总幻想着能够参与分配利润。让我们看看，有没有可能性。

• 首先，无法律实体的DAO，持有治理代币，如果参与分配利润，会挑战美国证券法，对”治理代币”和“股权”的界定；

• 其次，如果按照其他方式，分配利润，LCA 和 LLC 这两种结构最适合。UNA有较大限制；海外基金会容易遭到税务部门的挑战；

3>如何确保“合法性”（legal existence）？

一个 DAO 如果没有法律实体，可以有非常高的自由度，但是也失去了法律体系的支撑，主要问题见第一节中，GitcoinDAO解释的3点。

UNA、LCA、LLC、海外基金会都可以解决“合法性”问题。

4>为啥 FWB 要选 UNA？

从上述几点看，似乎 UNA 比 LCA、LLC 多了一些限制，那 FWB 为什么要选 UNA 呢？

首先，UNA 非常抗监管审查，风险远远低于 LCA、LLC。尤其是对于一个人数众多，收入很高的组织，美国的监管始终是悬在头上的达摩克利斯之剑。为了低风险，FWB 似乎宁愿放弃未来直接分配利润给成员。

其次，UNA 这种形式，DAO 成员资格的转让很容易，而 LCA 和 LLC 是受限的。FWB 作为 social DAO，必须考虑成员资格转让的潜在风险。

参考 《A Legal Framework for Decentralized Autonomous Organizations，Part II: Entity Selection Framework》

全文完

Innovation Indicators is a dashboard that shows the latest data on the impact of the tech sector on the NY economy. Here is some of the data you will find there:

Innovation Indicators will be updated regularly and will be a valuable resource to entrepreneurs, academics, policymakers, journalists, and anyone else who is interested in the development and growth of the tech sector in NY.

Through a series of episodes, the "Onboarding Series" will guide you in your journey to create a tokenized community, teaching you how to leverage the Web3 tools at your disposal through concrete use cases.

In this fifth episode of the "Onboarding Series," we're going to deep-dive into how to bridge a token - meaning sending a token to a Layer 2 Blockchain to avoid Gas Fees.

1 - Filmmaker DAO - Token and Use-cases Filmmaker is a community-owned storytelling production + distribution on a mission to empower every human in the Universe to tell stories. The Filmmaker’s leaders quickly realized that centralized platforms and gatekeepers had controlled film ownership, distribution, monetization and that this model is now outdated.

To overcome this problem, they have created their social token, $REEL, to make it possible for anyone to tell their story and for everyone to receive their fair share of the reward. They have structured their roadmap from the very beginning to give back to their community by finding creative ways to empower people with the resources to tell their own stories.

With the core value to reward as many people as possible, Filmmaker DAO knew since the beginning they would need to make a lot of transactions and, therefore, pay a lot of Gas Fees.

Gas Fees could be compared to a tip that we have to give to people securing the transactions on the blockchain. But with more people wanting to make transactions, more people are keen to give a high tip to see their transaction approved first, and the gas fees are increasing.

To overcome this problem, Layer 2 blockchains have been created. These other Blockchains (Layer 2) help increase Layer 1 by handling transactions off-chain and increasing the number of transactions that can happen simultaneously. These blockchains allow between 2k and 4k transactions per second (compared to 15/s on the Ethereum Blockchain) - removing the competition and lowering the gas fees.

To make transactions on a Layer 2 blockchain, DAO leaders have to “bridge,” meaning transferring a part of their token to this Layer 2 blockchain.

2 - Leveraging Coinvise to bridge $REEL and pay less on every transaction With the need to make a lot of transactions and bridge a portion of their token on a Layer 2 Blockchain, the Filmmaker DAO’s leaders created an account on Coinvise and started to use the “Bridge” tool.

While the process of bridging tokens is fairly complicated for anyone, Coinvise created an easy-to-use tool that allows creators to bridge a token in one click.

With this tool, you only have to enter the number of tokens you want to transfer to the layer 2 blockchain and click on the “Approve tokens” button.

But making it easier for anyone to bridge a token is not the only thing we’ve improved. With the “Bridge” tool, we’ve also reduced the time it takes to bridge the token. While it would take ~2 weeks to transfer tokens on a Layer 2 without using Coinvise, we’ve developed a partnership with Polygon, a Layer 2 Blockchain, to ensure our users have their tokens bridged in 5 minutes maximum. This is an x4032 improvement.

https://mobile.twitter.com/CoinviseCo/status/1461719978785206276

Finally, creators can see directly from their dashboard the number of tokens they have bridged, making it easy to know if they have to bridge some more soon and track previous transactions.

3 - Understanding in-depth how to bridge a token It’s now your time to bridge a portion of your token to polygon and enjoy (almost) gas-less transactions.

To help you understand better how to bridge your token to a Layer 2, we’ve created a complete guide with images, videos, and FAQs, that you can access below.

→ ACCESS THE BRIDGE STEP-BY-STEP TUTORIAL HERE

If you still have further questions about Airdrop, please join Coinvise’s Discord and ask for some help from Eliot | Coinvise | PST#2942.

You should now be good to go! We hope this fifth episode of the “Onboarding Series” helped you understand better the interest of bridging a token. Make sure to read the other episodes on our Mirror publication.