Consortiums are more at home in 501(c)(6).
[0] which you know because the phone number is 1-800-THIS-IS-LEGAL, it's a real phone number too: https://soundcloud.com/user-950117376-873717325/outgoing-cal...
[1] https://www.youtube.com/watch?v=7y1xJAVZxXg
[2] straight outta the IRS: http://www.irs.gov/Charities-&-Non-Profits/Churches-&-Religi...
Churches have generally the same substantive rules as other 501(c)(3) charities (the rules are tied to the exemption category, and 501(c)(3) is one category) , but the IRS is procedurally restricted in actually enforcing those rules when it comes to churches. [0]
[0] http://www.irs.gov/Charities-&-Non-Profits/Churches-&-Religi...
There's a chapter in Van Lindberg's Intellectual Property and Open Source on this topic. (It ends with a discussion of umbrella foundations like Apache, Eclipse, Software Freedom Conservancy.) Check it out: http://www.amazon.com/Intellectual-Property-Open-Source-Prot...
The primary appeal for me as a nonprofit is declaring unequivocally that profit is not the goal of the project, and to facilitate donations to support ongoing development. I am aware of the need to establish a board; I've been a board member on a nonprofit, and I've been involved with nonprofits in a number of other roles as well.
I think of a foundation as an umbrella organization, much different than a small nonprofit. Is there anything fundamentally off about my understanding?
Instead, consider joining one of the several umbrella organizations that support FOSS projects (including managing donations and legal issues), such as Software Freedom Conservancy (which covers projects like Git, Mercurial, QEMU, Samba, Boost, Inkscape, and PyPy), or Software in the Public Interest (which covers Debian, PostgreSQL, ffmpeg, LibreOffice, MinGW, Arch, freedesktop.org, and others).