The Moodle Association shows a June 2015 launch date and information is starting to become available (in addition to opinions) at Moodle.org (https://moodle.org/mod/forum/discuss.php?d=313217). Martin Dougiamas has also started to talk more about it in his keynotes including one this morning at the iMoot.
The association will be a key component of the Moodle community organization and could drastically start to change the dynamics of how Moodle development is funded. Here’s a slide from Martin’s deck which demonstrates the shift in funding.
For more information and to stay up to date check out http://moodleassociation.org/
