The document describes IPSO Smart Objects, which are reusable semantic objects defined by the IPSO Alliance to represent common IoT devices and functions. IPSO Smart Objects are based on the LWM2M object model and can be used across different transport protocols. They include basic objects for sensors and actuators, as well as a starter pack and plans to expand coverage of use cases. Composite objects can be created using object linking to combine the resources of multiple objects. Templates are also described to help construct object instances and apply semantics.