Tax deductibility: Difference between revisions

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== United States ==
Wikimedia Foundation is a non-profit charity (tax ID number 20-0049703) established in the United States under the US IRS Code Section [[w:501(c) organization#501(c)(3)|501(c)(3)]], and, for that reason, donations from persons or entities located in the United States may benefit from tax -deductible status. This includes donations made to the Wikimedia Foundation for the benefit of the Wikimedia Endowment.
 
:[[media:501(c)(3) Letter.png|Scan of 501(c)(3) status letter]]
 
In addition to having federal 501(c)(3) status in the United States, the Wikimedia Foundation is registered to solicit donations in all states that have a registration requirement. Below are statements requested by some of those states to let potential donors know how to learn more about the Wikimedia Foundation’s registrations.
 
<div class="mw-collapsible mw-collapsed">
<div class="mw-collapsible-toggle states-list-show">State disclosures</div>
<div class="mw-collapsible-content states-list">
; Florida
: A COPY OF THE OFFICIAL REGISTRATION AND FINANCIAL INFORMATION MAY BE OBTAINED FROM THE DIVISION OF CONSUMER SERVICES BY CALLING TOLL-FREE, WITHIN THE STATE, 1-800-435-7352 (800-HELP-FLA), OR VISITING https://www.FloridaConsumerHelp.com. REGISTRATION DOES NOT IMPLY ENDORSEMENT, APPROVAL, OR RECOMMENDATION BY THE STATE. Florida Registration #CH17371
; Georgia
: A full and fair description of our programs and our financial statement summary is available upon request at our office and phone number indicated above.
; Maryland
: For the cost of copies and postage, from the Office of the Secretary of State, State House, Annapolis, MD 21401.
; Mississippi
: The official registration and financial information of Wikimedia Foundation, Inc. may be obtained from the Mississippi Secretary of State's office by calling 1-888-236-6167. Registration by the Secretary of State does not imply endorsement.
; Nevada
: Contributions may be tax deductible pursuant to the provisions of sec. 170(c) of the Internal Revenue Code of 1986, 26 U.S.C. ¤170(c).
; New Jersey
: INFORMATION FILED WITH THE ATTORNEY GENERAL CONCERNING THIS CHARITABLE SOLICITATION AND THE PERCENTAGE OF CONTRIBUTIONS RECEIVED BY THE CHARITY DURING THE LAST REPORTING PERIOD THAT WERE DEDICATED TO THE CHARITABLE PURPOSE MAY BE OBTAINED FROM THE ATTORNEY GENERAL OF THE STATE OF NEW JERSEY BY CALLING (973) 504-6215 AND IS AVAILABLE ON THE INTERNET AT https://www.state.nj.us/lps/ca/charfrm.htm. REGISTRATION WITH THE ATTORNEY GENERAL DOES NOT IMPLY ENDORSEMENT.
; New York
: Upon request, from the Attorney General's Charities Bureau, 28 Liberty Street, New York, NY 10005, 1-212-416-8686 or https://www.charitiesnys.com.
; North Carolina
: Financial information about this organization and a copy of its license are available from the State Solicitation Licensing Branch at 1-919-814-5400. The license is not an endorsement by the state.
; Pennsylvania
: The official registration and financial information of Wikimedia Foundation, Inc. may be obtained from the Pennsylvania Department of State by calling toll-free, within Pennsylvania, 1-800-732-0999.
; Virginia
: From the State Office of Consumer Affairs in the Department of Agriculture and Consumer Affairs, P.O. Box 1163, Richmond, VA 23218.
; Washington
: From the Secretary of State at 1-800-332-4483 or https://www.sos.wa.gov/charities/
; West Virginia
: West Virginia residents may obtain a summary of the registration and financial documents from the Secretary of State, State Capitol, Charleston, WV 25305.
; Wisconsin
: A financial statement of the charitable organization disclosing assets, liabilities, fund balances, revenue and expenses for the preceding fiscal year will be provided to any person upon request.
'''REGISTRATION WITH A STATE AGENCY DOES NOT CONSTITUTE OR IMPLY ENDORSEMENT, APPROVAL OR RECOMMENDATION BY THAT STATE.'''
</div>
</div>
 
== Canada ==
Because of the Wikimedia Foundation's 501(c)3 status in the United States, Canada's tax code will generally permit deductibility of donations to the WMF ''from the donor's US taxable income only''. A useful reference may be Article XXI, Paragraph 6 of the [httphttps://www.fin.gccanada.ca/treatiesen/department-conventionsfinance/USA_programs/tax-policy/tax-treaties/country/united-states-america-convention-consolidated-1980-1983-1984-1995-1997-eng2007.asphtml US-Canada tax treaty]. Please contact a tax professional for the details of deducting such a donation.
 
== France ==
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Dutch tax authorities have confirmed that, under Dutch law, the Wikimedia Foundation qualifies as a "public welfare institution" (in Dutch, “algemeen nut beogende instelling” or “ANBI”). This classification means that, if you are a Dutch resident, any donations made to the Wikimedia Foundation are deductible from your income tax subject to the normal tax rules on the donations deduction under Dutch tax legislation. Importantly, the Wikimedia Foundation does not seek donations from persons or entities located in any jurisdiction that prohibits or restricts fundraising activities by international charities or applies gift taxes on donations made to such international charities. The Wikimedia Foundation is a non-profit charity established in the United States under the U.S. IRS Code Section 501(c)(3).
 
{| class="wikitable {NL- info- summary"}}
|+ Summary of Foundation Information
! Name of Organization
| Wikimedia Foundation, Inc.
|-
! Mailing Address & Visitor Address
| Wikimedia Foundation, Inc.: 1 Montgomery Street, Suite 1600, San Francisco, California 94104 USA
|-
! Telephone
| +1 415-839-6885
|-
! Email
|
* Questions related to Wikipedia or other Wikimedia projects: [mailto:info@wikimedia.org info@wikimedia.org] <span class="sp-muted">Please note that emails sent to info@wikimedia.org are reviewed and responded to by volunteers from the Wikimedia user community. Please understand that the Wikimedia Foundation cannot guarantee confidential treatment of any sensitive information you include in your message.</span>
* Questions related to donations: [mailto:donate@wikimedia.org donate@wikimedia.org]
* Business development: [mailto:business@wikimedia.org business@wikimedia.org]
* Press and media contacts: [https://wikimediafoundation.org/about/press/ visit our press room]
* Other questions for or about the Wikimedia Foundation: [mailto:answers@wikimedia.org answers@wikimedia.org]
|-
! Goals of organization
|
* [[wmf:Bylaws|Bylaws]]
* [https://wikimediafoundation.org/about/values/ Our Values]
* [https://wikimediafoundation.org/about/ About Wikimedia]
|-
! Main activities & themes from WMF's current management plan
|
* [[m:Wikimedia Foundation Annual Plan|Annual Plan]]
* [[m:Strategy/Wikimedia movement/2018-20|Strategic Plan]]
|-
! Board Composition
|
* [https://wikimediafoundation.org/role/board/ Board of Trustees]
* [[wmf:Advisory Board|Advisory Board]]
|-
! Human resource policy
|
* WMF does not give bonuses.
* [[wmf:Non-discrimination policy|Non-discrimination policy]]
* [[wmf:Pluralism, internationalism, and diversity policy|Pluralism]]
* [https://upload.wikimedia.org/wikipedia/foundation/2/2a/Wikimedia_Foundation_Compensation_Practices.pdf Compensation practices]
|-
! Name of Managers
| Please see the [https://wikimediafoundation.org/role/staff-contractors/ staff and contractors] page
|-
! Annual Report
| [https://annual.wikimedia.org Annual Report]
|-
! Financial Statements
| [https://wikimediafoundation.org/about/financial-reports/ Financial reports]
|-
! RSIN
| 8238.59.721
|}
 
== Other countries ==
Wikimedia Foundation is a non-profit charity established in the United States under the US IRS Code Section 501(c)(3), and, for that reason, donations from persons or entities located in the United States may benefit from tax -deductible status. Donations from persons or entities located outside the United States may not be eligible for tax deductions in the United States and elsewhere; in such cases, donors should seek local tax advice. Importantly, Wikimedia does not seek donations from persons or entities located in any jurisdiction that prohibits or restricts fundraising activities by international charities such as Wikimedia or applies gift taxes on donations made to such international charities.
 
The Wikimedia Foundation supports local independent chapters across the world. [[m:Wikimedia chapters|Learn more about chapters and their work]].
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{{Support Page end}}
[[Category:Tax deductibility]]
 
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