Deductibility of donations

< Fundraising

DISCLAIMER: Please understand that the information below is not intended as tax or legal advice. Some of these entries may be authored by contributors who do not purport to be tax or legal experts. This information is only intended as a first step in researching possible tax deductibility in specific countries. You should consult a tax expert or specialist in your country for accurate, up-to-date, and complete information on tax deductibility.

[[Image:Flag of the United States.svg|22px|border|United States]] United States
Donations may be tax-deductible in the U.S.

The Wikimedia Foundation Inc., a Florida not-for-profit corporation, is registered as a charitable organization with the State of Florida's Division of Consumer Services, a division of the State of Florida's Department of Agriculture and Consumer Services, and may lawfully solicit donations under Florida law. The Foundation has been granted official tax exempt status (section 501(c)(3) of the Internal Revenue Code) from the United States Internal Revenue Service. Tax-exempt status was granted in April 2005 and is retroactive back to the date of creation of the Foundation: June 20, 2003. Donations are tax-deductible in the U.S. to the extent permitted by law. Please contact a tax professional for the details of deducting such a donation.


 * [[media:501(c)(3) Letter.png|Scan of 501(c)(3) status letter]] Our tax ID# is: 20-0049703

[[Image:Flag of Canada.svg|22px|border|Canada]] 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 US-Canada tax treaty. Please contact a tax professional for the details of deducting such a donation.

[[Image:Flag of the Netherlands.svg|22px|border|Netherlands|link=]] Netherlands
Dutch tax authorities have confirmed that Wikimedia Foundation is a so called public welfare institution (in Dutch “algemeen nut beogende instelling” or “ANBI”). This 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, 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 is a non-profit charity established in the United States under the US IRS Code Section 501(c)(3).

''Nederlandse belastingautoriteiten hebben bevestigd dat de Wikimedia Foundation een openbare welzijnsinstelling is (in het Nederlands een “algemeen nut beogende instelling” of “ANBI”). Indien u een inwoner van Nederland bent, kunnen donaties aan de Wikimedia Foundation afgetrokken worden van uw inkomstenbelasting, behoudens de gangbare belastingvoorschriften die van toepassing zijn op donaties volgens de Nederlandse wetgeving. Raadpleeg te allen tijde een belastingadviseur die u kan informeren of een donatie wel of niet aftrekbaar is. Wanneer u doneert, verstrekt u uw gegevens aan de Wikimedia Foundation en haar dienstverleners in de V.S. en daarbuiten, conform ons Donorbeleid. De Foundation is een non-profit 501(c)(3) -organisatie, vrijgesteld van belasting, met haar zetel in de V.S. en met registratienummer 20-0049703. Voor meer informatie, raadpleeg ons Donorbeleid.''

Other countries
Donations made to some of the local Wikimedia chapters may be tax-deductible in those countries. (As part of your research, feel free to visit their websites for more preliminary information on this topic (subject to consultation with a trained tax expert or specialist)).

Local chapters are self-dependent organizations that share the goals of the Wikimedia Foundation and support them within a specified geographical region. They support the Wikimedia Foundation, the Wikimedia community and the Wikimedia projects in different ways - by collecting donations, organizing local events and projects and spreading the word of Wikimedia, Free Content and Wiki culture. They also provide the community and potential partners with a point of contact capable of fulfilling specific local needs.

[[Image:Flag of France.svg|22px|border|France]] France
Si vous payez des impôts en France et souhaitez déduire votre don, vous pouvez faire un don à l'association française Wikimedia France (entité légale séparée de la Wikimedia Foundation). Wikimédia France est une association de loi 1901 dont le but est de soutenir les projets Wikimedia.

[[Image:Flag of Germany.svg|22px|border|Germany]] Germany
Der Verein Wikimedia Deutschland – Gesellschaft zur Förderung Freien Wissens e.V. wurde im Juni 2004 als weltweit erste Wikimedia-Sektion gegründet und engagiert sich seitdem intensiv für die besonders in Deutschland populären Wikimedia-Projekte und Freies Wissen im Allgemeinen. Wikimedia Deutschland wurde vom Finanzamt als besonders förderungswürdig anerkannt, Spenden an den Verein können in Deutschland steuerlich geltend gemacht werden. Weitere Informationen zum Spenden und den Aktivitäten des Vereins finden Sie unter http://spenden.wikimedia.de

[[Image:Flag of Switzerland.svg|22px|border|Switzerland]] Switzerland

 * Spenden an Wikimedia-CH können in der Schweiz von den Steuern abgezogen werden. Für Details siehe Wikimedia CH.
 * Les dons à l'association Wikimedia CH sont déductibles du revenu imposable des contribuables domiciliés en Suisse; pour plus de détails, voir Wikimedia CH.
 * Donations to Wikimedia CH are tax deductible in Switzerland; for details see Wikimedia CH.
 * Le donazioni a Wikimedia CH sono deducibili dalle tasse in Svizzera; per dettagli vedere Wikimedia CH.

[[Image:Flag of the United Kingdom.svg|22px|border|United Kingdom]] United Kingdom
The local chapter of the Wikimedia movement, Wikimedia UK is a Registered Charity'. More information is available at Wikimedia UK's local site. Gifts made to Wikimedia UK (but not the Wikimedia Foundation) are eligible for Gift Aid, which means that we can reclaim an extra 25% of your donation. You can make a Gift Aid declaration using Wikimedia UK's online form. Alternatively, you can download and print off a standard Gift Aid form and post it in the UK to 'FREEPOST WIKIPEDIA'.