Deductibility of donations: Difference between revisions

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Tax Deductibility

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+#REDIRECT [[Tax Deductibility]]
-{{DeductibilityLang}}
-[[Fundraising|< Fundraising]]
-== [[Image:Flag of the United States.svg|22px|border|United States]] United States ==
-'''Donations are 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. '''You may deduct donations from your federally-taxable income.'''  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 [http://www.fin.gc.ca/treaties-conventions/USA_-eng.asp US-Canada tax treaty]. Please contact a tax professional for the details of deducting such a donation.
-== Other countries ==
-Donations made to some of the [[Local chapters|local Wikimedia chapters]] are tax-deductible in those countries (please see their websites for more information).
-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 Australia.svg|22px|border|Australia]] Australia===
-Donations to the Wikimedia Foundation are currently not tax deductible in Australia.
-===[[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 [http://wikimedia.fr/index.php/Faire_un_don 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 ''[http://www.wikimedia.de 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 Hong Kong.svg|22px|border|Hong Kong]] Hong Kong===
-香港維基媒體協會 (本會) 是根據香港法例第112章《稅務條例》第88條 ，[http://www.ird.gov.hk/cgi-bin/ird/ach/search.cgi?lang=e&id=91/09316獲豁免繳稅的慈善機構]之一。
-Wikimedia Hong Kong is [http://www.ird.gov.hk/cgi-bin/ird/ach/search.cgi?lang=e&id=91/09316 one of the Charitable Institutions of a Public Character exempt from tax] under section 88 of the Inland Revenue Ordinance.
-在香港特別行政區，應課薪俸稅、個人入息課稅或利得稅的個人或業務捐款人，可將在課稅年度的評稅基期內向本會所作出的認可慈善捐款申請扣除，總額最高可達應評稅入息或利潤(視屬何種情況而定)的25%(由2008-09課稅年度起為35%)，但捐款總額不得少於100元。(《稅務條例》第16D及26C條)
-ndividual and business donors within the Hong Kong SAR, who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 25% (up to 35% from the year of assessment 2008-09 onwards) of the assessable income or profits, as the case may be, in the basis period of a year of assessment. Such aggregate must not be less than $100. (Sections 16D and 26C of the Inland Revenue Ordinance)
-「認可慈善捐款」是指捐贈給本會作慈善用途的款項。(《稅務條例》第2條)
-"Approved charitable donation" means a donation of money to any charitable institution or trust of a public character, which is exempt from tax under section 88 of the Inland Revenue Ordinance, or to the Government, for charitable purposes. (Section 2 of the Inland Revenue Ordinance)
-* 香港特別行政區政府稅務局提供的相關稅務資料 ※ Relevant Tax Information by Inland Revenue Department of HKSAR Government
-** [http://www.ird.gov.hk/chi/tax/ach.htm#s88 慈善捐款及獲豁免繳稅的慈善團體]
-** [http://www.ird.gov.hk/eng/tax/ach.htm#s88 Charitable Donations and Tax-Exempt Charities]
-** [http://www.ird.gov.hk/chi/tax/ach_tgc.htm 屬公共性質的慈善機構及信託團體的稅務指南]
-** [http://www.ird.gov.hk/eng/tax/ach_tgc.htm A Tax Guide for Charitable Institutions and Trusts of a Public Character]
-===[[Image:Flag of Italy.svg|22px|border|Italy]] Italy===
-[http://wikimedia.it/index.php/Donations Donations] to [http://www.wikimedia.it/index.php?title=Main_page&oldid=32071 Wikimedia Italia] are tax-deductible in Italy for individuals and legal entities. Wikimedia Italia, an association independent from the Wikimedia Foundation, works to spread the free knowledge and to support the Wikimedia projects, containers and generators of the free knowledge.
-*[http://wikimedia.it/index.php/Donazioni/Agevolazioni_fiscali Detailed information on tax-deductibility] (Italian)
-*[http://wikimedia.it/index.php/Bilanci Budgets] (Italian)
-===[[Image:Flag of Poland.svg|22px|border|Poland]] Poland===
-marca 2007 r. Stowarzyszenie Wikimedia Polska otrzymało status Organizacja pożytku publicznego (OPP). Oznacza to, że można przeznaczyć do 1% swojego podatku dochodowego na darowiznę dla Stowarzyszenia.
-Więcej informacji dotyczących odliczania wpłat od podatków można znaleźć na stronie [[:pl:chapter:Zbiórki pieniężne#OPP|zbiórki pieniężne]].
-===[[Image:Flag of Sweden.svg|22px|border|Sweden]] Sweden===
-I Sverige är donationer inte avdragsgilla.
-===[[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 [http://members.wikimedia.ch/Spenden Wikimedia CH].
-* Les dons à l'association Wikimedia CH sont déductibles du revenu imposable des contribuables domiciliés en Suisse; pour plus de détails, voir [http://members.wikimedia.ch/Faire_un_don Wikimedia CH].
-* Donations to Wikimedia CH are tax deductible in Switzerland; for details see [http://members.wikimedia.ch/Fundraising Wikimedia CH].
-* Le donazioni a Wikimedia CH sono deducibili dalle tasse in Svizzera; per dettagli vedere [http://members.wikimedia.ch/Fundraising Wikimedia CH].
-[[Category:English]]
-[[Category:Deutsch]]
-[[Category:Français]]
-[[Category:Italiano]]
-[[Category:Svenska]]
-[[Category:Polski]]
-[[Category:‪中文(繁體)‬]]
-[[Category:Fundraising]]