Policy:Wikimedia Foundation Gift Policy
 | This policy is approved by the Wikimedia Foundation Board of Trustees. It may not be circumvented, eroded, or ignored by Wikimedia Foundation officers or staff nor local policies of any Wikimedia project. |
- Please also see the Donor Privacy Policy.
This policy was initially approved by the board in 2007–2008 with Resolution:Gift Policy. It was most recently revised in April 2025.
Purpose
Gifts and grants serve to support Wikimedia Foundation's mission to encourage the growth, development, and distribution of free, multilingual content, and to provide the full content of these wiki-based projects to the public free of charge. This work is made possible, in part, by donations made by individuals and organizations from around the globe. We are incredibly grateful for their support, and we are committed to honoring the wishes of our donors. Through this policy, Wikimedia Foundation defines the basic guidelines governing acceptance and acknowledgment of gifts and grants to further its mission.
Note that this policy does not cover gifts made by donors to the Wikimedia Endowment, which are covered by a separate Endowment-issued policy.
Policy
Gifts Not Requiring Board Notice
The Wikimedia Foundation can accept differing types of grants and gifts without requiring Board notice, including those offered without condition, of up to US$1,000,000, as well as grants from the Wikimedia Endowment.
Gifts and associated conditions will be reviewed for purpose and fit prior to acceptance to ensure they advance and align with the Wikimedia movement goals, values, and the Foundation’s financial model.
Gifts Requiring Board Notice
To help ensure that we honor the Foundation and the Board's shared stewardship values, the Foundation shall provide the Board of Trustees with notice and the opportunity to review gifts or grants to the Foundation which:
- Are valued in excess of US$1,000,000; or
- Have conditions in order for the Foundation to be entitled to the donation;
- Would impose restrictions that would result in changes to priorities budgeted in the annual plan or apply to future years, due to restrictions or other obligations on expenditures;
- Any donations, at the Foundation’s discretion.
In most cases, the Board will be given 7 business days to review or give feedback.
The Foundation may accept any pledges and gifts/grants that do not require Board notice according to this policy. The Foundation reserves the right to refuse any gift. The Foundation reviews gift offers to ensure that the terms are in conformity with Foundation policy and mission and do not unduly restrict the usefulness or desirability of the gift.
Restricted Gifts
The Wikimedia Foundation encourages donors to make gifts for unrestricted use because they most help the Foundation address its ongoing costs and emerging needs. The Foundation may accept gifts with appropriate restrictions for particular purposes, projects or time periods. These gifts may be subject to additional review.
Pledges
Donors may commit to future gifts ("pledges"), which the Foundation will generally report as gifts of cash in the statement of activities, per revenue recognition accounting requirements in the United States.
Required Accompanying Documentation
Electronic donations made on the Foundation website do not need further declaration of the donor's intent. Gifts must also be accompanied by other documentation as required by applicable state and federal law.
Determining Value of Gift
The dollar amount of a gift shall be the amount of cash actually received; or, if in the form of a pledge, the full amount pledged; or the equivalent to the fair market value of securities or other property. The valuation of stock depends upon the date of its receipt.
Conflicts of Interest
There may be a conflict of interest if the acceptance of a gift is placed in a fund in which the recipient retains control of expenditures (e.g., if an employee or Board member makes a gift in support of a project or department that the employee or Board member administers). All such gifts should be assigned to an account over which the Chief Executive Officer has signature authorization that is not shared by the designated recipient.
Accepting Bequests or Devises
All papers and documents relating to probate matters, including notices of hearings, wills, documentary evidence of assets, and forms of receipt for distribution as assets, should be forwarded promptly to the Foundation. Acknowledgment of a testamentary gift is generally made after distribution from the estate. In some cases, however, acknowledgment prior to receipt may be appropriate.
Planned Gifts
The Foundation shall remit all planned gifts to the Wikimedia Endowment, unless the donor has explicitly directed that the gift be used exclusively for the Foundation's annual operations or another restricted purpose. Planned gifts include, but are not limited to, gifts in wills, gifts of assets made by beneficiary designation, qualified charitable distributions from retirement assets, charitable gift annuities, and other estate gifts.
Real Estate
All real estate gifts must undergo a comprehensive title search and environmental review. Prior to acceptance, the Foundation will conduct a title search to ensure the property is free from encumbrances, liens, or title complications. Real estate donations will not be accepted if the results of either the title search or environmental review are unsatisfactory. Any accepted real estate will be liquidated within two years of donation and the offer price will be set based on an analysis of comparable sales. The minimum appraised value for accepting a real estate gift is set at US$1,000,000.
Donor Benefits and Constraints
Tax Consequences
The Wikimedia Foundation is unable to offer tax advice to prospective donors. Donors who are concerned about tax-deductibility of donations should consult with their own tax advisers. The Foundation is a 501(c)(3) tax-exempt organization operating under United States law as a Florida corporation.
Naming Opportunities
The Wikimedia Foundation does not normally offer naming opportunities.
Donor Expenses
The Wikimedia Foundation does not typically cover donors' donation-related expenses such as travel, shipping, and appraisals.
Anti-Harassment Policy Statement
The Wikimedia Foundation is committed to maintaining an environment that is courteous, respectful and free from harassing behaviors for its employees, contractors, and interns.
The Wikimedia Foundation employees, contractors, and interns have the right to refuse to interact with any donor, potential donor, or supporter. Employees, contractors, and interns who observe or believe they are the subject of harassment are strongly encouraged to report such incidents to the appropriate channels, documented in the Foundation’s internal Office Wiki. The Wikimedia Foundation prohibits any retaliation against an employee, contractor, or intern who reports a concern about workplace harassment, other inappropriate behavior or assists in any inquiry about such a report.
Review and Updates
This policy was [[<tvar name="1"Special:Diff/515261|last updated]] on April 21, 2025. The policy will be reviewed every three years by the Foundation in consultation with the [[<tvar name="3">m:Special:MyLanguage/Wikimedia Foundation Audit Committee|Audit Committee, or more frequently as needed, to consider any necessary recommendations for improvements.