Politique sur les dons

Merci de lire également la Politique de confidentialité des donateurs de la Fondation Wikimedia.

Cette politique a été initialement approuvée par le comité en 2007-2008 avec résolution sur la politique sur les dons. Elle a été revue plus récemment en février 2021 avec les [[avril 2025|amendements de la politique sur les dons de 2021]]

Objectif

Les dons et subventions ont pour but de soutenir la mission de la Fondation Wikimedia, qui est d'encourager la croissance, le développement, et la distribution de contenu libre et multilingue, mais aussi de fournir l'intégralité du contenu de ces projets wiki au public, gratuitement. Ce travail est rendu possible, en partie, par des dons faits par des particuliers et des organisations répartis sur toute la planète. Nous sommes extrêmement reconaissants pour leur soutien, et nous nous engageons à honorer les souhaits de nos donateurs. Grâce à cette politique, la Fondation Wikimedia définit les lignes directrices de base régissant l'acceptation et la reconnaissance des dons et des subventions afin de poursuivre sa 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.

Politique

Dons ne nécessitant pas d’avis du conseil

La Fondation Wikimedia acceptera différents types de subventions et de dons sans avoir besoin d'un avis du conseil, notamment:

Les cadeaux peuvent faire l'objet d'un examen quant à leur finalité et à leur adéquation avant d'être acceptés.

Dons nécessitant un avis du conseil

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 last updated on 21 avril 2025. The policy will be reviewed every three years by the Foundation in consultation with the Audit Committee, or more frequently as needed, to consider any necessary recommendations for improvements.