決議: Update of Gift Policy - January 2008
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This resolution updating the Gift Policy was approved by vote (6 supports) in January 2008. |
The mission of the Wikimedia Foundation is one of public benefit. Accordingly, the Foundation intends to operate as a publicly supported charity under Internal Revenue Service regulations, and financial support should come from a diversity of sources. If substantial financial support comes from a specific source, the Foundation should ensure that this support does not compromise the Foundation's mission, create implied obligations, or result in financial dependence on that source. In light of these principles, the gift policy is hereby revised to read:
"Policy on the Receipt of Gifts ...
3. An offer of a gift, if any part of the gift would not be qualifying support under the applicable tests for public support, shall be subject to review by the Board of Trustees. This includes unusual grants and other gifts in excess of the limits for qualifying support. The gift may be accepted or returned at the direction of the Board. The Board may also direct that all or a portion of the gift be set aside for a capital endowment, rather than being used for operating expenses.
Contributions from other publicly supported charities are not subject to this limitation. For purposes of this provision, contributions made by a donor and any person in a special relationship to the donor are considered made by one person."
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