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cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Policy subsection</span> </button> <ul id="toc-Policy-sublist" class="vector-toc-list"> <li id="toc-Gifts_Not_Requiring_Board_Notice" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Gifts_Not_Requiring_Board_Notice"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Gifts Not Requiring Board Notice</span> </div> </a> <ul id="toc-Gifts_Not_Requiring_Board_Notice-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Gifts_Requiring_Board_Notice" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Gifts_Requiring_Board_Notice"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Gifts Requiring Board Notice</span> </div> </a> <ul id="toc-Gifts_Requiring_Board_Notice-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Restricted_Gifts" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Restricted_Gifts"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Restricted Gifts</span> </div> </a> <ul id="toc-Restricted_Gifts-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pledges" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Pledges"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Pledges</span> </div> </a> <ul id="toc-Pledges-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Required_Accompanying_Documentation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Required_Accompanying_Documentation"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Required Accompanying Documentation</span> </div> </a> <ul id="toc-Required_Accompanying_Documentation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Determining_Value_of_Gift" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Determining_Value_of_Gift"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Determining Value of Gift</span> </div> </a> <ul id="toc-Determining_Value_of_Gift-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Conflicts_of_Interest" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Conflicts_of_Interest"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.7</span> <span>Conflicts of Interest</span> </div> </a> <ul id="toc-Conflicts_of_Interest-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Accepting_Gifts_of_Securities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Accepting_Gifts_of_Securities"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.8</span> <span>Accepting Gifts of Securities</span> </div> </a> <ul id="toc-Accepting_Gifts_of_Securities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Accepting_Bequests_or_Devises" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Accepting_Bequests_or_Devises"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.9</span> <span>Accepting Bequests or Devises</span> </div> </a> <ul id="toc-Accepting_Bequests_or_Devises-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Accepting_Gifts-in-Kind" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Accepting_Gifts-in-Kind"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.10</span> <span>Accepting Gifts-in-Kind</span> </div> </a> <ul id="toc-Accepting_Gifts-in-Kind-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Donor_Benefits_and_Constraints" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Donor_Benefits_and_Constraints"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Donor Benefits and Constraints</span> </div> </a> <button aria-controls="toc-Donor_Benefits_and_Constraints-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Donor Benefits and Constraints subsection</span> </button> <ul id="toc-Donor_Benefits_and_Constraints-sublist" class="vector-toc-list"> <li id="toc-Tax_Consequences" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_Consequences"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Tax Consequences</span> </div> </a> <ul id="toc-Tax_Consequences-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Naming_Opportunities" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Naming_Opportunities"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Naming Opportunities</span> </div> </a> <ul id="toc-Naming_Opportunities-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Donor_Expenses" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Donor_Expenses"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Donor Expenses</span> </div> </a> <ul id="toc-Donor_Expenses-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Anti-Harassment_Policy_Statement" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Anti-Harassment_Policy_Statement"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Anti-Harassment Policy Statement</span> </div> </a> <ul id="toc-Anti-Harassment_Policy_Statement-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Review_and_Updates" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Review_and_Updates"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Review and Updates</span> </div> </a> <ul id="toc-Review_and_Updates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" 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Add the article for other languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-0" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">Add languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-add wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:NewItem?site=foundationwiki&page=Policy%3AGift+policy" title="Add interlanguage links" class="wbc-editpage">Add links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-policy" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Policy:Gift_policy" title="View the subject page [c]" accesskey="c"><span>Policy</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Policy_talk:Gift_policy" rel="discussion" title="Discussion about the content page [t]" accesskey="t"><span>Discussion</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Policy:Gift_policy"><span>Read</span></a></li><li id="ca-viewsource" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Policy:Gift_policy&action=edit" title="This page is protected.
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that link here [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Policy:Gift_policy" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Policy:Gift_policy&oldid=366660" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Policy:Gift_policy&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-urlshortener" class="mw-list-item"><a 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</div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Gift_Policies&redirect=no" class="mw-redirect" title="Gift Policies">Gift Policies</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-pt-translate-header noprint nomobile" dir="ltr" lang="en"><a href="/w/index.php?title=Special:Translate&group=page-Policy%3AGift+policy&action=page&filter=&action_source=translate_page" title="Special:Translate">Translate this page</a></div><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="mw-pt-languages noprint navigation-not-searchable" lang="en" dir="ltr"><div class="mw-pt-languages-label">Other languages:</div><ul class="mw-pt-languages-list"><li><a href="/wiki/Policy:Gift_policy/de" class="mw-pt-progress mw-pt-progress--complete" title="Policy:Gift policy/de (100% translated)" lang="de" dir="ltr">Deutsch</a></li> <li><span class="mw-pt-languages-ui 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.ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}html.client-js body.skin-minerva .mw-parser-output .mbox-text-span{margin-left:23px!important}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}</style><table class="plainlinks metadata ambox ambox-notice" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Wikimedia-logo_black.svg" class="mw-file-description"><img alt="Wikimedia Foundation mark" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Wikimedia-logo_black.svg/50px-Wikimedia-logo_black.svg.png" decoding="async" width="50" height="50" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Wikimedia-logo_black.svg/75px-Wikimedia-logo_black.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Wikimedia-logo_black.svg/100px-Wikimedia-logo_black.svg.png 2x" data-file-width="512" data-file-height="512" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span"><b>This policy is approved by the <a href="https://wikimediafoundation.org/role/board/" class="extiw" title="foundationsite:role/board/">Wikimedia Foundation Board of Trustees</a>.</b><br /> <p>It may not be circumvented, eroded, or ignored by Wikimedia Foundation officers or staff nor local policies of any <a href="https://wikimediafoundation.org/our-work/wikimedia-projects/" class="extiw" title="foundationsite:our-work/wikimedia-projects/">Wikimedia project</a>.<br /> </p> <b>Please note that in the event of any differences in meaning or interpretation between the original English version of this content and a translation, the original English version takes precedence.</b></div></td></tr></tbody></table><style 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.sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:720px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}</style><table class="sidebar nomobile nowraplinks"><tbody><tr><th class="sidebar-title"><a href="/wiki/Special:MyLanguage/Policies" title="Special:MyLanguage/Policies">Wikimedia policies</a></th></tr><tr><td class="sidebar-image"><figure class="mw-halign-center" typeof="mw:File"><a href="/wiki/Special:MyLanguage/Policies" title="Special:MyLanguage/Policies"><img alt="Wikimedia Foundation mark" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Wikimedia-logo_black.svg/70px-Wikimedia-logo_black.svg.png" decoding="async" width="70" height="70" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Wikimedia-logo_black.svg/105px-Wikimedia-logo_black.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Wikimedia-logo_black.svg/140px-Wikimedia-logo_black.svg.png 2x" data-file-width="512" data-file-height="512" /></a><figcaption></figcaption></figure></td></tr><tr><th class="sidebar-heading"> <hr />Wikimedia projects</th></tr><tr><td class="sidebar-content" style="text-align:left;"> <ul><li><a href="/wiki/Special:MyLanguage/Policy:Access_to_nonpublic_personal_data_policy" title="Special:MyLanguage/Policy:Access to nonpublic personal data policy">Access to nonpublic personal data</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Access_to_temporary_account_IP_addresses" title="Special:MyLanguage/Policy:Access to temporary account IP addresses">Access to temporary account IP addresses</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:API_usage_guidelines" title="Special:MyLanguage/Policy:API usage guidelines">API usage guidelines</a></li> <li><a href="https://www.mediawiki.org/wiki/Special:MyLanguage/Code_of_Conduct" class="extiw" title="mw:Special:MyLanguage/Code of Conduct">Code of conduct for Wikimedia technical spaces, including events</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Combating_online_child_exploitation" title="Special:MyLanguage/Policy:Combating online child exploitation">Combating online child exploitation</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Cookie_statement" title="Special:MyLanguage/Policy:Cookie statement">Cookie statement</a></li> <li><a href="/wiki/Special:MyLanguage/Legal:Data_Collection_Guidelines" title="Special:MyLanguage/Legal:Data Collection Guidelines">Data collection guidelines</a></li> <li><a href="/wiki/Special:MyLanguage/Legal:Data_publication_guidelines" title="Special:MyLanguage/Legal:Data publication guidelines">Data publication guidelines</a></li> <li><a href="/wiki/Special:MyLanguage/Legal:Data_retention_guidelines" title="Special:MyLanguage/Legal:Data retention guidelines">Data retention guidelines</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:DMCA_Policy" title="Special:MyLanguage/Policy:DMCA Policy">Digital Millennium Copyright Act (DMCA)</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Donor_privacy_policy" title="Special:MyLanguage/Policy:Donor privacy policy">Donor privacy</a> <ul><li><a href="/wiki/Special:MyLanguage/Policy:Donor_SMS_Supplementary_Terms" title="Special:MyLanguage/Policy:Donor SMS Supplementary Terms">SMS supplementary terms</a></li></ul></li> <li><a href="/wiki/Special:MyLanguage/Policy:General_disclaimer" title="Special:MyLanguage/Policy:General disclaimer">General disclaimer</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Human_Rights_Policy" title="Special:MyLanguage/Policy:Human Rights Policy">Human rights</a></li> <li><a href="/wiki/Special:MyLanguage/Legal:IP_Information_tool_guidelines" title="Special:MyLanguage/Legal:IP Information tool guidelines">IP Information Tool</a></li> <li><a href="/wiki/Special:MyLanguage/Resolution:Licensing_policy" title="Special:MyLanguage/Resolution:Licensing policy">Licensing</a></li> <li><a href="https://meta.wikimedia.org/wiki/Special:MyLanguage/Office_actions" class="extiw" title="m:Special:MyLanguage/Office actions">Office actions</a></li> <li><a href="/wiki/Special:MyLanguage/Privacy_policy" title="Special:MyLanguage/Privacy policy">Privacy</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Terms_of_Use" title="Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> <ul><li><a href="/wiki/Special:MyLanguage/Policy:Maps_Terms_of_Use" title="Special:MyLanguage/Policy:Maps Terms of Use">Wikimedia Maps</a></li></ul></li> <li><a href="/wiki/Special:MyLanguage/Legal:Terrorist_and_violent_extremist_content_procedures_and_guidelines" title="Special:MyLanguage/Legal:Terrorist and violent extremist content procedures and guidelines">Terrorist and violent extremist content procedures and guidelines</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Trademark_policy" title="Special:MyLanguage/Policy:Trademark policy">Trademarks</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct" title="Special:MyLanguage/Policy:Universal Code of Conduct">Universal code of conduct</a> <ul><li><a href="/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct/Enforcement_guidelines" title="Special:MyLanguage/Policy:Universal Code of Conduct/Enforcement guidelines">Enforcement guidelines</a></li></ul></li></ul></td> </tr><tr><th class="sidebar-heading"> <hr />Foundation Board and staff</th></tr><tr><td class="sidebar-content" style="text-align:left;"> <ul><li><a href="/wiki/Special:MyLanguage/Policy:Code_of_conduct_policy" title="Special:MyLanguage/Policy:Code of conduct policy">Code of Conduct</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Code_of_conduct_of_the_Board_of_Trustees" title="Special:MyLanguage/Policy:Code of conduct of the Board of Trustees">Code of conduct of the Board of Trustees</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Conflict_of_interest_policy" title="Special:MyLanguage/Policy:Conflict of interest policy">Conflict of interest</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Confidentiality_agreement_of_the_Board_of_Trustees" title="Special:MyLanguage/Policy:Confidentiality agreement of the Board of Trustees">Confidentiality agreement of the Board of Trustees</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Credit_card_usage_policy" title="Special:MyLanguage/Policy:Credit card usage policy">Credit card usage</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Delegation_of_authority_policy" title="Special:MyLanguage/Policy:Delegation of authority policy">Delegation of authority</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Duty_entertainment_guidelines_policy" title="Special:MyLanguage/Policy:Duty entertainment guidelines policy">Duty entertainment</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Foreign_Corrupt_Practices_Act_Policy" title="Special:MyLanguage/Policy:Foreign Corrupt Practices Act Policy">Foreign corrupt practices act policy</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Gift_policy" title="Special:MyLanguage/Policy:Gift policy">Gifts</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Non-discrimination_policy" title="Special:MyLanguage/Policy:Non-discrimination policy">Non-discrimination</a></li> <li><a href="/wiki/Special:MyLanguage/Legal:Policy_and_political_association_guideline" title="Special:MyLanguage/Legal:Policy and political association guideline">Policy and political association guideline</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Travel_and_expense_policy" title="Special:MyLanguage/Policy:Travel and expense policy">Travel and expense</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Travel_approval_policy" title="Special:MyLanguage/Policy:Travel approval policy">Travel approval</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Whistleblower_policy" title="Special:MyLanguage/Policy:Whistleblower policy">Whistleblower</a></li></ul></td> </tr><tr><th class="sidebar-heading"> <hr />Other</th></tr><tr><td class="sidebar-content" style="text-align:left;"> <ul><li><a href="/wiki/Special:MyLanguage/Policy:Expense_reimbursement" title="Special:MyLanguage/Policy:Expense reimbursement">Expense reimbursement</a></li> <li><a href="/wiki/Special:MyLanguage/Legal:Feedback_privacy_statement" title="Special:MyLanguage/Legal:Feedback privacy statement">Feedback privacy statement</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Friendly_space_policy" title="Special:MyLanguage/Policy:Friendly space policy">Friendly space policy</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Wikimedia_Foundation_Investment_Policy" title="Special:MyLanguage/Policy:Wikimedia Foundation Investment Policy">Investment policy</a></li> <li><a href="https://meta.wikimedia.org/wiki/Special:MyLanguage/Legal/Legal_Policies" class="extiw" title="m:Special:MyLanguage/Legal/Legal Policies">Legal policies</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Non-wiki_privacy_policy" title="Special:MyLanguage/Policy:Non-wiki privacy policy">Non-wiki privacy policy</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Open_access_policy" title="Special:MyLanguage/Policy:Open access policy">Open access policy</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Peering" title="Special:MyLanguage/Policy:Peering">Peering policy</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Terms_of_Use/Phabricator" title="Special:MyLanguage/Policy:Terms of Use/Phabricator">Phabricator Terms of Use</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Purchasing_and_disbursements_procedures" title="Special:MyLanguage/Policy:Purchasing and disbursements procedures">Purchasing and disbursements procedures</a></li> <li><a href="/wiki/Special:MyLanguage/Legal:Requests_for_user_information_procedures_and_guidelines" title="Special:MyLanguage/Legal:Requests for user information procedures and guidelines">Requests for user information</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Scholarship_travel_policy" title="Special:MyLanguage/Policy:Scholarship travel policy">Scholarship travel policy</a></li> <li><a href="/wiki/Special:MyLanguage/Policy:Service_provider_travel_guidance" title="Special:MyLanguage/Policy:Service provider travel guidance">Service provider travel guidance</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><style data-mw-deduplicate="TemplateStyles:r132375">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar ul{display:inline;white-space:nowrap}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em;width:6em}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Policies_navbox" title="Template:Policies navbox"><abbr title="View this template" style=";text-decoration:inherit;">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Policies_navbox" title="Template talk:Policies navbox"><abbr title="Discuss this template" style=";text-decoration:inherit;">t</abbr></a></li><li class="nv-edit"><a class="external text" href="https://foundation.wikimedia.org/w/index.php?title=Template:Policies_navbox&action=edit"><abbr title="Edit this template" style=";text-decoration:inherit;">e</abbr></a></li></ul></div></td></tr></tbody></table> <dl><dd><i>Please also see the <a href="/wiki/Special:MyLanguage/Policy:Donor_privacy_policy" title="Special:MyLanguage/Policy:Donor privacy policy">Donor Privacy Policy</a>.</i></dd></dl> <p>This policy was initially approved by the board in 2007–2008 with <a href="/wiki/Special:MyLanguage/Resolution:Gift_Policy" title="Special:MyLanguage/Resolution:Gift Policy">Resolution:Gift Policy</a>. It was most recently revised in February 2021 with <a href="/wiki/Special:MyLanguage/Resolution:Gift_Policy_Amendments,_2021" title="Special:MyLanguage/Resolution:Gift Policy Amendments, 2021">Resolution:Gift Policy Amendments, 2021</a> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Purpose">Purpose</h2></div> <p>Gifts and grants serve to support Wikimedia Foundation's mission to encourage the growth, development, and distribution of free, multilingual content, and to providing 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. </p> <div class="mw-heading mw-heading2"><h2 id="Policy">Policy</h2></div> <div class="mw-heading mw-heading3"><h3 id="Gifts_Not_Requiring_Board_Notice">Gifts Not Requiring Board Notice</h3></div> <p>The Wikimedia Foundation will accept differing types of grants and gifts without requiring board notice, including: </p> <ul><li>Cash and cash-equivalent gifts, offered without condition, of up to US$250,000.</li> <li>Publicly traded securities, which will be liquidated upon receipt, up to US$250,000 in value.</li></ul> <p>The Wikimedia Foundation may accept the following, subject to the other provisions of this policy: </p> <ul><li>Real estate, subject to title search and environmental audit. Real estate will be sold within two years of donation. Minimum value of a gift of real estate must be US$1 million.</li> <li>Other assets, including but not limited to stock in closely held businesses, patents, stock options, collectibles such as artwork, manuscripts and copyrighted works, stamps, coins, and memorabilia, provided that the minimum value of such gifts, in themselves or as part of a larger gift, is US$1 million.</li></ul> <p>Gifts may be reviewed for purpose and fit prior to acceptance. </p> <div class="mw-heading mw-heading3"><h3 id="Gifts_Requiring_Board_Notice">Gifts Requiring Board Notice</h3></div> <p>The Wikimedia Foundation takes its commitments to our donors very seriously. To help ensure that we honor those commitments, the foundation shall provide the Board of Trustee with notice and the opportunity to review gifts or private grants to the Foundation which: </p> <ul><li>are valued in excess of US$250,000;</li> <li>include any restriction on how the gift may be used;</li> <li>do not conform with approved Foundation policies; or</li> <li>obligate the Foundation to expenditures or costs for which there is no established fund source.</li></ul> <p>In most cases, the Board will be given 7 business days to decline a proposed gift or private grant if they feel that the Foundation cannot meet the commitment to the donor or if the grant obligates the foundation to unfavorable terms. </p><p>The Foundation shall also provide the Board of Trustees with notice for information only, on a quarterly basis, for any donations (or cumulative donations from an individual donor or entities controlled by an individual donor-controlled) that exceed US$100,000 or equivalent value. </p><p>The Foundation may accept any pledges and gifts/private 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 do not unduly restrict the usefulness or desirability of the gift. </p> <div class="mw-heading mw-heading3"><h3 id="Restricted_Gifts">Restricted Gifts</h3></div> <p>The Wikimedia Foundation encourages donors to make gifts for unrestricted use. The Foundation may accept gifts with appropriate restrictions for particular purposes or projects. These gifts may be subject to additional review. When a donor wishes to make a restricted gift, that donor may determine gift parameters in advance with the Wikimedia Foundation. Such parameters may include the following: </p> <ul><li>Donation amount and type</li> <li>Restrictions and designation</li> <li>Gift date</li> <li>Distribution term</li> <li>Reporting requirements</li> <li>Provisions for disposition of gifts when the purpose or project terminates or becomes impossible to achieve.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Pledges">Pledges</h3></div> <p>Donors may commit to future gifts ("pledges"), which the Foundation will generally treat as gifts of cash. </p> <div class="mw-heading mw-heading3"><h3 id="Required_Accompanying_Documentation">Required Accompanying Documentation</h3></div> <p>Electronic donations made on the Foundation website do not need further declaration of donor's intent. In-kind donations, such as computer or office equipment may be accompanied by a declaration of donor's intent, and delivery should be arranged with Foundation staff. Gifts must also be accompanied by other documentation as required by applicable state and federal law. </p><p>Endowments may be accompanied by a statement in writing from the donor, which may: </p> <ul><li>express the donor's intent to make a gift;</li> <li>describe the gift;</li> <li>declare the irrevocability of the transfer;</li> <li>if the donor wishes, designate the purpose(s) for which the gift is to be used;</li> <li>authorize the Foundation to:</li> <li>combine the endowment with other funds for investment purposes;</li> <li>transfer the income to the principal;</li> <li>authorize the Executive Director to identify a new purpose if the original purpose is no longer valid, and to transfer funds to other Foundation priorities;</li></ul> <div class="mw-heading mw-heading3"><h3 id="Determining_Value_of_Gift">Determining Value of Gift</h3></div> <p>The dollar amount of a gift/private grant 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. </p> <div class="mw-heading mw-heading3"><h3 id="Conflicts_of_Interest">Conflicts of Interest</h3></div> <p>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 Executive Director has signature authorization that is not shared by the designated recipient. </p> <div class="mw-heading mw-heading3"><h3 id="Accepting_Gifts_of_Securities">Accepting Gifts of Securities</h3></div> <p>The Foundation is the official custodian of all securities (e.g., stocks and bonds). When securities are received by any department, that fact should be made known immediately to the Executive Director or to an officer delegated by the Executive Director. </p> <div class="mw-heading mw-heading3"><h3 id="Accepting_Bequests_or_Devises">Accepting Bequests or Devises</h3></div> <p>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 Executive Director or to an officer delegated by the Executive Director. Acknowledgment of a testamentary gift is generally made after distribution from the estate. In some cases, however, acknowledgment prior to receipt may be appropriate. The Executive Director or an officer delegated by the Executive Director should be consulted in advance concerning prior acknowledgment of a testamentary gift. </p> <div class="mw-heading mw-heading3"><h3 id="Accepting_Gifts-in-Kind">Accepting Gifts-in-Kind</h3></div> <p>Gifts-in-kind may only be accepted by the Executive Director or by an officer delegated in writing by the Executive Director with the authority to accept such a gift. </p> <div class="mw-heading mw-heading2"><h2 id="Donor_Benefits_and_Constraints">Donor Benefits and Constraints</h2></div> <div class="mw-heading mw-heading3"><h3 id="Tax_Consequences">Tax Consequences</h3></div> <p>The Wikimedia Foundation is unable to offer tax advice to would-be 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. </p> <div class="mw-heading mw-heading3"><h3 id="Naming_Opportunities">Naming Opportunities</h3></div> <p>The Wikimedia Foundation does not normally offer naming opportunities. </p> <div class="mw-heading mw-heading3"><h3 id="Donor_Expenses">Donor Expenses</h3></div> <p>The Wikimedia Foundation does not typically cover donors' donation-related expenses such as travel, shipping, and appraisals. </p> <div class="mw-heading mw-heading2"><h2 id="Anti-Harassment_Policy_Statement">Anti-Harassment Policy Statement</h2></div> <p>The Wikimedia Foundation is committed to maintaining an environment that is courteous, respectful and free from harassing behaviors for its employees, contractors, and interns. </p><p>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 Wikimedia'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. </p> <div class="mw-heading mw-heading2"><h2 id="Review_and_Updates">Review and Updates</h2></div> <p><a href="/wiki/Special:MyLanguage/Resolution:Gift_Policy_Amendments,_2021" title="Special:MyLanguage/Resolution:Gift Policy Amendments, 2021">This policy was last updated on February 24, 2021</a>. The policy will be reviewed annually by the Audit committee of the Board of Trustees of the Wikimedia Foundation, to consider any necessary recommendations for improvements. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2></div> <ul><li><a href="/wiki/Special:MyLanguage/Policy:Delegation_of_authority_policy" title="Special:MyLanguage/Policy:Delegation of authority policy">Delegation of Authority Policy</a></li> <li><a class="external text" href="https://foundation.wikimedia.org/w/index.php?title=Policy:Gift_policy&oldid=104442">Earlier Gift Policy</a></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://foundation.wikimedia.org/w/index.php?title=Policy:Gift_policy&oldid=366660">https://foundation.wikimedia.org/w/index.php?title=Policy:Gift_policy&oldid=366660</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Special:Categories" title="Special:Categories">Category</a>: <ul><li><a href="/wiki/Category:Policies" title="Category:Policies">Policies</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 30 March 2024, at 07:19.</li> <li id="footer-info-copyright">Text is available under the <a rel="nofollow" class="external text" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en">Creative Commons Attribution-ShareAlike License</a>; additional terms may apply. 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