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var tocHideText = "hide"; showTocToggle(); } //]]> </script> <p><a name="United_States" id="United_States"></a></p> <h2><span class="mw-headline">United States</span></h2> <p><b>Donations are tax-deductible in the U.S.</b></p> <p>The Wikimedia Foundation Inc., a Florida not-for-profit corporation, is registered as a charitable organization with the State of Florida's <i>Division of Consumer Services</i>, a division of the State of Florida's <i>Department of Agriculture and Consumer Services</i>, 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 <i>Internal Revenue Service</i>. Tax-exempt status was granted in April 2005 and is retroactive back to the date of creation of the Foundation: June 20, 2003. <b>You may deduct donations from your federally-taxable income.</b> Please contact a tax professional for the details of deducting such a donation.</p> <dl> <dd><a href="https://web.archive.org/web/20090421155103/http://upload.wikimedia.org/wikipedia/foundation/a/aa/501%28c%29%283%29_Letter.png" class="internal" title="501(c)(3) Letter.png">Scan of 501(c)3 status letter</a> Our tax ID# is: 20-0049703</dd> </dl> <p><a name="Canada" id="Canada"></a></p> <h2><span class="mw-headline">Canada</span></h2> <p>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 <i>from the donor's US taxable income only</i>. A useful reference may be Article XXI, Paragraph 6 of the <a href="https://web.archive.org/web/20090421155103/http://www.fin.gc.ca/treaties/USA_e.html" class="external text" title="http://www.fin.gc.ca/treaties/USA_e.html">US-Canada tax treaty</a>. Please contact a tax professional for the details of deducting such a donation.</p> <p><a name="Other_countries" id="Other_countries"></a></p> <h2><span class="mw-headline">Other countries</span></h2> <p>Donations made to some of the <a href="/web/20090421155103/http://wikimediafoundation.org/wiki/Local_chapters" title="Local chapters">local Wikimedia chapters</a> are tax-deductible in those countries (please see their websites for more information).</p> <p>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.</p> <p><a name="France" id="France"></a></p> <h3><span class="mw-headline">France</span></h3> <p>Si vous payez des impôts en France et souhaitez déduire votre don, vous pouvez faire un don à l'association française <a href="https://web.archive.org/web/20090421155103/http://wikimedia.fr/index.php/Faire_un_don" class="external text" title="http://wikimedia.fr/index.php/Faire_un_don">Wikimedia France</a> (entité légale séparée de la Wikimedia Foundation). Wikimédia France est une association de loi 1901 dont le but est de soutenir les projets Wikimedia.</p> <p><a name="Germany" id="Germany"></a></p> <h3><span class="mw-headline">Germany</span></h3> <p>Der Verein <i><a href="https://web.archive.org/web/20090421155103/http://www.wikimedia.de/" class="external text" title="http://www.wikimedia.de">Wikimedia Deutschland – Gesellschaft zur Förderung Freien Wissens e.V.</a></i> 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, <b>Spenden an den Verein können in Deutschland steuerlich geltend gemacht werden</b>. Weitere Informationen zum Spenden und den Aktivitäten des Vereins finden Sie unter <a href="https://web.archive.org/web/20090421155103/http://spenden.wikimedia.de/" class="external free" title="http://spenden.wikimedia.de">http://spenden.wikimedia.de</a></p> <p><a name="Hong_Kong" id="Hong_Kong"></a></p> <h3><span class="mw-headline">Hong Kong</span></h3> <p>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<a href="https://web.archive.org/web/20090421155103/http://www.ird.gov.hk/cgi-bin/ird/ach/search.cgi?lang=e&id=91/09316," class="external text" title="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</a>之一。</p> <p>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)</p> <p>「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)</p> <ul> <li><a href="https://web.archive.org/web/20090421155103/http://www.ird.gov.hk/chi/tax/ach.htm#s88" class="external text" title="http://www.ird.gov.hk/chi/tax/ach.htm#s88">香港特別行政區政府稅務局:慈善捐款及獲豁免繳稅的慈善團體</a></li> <li><a href="https://web.archive.org/web/20090421155103/http://www.ird.gov.hk/chi/tax/ach_tgc.htm" class="external text" title="http://www.ird.gov.hk/chi/tax/ach_tgc.htm">香港特別行政區政府稅務局:屬公共性質的慈善機構及信託團體的稅務指南</a></li> </ul> <p><a name="Poland" id="Poland"></a></p> <h3><span class="mw-headline">Poland</span></h3> <p>28 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.</p> <p>Więcej informacji dotyczących odliczania wpłat od podatków można znaleźć na stronie <a href="https://web.archive.org/web/20090421155103/http://pl.wikipedia.org/wiki/chapter:Zbi%C3%B3rki_pieni%C4%99%C5%BCne#OPP" class="extiw" title="pl:chapter:Zbiórki pieniężne">zbiórki pieniężne</a>.</p> <p><a name="Sweden" id="Sweden"></a></p> <h3><span class="mw-headline">Sweden</span></h3> <p>I Sverige är donationer inte avdragsgilla.</p> <p><a name="Switzerland" id="Switzerland"></a></p> <h3><span class="mw-headline">Switzerland</span></h3> <ul> <li>Spenden an Wikimedia-CH können in der Schweiz von den Steuern abgezogen werden. Für Details siehe <a href="https://web.archive.org/web/20090421155103/http://members.wikimedia.ch/Spenden" class="external text" title="http://members.wikimedia.ch/Spenden">Wikimedia CH</a>.</li> <li>Les dons à l'association Wikimedia CH sont déductibles du revenu imposable des contribuables domiciliés en Suisse; pour plus de détails, voir <a href="https://web.archive.org/web/20090421155103/http://members.wikimedia.ch/Faire_un_don" class="external text" title="http://members.wikimedia.ch/Faire_un_don">Wikimedia CH</a>.</li> <li>Donations to Wikimedia CH are tax deductible in Switzerland; for details see <a href="https://web.archive.org/web/20090421155103/http://members.wikimedia.ch/Fundraising" class="external text" title="http://members.wikimedia.ch/Fundraising">Wikimedia CH</a>.</li> <li>Le donazioni a Wikimedia CH sono deducibili dalle tasse in Svizzera; per dettagli vedere <a href="https://web.archive.org/web/20090421155103/http://members.wikimedia.ch/Fundraising" class="external text" title="http://members.wikimedia.ch/Fundraising">Wikimedia CH</a>.</li> </ul>   <div class="printfooter"> Retrieved from "<a href="https://web.archive.org/web/20090421155103/http://wikimediafoundation.org/wiki/Deductibility_of_donations">http://wikimediafoundation.org/wiki/Deductibility_of_donations</a>"</div> <div id="catlinks" class="catlinks"><div id="mw-normal-catlinks"><a href="/web/20090421155103/http://wikimediafoundation.org/wiki/Special:Categories" title="Special:Categories">Categories</a>: <span dir="ltr"><a href="/web/20090421155103/http://wikimediafoundation.org/wiki/Category:English" title="Category:English">English</a></span> | <span dir="ltr"><a href="/web/20090421155103/http://wikimediafoundation.org/wiki/Category:Fundraising" title="Category:Fundraising">Fundraising</a></span></div></div>  <div class="visualClear"></div> </div> </div> </div> <div id="column-one"> <div id="p-cactions" class="portlet"> <h5>Views</h5> <div class="pBody"> <ul> <li id="ca-nstab-main" class="selected"><a href="/web/20090421155103/http://wikimediafoundation.org/wiki/Deductibility_of_donations" title="View the content page [c]" accesskey="c">Page</a></li> <li id="ca-talk"><a href="/web/20090421155103/http://wikimediafoundation.org/wiki/Talk:Deductibility_of_donations" title="Discussion about the content page [t]" accesskey="t">Discussion</a></li> <li id="ca-viewsource"><a href="/web/20090421155103/http://wikimediafoundation.org/w/index.php?title=Deductibility_of_donations&action=edit" title="This page is protected. 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