IRS tax issues and information
This page is to provide information about various taxation and not-for-profit issues that might affect Wikimedia Foundation Inc..
These are U.S. Internal Revenue Service brochures, publications and forms that Wikimedia Foundation Inc. will need to review and file, as applicable.
IRS information brochures
- Publication 4220 Applying for 501(c)(3) status en:PDF file
- Publication 4221 Compliance guide for 501(c)(3) organizations en:PDF file
- Publication 1771 Charitable Contributions - Substantiation and Disclosure
- Training Article Intermediate Sanctions
- Publication 557 Tax-Exempt Status for Your Organization en:PDF file
- Publication 598 Tax on Unrelated Business Income of Exempt Organization en:PDF file
Application for exemption forms and instructions
- Form 1023 Application for tax exemption