Internal:Audit/Key tax information

• Our Template:Tax deductibility says: "Tax Deductibility: Wikimedia District of Columbia is a public charity under Section 501(c)(3) of the Internal Revenue Code. Your donation is tax deductible to the extent allowed by law. Please reference tax ID number 45-2106571 when reporting your donation."
• Our MediaWiki:Copyright says: "Wikimedia District of Columbia is the trade name of Wiki Society of Washington, DC Inc., a 501(c)(3) public charity incorporated in the District of Columbia."
• Internal:Public_Policy/Taking positions on public policy and nonprofit-charity status
• Must "File an 1120" if have to pay taxes
• See File:Wikimedia DC Determination Letter.pdf for some of our documentation on this
• Two of the types of 501(c)(3) nonprofits are public charities and private foundations. WikiDC is and should remain a public charity if possible but its revenue sources would need to satisfy some distributional statements. Finding: It's okay if in SOME years, they don't, as long as on average over 5 years, they do.
• An IRS web site shows which organizations are public charities. Info about charities is systematically kept in a public searchable database here: https://www.causeiq.com/organizations/wiki-society-of-washington-dc,452106571/
• For more on compliance for such organizations, see IRS publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities (2018)
• Form 1023 and 1024 and variants on those numbers are the formal requests for reinstatement.
• Form 911 is a request to speed up the evaluation of a reinstatement.
• Form 5768 has to do with some kind of exemption related to lobbying. We probably haven't filed it and probably don't need to, but its meaning is not perfectly clear yet. Let's document it here
• Form 990 expects that you know if the organization (WikiDC) is a "supporting organization" or a "supported organization" or neither. We are neither -- it takes study, but the categories are discussed here. The key fact is that Wiki DC doesn't have loans from, loans to, or interlocking management or interlocking directorships with WMF or any other partner organization. This means we can skip some of the Form 990 questions.
• When the individual "responsible" for WikiDC changes, we must file a Form 8822-B
• Key IRS statements on reinstatement: [1]