Internal:Audit/Public charity concepts
From Wikimedia District of Columbia
- 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 our revenue sources need to stay of a certain type.
- An IRS web site shows which organizations are public charities.
- For more on compliance for such organizations, see IRS publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities (2018)