As the Wikimedia Foundation
was formed on June 20, 2003, it is now possible for money to be sent to the accounts
of Wikimedia. Please note that Wikimedia has not yet received an official determination
of its 501(c)(3) tax exempt
status under United States federal law, so these donations may be considered taxable
income for Wikimedia and may not be deductible from the donor's income under the
tax rules. Rest assured that they will be used for Wikimedia projects, including
Wikipedia.
You can also send donations via snail-mail to the official public record address
of the Wikimedia Foundation:
Wikimedia Foundation Inc.
3911 Harrisburg St. NE
St. Petersburg, FL 33703
Legal status
Under Florida law the official corporate address for the Wikimedia Foundation
Inc. is St. Petersburg, Florida, see donation addresses above. Any donations (money,
stuff, copyright assignments) can certainly be sent there. Please note that they
may not be tax deductible depending on the Internal Revenue Service's determination
of the tax exempt status of Wikimedia. However anyone who wants to make a donation
can certainly do so since Wikimedia does exist as an official not-for-profit corporation;
also note that even though Wikimedia may not have tax exempt recognition, under
US Internal Revenue Code provisions if Wikimedia's first year income is projected
to be under $5,000, it has an automatic exemption.