Deductions for Donations To Wikipedia or AntiSpyware Developers

Without exactly saying "no," here are two rules that must be met before there is an allowable tax deduction:

1. The organization receiving the deduction must be one the IRS has determined meets the requirements of Internal Revenue Code Section 501(c)(3) and is listed in IRS Publoication 78.
2. The value of your time and services are never deductible. Only the out of pocket cash and property donated would ever be allowed.

Only if Wikipedia is a qualified organization under Section 501(c)(3) of the Internal Revenue Code.

The only deduction for even a voluntary payment for software is as a business expense. If you aren't using the software for business, then there is likely no deduction.

With just the tiniest bit of searching directly at the Wikipedia site, you can find the following, including a copy of the IRS status letter:

"Donations are tax-deductible in the U.S.

The Wikimedia Foundation Inc., a Florida not-for-profit corporation [...] has been granted official tax exempt status (section 501(c)(3) of the Internal Revenue Code) from the United States Internal Revenue Service. Tax-exempt status was granted in April 2005 and is retroactive back to the date of creation of the Foundation: June 20, 2003.[...]

[Scan of 501(c)3 status letter] Our tax ID# is: 20-0049703 "

I actually tried to donate to them myself last week. After providing a single-use credit card number, which my bank acknowledged on-line as a temp authorization, Wikipedia's web site decided that my credit card info wasn't valid, so too bad for them.

-Mark Bole

Yes. Wikipedia is run by the Wikimedia Foundation, which is a

501(c)(3) charity. See They are currently wrapping up their annual fund drive, so if you use Wikipedia, this would be a good time to send them some money.

No, they are not US charities. Spybot isn't even a US entity, being located in Ireland. Superantispyware is a US business, and offer a $30 enhanced commercial version. If you buy a copy of that to use in your work, it could be a normal business expense in which case it would be deductible from business income.

R's, John

Even if you do not use Wikipedia, you can donate. I donate because I think it is a worthwhile educational operation. If it were not but I wanted to use it once in while, there would be no problem free-loading. I happen to like it a lot and recommend to anyone who has not yet found out about it.

Bill