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Wikimedia New York City, Inc. is a non-profit charity established in the United States. The Internal Revenue Service (IRS) has determined that Wikimedia New York City, Inc. is an exempt organization under Internal Revenue Code Section 501(c)(3) with a classification of "public charity", and for that reason donations from persons or entities located in the United States may be eligible for deduction claim on Federal, State and/or Local income taxes. A copy of the determination letter is available upon request. (Determination letter dated December 22, 2011; exemption effective date is July 7, 2009.) Please consult your lawyer or tax adviser to determine deductibility of specific donations.