In that case how would the Foundation tell if someone made a number of
donations of under $1k that were declarable in aggregate?
Hi Lisa,

I admit I am not an expert in U.S. tax law, so I could be entirely
misinterpreting it. But my read of the IRS instructions are that donors who
donate more than $5000 in one year must be reported, *except* that any
single donation of less than $1000 may be discounted when calculating this
total. This seems to be a provision to reduce compliance costs, so small
donations don't have to be tracked when determining when a donor has
donated more than $5000 in a year.

Does that mean Wikimedia could accept donations of less than $1000 without
asking for personal information?

Best,
Mark


On 7/31/14, 12:15 AM, Lisa Gruwell wrote:

> Hi Pine-
>
> The threshold is an aggregate limit in a calendar year.  If we were to
> limit the donation amount to under $5000, a person could give several
> donations that totaled over $5000 in a single year (which happens) and then
> we would not be compliance.  Instead of trying to create a spike for every
> scenario like this, we find it safest just to ask for the information.
>
> Best,
> Lisa
>
>
> On Wed, Jul 30, 2014 at 2:57 PM, Pine W <[email protected]> wrote:
>
>  Heh. If this discussion gets too technical we can move it off-list. At the
>> moment if Fundraising just wants to say "we'll work on this for future
>> improvenents to the Bitcoin donation system" and posting that statement in
>> the blog entry and the donation screen would be ok IMO.
>>
>> I am rarely satisfied with "it's complicated" as an answer to anything. (:
>>
>> Pine
>>   On Jul 30, 2014 2:47 PM, "Pete Forsyth" <[email protected]> wrote:
>>
>>  Sure -- I think it's a perfectly legitimate question to ask, and
>>>
>> reasonable
>>
>>> discussion to have. It just appeared to me that you were expecting a
>>> detailed explanation from the chief revenue officer, which didn't seem
>>>
>> like
>>
>>> a reasonable expectation. Maybe I was wrong though. If others want to use
>>> this list to debate the finer points of US tax law and effective privacy
>>> practices for donations, I won't be the one standing in the way :)
>>>
>>> Pete
>>>
>>>
>>> On Wed, Jul 30, 2014 at 2:39 PM, Pine W <[email protected]> wrote:
>>>
>>>  In the crowdsourced world, I like to think that we evaluate ideas and
>>>> programs based on their merits rather than who makes a decision. I
>>>>
>>> grant
>>
>>> that some heirarchy is good and necessary, and in this case the
>>>>
>>> heirarchy
>>
>>> made a reasoned decision to include Bitcoin in the donation options,
>>>>
>>> and
>>
>>> did so in a way that makes a lot of sense except that one of the
>>>>
>>> primary
>>
>>> attractions of Bitcoin, privacy, seems to have not been a priority. I'm
>>>> asking about how this can be addressed. It's possible that WMF can't
>>>>
>>> offer
>>>
>>>> to accept anonymous bitcoin donations at all, but as an optimist I like
>>>>
>>> to
>>>
>>>> think that it can, and my experience with other nonprofits is that
>>>> anonymous donations are possible.
>>>>
>>>> Pine
>>>> On Jul 30, 2014 2:26 PM, "Pete Forsyth" <[email protected]> wrote:
>>>>
>>>>  Pine, I think Lisa already answered your question -- it's
>>>>>
>>>> complicated.
>>
>>> It's
>>>>
>>>>> possible (based on my limited knowledge, anyway) that what you
>>>>>
>>>> suggest
>>
>>> is
>>>
>>>> possible; but she never said it was impossible. She said it was the
>>>>>
>>>> safest
>>>>
>>>>> approach, given a complicated scenario. This is her professional
>>>>>
>>>> expertise,
>>>>
>>>>> so we have to assume a basic level of competence to make those
>>>>>
>>>> judgment
>>
>>> calls.
>>>>>
>>>>> Don't we?
>>>>> Pete
>>>>> [[User:Peteforsyth]]
>>>>>
>>>>>
>>>>> On Wed, Jul 30, 2014 at 2:14 PM, Pine W <[email protected]> wrote:
>>>>>
>>>>>  Hi Lisa,
>>>>>>
>>>>>> Hm, that is different from my understanding of the IRC. You are
>>>>>>
>>>>> required
>>>>
>>>>> to
>>>>>
>>>>>> offer a receipt, not to actually send one if the donor declines,
>>>>>>
>>>>> right?
>>>
>>>> Then you could have a checkbox to disable personal info and the
>>>>>>
>>>>> receipt.
>>>>
>>>>> You could also enable anonymous donations under $5000 or whatever
>>>>>>
>>>>> the
>>
>>> threshold is for reporting the donor's info to the IRS, right?
>>>>>>
>>>>>> Pine
>>>>>> On Jul 30, 2014 2:06 PM, "Lisa Gruwell" <[email protected]>
>>>>>>
>>>>> wrote:
>>>>
>>>>> As Andrew said, it is complicated.  We decided that asking for
>>>>>>>
>>>>>> the
>>
>>> information was the safest approach and best enables to comply
>>>>>>>
>>>>>> with
>>
>>> U.S.
>>>>>
>>>>>> laws as well as laws in other countries.  For example, we are
>>>>>>>
>>>>>> required
>>>>
>>>>> to
>>>>>
>>>>>> send a receipt for tax purposes to U.S. donors who give over a
>>>>>>>
>>>>>> certain
>>>>
>>>>> amount and we have already today received gifts through bitcoin
>>>>>>>
>>>>>> over
>>>
>>>> that
>>>>>
>>>>>> threshold.
>>>>>>>
>>>>>>>
>>>>>>> On Wed, Jul 30, 2014 at 1:22 PM, Pine W <[email protected]>
>>>>>>>
>>>>>> wrote:
>>>
>>>> Nonprofits in the US are only required to report major donors
>>>>>>>>
>>>>>>> AFAIK.
>>>>
>>>>> Bitcoins aren't assets with more  complicated transfer rules
>>>>>>>>
>>>>>>> like
>>
>>> real
>>>>>
>>>>>> estate or stock shares. Simple property donations like a can of
>>>>>>>>
>>>>>>> food
>>>>
>>>>> for
>>>>>>
>>>>>>> a
>>>>>>>
>>>>>>>> food bank don't require identification info.
>>>>>>>> Pine
>>>>>>>> On Jul 30, 2014 1:01 PM, "Andrew Gray" <
>>>>>>>>
>>>>>>> [email protected]>
>>>
>>>> wrote:
>>>>>>>
>>>>>>>> Hi Pine,
>>>>>>>>>
>>>>>>>>> The IRS link includes the note that:
>>>>>>>>>
>>>>>>>>> "A payment made using virtual currency is subject to
>>>>>>>>>
>>>>>>>> information
>>>
>>>> reporting to the same extent as any other payment made in
>>>>>>>>>
>>>>>>>> property."
>>>>>
>>>>>> - no expert, but I suspect this is the explanation. Because
>>>>>>>>>
>>>>>>>> the
>>
>>> IRS
>>>>
>>>>> treat bitcoin as "property" (like, eg, shares) rather than
>>>>>>>>>
>>>>>>>> currency,
>>>>>
>>>>>> it triggers different - and presumably more complex -
>>>>>>>>>
>>>>>>>> reporting
>>
>>> requirements.
>>>>>>>>>
>>>>>>>>> Andrew.
>>>>>>>>>
>>>>>>>>> On 30 July 2014 20:20, Pine W <[email protected]> wrote:
>>>>>>>>>
>>>>>>>>>> There is a post on the blog saying that bitcoin is accepted
>>>>>>>>>>
>>>>>>>>> but
>>>
>>>> there
>>>>>>
>>>>>>> are
>>>>>>>>
>>>>>>>>> several questions about why WMF is asking for contact info.
>>>>>>>>>>
>>>>>>>>> Is
>>>
>>>> that
>>>>>
>>>>>> an
>>>>>>>
>>>>>>>> IRS
>>>>>>>>>
>>>>>>>>>> requirement? Might want to post the reason in the blog
>>>>>>>>>>
>>>>>>>>> entry.
>>
>>> AFAIK
>>>>>
>>>>>> with
>>>>>>>>
>>>>>>>>> the nonprofits I donate to none require personal info for
>>>>>>>>>>
>>>>>>>>> small
>>>
>>>> contributions.
>>>>>>>>>>
>>>>>>>>>> Thanks,
>>>>>>>>>> Pine
>>>>>>>>>> _______________________________________________
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>>>>>
>>>>>>
>>>>>>>>>
>>>>>>>>> --
>>>>>>>>> - Andrew Gray
>>>>>>>>>    [email protected]
>>>>>>>>>
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