Governance and legal structures

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The GAVI Alliance has international institution status in Switzerland and public charity status in the United States

GAVI is also supported by two affiliated organisations

Legal status

GAVI is a Swiss Foundation with international institution status in Switzerland and public charity status in the United States. 

In the United States, the GAVI Alliance is recognised as a foreign equivalent of a US public charity under section 501(c)(3) of the United States Internal Revenue Code. This charitable status exempts the GAVI Alliance from US federal income tax and state tax. In addition, the charitable status enables private foundations (eg Bill & Melinda Gates Foundation) to contribute to the GAVI Alliance without having to undertake oversight responsibility to ensure the funds are used for charitable purposes, which involves extensive reporting and legal work. Most private foundations, therefore, require that grantee organisations have 501(c)(3) public charity status given the administrative burden of making contributions to organisations without this charitable status.

GAVI is also associated with two additional organisations

The International Finance Facility for Immunisation (IFFIm)

IFFIm is an international development financing initiative, which raises finance in the international capital markets to support GAVI programmes. IFFIm is incorporated as a private company in England and Wales and is registered with the UK Charity Commission as a charity. The GAVI Alliance is the sole member of IFFIm. IFFIm carries directors and officers insurance, covering Board members for acts performed by them in their official capacity worldwide. In addition, IFFIm carries investment fund crime liability insurance for investment losses due to criminal acts either within or outside the IFFIm.

The GAVI Campaign

The GAVI Campaign focuses solely on raising funds from the private sector to support GAVI programmes. Individuals and companies in the United States do not receive tax deductions for contributions made to foreign charitable organisations. However, they can contribute to the GAVI Campaign which was organised as a non-profit corporation under the laws of Washington State in the United States, with 501(c)(3) charitable organisation status. It receives tax-deductible contributions from the private sector in the United States to support the GAVI Alliance's programs.

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