The GAVI Alliance has international institution status in Switzerland and public charity status in the United States
GAVI is also supported by three 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 three 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 Fund Affiliate (GFA)
The GFA was established to enter into pledge agreements with sovereign donors and assign these pledges to the IFFIm for eventual programme disbursement. The Secretariat provides administrative support to both organisations, as neither has any employees. The GFA is also 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 the GFA. The GFA carries directors and officers insurance, covering Board members for acts performed by them in their official capacity worldwide.
Who serves on the GFA?
| Member | Board term ending |
|---|
| Wayne Berson | Elected and qualified |
| Stephen Zinser | Elected and qualified |
| Bo Stenson | Elected and qualified |
| André Prost | Elected and qualified |
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.
