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In April 2005, the US [[Internal Revenue Service]] determined that the foundation was an educational foundation in the category "[[Adult education|Adult]], [[Continuing education|Continuing Education]]", making all contributions to the foundation [[Tax deduction|tax-deductible]] for U.S. federal income tax purposes.
 
In April 2005, the US [[Internal Revenue Service]] determined that the foundation was an educational foundation in the category "[[Adult education|Adult]], [[Continuing education|Continuing Education]]", making all contributions to the foundation [[Tax deduction|tax-deductible]] for U.S. federal income tax purposes.
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On September 25, 2007, the foundation's board decided to move to the [[San Francisco Bay Area]]. The Board said its major reasons for choosing San Francisco were proximity to like-minded organizations and potential partners as well as cheaper and more convenient international travel than is available from St. Petersburg, Florida.<ref name="MoncadaWikimoveTribune">{{cite web | url = http://www2.tbo.com/content/2007/sep/25/wikimedia-foundation-moving-another-bay-area/?news-breaking | title= Wikimedia Foundation Moving To Another Bay Area | author = Carlos Moncada | work = [[The Tampa Tribune]] |date = September 25, 2007 | quote = }}{{dead link|date=January 2012}}</ref><ref name="MullinsWikimoveTribune">{{cite web | url= http://www.tbo.com/news/money/MGBNF5F517F.html | title = Online Encyclopedia To Leave St. Petersburg For San Francisco | author = Richard Mullins | work = The Tampa Tribune |date = September 26, 2007 | quote = }}{{dead link|date=January 2012}}</ref><ref name="KimWikimoveSFChronicle">{{cite web | url= http://www.sfgate.com/cgi-bin/article.cgi?f=/c/a/2007/10/10/BU69SNMQ2.DTL&tsp=1 | title = Wikipedia team plans move to San Francisco | first = Ryan | last = Kim |work=San Francisco Chronicle | date = October 10, 2007 | quote = }}</ref>
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On September 25, 2007, the foundation's board decided to move to the [[San Francisco Bay Area]]. The Board said its major reasons for choosing San Francisco were proximity to like-minded organizations and potential partners as well as cheaper and more convenient international travel than is available from St. Petersburg, Florida.<ref name="MoncadaWikimoveTribune">{{cite web | url = http://www2.tbo.com/content/2007/sep/25/wikimedia-foundation-moving-another-bay-area/?news-breaking | title= Wikimedia Foundation Moving To Another Bay Area | author = Carlos Moncada | work = [[The Tampa Tribune]] |date = September 25, 2007 | quote = }}</ref><ref name="MullinsWikimoveTribune">{{cite web | url= http://www.tbo.com/news/money/MGBNF5F517F.html | title = Online Encyclopedia To Leave St. Petersburg For San Francisco | author = Richard Mullins | work = The Tampa Tribune |date = September 26, 2007 | quote = }}</ref><ref name="KimWikimoveSFChronicle">{{cite web | url= http://www.sfgate.com/cgi-bin/article.cgi?f=/c/a/2007/10/10/BU69SNMQ2.DTL&tsp=1 | title = Wikipedia team plans move to San Francisco | first = Ryan | last = Kim |work=San Francisco Chronicle | date = October 10, 2007 | quote = }}</ref>
 
==Wikia==
 
==Wikia==
 
In January 2004, [[Jimmy Wales]] appointed his business partners [[Tim Shell]] and Michael E. Davis to the foundation's board. In June 2004, an election was held for two user representative board members. Following one month of campaigning and two weeks of online voting, [[Angela Beesley Starling|Angela Beesley]] and [[Florence Devouard|Florence Nibart-Devouard]] were elected to join the board. In late 2004, Wales and Beesley launched a startup company, [[Wikia]], affiliated with neither Wikimedia nor Bomis, except for their presence as principals/trustees. In July 2005, Beesley and Nibart-Devouard were re-elected to the board. On July 1, 2006, Beesley resigned from the board effective upon election of her successor, expressing concern about "certain events and tendencies that have arisen within the organization since the start of this year," but stating her intent to continue to participate in the Wikimedia projects, and in the formation of an Australian chapter. A special election was held in September to finish Beesley's term, ending with the mid-2007 election. The election was won by [[Erik Möller]]. Möller was subsequently hired as Deputy Executive Director of the WMF. On December 8, 2006, the board expanded to seven people with the appointments of Kat Walsh and [[Oscar van Dillen]]. Walsh was elected Chair of the board in July 2012.
 
In January 2004, [[Jimmy Wales]] appointed his business partners [[Tim Shell]] and Michael E. Davis to the foundation's board. In June 2004, an election was held for two user representative board members. Following one month of campaigning and two weeks of online voting, [[Angela Beesley Starling|Angela Beesley]] and [[Florence Devouard|Florence Nibart-Devouard]] were elected to join the board. In late 2004, Wales and Beesley launched a startup company, [[Wikia]], affiliated with neither Wikimedia nor Bomis, except for their presence as principals/trustees. In July 2005, Beesley and Nibart-Devouard were re-elected to the board. On July 1, 2006, Beesley resigned from the board effective upon election of her successor, expressing concern about "certain events and tendencies that have arisen within the organization since the start of this year," but stating her intent to continue to participate in the Wikimedia projects, and in the formation of an Australian chapter. A special election was held in September to finish Beesley's term, ending with the mid-2007 election. The election was won by [[Erik Möller]]. Möller was subsequently hired as Deputy Executive Director of the WMF. On December 8, 2006, the board expanded to seven people with the appointments of Kat Walsh and [[Oscar van Dillen]]. Walsh was elected Chair of the board in July 2012.
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