

TRANSPARENCY
We Are Committed To Transparency
RESOURCE MOBILIZATION
The WHO Foundation mobilizes resources to advance the mission of WHO. As reflected in the agreement with WHO, this funding must not pose a conflict of interest with WHO. In addition, it must be aligned with the principles of the WHO Framework of Engagement with Non-State Actors (FENSA), including transparency, openness, inclusiveness, accountability, integrity, and mutual respect. And, consistent with FENSA exclusions, the WHO Foundation will not receive funds from entities that form part of or are controlled by the Tobacco and Arms industries. We are committed to fulfilling these commitments and ensuring transparency to confirm our compliance with them.
Our evaluation and receipt of contributions are governed by our Gift Acceptance Policy and include a due diligence and risk assessment. This ensures that contributions are received in accordance with the principles of FENSA and the WHO Foundation’s agreement with WHO; that contributors or counterparties are not listed on United Nations sanction lists; and that there are no conflicts of interest in the potential relationship.
If we proceed in engaging with a contributor, we ensure commitment to terms governing the use of a contribution. Agreements are typically completed with contributors providing USD 100,000 or more. This sample contribution agreement details the obligations of the WHO Foundation and its supporters associated with a gift.
In order to facilitate tax benefits for contributors, as appropriate and applicable by country, the WHO Foundation works with a network of fiduciary partners to receive some contributions. These organizations transfer funds received from contributors to the WHO Foundation. In the Netherlands, the WHO Foundation is recognized as a Public Benefit Organization and has the tax designation of ANBI (ANBI Publication Requirement Standard Form). Their receipt of funds from the original contributor is still subject to the WHO Foundation’s Gift Acceptance Policy.
Information on contributions ultimately received by the WHO Foundation will be shared regularly, with information including the name of the donor, the amount, and the purpose of the contribution. This information will be available for all donors contributing USD 100,000 or more who have provided consent for such disclosure and for contributions only after they are received by the WHO Foundation, which may not include pledges or contributions made to fiduciary partners which have not yet been transferred to the WHO Foundation.
Since 2022, in addition to supporting these ongoing efforts, WHO Foundation has launched multiple campaigns and appeals. Along with WHO, we launched the Health Emergency Appeal for Ukraine, Human Kind campaign activations, as well the Appeal for the Sahel and Horn of Africa. In February 2023, we launched the Lifesaving Response to Earthquakes in Türkiye and the Syrian Arab Republic.
As the WHO Foundation invests in additional programs, these programs – including the recipients and intended use of funds – will be detailed.
To ensure that there is no conflict of interest when disbursing funds to a program and to avoid any association with a particular donor to the WHO Foundation, funds generated by its resource mobilization efforts are aggregated before disbursement to a recipient, and the disbursement of funds is governed by agreements, including requirements on how funds are used. This agreement, for example, governs the use of funds raised by the WHO Foundation and disbursed to WHO’s COVID-19 Solidarity Response Fund to fund the implementation of its Strategic Preparedness and Response Plan.
The use of the funds mobilized in the WHO Foundation’s first operational year has been documented by the impact reports of the Solidarity Response Fund and the ongoing sharing of data by COVAX on the COVID-19 vaccines it has secured and delivered. In addition, the Solidarity Response Fund was subject to this recent external evaluation.

We hope that the information shared by the WHO Foundation ensures confidence in the sources and use of resources we mobilize, and in the work of WHO that the WHO Foundation supports. We welcome additional questions and suggestions, and we encourage you to be in touch with us by emailing: INFO@WHO.FOUNDATION.
In addition to encouraging input by email, we will put in place a whistleblowing platform to allow for anonymous inputs to ensure that we can quickly learn and respond to any concerns about contributions to or programs supported by the WHO Foundation.