nonprofit product discount and donation organizational

Microsoft

Nonprofit Product Discount and Donation Organizational Eligibility Guidelines

Select your country to view applicable eligibility requirements:

AAfghanistan Åland Islands Albania Algeria American Samoa

Andorra Angola Anguilla Antigua and Barbuda

Argentina Armenia Aruba Australia Austria Azerbaijan

B Bahamas

Bahrain

Bangladesh

Barbados

Belarus

Belgium

Belize

Benin

Bermuda

Bhutan

Bolivia

Bonaire

Bosnia and Herzegovina

Botswana

Brazil

British Virgin Islands

Brunei

Bulgaria

Burkina Faso

Burundi

C Cabo Verde Cambodia

Cameroon

Canada Cayman Islands Central

African Republic Chad

Chile

China Christmas Island Cocos (Keeling) Islands Colombia

Comoros

Congo Congo (DRC) Cook Islands Costa Rica Côte d’Ivoire Croatia Curaçao Cyprus Czech Republic

D

Denmark

Djibouti

Dominica

Dominican Republic

E Ecuador

Egypt

El Salvador

Equatorial Guinea Eritrea

Estonia

Eswatini Ethiopia

F Falkland

Islands Faroe

Islands Fiji

Finland

France

French Guiana

French

Polynesia

G Gabon

Gambia

Georgia

Germany

Ghana

Gibraltar

Greece

Greenland

Grenada

Guadeloupe

Guam

Guatemala

Guernsey

Guinea

Guinea-Bissau

Guyana

H Haiti

Honduras

Hong Kong

SAR Hungary

I Iceland

India

Indonesia

Iraq

Ireland

Isle of Man

Israel

Italy

J Jamaica

Japan

Jersey

Jordan

K Kazakstan

Kenya

Kiribati

Korea

Kosovo

Kuwait

Kyrgyzstan

L Laos

Latvia

Lebanon

Lesotho

Liberia

Libya

Liechtenstein

Lithuania

Luxembourg

M

Macao SAR]

Madagascar

Malawi

Malaysia

Maldives

Mali

Malta

Marshall Islands

Martinique Mauritania

Mauritius

Mayotte

Mexico

Micronesia

Moldova

Monaco

Mongolia Montenegro

Montserrat

Morocco Mozambique

Myanmar

N Namibia

Nauru

Nepal

Netherlands

New Caledonia

New Zealand Nicaragua

Niger

Nigeria

Niue

Norfolk Island

North MacedoniaNorthern Mariana IslandsNorway

O

Pakistan Palau

Palestinian Authority Panama Papua New Guinea Paraguay

Peru Philippines

Pitcairn Islands Poland

Portugal Puerto Rico

Oman

P

Q Qatar

R Réunion

Romania

Russia

Rwanda

S Saba

Saint Barthélemy

Saint Kitts and Nevis Saint Lucia Saint Martin Saint Pierre and Miquelon Saint Vincent & the Grenadin Samoa

San Marino

São Tomé and Príncipe Saudi Arabia Senegal

e

Serbia

Seychelles

Sierra Leone

Singapore

Sint Eustatius

Sint Maarten

Slovakia

Slovenia

Solomon Islands

Somalia

South Africa

South Sudan

Spain

Sri Lanka

St Helena, Ascension, Tristan da

Cunha

Suriname

Svalbard

Sweden

Switzerland

T Taiwan

Tajikistan

Tanzania

Thailand

Timor-Leste

Togo

Tokelau

Tonga

Trinidad and TobagoTunisia Turkey Turks and Caicos Islands Tuvalu

U U.S. Virgin Islands

Uganda

Ukraine

United Arab Emirates

United Kingdom

United States

Uruguay

Uzbekistan

V Vanuatu

Vatican City

Venezuela

Vietnam

W Wallis and Futuna

Y Yemen

Z Zambia

Zimbabwe

Nonprofit Organizational Eligibility

Country Organizational Eligibility Library Eligibility

Afghanistan Organizations must be registered with or Public libraries may qualify as an eligible recognized by relevant authorities as: (1) non- nonprofit organization without charitable governmental organizations (NGOs) approved status only for on-premises software donations for tax exemption; (2) other NGOs; or (3) and only where such software is made associations. accessible to the general public. Please visit

the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Åland Islands Organizations must be geographically located Public libraries may qualify as an eligible within Finland, including Åland Islands, as: (1) nonprofit organization without charitable non-profit associations (rekisteröity yhdistys); status only for on-premises software donations (2) or foundations (säätiöt); or (3) religious and only where such software is made communities (uskonnollinen yhdyskunta). accessible to the general public. Please visit


Albania Organizations must be registered with Public libraries may qualify as an eligible the Court of the Judicial District of Tirana nonprofit organization without charitable and be foundations (fondacionet); centers status only for on-premises software donations (gendrat); associations (shoqatat) operating and only where such software is made on a non-profit basis for the public benefit; or accessible to the general public. Please visit permanent foreign non-profit organizations. the Microsoft Volume Licensing website for

more information about licensing programs for public library operations.

Algeria Organizations must be associations registered Public libraries may qualify as an eligible with the Ministry of Interior, Provincial nonprofit organization without charitable Governor, or Popular Assembly for Communal status only for on-premises software donations Associations; or Muslim or non-Muslim and only where such software is made religious associations or endowments (awqaf) accessible to the general public. Please visit operating with the agreement of the Ministry the Microsoft Volume Licensing website for of Religious Affairs and Awqaf. more information about licensing programs for

public library operations.

American Samoa Organizations must be recognized by the Public libraries may qualify as an eligible United States Internal Revenue Service (IRS) as nonprofit organization without charitable exempt from federal income tax under Section status only for on-premises software donations 501(c)(3) of the Internal Revenue Code (IRC). and only where such software is made

accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Andorra Organizations must be associations Public libraries may qualify as an eligible (associacions) or private foundations nonprofit organization without charitable (fundacions privades) inscribed in the Register status only for on-premises software donations of Associations or Register of Foundations. and only where such software is made


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Angola Organizations must be associations Public libraries may qualify as an eligible (associações) recognized by and/or registered nonprofit organization without charitable with the Minister of Justice and Human Rights status only for on-premises software donations or relevant Provincial Commissioner and and only where such software is made operating on a non-profit basis for the public accessible to the general public. Please visit benefit; or be religious organizations legally the Microsoft Volume Licensing website for registered with the government. more information about licensing programs for


Anguilla Organizations must be operating on a non- Public libraries may qualify as an eligible profit basis for the public benefit as non-profit nonprofit organization without charitable companies, foundations, or trusts and be status only for on-premises software donations properly declared and/or registered with the and only where such software is made Registrar of Trusts or Registrar of Companies. accessible to the general public. Please visit


Antigua and Organizations must be operating on a non- Public libraries may qualify as an eligible Barbuda profit basis for the public benefit as non-profit nonprofit organization without charitable

companies registered with the Registrar of status only for on-premises software donations Companies; benevolent societies or specially and only where such software is made authorized societies registered with the accessible to the general public. Please visit Registrar of Friendly Societies; charitable the Microsoft Volume Licensing website for international trusts or charitable international more information about licensing programs for foundations registered with the Financial public library operations. Services Regulatory Commission; or other non-profit, public benefit organizations established by spcial law (such as the Antigua and Barbuda Red Cross Society).

Argentina Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be registered with or recognized by relevant authorities as: (1) civil associations and foundations eligible to receive tax deductible contributions; (2) organizations with tax exemption; (3) other civil associations and foundations operating on a nonprofit basis for the public benefit; (4) international nonprofit institutions with tax exemption; or (5) religious organizations.

Armenia Organizations must be public organizations, Public libraries may qualify as an eligible noncommercial organizations, or religious nonprofit organization without charitable organizations registered with the State Register status only for on-premises software donations of Legal Entities under the Ministry of Justice and only where such software is made or the Committee of Religious Affairs of the accessible to the general public. Please visit the Council of Ministers. Microsoft Volume Licensing website for more

information about licensing programs for public library operations.

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Aruba Organizations must be nonprofit or non- Public libraries may qualify as an eligible governmental organizations with Public nonprofit organization without charitable Benefit Organization (Algemeen Nut status only for on-premises software donations Beogende Instelling – ANBI) or Institution and only where such software is made Promoting Social Welfare (Sociaal Beland accessible to the general public. Please visit the Behartigende Instelling – SBBI) tax exempt Microsoft Volume Licensing website for more status; foundations (stichtingen) or associations information about licensing programs for (verenigingen) pursuing public benefit public library operations. activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Australia Organizations must be deductible gift Public libraries may qualify as an eligible recipients (DGRs) endorsed by the Australian nonprofit organization without charitable Taxation Office (ATO) or listed by name in the status only for on-premises software donations tax law; charities registered with the Australian and only where such software is made Charities and Nonprofits Commission accessible to the general public. Please visit the (ACNC); or income tax exempt not-for-profit Microsoft Volume Licensing website for more organizations as defined by the ATO. information about licensing programs for


Austria Organizations must be foundations and funds Public libraries may qualify as an eligible (stiftungen und des fonds); associations nonprofit organization without charitable (vereine); corporations (gemeinnützige status only for on-premises software donations gesellschaften mit beschränkter Haftung – and only where such software is made gGmbH; or körperschaften des öffentlichen accessible to the general public. Please visit the Rechts – KdÖR); religious organizations Microsoft Volume Licensing website for more (religionsgemeinschaften); or non- information about licensing programs for governmental international organizations public library operations. (nichtstaatliche internationale organisationen).

Azerbaijan Public libraries may qualify as an eligible nonprofit organization without charitable

status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organizations must be registered with or recognized by relevant authorities as: (1) non-governmental organizations (NGOs) or non-commercial legal entities (NCLEs); or (2) religious communities.


Bahamas Organizations must be non-governmental Public libraries may qualify as an eligible organizations (NGOs) registered with the nonprofit organization without charitable Registrar of NGOs or non-profit companies status only for on-premises software donations or foundations registered with the Registrar and only where such software is made General’s Department and operating on a non- accessible to the general public. Please visit the profit basis for the public benefit. Microsoft Volume Licensing website for more


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Bahrain Organizations must be registered with or Public libraries may qualify as an eligible recognized by relevant authorities as: (1) nonprofit organization without charitable associations; social and cultural clubs; special status only for on-premises software donations committees working in the field of youth and only where such software is made and sports; or private institutions; or (2) accessible to the general public. Please visit the religious organizations. Microsoft Volume Licensing website for more


Bangladesh Organizations must be NGOs registered with Public libraries may qualify as an eligible the NGOAB; societies registered with the RJSC; nonprofit organization without charitable voluntary social welfare agencies registered status only for on-premises software donations with the Ministry of Social Welfare; or and only where such software is made associations registered as CLGs and operating accessible to the general public. Please visit the on a non-profit basis for the public benefit. Microsoft Volume Licensing website for more


Barbados Organizations must be charities registered (or Public libraries may qualify as an eligible exempt from registration) with the Registrar nonprofit organization without charitable of Corporate Affairs and Intellectual Property, status only for on-premises software donations incorporated non-profit companies operating and only where such software is made for the public benefit, or the Anglican Church accessible to the general public. Please visit the or other church exempt from registration. Microsoft Volume Licensing website for more


Belarus Organizations must be religious organizations Public libraries may qualify as an eligible or non-commercial organizations (NCOs) nonprofit organization without charitable established as public associations, funds, status only for on-premises software donations institutions, or associations/unions of non- and only where such software is made commercial organizations and registered with accessible to the general public. Please visit the the State Register of Religious organizations, Microsoft Volume Licensing website for more the Ministry of Justice, or relevant local information about licensing programs for governmental agencies. public library operations.

Belgium Organizations must be nonprofit associations Public libraries may qualify as an eligible (associations sans but lucratif – ASBL / nonprofit organization without charitable vereniging zonder Winstgevend doel – VZW), status only for on-premises software donations international nonprofit associations and only where such software is made (associations internationales sans but lucratif accessible to the general public. Please visit the – AISBL / internationale vereniging zonder Microsoft Volume Licensing website for more zonder winstgevend doel – IVZW), private information about licensing programs for foundations (fondations privées / private public library operations. stichting), or public utility foundations(fondations d’utilité publique / stichting vanopenbaar nut).

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Belize Organizations must be companies limited by Public libraries may qualify as an eligible guarantee registered as Non-Governmental nonprofit organization without charitable Organizations (NGOs); charitable trusts status only for on-premises software donations registered with the Registrar of the Court; or and only where such software is made the Belize Red Cross Society. accessible to the general public. Please visit the

Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Benin Organizations must be non-governmental Public libraries may qualify as an eligible organizations (NGOs) (organisations non nonprofit organization without charitable gouvernementales – ONG) or associations status only for on-premises software donations (associations) recognized by or declared and only where such software is made with local authorities; or foreign NGOs accessible to the general public. Please visit the (ONG étrangères) operating with a Microsoft Volume Licensing website for more headquarters Agreement with the information about licensing programs for Interministerial Committee. public library operations.

Bermuda Organizations must be charities registered Public libraries may qualify as an eligible with the Ministry of Home Affairs (Department nonprofit organization without charitable of Registry General). status only for on-premises software donations

and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Bhutan Organizations must be civil society Public libraries may qualify as an eligible organizations (CSOs) registered with or nonprofit organization without charitable accredited by the Civil Society Organizations status only for on-premises software donations Authority (CSO Authority), including public and only where such software is made benefit organizations (PBOs) and foreign CSOs; accessible to the general public. Please visit the or religious organizations registered with or Microsoft Volume Licensing website for more having received written permission from the information about licensing programs for Commission for Religious Organizations. public library operations.

Bolivia Organizations must be associations Public libraries may qualify as an eligible (asociaciones), foundations (fundaciones) nonprofit organization without charitable nonprofit civil entities (entidades civiles status only for on-premises software donations sin fines de lucro), social organizations and only where such software is made (organizaciones sociales), or non-governmental accessible to the general public. Please visit the organizations (NGOs) (organizaciones no Microsoft Volume Licensing website for more gubernamentales – ONG); and be recognized information about licensing programs for as tax exempt (reconocidas como exentas) by public library operations. the National Tax Service.

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Bonaire Organizations must be nonprofit or non- Public libraries may qualify as an eligible governmental organizations with Public nonprofit organization without charitable Benefit Organization (Algemeen Nut Beogende status only for on-premises software donations Instelling – ANBI) or Institution Promoting and only where such software is made Social Welfare (Sociaal Beland Behartigende accessible to the general public. Please visit the Instelling – SBBI) tax exempt status; Microsoft Volume Licensing website for more foundations (stichtingen) or associations information about licensing programs for (verenigingen) pursuing public benefit public library operations. activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Bosnia and Public libraries may qualify as an eligible Herzegovina nonprofit organization without charitable

status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more

Organizations must be registered with or recognized by relevant authorities in the Federation of Bosnia and Herzegovina or in Republika Srpska as: (1) public interest organizations; (2) other associations and foundations; or (3) religious organizations.


Botswana Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations

Organizations must be registered with or recognized by relevant authorities as: (1) societies; (2) companies limited by guarantee; or (3) trusts. and only where such software is made


Brazil Organizations must be designated as Civil Public libraries may qualify as an eligible Society Organizations for the Public Interest nonprofit organization without charitable (OSCIP); have Federal Public Utility Status status only for on-premises software donations (UPF); and/or be Associations operating on a and only where such software is made non-profit basis for the public benefit. accessible to the general public. Please visit the


British Virgin Organizations must be non-profit Public libraries may qualify as an eligible Islands organizations (NPOs) registered with the nonprofit organization without charitable

Registrar of NPOs at the Ministry of Health and status only for on-premises software donations Social Development. and only where such software is made


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Brunei Organizations must be charitable trusts or Public libraries may qualify as an eligible other organizations recognized as tax exempt nonprofit organization without charitable pursuant to Section 10(1)(f) of the Income Tax status only for on-premises software donations Act; or charitable or other companies with and only where such software is made license to dispense with “Berhad” in their name accessible to the general public. Please visit the and registered with the Registrar of Companies Microsoft Volume Licensing website for more and Business Names maintained by the information about licensing programs for Ministry of Finance. public library operations.

Bulgaria Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the

Organizations must be non-profit legal entities (NPLEs) (юридически лица с нестопанска цел в).


Burkina Faso Organizations must be associations Public libraries may qualify as an eligible (associations) (commonly known as nonprofit organization without charitable Organisations Non Gouvernementales – ONG) status only for on-premises software donations registered with the Ministry of Territorial and only where such software is made Administration (MATD), including public utility accessible to the general public. Please visit the associations (associations reconnues d’utilité Microsoft Volume Licensing website for more publique – ARUP) recognized by the Council of information about licensing programs for Ministers and foreign associations authorized public library operations. by MATD.

Burundi Organizations must be non-profit associations Public libraries may qualify as an eligible (associations sans but lucratif – ASBL) nonprofit organization without charitable authorized by the Ministry of Interior; ASBL status only for on-premises software donations declared with municipal authorities and and only where such software is made operating on a non-profit basis for the public accessible to the general public. Please visit the benefit; or the Red Cross of Burundi. Microsoft Volume Licensing website for more


Cabo Verde Organizations must be legal entities Public libraries may qualify as an eligible (pessoas collectivas) declared of public utility nonprofit organization without charitable (declaradas de utilidade pública) by the Prime status only for on-premises software donations Minister or his/her delegates; or non-profit, and only where such software is made religious, or youth associations (associações) accessible to the general public. Please visit the registered with the Ministry of Justice. Microsoft Volume Licensing website for more


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Cambodia Organizations must be tax-exempt Public libraries may qualify as an eligible organizations approved by the Ministry of nonprofit organization without charitable Economy and Finance; non-governmental status only for on-premises software donations organizations (NGOs) (associations and and only where such software is made foundations) registered with the Ministry accessible to the general public. Please visit of Interior; or international NGOs (INGOs) the Microsoft Volume Licensing website for operating with a current memorandum of more information about licensing programs for understanding (MOU) with the Ministry of public library operations. Foreign Affairs and International Cooperation.

Cameroon Organizations must be public utility Public libraries may qualify as an eligible associations; NGOs approved by the MINATD; nonprofit organization without charitable or other associations that are declared with or status only for on-premises software donations authorized by the MINATD or local authorities and only where such software is made and operating on a non-profit basis for the accessible to the general public. Please visit public benefit. the Microsoft Volume Licensing website for


Canada Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for

Organizations must be: (1) charities; (2) tax exempt non-profit organizations operating on a nonprofit basis for the public benefit; (3) federal not-for-profit corporations; or (4) provincial non-profits.


Cayman Islands Organizations must be incorporated Public libraries may qualify as an eligible associations not for profit or charitable trusts nonprofit organization without charitable registered with the General Registry. status only for on-premises software donations


Central African Organizations must be associations or Public libraries may qualify as an eligible Republic non-governmental organizations (NGOs) nonprofit organization without charitable

(organisations non gouvernementales – ONG) status only for on-premises software donations approved or authorized by the government and only where such software is made and operating on a nonprofit basis for the accessible to the general public. Please visit the public benefit. Microsoft Volume Licensing website for more


Chad Organizations must be non-governmental Public libraries may qualify as an eligible organizations (NGOs) recognized by the nonprofit organization without charitable Directorate Charged with NGOs (Direction status only for on-premises software donations Chargée des ONG) or associations and only where such software is made declared with and authorized by the accessible to the general public. Please visit the central government. Microsoft Volume Licensing website for more


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Chile

China

Christmas Island

Cocos (Keeling) Islands

Colombia

Organizations must be foundations or corporations registered with the Ministry of Justice and operating as nonprofit institutions (including accredited collaborators of the National Youth Service – SENAME); neighborhood councils and community organizations registered in their respective municipalities; community organizations; or indigenous communities registered with CONADI.

Organizations must be registered with or recognized by relevant authorities as: (1) charitable organizations and charitable trusts; (2) foundations; (3) private non-enterpriseinstitutions; (4) social groups; (5) religiousorganizations; or (6) overseas NGOs.

Organizations must be deductible gift recipients (DGRs) endorsed by the Australian Taxation Office (ATO) or listed by name in the tax law; charities registered with the Australian Charities and Nonprofits Commission (ACNC); or income tax exempt not-for-profit organizations as defined by the ATO.

Organizations must be deductible gift recipients (DGRs) endorsed by the Australian Taxation Office (ATO) or listed by name in the tax law; charities registered with the Australian Charities and Nonprofits Commission (ACNC); or income tax exempt not-for-profit organizations as defined by the ATO.

Organizations must be: (1) non-profit organizations operating on a nonprofit basis for the public benefit; or (2) religious organizations.

Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.





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Comoros Organizations must be associations and/ Public libraries may qualify as an eligible or non-governmental organizations (NGOs) nonprofit organization without charitable (Organisation Non-Gouvernementales — ONG) status only for on-premises software donations declared with the relevant government Ministry and only where such software is made and operating on a non-profit basis for the accessible to the general public. Please visit public benefit. the Microsoft Volume Licensing website for


Congo Organizations must be associations Public libraries may qualify as an eligible (associations) declared with the Ministry of nonprofit organization without charitable Interior and Decentralization. status only for on-premises software donations


Congo (DRC) Organizations must be non-profit associations Public libraries may qualify as an eligible (associations sans but lucratif — ASBL) nonprofit organization without charitable or establishments of public interest status only for on-premises software donations (établissements d’utilité publique) registered or and only where such software is made approved by the Ministry of Justice; or foreign accessible to the general public. Please visit non-profit associations (associations sans the Microsoft Volume Licensing website for but lucratif de droit étranger) operating with more information about licensing programs for authorization of the President. public library operations.

Cook Islands Organizations must be incorporated societies Public libraries may qualify as an eligible registered with the Registrar of Incorporated nonprofit organization without charitable Societies and operating for the public benefit; status only for on-premises software donations registered charitable international trusts and only where such software is made registered with the Registrar of International accessible to the general public. Please visit Trusts; the Cook Islands Christian Church; or the Microsoft Volume Licensing website for the Cook Islands Red Cross Society. more information about licensing programs for


Costa Rica Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made

Organizations must be registered with or recognized by relevant authorities as: (1) tax deductible associations and foundations; (2) other foundations; (3) civil and sport associations; or (4) other associations. accessible to the general public. Please visit the


Côte d’Ivoire Organizations must be public utility Public libraries may qualify as an eligible associations (associations reconnues d’utilité nonprofit organization without charitable publique) recognized by the Minister of status only for on-premises software donations Interior; associations declared (associations and only where such software is made déclarées) with the local prefect or accessible to the general public. Please visit the administrative district head and operating on Microsoft Volume Licensing website for more a non-profit basis for the public benefit; or information about licensing programs for religious associations (associations cultuelles) public library operations. registered with the Ministry of Interior.

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Croatia Organizations must be designated as Public libraries may qualify as an eligible foundations, funds, religious communities, nonprofit organization without charitable or associations pursuing activities for public status only for on-premises software donations benefit as set forth in Article 7, Paragraph 7 of and only where such software is made the Law on Profit Tax of 2004, as amended. accessible to the general public. Please visit the


Curaçao Organizations must be nonprofit or non- Public libraries may qualify as an eligible governmental organizations with Public nonprofit organization without charitable Benefit Organization (Algemeen Nut Beogende status only for on-premises software donations Instelling – ANBI) or Institution Promoting and only where such software is made Social Welfare (Sociaal Beland Behartigende accessible to the general public. Please visit the Instelling – SBBI) tax exempt status; Microsoft Volume Licensing website for more foundations (stichtingen) or associations information about licensing programs for (verenigingen) pursuing public benefit public library operations. activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen

Cyprus Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organizations must be registered with or recognized by relevant authorities as: (1) approved charitable organizations (εγκριμένα φιλανθρωπικά ιδρύματα); or other organizations operating on a nonprofit basis for the public benefit, including (2) associations/societies (σωματείων) and foundations/institutions (ιδρυμάτων); and (3) international non-governmental organizations.


Czech Republic Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be associations (spolky); institutes (ústavy); social service providers (poskytovatelé sociálních služeb) registered with the Ministry of Labour and Social Affairs and the Ministry of Justice; foundations (nadace); endowment funds (nadační fondy); public benefit corporations (obecně prospěšné společnosti); and religious organizations (církevní organizace) registered with the Ministry of Culture. All organizations are registered with the Ministry of Justice unless stated otherwise.

Denmark Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be registered with or recognized by relevant authorities as: (1) tax deductible donations organizations; or (2) other organizations (associations, foundations, institutions, or religious communities) operating on a nonprofit basis for the public benefit.

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Djibouti Organizations must be associations Public libraries may qualify as an eligible (associations) recognized as being of public nonprofit organization without charitable utility (d’utilité publique) by presidential status only for on-premises software donations decree; or other associations declared with and only where such software is made relevant authorities and operating on a non- accessible to the general public. Please visit profit basis for the public benefit. the Microsoft Volume Licensing website for


Dominica Organizations must be charities approved by Public libraries may qualify as an eligible Order of the Cabinet; trusts and non-profit nonprofit organization without charitable organisations (NPOs) registered (or exempt status only for on-premises software donations from registration) with the Trusts and NPO and only where such software is made Supervisor and operating on a non-profit basis accessible to the general public. Please visit for the public benefit; or non-profit companies the Microsoft Volume Licensing website for registered with the Registrar of Companies more information about licensing programs for and operating on a non-profit basis for the public library operations. public benefit.

Dominican Public libraries may qualify as an eligible Republic nonprofit organization without charitable

status only for on-premises software donations and only where such software is made

Organizations must be registered with or recognized by relevant authorities as associations for public benefit or the provision of services to third parties (Asociaciones de beneficio público o de servicio a terceras personas).


Ecuador Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made

Organizations must be registered with relevant governing authorities as: (1) foundations (fundaciones) and nonprofit corporations (corporaciones sin fines de lucro); or (2) religious organizations (organizaciones religiosas).


Egypt Organizations must be associations Public libraries may qualify as an eligible or foundations—collectively known as nonprofit organization without charitable nongovernmental organizations (NGOs) status only for on-premises software donations ( )—registered with and only where such software is made the Ministry of Social Solidarity; or foreign accessible to the general public. Please visit the NGOs operating with a valid permit from the Microsoft Volume Licensing website for more Ministry of Social Solidarity. information about licensing programs for


El Salvador Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the

Organizations must be registered with or recognized by relevant authorities as: (1) public utility foundations and associations; (2) other foundations and associations ; (3) community development associations (ADESCOS); or (4) churches. Microsoft Volume Licensing website for more


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Equatorial Guinea Organizations must be associations Public libraries may qualify as an eligible (asociaciones) or non-governmental nonprofit organization without charitable organizations (NGOs) (organizaciones no status only for on-premises software donations gubernamentales) declared of public utility by and only where such software is made the Council of Ministers or recognized by the accessible to the general public. Please visit Ministry of Interior and Local Corporations; or the Microsoft Volume Licensing website for religious groups (grupos religiosos) registered more information about licensing programs for with the Ministry of Justice, Worship, and public library operations. Penitentiary Institutions.

Eritrea Organizations must be local or international Public libraries may qualify as an eligible non-governmental organizations (NGOs) nonprofit organization without charitable registered with the Ministry of Labour and status only for on-premises software donations Human Welfare. and only where such software is made


Estonia Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Ethiopia Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit

Organizations must be registered with or recognized by relevant authorities as: (1) civil society organizations operating on a nonprofit basis for the public benefit; or (2) religious organizations.


Falkland Islands Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made

Organizations must be registered with or recognized by relevant authorities as charities.


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Eswatini Organizations must be: (1) tax exempt organizations; (2) associations not for profit incorporated as companies limited by guarantee; or (3) the Baphalali Eswatini Red Cross Society.


Organizations must be registered with the Ministry of Justice and be organizations operating for the public interest as specified by the Tax and Customs Board; non-profit associations; foundations; or religious associations or religious societies.







Country Organizational Eligibility

Fiji Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit

Organisations must be registered with or recognized by relevant authorities as: (1) charitable institutions for tax deductible donations; (2) charitable trusts; (3) non-profit organisations; or (4) companies limited by guarantee. the Microsoft Volume Licensing website for


Finland Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organizations must be geographically located within Finland, including Åland Islands, as: (1) non-profit associations (rekisteröity yhdistys); (2) or foundations (säätiöt); or (3) religious communities (uskonnollinen yhdyskunta).


France Organizations must be nonprofit or Public libraries may qualify as an eligible nongovernmental organizations established nonprofit organization without charitable pursuant to association loi 1901, fondation loi status only for on-premises software donations 1987, local Civil Code, or fonds de dotation loi and only where such software is made 2008-776 and registered in the “Journal Officiel accessible to the general public. Please visit des Associations” or any other French the Microsoft Volume Licensing website for legal publication. more information about licensing programs for


French Guiana Organizations must be located in French Guiana and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the “Journal Officiel des Associations” or any other French legal publication.


French Polynesia Organizations must be located in French Public libraries may qualify as an eligible Polynesia and must be nonprofit or nonprofit organization without charitable nongovernmental organizations established status only for on-premises software donations pursuant to association loi 1901, fondation loi and only where such software is made 1987, local Civil Code, or fonds de dotation loi accessible to the general public. Please visit the 2008-776 and registered in the “Journal Officiel Microsoft Volume Licensing website for more des Associations” or any other French information about licensing programs for legal publication. public library operations.

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Faroe Islands Organizations must be associations (feløg) formed pursuant to written regulations (lóg or viðtøkur) and operating on a nonprofit basis for the public benefit.

Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations. Library Eligibility






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Gambia

Georgia

Germany

Ghana

Gibraltar

Organizations must be non-governmental organizations (NGOs) registered with the NGO Affairs Agency and/or associations or companies limited by guarantee incorporated with the Registrar of Companies.

Organizations must be registered with or recognized by relevant authorities as: (1) charitable organizations; (2) Non-Entrepreneurial (Non-Commercial) Legal Entities; or (3) religious organizations registered as Legal Entities of Public Law (LEPL).

Organizations must be corporations with tax benefits; associations operating on a nonprofit basis for the public benefit; or foundations operating on a nonprofit basis for the public benefit.

Organisations must be registered with or recognized by relevant authorities as: (1) charitable organisations; (2) non-governmental organisations (NGOs); (3) trusts; or (4) companies limited by guarantee operating on a nonprofit basis for the public benefit.

Organizations must be charities registered with the Charity Commissioners at the Supreme Court.






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Gabon Organizations must be associations recognized as of public utility and/or declared with their local prefecture and published in the Official Journal of the Republic of Gabon.









Greenland

Grenada Organizations must be registered benevolent societies or non-profit companies whose governing documents indicate they are operating on a non-profit basis for the public benefit; the Grenada Red Cross Society; or religious organizations incorporated by statute.



Guadeloupe Organizations must be located in Guadeloupe Public libraries may qualify as an eligible and must be nonprofit or nongovernmental nonprofit organization without charitable organizations established pursuant to status only for on-premises software donations association loi 1901, fondation loi 1987, local and only where such software is made Civil Code, or fonds de dotation loi 2008-776 accessible to the general public. Please visit and registered in the “Journal Officiel des the Microsoft Volume Licensing website for Associations” or any other French more information about licensing programs for legal publication. public library operations.

Guam Organizations must be recognized by the Public libraries may qualify as an eligible United States Internal Revenue Service (IRS) as nonprofit organization without charitable exempt from federal income tax under Section status only for on-premises software donations 501(c)(3) of the Internal Revenue Code (IRC). and only where such software is made


Guatemala Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations

Organizations must be registered with or recognized by relevant authorities as: (1) tax exempt civil associations (asociaciones civiles) or foundations (fundaciones); (2) non-governmental organizations (organizaciones no gubernamentales); (3) other civil associations or foundations; or (4) evangelical churches (iglesias evangélicas).


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Greece Organizations must be registered with or recognized by relevant authorities as: (1) public benefit foundations (κοινωφελη ιδρυματα); (2) charitable associations (φιλανθρωπικών σωματείων); (3) associations, foundations, or civil non-profit companies; or (4) ecclesiastical and religious communities (εκκλησιαστικές και θρησκευτικές κοινότητες).


Organizations must be registered with or recognized by relevant authorities as: (1) tax deductible donations organizations; or (2) other organizations (associations, foundations, institutions, or religious communities) operating on a nonprofit basis for the public benefit.






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Country

Organizations must be registered with or recognized by relevant authorities as: (1) tax exempt non-governmental development organizations (organizaciones no gubernamentales de desarrollo – ONGD) or churches (iglesias); (2) other ONGDs; or (3) civil associations (asociaciones civiles) and foundations (fundaciones).

Organizational Eligibility Library Eligibility

Guinea Organizations must be non-governmental Public libraries may qualify as an eligible organizations (NGOs) (organisations non nonprofit organization without charitable gouvernementales – ONG) or non-profit status only for on-premises software donations associations (associations) approved by and only where such software is made the Ministry of Territorial Administration accessible to the general public. Please visit and Decentralization (MATD); or religious the Microsoft Volume Licensing website for organizations approved by the General more information about licensing programs for Secretariat of Religious Affairs and registered public library operations. with MATD.

Guinea-Bissau Organizations must be associations Public libraries may qualify as an eligible (associações) or foundations (fundações) nonprofit organization without charitable operating on a non-profit basis for the public status only for on-premises software donations benefit whose statutes or a notarized extract and only where such software is made thereof have been published in the Diary of accessible to the general public. Please visit the Republic. the Microsoft Volume Licensing website for


Guyana Organizations must be benevolent societies or Public libraries may qualify as an eligible specially authorized societies registered with nonprofit organization without charitable the Registrar of Friendly Societies. status only for on-premises software donations


Haiti Organizations must be recognized as Non- Public libraries may qualify as an eligible Governmental Organizations Government nonprofit organization without charitable Assistance (NGOs) (Organisations Non- status only for on-premises software donations Gouvernementales – ONG) by the NGO Activity and only where such software is made Coordination Unit and/or be registered as legal accessible to the general public. Please visit entities (such as foundations or associations) the Microsoft Volume Licensing website for and operating on a non-profit basis for the more information about licensing programs for public benefit. public library operations.

Honduras

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Guernsey Organisations must be registered with or recognized by relevant authorities as: (1) charities; or (2) non profit organisations (NPOs) operating for the public benefit.










Hong Kong SAR Organizations must be nonprofit, non- Public libraries may qualify as an eligible governmental organizations or trusts nonprofit organization without charitable established by deed or otherwise and status only for on-premises software donations approved as charitable by the Inland Revenue and only where such software is made Department under Section 88 of the Inland accessible to the general public. Please visit the Revenue Ordinance. Microsoft Volume Licensing website for more


Hungary Organizations must be associations Public libraries may qualify as an eligible (egyesületek), foundations (alapítványok), nonprofit organization without charitable or nonprofit companies (nonprofit status only for on-premises software donations gazdasági társaságok) that have been and only where such software is made granted public benefit status by the accessible to the general public. Please visit the competent Company Registry Court; and/or Microsoft Volume Licensing website for more registered civil beneficiaries (regisztrált civil information about licensing programs for kedvezményezettek) recognized as eligible to public library operations. receive 1% of tax paid as defined in Section 4(1)(a) of Act CXXVI of 1996.

Iceland Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be registered with or recognized by relevant authorities as: (1) non-governmental organizations (félagasamtök); (2) private foundations with an approved charter (sjálfseignastofnanir með staðfesta skipulagsskrá); or (3) religious and life review organizations (trúfélög og lífsskoðunarfélög).

India Organizations must be registered societies, Public libraries may qualify as an eligible trusts, or Section 8 (formerly Section 25) nonprofit organization without charitable companies; AND hold a valid registration status only for on-premises software donations under the Foreign Contribution Regulations and only where such software is made Act (FCRA). accessible to the general public. Please visit the


Indonesia Organizations must be foundations (yayasan) Public libraries may qualify as an eligible approved as legal entities by the Ministry nonprofit organization without charitable of Law and Human Rights; incorporated status only for on-premises software donations associations (perkumpulan) approved as legal and only where such software is made entities by the Ministry of Law and Human accessible to the general public. Please visit the Rights; or societal organizations (organisasi Microsoft Volume Licensing website for more kemasyarakatan) registered with the Ministry information about licensing programs for of Home Affairs, provincial governor, or public library operations. local authorities.

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Iraq Organizations must be registered with or recognized by relevant authorities as: (1) public utility NGOs; (2) other NGOs (including foreign NGOs); or (3) Kurdish NGOs (including foreign NGOs).


Ireland Organizations must be approved bodies Public libraries may qualify as an eligible authorized for tax relief on donations; nonprofit organization without charitable charitable organizations registered with the status only for on-premises software donations CRA; sport bodies with tax exemption; or and only where such software is made companies limited by guarantee registered accessible to the general public. Please visit the with the CRO and operating on a nonprofit Microsoft Volume Licensing website for more basis for the public benefit. information about licensing programs for


Isle of Man Public libraries may qualify as an eligible nonprofit organization without charitable

Organizations must be registered with or recognized by relevant authorities as: (1) charities; or (2) religious charities exempted from registration.

status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Israel Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the

Organizations must be: (1) public institutions approved for tax deductions; (2) associations with certificate of proper management; (3) associations; (4) public benefit foundations with certificate of proper management; (5) public benefit foundations; (6) public endowments; or (7) religious endowments.


Italy Organizations must be associations Public libraries may qualify as an eligible (associazioni), foundations (fondazioni), nonprofit organization without charitable and social cooperatives (società cooperativi) status only for on-premises software donations registered as non-profit social utility and only where such software is made organizations (organizzazioni non lucrative di accessible to the general public. Please visit the utilità sociale – ONLUS); international NGOs Microsoft Volume Licensing website for more (organizzazioni non governativa – ONG) information about licensing programs for registered with the Ministry of Foreign Affairs public library operations. and International Cooperation; religious organizations (istituzioni religiose); or other organizations operating on a non-profit basis for the public benefit.

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Jamaica Organizations must be charitable organizations Public libraries may qualify as an eligible registered under the Charities Act, No. 32-2013 nonprofit organization without charitable (“Charities Act”). status only for on-premises software donations


Japan Organizations must be Specified Nonprofit Public libraries may qualify as an eligible Corporations (NPOs) certified by the city nonprofit organization without charitable government or prefectural government; Social status only for on-premises software donations Welfare Corporations approved by the city and only where such software is made government, the prefectural government and/ accessible to the general public. Please visit the or the Ministry of Health, Labour and Welfare; Microsoft Volume Licensing website for more Public Interest Associations and Foundations information about licensing programs for authorized by the Public Interest Commission; public library operations. or General Incorporated Associations of absolute nonprofit type (excluding mutual-benefit type) pursuant to the Corporation Tax Act.

Jersey Public libraries may qualify as an eligible nonprofit organization without charitable

Organizations must be registered with or recognized by relevant authorities as charities. status only for on-premises software donations


Jordan Organizations must be recognized by the Public libraries may qualify as an eligible Council of Ministers as eligible to receive nonprofit organization without charitable tax-deductible donations pursuant to Article status only for on-premises software donations 10(B) of the Income Tax Law (No. 34 of 2014); and only where such software is made and/or be societies or branches of foreign accessible to the general public. Please visit the societies registered with the Ministry of Social Microsoft Volume Licensing website for more Development or other legal organizations information about licensing programs for established by special law. public library operations.

Kazakhstan Organizations must be non-commercial Public libraries may qualify as an eligible organizations (NCOs) registered with the nonprofit organization without charitable Ministry of Justice and established as status only for on-premises software donations private institutions, public associations, and only where such software is made foundations, religious associations, and accessible to the general public. Please visit the charitable organizations. Microsoft Volume Licensing website for more


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Kenya

Kiribati

Korea

Organizations must be non-governmental organizations registered (or exempt from registration) with the NGO Coordination Board; companies limited by guarantee registered with the Registrar of Companies; societies registered (or exempt from registration) with the Registrar of Societies and operating on a nonprofit basis for the public benefit; trusts registered with the Ministry of Land, Housing & Urban Development; or community-based organizations registered with the Ministry of Labour, Social Security and Services and operating on a nonprofit basis for the public benefit.

Organizations must be societies registered with the Registrar of Incorporated Societies and operating on a non-profit basis for the public benefit; registered religious bodies; or the Kiribati Red Cross Society.

Organizations must be operating on a non-profit and non-governmental basis for the public benefit and be eligible to receive tax-deductible donations, including the following: Organizations registered in accordance with the Assistance for Non-Profit, Non-Governmental Organizations Act ( 비영리민간단체지원법 ); Public Service Corporations ( 공익법인 ); Social Welfare Foundations ( 공익법인 ); Social Cooperatives ( 사회적협동조합 ) and Social Cooperative Associations ( 사회적협동조합연합회 ); and organizations with Business or District License Codes of “82” or “80.”




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Kosovo Organizations must be non-governmental Public libraries may qualify as an eligible organizations (NGOs) with recognized public nonprofit organization without charitable benefit/beneficiary status; or registered as status only for on-premises software donations foreign or domestic NGOs (associations and only where such software is made and foundations) with the Ministry of Public accessible to the general public. Please visit Administration and operating on a non-profit the Microsoft Volume Licensing website for basis for the public benefit. more information about licensing programs for


Kuwait Organizations must be public welfare societies Public libraries may qualify as an eligible ro ,)الاندية( sbulc ,)جمعية النفع العام( nonprofit organization without charitable status only for on-premises software donations (snoitutitsni elbatirahc )المبرات الخيريةregistered with the Ministry of Social Affairs and only where such software is made and Labor. accessible to the general public. Please visit


Kyrgyzstan Organizations must be noncommercial Public libraries may qualify as an eligible organizations (NCOs) or religious organizations nonprofit organization without charitable registered with the Ministry of Justice. status only for on-premises software donations


Laos Organizations must be associations registered Public libraries may qualify as an eligible as legal entities with the Ministry of Home nonprofit organization without charitable Affairs and operating on a non-profit basis status only for on-premises software donations for the public benefit; religious organizations and only where such software is made registered with the Ministry of Home Affairs; or accessible to the general public. Please visit international non-governmental organizations the Microsoft Volume Licensing website for registered with the Ministry of Foreign Affairs. more information about licensing programs for


Latvia Public libraries may qualify as an eligible nonprofit organization without charitable

Organizations must be registered with relevant governing authorities as: (1) public benefit organisations (sabiedriskā labuma organizācijas); (2) associations (biedrību) and foundations (nodibinājumu); or (3) religious organizations.


Lebanon Organizations must be public utility Public libraries may qualify as an eligible organizations granted the status by decree nonprofit organization without charitable issued by the Council of Ministers; or status only for on-premises software donations associations approved by the Ministry of and only where such software is made Social Affairs or the Ministry of Youth and accessible to the general public. Please visit the Sports and registered with the Ministry of Microsoft Volume Licensing website for more Interior and Municipalities. information about licensing programs for


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Lesotho Organizations must be registered as non-profit Public libraries may qualify as an eligible companies with the Registrar of Companies nonprofit organization without charitable or as societies with the Registrar-General of status only for on-premises software donations Societies and operate on a non-profit basis for and only where such software is made the public benefit. accessible to the general public. Please visit


Liberia Organizations must be charitable private Public libraries may qualify as an eligible organizations registered with the Ministry of nonprofit organization without charitable Finance and approved as tax exempt pursuant status only for on-premises software donations to Sections 9 and 200(d) of the Liberia Revenue and only where such software is made Code; and/or international non-governmental accessible to the general public. Please visit organizations (NGOs) registered with the the Microsoft Volume Licensing website for Ministry of Foreign Affairs and accredited by more information about licensing programs for the Ministry of Planning and Economic public library operations. Affairs (MPEA).

Libya Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organizations must be registered with relevant governing authorities as nongovernmental organizations (including foreign non-governmental organizations) and must be operating on a nonprofit basis for the public benefit.


Liechtenstein Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations

Organizations must be registered with or recognized by relevant authorities as: (1) legal entities (juristische personen) certified for tax exemption; (2) public benefit foundations (gemeinnützige Stiftung); or (3) associations (Vereine).


Lithuania Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more

Organizations must be registered with or recognized by relevant authorities as: (1) organizations with beneficiary status (paramos gavėjo statusas by State Tax Inspectorate); (2) charity and sponsorship funds; (3) public institutions; (4) associations; or (5) religious organizations. information about licensing programs for


Luxembourg Public libraries may qualify as an eligible nonprofit organization without charitable

Organizations must be: (1) public benefit organizations; (2) nonprofit associations and foundations; (3) social impact societies with 100% impact shares; or (4) international nonprofit organizations.


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Macao SAR

Madagascar

Malawi

Malaysia

Organizations must be associations (社團 ) registered with the Identification Services Bureau (身份證明局 ) with an approved subsidy request from the Social Welfare Bureau, Education and Youth Affairs Bureau, or Labor Affairs Bureau.

Organizations must be non-governmental organizations (NGOs) (Organisations Non Gouvernementales – ONGs) approved by the regional Bipartite Committee and published in the Official Journal; organizations exempt from income tax and/or eligible to receive tax-deductible contributions pursuant to Articles 01.01.03(5) and 01.01.10(6) of the Madagascar Tax Code; associations (associations) or foundations (fondations) recognized as of public utility; or religious associations (associations cultuelles) registered with the Ministry of Interior and Decentralization.

Organizations must be non-governmental organizations (NGOs) registered (or exempt from registration) with the Non-Governmental Organisations Board; or religious organizations incorporated under the Companies Act or Trustees Incorporation Act.

Organizations must be registered with or recognized by relevant authorities as: (1) non-governmental organizations and institutions eligible for tax deductible gifts; (2) charitable trusts; (3) youth societies; (4) societies operating on a non-profit basis for the public benefit; (5) companies limited by guarantee operating on a non-profit basis for the public benefit; (6) Islamic trust endowments; or (7) mosques.





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Maldives Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organisations must be registered with or recognized by relevant authorities as: (1) charitable organisations; or (2) associations operating on a nonprofit basis for the public benefit.


Mali Organizations must be associations recognized Public libraries may qualify as an eligible as of public utility (associations reconnues nonprofit organization without charitable d’utilité publique) or declared (déclarées) with status only for on-premises software donations the Ministry of Territorial Administration or and only where such software is made state/district authorities and pursuing public accessible to the general public. Please visit the benefit activities; or religious associations Microsoft Volume Licensing website for more or congregations (associations cultuelles et information about licensing programs for congrégations religieuses) registered with the public library operations. Ministry of Territorial Administration.

Malta Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made

Organisations must be registered with or recognized by relevant authorities as: (1) tax exempt philanthropic organisations or nonprofit clubs; or (2) voluntary organisations (VOs). accessible to the general public. Please visit the


Marshall Islands Organizations must be non-governmental Public libraries may qualify as an eligible organizations recognized as pursuing tax nonprofit organization without charitable exempt activities as described in Section 122(1) status only for on-premises software donations (e) of the Income Tax Act (Title 48, Chapter 1). and only where such software is made


Martinique Organizations must be located in Martinique Public libraries may qualify as an eligible and must be nonprofit or nongovernmental nonprofit organization without charitable organizations established pursuant to status only for on-premises software donations association loi 1901, fondation loi 1987, local and only where such software is made Civil Code, or fonds de dotation loi 2008-776 accessible to the general public. Please visit the and registered in the “Journal Officiel des Microsoft Volume Licensing website for more Associations” or any other French information about licensing programs for legal publication. public library operations.

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Mauritania Organizations must be associations recognized Public libraries may qualify as an eligible as of public utility by the Ministry of Interior; or nonprofit organization without charitable other associations authorized by the Ministry status only for on-premises software donations of Interior and operating on a non-profit basis and only where such software is made for the public benefit. accessible to the general public. Please visit


Mauritius Organizations must be charitable institutions Public libraries may qualify as an eligible approved by the Mauritius Revenue Authority nonprofit organization without charitable (MRA) or other organizations (including status only for on-premises software donations charitable trusts, charitable foundations, and and only where such software is made associations) operating on a non-profit basis accessible to the general public. Please visit for the public benefit. the Microsoft Volume Licensing website for


Mayotte Organizations must be located in Mayotte Public libraries may qualify as an eligible and must be nonprofit or nongovernmental nonprofit organization without charitable organizations established pursuant to status only for on-premises software donations association loi 1901, fondation loi 1987, local and only where such software is made Civil Code, or fonds de dotation loi 2008-776 accessible to the general public. Please visit and registered in the “Journal Officiel des the Microsoft Volume Licensing website for Associations” or any other French more information about licensing programs for legal publication. public library operations.

Mexico Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit

Organizations must be registered with or recognized by relevant authorities as: (1) authorized donees; (2) CLUNI organizations; (3) other private charitable or assistanceorganizations operating on a nonprofit basisfor the public benefit; or (4) religiousassociations.


Micronesia Organizations must be nonprofit organizations Public libraries may qualify as an eligible (including international organizations) nonprofit organization without charitable established by Charter from the President or status only for on-premises software donations designated through appropriate executive and only where such software is made order and operating on a nonprofit basis for accessible to the general public. Please visit the the public benefit. Microsoft Volume Licensing website for more


Moldova Public libraries may qualify as an eligible nonprofit organization without charitable

Organizations must be registered with or recognized by relevant authorities and operating on a nonprofit basis for the public benefit as: 1) non-profit organizations (including public associations, foundations, and private institutions); or 2) Local Action Groups (LAGs).


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Monaco Organizations must be associations Public libraries may qualify as an eligible (associations), foundations (fondations), nonprofit organization without charitable or federations of associations (fédération status only for on-premises software donations d’associations), including religious associations, and only where such software is made accredited by, authorized by, and/or registered accessible to the general public. Please visit with the Ministry of State. the Microsoft Volume Licensing website for


Mongolia Organizations must be public benefit non- Public libraries may qualify as an eligible governmental foundations, associations, or nonprofit organization without charitable religious organizations registered with the status only for on-premises software donations General Authority for State Registration and/or and only where such software is made with local or provincial authorities. accessible to the general public. Please visit


Montenegro Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organizations must be registered with or recognized by relevant authorities as: (1) non-governmental organizations (nevladina organizacija), including associations (udruženje), foundations (fondаcijа), and foreign non-governmental organizations (foreign NGOs) (strana nevladina organizacija); or (2) religious communities. public library operations.

Montserrat Organizations must be non-profit Public libraries may qualify as an eligible organisations (NPOs) registered (or exempt nonprofit organization without charitable from registration) with the Non Profit status only for on-premises software donations Organization Register and operating on a and only where such software is made non-profit basis for the public benefit; non- accessible to the general public. Please visit profit companies registered with the Registrar the Microsoft Volume Licensing website for of Companies and operating on a non-profit more information about licensing programs for basis for the public benefit; charitable trusts public library operations. registered with the High Court or other relevant authority; and/or benevolent societies or specially authorized societies operating on a non-profit basis for the public benefit.

Morocco Organizations must be recognized public Public libraries may qualify as an eligible utility status associations or other associations nonprofit organization without charitable declared with local administrative authorities status only for on-premises software donations and operating on a non-profit basis for the and only where such software is made public benefit. accessible to the general public. Please visit the


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Mozambique Organizations must be local non-governmental Public libraries may qualify as an eligible organizations (NGOs) (organizações não- nonprofit organization without charitable governamentais) registered with the status only for on-premises software donations Ministry of Justice or international NGOs and only where such software is made registered with the Ministry of Foreign Affairs accessible to the general public. Please visit the and Cooperation. Microsoft Volume Licensing website for more


Myanmar Organizations must be Local non- Public libraries may qualify as an eligible governmental organizations (NGOs); nonprofit organization without charitable international non-governmental organizations status only for on-premises software donations (INGOs); or religious organizations registered and only where such software is made with the relevant registration committee of the accessible to the general public. Please visit the Ministry of Home Affairs. Microsoft Volume Licensing website for more


Namibia Organizations must be welfare organizations Public libraries may qualify as an eligible approved by the Minister of Finance in nonprofit organization without charitable consultation with the Minister of Health status only for on-premises software donations and Social Services; non-profit associations/ and only where such software is made companies (also known as Section 21 accessible to the general public. Please visit the companies) registered with the Companies Microsoft Volume Licensing website for more Registration Office; or trusts registered with the information about licensing programs for Master of the High Court and operating on a public library operations. nonprofit basis for the public benefit.

Nauru Organizations must be religious denominations Public libraries may qualify as an eligible recognized by the Cabinet or nonprofit nonprofit organization without charitable organizations registered or declared with local status only for on-premises software donations authorities and operating on a nonprofit basis and only where such software is made for the public benefit. accessible to the general public. Please visit the


Nepal Organizations must be social organizations Public libraries may qualify as an eligible and institutions approved by the Social Welfare nonprofit organization without charitable Council (SWC); organizations granted tax status only for on-premises software donations exemption by the Inland Revenue Department and only where such software is made pursuant to Section 2 of the Income Tax accessible to the general public. Please visit the Act, 2058 (2002); or associations (संस्थाहरु) Microsoft Volume Licensing website for more registered with the relevant district office of information about licensing programs for the Ministry of Home Affairs. public library operations.

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Netherlands Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be registered with or recognized by relevant authorities as: (1) associations (verenigingen) or foundations (stichtingen) with public benefit organization (Algemeen Nut Beogende Instelling – ANBI) status; (2) associations or foundations otherwise operating on a nonprofit basis for the public benefit; or (3) churches and other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

New Caledonia Organizations must be located in New Public libraries may qualify as an eligible Caledonia and must be nonprofit or nonprofit organization without charitable nongovernmental organizations established status only for on-premises software donations pursuant to association loi 1901, fondation loi and only where such software is made 1987, local Civil Code, or fonds de dotation loi accessible to the general public. Please visit the 2008-776 and registered in the “Journal Microsoft Volume Licensing website for more Officiel des Associations” or any other French information about licensing programs for legal publication. public library operations.

New Zealand Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the

Organisations must be registered with or recognized by relevant authorities and located in New Zealand or Tokelau as: (1) charities; (2) donee organisations; or (3) tax exempt not-for-profit organisations.


Nicaragua Organizations must be civil associations Public libraries may qualify as an eligible (asociaciones civiles), foundations nonprofit organization without charitable (fundaciones), federations (federaciones), or status only for on-premises software donations confederations (confederaciones) that are and only where such software is made tax exempt or have been issued a perpetual accessible to the general public. Please visit the identification number (número identificativo Microsoft Volume Licensing website for more perpetuo) by the Ministry of Governance’s information about licensing programs for Department of Registry and Control of public library operations. Associations and must be pursuing public benefit activities.

Niger Organizations must be non-governmental Public libraries may qualify as an eligible organizations (NGOs) (organisations non nonprofit organization without charitable gouvernementales – ONG), other associations status only for on-premises software donations (associations), or foreign NGOs (ONG and only where such software is made étrangères) registered with or operating accessible to the general public. Please visit the with the approval of local authorities and/ Microsoft Volume Licensing website for more or the Ministry of Interior, Public Security, information about licensing programs for Decentralization and Religious Affairs. public library operations.

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Nigeria Public libraries may qualify as an eligible nonprofit organization without charitable


Organizations must be registered with or recognized by relevant authorities as: (1) organizations determined eligible for tax deductible donations; (2) associations with incorporated trustees of a corporate body; or (3) companies limited by guarantee operatingon a nonprofit basis for the public benefit.

Niue Organizations must be incorporated trusts Public libraries may qualify as an eligible or societies. nonprofit organization without charitable


Norfolk Island Organizations must be deductible gift Public libraries may qualify as an eligible recipients (DGRs) endorsed by the Australian nonprofit organization without charitable Taxation Office (ATO) or listed by name in the status only for on-premises software donations tax law; charities registered with the Australian and only where such software is made Charities and Nonprofits Commission accessible to the general public. Please visit (ACNC); or income tax exempt not-for-profit the Microsoft Volume Licensing website for organizations as defined by the ATO. more information about licensing programs for


North Macedonia Organizations must be registered with or Public libraries may qualify as an eligible recognized by relevant authorities as: (1) nonprofit organization without charitable public interest organizations; (2) other status only for on-premises software donations associations and foundations operating on a and only where such software is made nonprofit basis for the public benefit; or (3) accessible to the general public. Please visit the religious organizations. Microsoft Volume Licensing website for more


Northern Organizations must be recognized by the Public libraries may qualify as an eligible Mariana Islands United States Internal Revenue Service (IRS) as nonprofit organization without charitable

exempt from federal income tax under Section status only for on-premises software donations 501(c)(3) of the Internal Revenue Code (IRC). and only where such software is made

accessible to the general public. Please visit the Microsoft Volume Licensing website for


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Norway Organizations must be companies (selskaper), Public libraries may qualify as an eligible foundations (stiftelser), associations nonprofit organization without charitable (sammenslutninger), or religious communities status only for on-premises software donations (livssynssamfunn) eligible to receive tax- and only where such software is made deductible donations pursuant to Section 6-50 accessible to the general public. Please visit the of the Norwegian Tax Act (Lov om skatt av Microsoft Volume Licensing website for more formue og inntekt (Skatteloven); and/ information about licensing programs for or companies, foundations, associations, public library operations. or religious communities registered in the Voluntary Register (Frivillighetsregisteret).

Oman Organizations must be registered with or recognized by relevant authorities as: (1) associations of public purpose; (2) other associations; or (3) sports clubs or committees.


Pakistan Organizations must be registered with or Public libraries may qualify as an eligible recognized by relevant authorities as: (1) nonprofit organization without charitable approved non-profit organizations (NPOs); (2) status only for on-premises software donations associations with charitable and not for profit and only where such software is made purposes (Section 42 Companies); (3) societies; accessible to the general public. Please visit (4) voluntary social welfare agencies; or (5) the Microsoft Volume Licensing website for international non-governmental organizations more information about licensing programs for (INGOs). public library operations.

Palau Organizations must be nonprofit corporations Public libraries may qualify as an eligible and corporations sole for ecclesiastical nonprofit organization without charitable purposes pursuing activities defined in Section status only for on-premises software donations 1002(w) of the Republic of Palau Public and only where such software is made Finance Laws, 40 PNC; or foreign eleemosynary accessible to the general public. Please visit corporations declared with the Registrar of the Microsoft Volume Licensing website for Corporations and operating on a non-profit more information about licensing programs for basis for the public benefit. public library operations.

Palestinian Organizations must be charitable associations Public libraries may qualify as an eligible Authority (الجمعيات الخيرية) or civil organizations nonprofit organization without charitable

registered with the status only for on-premises software donations ( (الهيئات الاهلية)Ministry of Interior (وزارة الداخلية) ) of the and only where such software is made Pالسلطة( ytirohtuA lanoitaN nainitsela accessible to the general public. Please visit .(الوطنية الفلسطينية the Microsoft Volume Licensing website for


Panama Organizations must be registered with or Public libraries may qualify as an eligible recognized by relevant authorities as: (1) nonprofit organization without charitable nonprofit educational or charitable institutions; status only for on-premises software donations (2) associations and foundations; or (3) religious and only where such software is made associations. accessible to the general public. Please visit the









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Papua Organizations must be charitable organizations Public libraries may qualify as an eligible New Guinea approved by the Commissioner General of nonprofit organization without charitable

the Internal Revenue Commission; non-profit status only for on-premises software donations companies registered with the Investment and only where such software is made Promotion Authority (IPA) and holding the accessible to the general public. Please visit the appropriate license from the Minister for Microsoft Volume Licensing website for more Finance; or associations registered with the information about licensing programs for IPA and operating on a nonprofit basis for the public library operations. public benefit.

Paraguay Organizations must be associations Public libraries may qualify as an eligible (asociaciones) or foundations (fundaciones) nonprofit organization without charitable recognized as public benefit entities (entidades status only for on-premises software donations de beneficio público). and only where such software is made


Peru Public libraries may qualify as an eligible nonprofit organization without charitable

status only for on-premises software donations

Organizations must be registered with or recognized by relevant authorities as: (1) associations and foundations approved for tax deductible donations; or (2) other associations, foundations or committees.

and only where such software is made accessible to the general public. Please visit the

Microsoft Volume Licensing website for more information about licensing programs for


Philippines Organizations must be registered with the Public libraries may qualify as an eligible Securities and Exchange Commission (SEC) nonprofit organization without charitable and able to specify non-stock, non-profit status status only for on-premises software donations through governing documents, a certificate and only where such software is made of tax exemption issued by the Bureau of accessible to the general public. Please visit the Internal Revenue (BIR), and/or accreditation Microsoft Volume Licensing website for more by the Philippine Council for NGO information about licensing programs for Certification (PCNC). public library operations.

Pitcairn Islands Organizations must be a UK charity registered Public libraries may qualify as an eligible with the UK Charity Commission and operating nonprofit organization without charitable in Pitcairn Islands; or a locally formed status only for on-premises software donations association whose governing documents and only where such software is made indicate they are operating on a non-profit accessible to the general public. Please visit the basis for the public benefit. Microsoft Volume Licensing website for more


Poland Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the

Organizations must be registered with or recognized by relevant authorities as: (1) public benefit organizations; (2) foundations; (3) associations; or (4) religious organizations.


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Portugal Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be: (1) legal entities of public utility; (2) private institutions of social solidarity; (3) non-governmental organizations; (4) religious organizations; or (5) non-governmental development cooperationorganizations.

Puerto Rico Organizations must be recognized by the United States Internal Revenue Service (IRS) as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).


Qatar Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be Charitable associations and foundations registered with the RACA; private foundations for the public benefit; other associations and nonprofit organizations registered with the MADLSA; sports clubs registered with the Ministry of Culture of Sports; or religious organizations and awqaf registered with the Ministry of Awqaf and Islamic Affairs.

Réunion Organizations must be located in Réunion and must be nonprofit or nongovernmental organizations established pursuant to association loi 1901, fondation loi 1987, local Civil Code, or fonds de dotation loi 2008-776 and registered in the “Journal Officiel des Associations” or any other French legal publication.


Romania Organizations must be registered as associations, foundations, federations, or religious associations, and operating on a nonprofit basis for the public benefit.


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Russia Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organizations must be: (1) non-commercial organizations; or (2) international noncommercial organizations.


Rwanda Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Organizations must be registered with or recognized by relevant authorities as: (1) national NGOs operating on a nonprofit basis for the public benefit; (2) faith-based organisations (FBOs); or (3) international non-governmental organisations (INGOs).

Saba Organizations must be nonprofit or non- Public libraries may qualify as an eligible governmental organizations with Public nonprofit organization without charitable Benefit Organization (Algemeen Nut Beogende status only for on-premises software donations Instelling – ANBI) or Institution Promoting and only where such software is made Social Welfare (Sociaal Beland Behartigende accessible to the general public. Please visit the Instelling – SBBI) tax exempt status; Microsoft Volume Licensing website for more foundations (stichtingen) or associations information about licensing programs for (verenigingen) pursuing public benefit public library operations. activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Saint Barthélemy Organizations must be located in Saint Public libraries may qualify as an eligible Barthélemy and must be nonprofit or nonprofit organization without charitable nongovernmental organizations established status only for on-premises software donations pursuant to association loi 1901, fondation loi and only where such software is made 1987, local Civil Code, or fonds de dotation loi accessible to the general public. Please visit the 2008-776 and registered in the “Journal Officiel Microsoft Volume Licensing website for more des Associations” or any other French information about licensing programs for legal publication. public library operations.

Saint Kitts Organizations must be companies limited by Public libraries may qualify as an eligible and Nevis guarantee registered as Non-Government nonprofit organization without charitable

Organisations (NGOs) with the Registrar of status only for on-premises software donations Companies; or charitable trusts established and only where such software is made pursuant to the Trusts Act (Cap. 5.19). accessible to the general public. Please visit the


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Saint Lucia Organizations must be non-profit companies Public libraries may qualify as an eligible and/or companies limited by guarantee nonprofit organization without charitable registered in the Registry of Companies and status only for on-premises software donations Intellectual Property (ROCIP) whose governing and only where such software is made documents indicate they are operating on accessible to the general public. Please visit the a non-profit basis for the public benefit; or Microsoft Volume Licensing website for more charitable international trusts established information about licensing programs for pursuant to the International Trusts Act. public library operations.

Saint Martin Organizations must be located in Saint Martin Public libraries may qualify as an eligible and must be nonprofit or nongovernmental nonprofit organization without charitable organizations established pursuant to status only for on-premises software donations association loi 1901, fondation loi 1987, local and only where such software is made Civil Code, or fonds de dotation loi 2008-776 accessible to the general public. Please visit the and registered in the “Journal Officiel des Microsoft Volume Licensing website for more Associations” or any other French information about licensing programs for legal publication. public library operations.

Saint Pierre Organizations must be located in Saint Pierre Public libraries may qualify as an eligible and Miquelon and Miquelon and must be nonprofit or nonprofit organization without charitable

nongovernmental organizations established status only for on-premises software donations pursuant to association loi 1901, fondation loi and only where such software is made 1987, local Civil Code, or fonds de dotation loi accessible to the general public. Please visit the 2008-776 and registered in the “Journal Officiel Microsoft Volume Licensing website for more des Associations” or any other French information about licensing programs for legal publication. public library operations.

Saint Vincent and Organizations must be non-profit companies Public libraries may qualify as an eligible the Grenadines incorporated pursuant to Section 326 of the nonprofit organization without charitable

Companies Act (No. 8 of 1994) and operating status only for on-premises software donations on a non-profit basis for the public benefit; and only where such software is made external companies registered with the accessible to the general public. Please visit the Registrar of Companies pursuant to Section Microsoft Volume Licensing website for more 341 of the Companies Act and operating on information about licensing programs for a non-profit basis for the public benefit; or public library operations. international trusts created for charitable purposes pursuant to Section 11 of the International Trusts Act, 1996, as amended, and registered with the Registrar of Trusts.

Samoa Organizations must be charitable trusts Public libraries may qualify as an eligible and charitable societies registered with the nonprofit organization without charitable Registrar of Incorporated Societies pursuant status only for on-premises software donations to the Charitable Trusts Act 1965; incorporated and only where such software is made societies registered with the Registrar of accessible to the general public. Please visit the Incorporated Societies pursuant to the Microsoft Volume Licensing website for more Incorporated Societies Ordinance 1952, as information about licensing programs for amended, and operating on a nonprofit basis public library operations. for the public benefit; or other organizations created by special legislation and operating on a nonprofit basis for the public benefit.

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San Marino Organizations must be non-commercial Public libraries may qualify as an eligible associations, foundations, or ecclesiastical nonprofit organization without charitable entities recognized by the Court Chancery. status only for on-premises software donations


São Tomé Organizations must be non-governmental Public libraries may qualify as an eligible and Príncipe organizations (NGOs) registered with the nonprofit organization without charitable

National Registry of NGOs under the authority status only for on-premises software donations of the Ministry of Justice. and only where such software is made


Saudi Arabia Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Senegal Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Serbia Organizations must be registered foundations, Public libraries may qualify as an eligible associations, or endowments operating on a nonprofit organization without charitable non-profit basis for the public benefit. status only for on-premises software donations


Seychelles Organizations must be associations registered Public libraries may qualify as an eligible with the Registrar of Associations and nonprofit organization without charitable operating on a non-profit basis for the public status only for on-premises software donations benefit; foundations registered with the and only where such software is made Seychelles International Business Authority and accessible to the general public. Please visit the established for charitable purposes; or the Red Microsoft Volume Licensing website for more Cross Society of Seychelles. information about licensing programs for


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Organizations must be non-governmental organizations approved by the Ministry of Interior; associations recognized as being of public utility by the Ministry of Interior; foundations recognized as being of public utility by the Ministry of Economy and Finance; or associations declared with the Ministry of Interior and operating on a non-profit basis for the public benefit.

Organizations must be: (1) public benefit associations ( other ((2 ;) جمعيات النفع العام and (snoitaicossa )هلية��الجمعيات اfoundations (��(3;)المؤسسات اهلية ) religiousorganizations (مية��س��المنظمات ا); or (4) Awqaf (Public Islamic Trust Endowments) .()وقاف العامة��ا







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Sierra Leone Organizations must be nongovernmental tax Public libraries may qualify as an eligible exempt organizations with a written ruling nonprofit organization without charitable from or agreement with the Commissioner status only for on-premises software donations General of the National Revenue Authority and only where such software is made pursuant to Sections 8 and 9 of the Income accessible to the general public. Please visit Tax Act, as amended; non-governmental the Microsoft Volume Licensing website for organizations (NGOs) registered with more information about licensing programs for the Ministry of Finance and Economic public library operations. Development (MoFED); companies limited by guarantee formed for purposes outlined in Section 22 of the Companies Act, as amended, and registered with the Office of the Administrator and Registrar-General; or community-based organizations (CBOs) registered with the Ministry of Social Welfare, Gender and Children’s Affairs or relevant local government.

Singapore Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations

Organizations must be registered with or recognized by relevant authorities as: (1) Institutions of a Public Character (IPCs); (2) charities; or other organizations operating on a nonprofit basis for the public benefit, including (3) charitable trusts registered as a body corporate; (4) societies; or (5) companies limited by guarantee.


Sint Eustatius Organizations must be nonprofit or non- Public libraries may qualify as an eligible governmental organizations with Public nonprofit organization without charitable Benefit Organization (Algemeen Nut Beogende status only for on-premises software donations Instelling – ANBI) or Institution Promoting and only where such software is made Social Welfare (Sociaal Beland Behartigende accessible to the general public. Please visit Instelling – SBBI) tax exempt status; the Microsoft Volume Licensing website for foundations (stichtingen) or associations more information about licensing programs for (verenigingen) pursuing public benefit public library operations. activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

Sint Maarten Organizations must be nonprofit or non- Public libraries may qualify as an eligible governmental organizations with Public nonprofit organization without charitable Benefit Organization (Algemeen Nut Beogende status only for on-premises software donations Instelling – ANBI) or Institution Promoting and only where such software is made Social Welfare (Sociaal Beland Behartigende accessible to the general public. Please visit Instelling – SBBI) tax exempt status; the Microsoft Volume Licensing website for foundations (stichtingen) or associations more information about licensing programs for (verenigingen) pursuing public benefit public library operations. activities; or churches or other religious organizations (kerkgenootschappen en hun zelfstandige onderdelen).

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Slovakia Organizations must be non-profit Public libraries may qualify as an eligible organizations, foundations, or non-investment nonprofit organization without charitable funds registered with the Ministry of Interior; status only for on-premises software donations civil associations registered in the Central and only where such software is made Register (except Odborové organizácie a accessible to the general public. Please visit zamestnávateľské organizácie, Združenia s the Microsoft Volume Licensing website for potvrdenou činnosťou, and Živnostenské more information about licensing programs for spoločenstvá); the Slovak Red Cross; or public library operations. Legal entities established by churches and religious organisations.

Slovenia Organizations must be nonprofit or non- Public libraries may qualify as an eligible governmental organizations designated as nonprofit organization without charitable Associations, Foundations, or Private Institutes status only for on-premises software donations licensed to engage in public benefit services, and only where such software is made or religious communities registered with the accessible to the general public. Please visit Ministry of Culture. the Microsoft Volume Licensing website for


Solomon Islands Organizations must be tax exempt pursuant Public libraries may qualify as an eligible to Section 16(1) of the Income Tax Act, and/ nonprofit organization without charitable or be charitable trusts registered with the status only for on-premises software donations Registrar of Companies or other organizations and only where such software is made established by special legislation and operating accessible to the general public. Please visit on a non-profit basis for the public benefit. the Microsoft Volume Licensing website for


Somalia Organizations must be non-governmental Public libraries may qualify as an eligible organizations (NGOs) and international nonprofit organization without charitable NGOs (INGOs) operating on a nonprofit status only for on-premises software donations basis for the public benefit and registered and only where such software is made with relevant national or regional authorities, accessible to the general public. Please visit which may include the following: in South the Microsoft Volume Licensing website for Central Somalia, the Ministry of Interior; in more information about licensing programs for Somaliland, the Ministry of National Planning public library operations. and Development (MNDP); or in Puntland, the Ministry of Planning and International Cooperation (MOPIC).

South Africa Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more

Organisations must be section 18A public benefit organisations; public benefit organisations; nonprofit organisations; non-profit companies operating on a non-profit basis for the public benefit; or trusts operating on a non-profit basis for the public benefit. information about licensing programs for


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South Sudan

Spain

Sri Lanka

St Helena, Ascension Tristan da Cunha

Suriname

Organizations must be non-governmental organisations registered with the Relief and Rehabilitation Commission (Ministry of Humanitarian Affairs and Disaster Management); or companies limited by guarantee registered with the Ministry of Justice and operating on a nonprofit basis for the public benefit.

Organizations must be registered with or recognized by relevant national or regional authorities as: (1) public utility organizations; (2) non-profit entities; (3) otherorganizations, such as associations, sportsclubs/federations, foundations, or non-profit/social initiative cooperatives, or (4)religious entities, all the foregoing operatingon a non-profit basis for the public benefit.

Organizations must be registered with or recognized by relevant authorities as: (1) charitable institutions approved for tax deductible donations; (2) non-governmental organizations (including international NGOs); (3) charitable trusts; (4) Mosques, Muslim charitable trusts, or wakfs; (5) religious trusts; or (6) companies limited by guarantee operating on a nonprofit basis for the public benefit.

Organizations must be charitable organizations approved by the Charity Commission for Saint Helena and registered with the Registrar of Charities.

Organizations must be foundations (stichtingen) operating on a non-profit basis for the public benefit.






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Sweden Organizations must be operating on a nonprofit basis for the public benefit as: (1) associations; (2) foundations; or (3) faith communities.


Switzerland Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Taiwan Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for public library operations.

Tajikistan

Organizations must be operating on a nonprofit basis for the public benefit as: (1) foundations; (2) associations; or (3) tax exempt corporations.).

Organizations must be non-profit or non-governmental organizations possessing a Notarized Certificate of Legal Entity and licensed by a department of the Central Government; or local organizations licensed by the relevant regional city or county government.


Tanzania Organizations must be registered with or recognized by relevant authorities as: (1) charitable organisations approved for tax deductible donations; (2) non-governmental organizations; or (3) religious organizations.


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Svalbard Organizations must be companies (selskaper), foundations (stiftelser), associations (sammenslutninger), or religious communities (livssynssamfunn) eligible to receive tax-deductible donations pursuant to Section 6-50 of the Norwegian Tax Act (Lov om skattav formue og inntekt (Skatteloven); and/or companies, foundations, associations,or religious communities registered in theVoluntary Register (Frivillighetsregisteret).


Organizations must be registered with or recognized by relevant authorities as: (1) public foundations; (2) public associations operating on a nonprofit basis for the public benefit; or (3) religious organizations.






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Thailand Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the Microsoft Volume Licensing website for more information about licensing programs for

Organizations must be registered with or recognized by relevant authorities as: (1) tax exempt organizations; (2) public benefit organizations; (3) foundations or associations; or (4) foreign NGOs.


Timor-Leste Organizations must be associations Public libraries may qualify as an eligible (associações), foundations (fundações), or nonprofit organization without charitable foreign legal bodies (pessoas colectivas status only for on-premises software donations estrangeiras) registered as Non-Governmental and only where such software is made Organizations (NGOs) (Organizações Não accessible to the general public. Please visit Governamentais – ONGs) with the National the Microsoft Volume Licensing website for Directorate of Registries and Notarial Services more information about licensing programs for under the Ministry of Justice. public library operations.

Togo Organizations must be national, international, Public libraries may qualify as an eligible or foreign associations (associations) nonprofit organization without charitable recognized as Non-Governmental status only for on-premises software donations Organizations (NGOs) (Organisations Non- and only where such software is made Gouvernementales – ONG); or religious accessible to the general public. Please visit organizations (organisations religieuses) the Microsoft Volume Licensing website for recognized by government decree. more information about licensing programs for


Tokelau Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit

Organisations must be registered with or recognized by relevant authorities and located in New Zealand or Tokelau as: (1) charities; (2) donee organisations; or (3) tax exempt not-for-profit organisations.


Tonga Organizations must have been granted Public libraries may qualify as an eligible tax exemption by His Majesty in Council nonprofit organization without charitable pursuant to Section 11(f) of the Income Tax status only for on-premises software donations Act, Cap. 68; and/or be charitable trusts or and only where such software is made incorporated societies registered with the accessible to the general public. Please visit the Registrar of Incorporated Societies; or be other Microsoft Volume Licensing website for more organizations established by special legislation information about licensing programs for and operating on a non-profit basis for the public library operations. public benefit.

Trinidad and Public libraries may qualify as an eligible Tobago nonprofit organization without charitable

status only for on-premises software donations

Organisations must be registered with or recognized by relevant authorities as: (1) charitable organisations; (2) sporting bodies; (3) non-profit organisations; or (4) benevolent societies and specially authorised societies.


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Tunisia

Turkey

Turks and Caicos Islands

Tuvalu

U.S. Virgin Islands

Uganda

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Organizations must be associations operating on a nonprofit basis for the public benefit.

Organizations must be registered with or recognized by relevant authorities as: (1) foundations with tax exempt status; or (2) other associations, foundations, or social cooperatives.

Organizations must be non-profit organizations listed in the NPO Register maintained by the NPO Supervisor (Financial Services Commission) or non-profit companies incorporated and/or registered with the Registrar of Companies pursuant to Part IVA of the Companies Ordinance, as amended.

Organizations must be approved as tax exempt by the Minister of Finance and Economic Planning pursuant to the Income Tax Act and/ or be religious bodies registered with the Ministry of Home Affairs.

Organizations must be recognized by the United States Internal Revenue Service (IRS) as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organisations must be Exempt organisations (including religious organisations) with the written ruling from the Commissioner General; non-governmental organisations (NGOs) registered with the National Bureau of NGOs (the Bureau); trusts and foundations registered with the Bureau; or community based organisations (CBOs) registered with the District Non-governmental Monitoring Committee (the DNMC).







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Ukraine Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made

Organizations must be: (1) charitable organizations; (2) public associations; (3) religious organizations; or (4) international nonprofit organizations..”


United Arab Public libraries may qualify as an eligible Emirates nonprofit organization without charitable


United Kingdom Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations

Organizations must be registered with or recognized by relevant authorities in their respective location: England and Wales, Scotland or Northern Ireland as: (1) registered charities; or (2) HMRC exempt charities or churches.


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Organizations must be: (١) associations and institutions of public benefit (الجمعيات registered (والمؤسسات ا��هلية ذات النفع العامat the federal level; (٢) acting bodies (الجهات in the field of sports operating on a (العاملةnonprofit basis for the public benefit; (٣) religious and charitable societies (الجمعيات non-governmental (٤) ;in Dubai (الدينية والخيريةorganizations (NGOs) (المنشآت ا��هلية) in Dubai; or organizations/entities operating on a nonprofit basis for the public benefit in one of the following free zones: (٥) Dubai International Financial Centre (DIFC) (مركز دبي International Humanitarian (المالي العالمي), (٦City (IHC) (المدينة العالمية للخدمات ا��نسانية), or (٧) Abu Dhabi Global Market (ADGM) (سوق أبو ظبي العالمي






United States

Uruguay

Uzbekistan

Vanuatu

Vatican City

Venezuela

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Organizations must be recognized by the Internal Revenue Service (IRS) as exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC).

Organizations must be registered with or recognized by relevant authorities as: (1) entities eligible to receive tax deductible donations; (2) civil associations and foundations; or (3) international NGOs.

Organizations must be charitable organizations as defined by law; religious organizations registered with the Ministry of Justice or its local agencies; or non-governmental non-commercial organizations (NGOs) as defined by law, which may include public associations, public foundations, and unions or associations of NGOs.

Organizations must be charitable associations, public foundations, or companies limited by guarantee registered and/or incorporated with the registrar appointed by the Vanuatu Financial Services Commission.

Organizations must be non-governmental organizations created by special statutes or a Motu Proprio issued by the Pope and operating on a nonprofit basis for the public benefit.

Organizations must be registered with or recognized by relevant authorities as: (1) tax exempt organizations (charitable, social assistance, or other nonprofit institutions); or (2) civil associations and foundations.







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Vietnam Organizations must hold appropriate licenses Public libraries may qualify as an eligible and permits as a Social Relief Establishment, nonprofit organization without charitable Charitable Fund (including private status only for on-premises software donations foundations), International NGO and only where such software is made (INGO), Association, or Scientific and accessible to the general public. Please visit Technological Organization (STO) pursuing the Microsoft Volume Licensing website for charitable activities. more information about licensing programs for


Wallis and Futuna Organizations must be located in Wallis Public libraries may qualify as an eligible and Futuna and must be nonprofit or nonprofit organization without charitable nongovernmental organizations established status only for on-premises software donations pursuant to association loi 1901, fondation loi and only where such software is made 1987, local Civil Code, or fonds de dotation loi accessible to the general public. Please visit 2008-776 and registered in the “Journal the Microsoft Volume Licensing website for Officiel des Associations” or any other French more information about licensing programs for legal publication. public library operations.

Yemen Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations

Organizations must be registered with or recognized by relevant authorities as: (1) associations (جمعيات أهلية) operating on a nonprofit basis for the public benefit; (2) foundations (مؤسسات أهلية); or (3) foreign/international NGOs (المنظمات غير الحكومية .(ا��جنبية


Zambia Organizations must be Public Benefit Public libraries may qualify as an eligible Organizations (PBOs) approved by the nonprofit organization without charitable Minister of Finance and/or non-governmental status only for on-premises software donations organizations (NGOs) registered with and only where such software is made the Registrar for NGOs of the Ministry of accessible to the general public. Please visit the Community Development, Mother and Microsoft Volume Licensing website for more Child Health. information about licensing programs for


Zimbabwe Public libraries may qualify as an eligible nonprofit organization without charitable status only for on-premises software donations and only where such software is made accessible to the general public. Please visit the

Organizations must be registered with or recognized by relevant authorities as: (1) private voluntary organizations (PVOs); (2) trusts operating on a nonprofit basis for the public benefit; (3) companies limited by guarantee operating on a nonprofit basis for the public benefit; (4) religious groups; or (5) international PVOs.


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