Following Sebastien, I'd like to share some of our practices
regarding governance and accountability.
== Overview ==
"Wikimedia España" is a Spain-based non-profit membership
association created in 2011. Its primary governing document are the bylaws
(English and Spanish version). There are also several documents
("Reglamentos") that regulate
internal processes. The purpose of the association is to promote, directly
or indirectly, the distribution, improvement and support of all
initiatives that support free access, use, study, modification and
redistribution of content, like the projects hosted and supported by the
Wikimedia Foundation, Inc.
Wikimedia España was registered as a non-profit in the National Register
of Associations on February 2011, and successfully accepted on April 2011.
It seeks to become an "Asociación de Utilidad Pública" (AUP, "Public
use/interest association"). According to the law, two years must pass
after the succesful registration of April 2011, after which time we will
have to show the required documentation of the last two years (financial
reports, yearly reports, VAT statements, certifications, etc). One of the
benefits of becoming AUP is that donors will have up to 25% of
== Governance ==
=== Members General Assembly ===
The governance structure of Wikimedia España is defined in parts by the
Spanish civil code and the Law of Associations (LODA) which requires that
each membership association have a written charter, regular meetings of
the Members Assembly, a Board, and some minimum rights for each member
that cannot be abrogated. Beyond those basics, membership associations are
free to structure themselves according to their own needs.
Wikimedia España has two "governing bodies": the Members General Assembly
and the Board. The General Assembly happens at least once a year. Among
its responsibilities are electing the Board, approving rules of
procedure, determining membership fees (currently €30 per year).
We have currently 69 members. All are active members, entitled to attend,
speak, file motions, and vote at the General Assembly.
=== Board ===
The Board has 8 members elected for three years. The procedure for an
election involves open lists, and consists of a group of members
submitting an open list to fill all the posts. This means that individuals
that belong to one list may not be elected to enter the Board, even if the
rest of people of that list are. Currently the Chair is Jorge Sierra, the
Vice-Chair is yours truly, the Secretary is Marcos Tallés and the
Treasurer is Miguel García. Per our bylaws, there must be at least three
other Board members.
Members of the Board engage in the day-to-day activities of the
association, and are charged with programming, coordinating and executing
activities of the association; directing and supervising its
administrative and economic management and approving any agreement or
legal document; subjecting, to the approval of the General Assembly, the
annual balance sheet and budget, the annual report and the project of
activities, as well as any other proposals it decides to present; deciding
on the admission of new members, and other things.
Most of our work is one on our board wiki, board mailing list and
irregular phone conferences. Access to the wiki is limited to the Board
and members who help with certain projects. Time commitment for board
members varies. Board members do not receive any kind of salary from the
Wikimedia España has no staff.
== Auditors ==
Any member may call for an external auditor. All members can request
access to the books, and it must be given to them. Every year the Spanish
Treasury reviews our accounts. Please see the next section.
Our fiscal year is the calendar year, with all the disadvantages that
brings from an operations perspective. Spanish non-profit tax law requires
that annual reports for charitable organizations must be
presented according to the calendar year, regardless of whether the
organization chooses a different tax law.
== Government regulations ==
Spain consists of seventeen autonomous regions (+ Ceuta and Melilla).
Independently of the region of Spain where an organization is based, all
are subject to the LODA and other national laws and regulations.
Spanish law requires disclosure of financial accounts for
non-profit organizations, regardless of size. The tax office requires
annual reports, but those are covered by the same privacy regulations
applying to individual tax returns and are therefore not available to the
general public. Value Added Tax reports must be submitted every three
== Finance & legal ==
The organization's finances are governed by the laws of Spain, rules of
procedure approved by the Members General Assembly.
Every year we must submit the "Informe de Actividades Económicas" (IAE,
Financial Activities Report), which is examined by the Spanish Treasury.
== Transparency ==
Main vehicle for transparency are our website at
and Meta at
. The Board publishes
trimonthly reports as well as irregular progress reports on individual
projects. All our reports can be accessed on meta.
In addition, Wikimedia España maintains a wiki (open to members, one-time
registration is required) aimed mostly at our members for discussions on
the Members General Assembly and other current topics.
I hope that was helpful. If you have any questions, please feel free to
ask Miguel or me on this list.