Hi everyone,

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 found at http://meta.wikimedia.org/wiki/Wikimedia_Espa%C3%B1a/Borrador_de_estatutos/e... (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 tax-deductibility.

== 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 association.

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 months.

== 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 http://www.wikimedia.org.es/ and Meta at http://meta.wikimedia.org/wiki/Wikimedia_Espa%C3%B1a. 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.

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I hope that was helpful. If you have any questions, please feel free to ask Miguel or me on this list.

Best regards,