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Transparency & Independence

At the WHO Foundation, we are committed to transparency, accountability, and integrity in all aspects of our work. To help you understand how we operate, we want to share some details about our fundraising practices.

Who we are

  • The WHO Foundation is an independent Swiss non-profit organization that mobilizes private and philanthropic support for WHO and its mission. 
  • As a donor to WHO, the WHO Foundation provides funding through grant allocation letters, specifying how funds are intended to be used. 
  • We collaborate with WHO program teams to identify opportunities, but WHO’s health policies and programmatic decisions remain fully independent. 

Our relationship with WHO is outlined in our Affiliation Agreement.

We believe trust depends on openness. That’s why we:

  • Publish annual reports on our website
  • Publish audited financial statements each year
  • Share donor contributions publicly, including source, amount, and use

How we accept gifts

All gifts must advance public health in line with WHO’s General Programme of Work and align with the principles of WHO’s Framework for Engagement with Non-State Actors (FENSA). To ensure this, we have developed a Gift Acceptance Policy and procedures: 

  • Every prospective donor undergoes compliance screening, including legal review, research, and external due diligence to identify reputational risks or conflicts of interest.

  • Gifts exceeding US$100,000 are reviewed by our Gift Acceptance Committee to ensure alignment with our mandate and risk policies. A gift is only accepted once these reviews have been completed.

  • We do not accept funds from the arms or tobacco industries, consistent with FENSA’s industry exclusions, or from any party under UN or relevant jurisdiction sanctions.

FAQs about our Gift Acceptance Policy and procedures can be found here.

Donor recognition & anonymity

  • We publicly acknowledge contributors for gifts of US$100,000 or more. In line with GDPR and other data protection rules, we always request donor permission before disclosing their information to the public.

  • Some donors opt for anonymity for privacy, safety, or other reasons. However, no gift or donor is ever unknown to the WHO Foundation; the same due diligence standards apply to all donors. From 2021–2024 (as of September 2025), unnamed contributors accounted for about 5% of total funds raised.

How funds flow to WHO

  • Once a gift is accepted, we issue a grant allocation letter to WHO that specifies purpose and intended use.

  • We apply a single, shared indirect rate agreed with WHO to avoid duplicative overheads (i.e., no separate overhead on top of WHO’s Programme Support Costs).

  • Funds are transferred to WHO (or other grantees, where applicable), which then allocates them to the relevant programs and offices for their intended use. 

We work with WHO to report on the use of funds, notably the achievement of intended outcomes and in line with existing reporting processes at WHO.

We invite from any source the reporting of concerns with how funds are used or other violations of laws or our policies. This is possible through our Whistleblowing platform, including an external reporting service.

Our commitment

The WHO Foundation mobilizes resources for urgent global health challenges while safeguarding WHO’s integrity and independence. We remain dedicated to strengthening transparency and building trust with partners and the public.

To promote openness and accountability, we regularly publish:

If you have any questions or suggestions, please contact us.

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