HQ26NF107_RFI for a review of fundraising regulations and tax deductibility requirements

The Private Partnerships Division (PSP) leads WFP’s engagement with the private sector and private donors, with the objective of maximizing the organization’s impact and strengthening its long-term financial sustainability. PSP is implementing an ambitious global strategy to raise an additional USD 1.3 billion over the next five years by significantly expanding contributions from individual supporters and corporate partners worldwide. This strategy focuses on securing high-impact technical partnerships, signing major new corporate agreements, strengthening existing relationships, and building a global base of one million individual donors.

WFP has identified private fundraising as a strategic priority and has structured its approach around two distinct but complementary streams: Individual Giving and Corporate Partnerships. Across both streams, PSP aims to expand WFP’s fundraising footprint in established and emerging markets, while diversifying donor segments and fundraising channels.

Individual Giving has evolved from a predominantly digital model into a digital-first, multi-channel fundraising operation. It now encompasses online acquisition alongside offline channels such as face-to-face fundraising, direct response television (DRTV), telemarketing, print advertising, and direct mail. These activities are increasingly implemented across multiple jurisdictions, reflecting the global scale of WFP’s individual donor base.

Corporate Partnerships span a wide range of engagement models. Since 2004, WFP has worked with companies through traditional financial contributions as well as more strategic collaborations, including in-kind support, pro bono or expert services, technical innovation, and advocacy. Many corporate partners also mobilize employees and consumers through fundraising and awareness-raising campaigns conducted across multiple countries.

Tax incentives for charitable giving are a particularly important driver of donor behaviour, especially for corporate donors and high-value individual supporters. Tax deductibility is often viewed as a marker of legitimacy and can materially influence donation decisions. While WFP, as part of the United Nations system, benefits from privileges and immunities under international law, donations to international organizations are not consistently recognized as tax deductible under domestic tax regimes. In several priority fundraising markets, contributions to WFP do not currently benefit from direct tax relief, despite the existence of charitable tax incentive frameworks applicable to domestic or accredited international entities.

Although WFP does not provide tax or legal advice to donors or partners, it is critical for the organization to maintain a clear internal understanding of the tax and regulatory considerations associated with both Individual Giving and Corporate Partnerships. This understanding enables WFP to structure fundraising and partnership models appropriately, identify potential reputational and other risks, define clear boundaries regarding what WFP can and cannot facilitate, and ensure consistent and accurate messaging to donors and partners.

The purpose of this RFI is to identify tax consulting companies or law firms (hereinafter “company” or “supplier”) with expertise in fundraising regulations, nonprofit law, and tax deductibility requirements for potential future engagement with both individuals and corporate donors.

WFP requires legal advisory support capable of addressing regulatory frameworks across all the countries listed above. This may include firms with or without a global physical presence, provided they demonstrate a robust and comprehensive understanding of cross‑border international fundraising and tax legislation, including the ability to operate effectively across jurisdictions beyond those in which they are physically located.

The findings will inform how WFP structures a subsequent competitive procurement process leading to the establishment of a either a Contract or a Long‑Term Agreement.