Annual Disclosure of Payments to Suppliers
To provide additional transparency on how ICANN spends the funds that have been entrusted to it, ICANN publishes information regarding aggregate levels of payments made to ICANN's suppliers within each fiscal year.1 This is in addition to the financial reporting provided within ICANN's Form 990 filings with the U.S. Internal Revenue Service.
For the purposes of this disclosure, a vendor or supplier is considered to be a third party entity that is engaged by ICANN through contract to provide specific goods or services to ICANN in fulfillment of ICANN's mission. Staff costs, contributions, sponsorships, grants, and other similar transactions are not considered to be in scope. The minimum threshold for reporting will be identified each fiscal year.
Disclosure must be conducted in compliance with all applicable laws and contractual obligations. At times, ICANN will be limited in its ability to provide a specific disclosure, for example to comply with laws (including all relevant data protection and privacy laws), contractual obligations, or to protect sensitive or privileged information. In such instances, ICANN will first try to identify whether some information may be provided in a consolidated or an anonymized manner prior to making a determination disclosure is not possible. For example, due to the unique nature of contracts and services provided, information on payments towards ICANN's leases and insurance coverages will be provided at a consolidated level across suppliers within each category.
In support of its transparency obligations, ICANN considers the impact of confidentiality obligations within contracts. For more information on ICANN's general practices for vendor non-disclosure agreements and confidentiality obligations, click here.
This transparency initiative is designed to complement existing financial reporting frameworks and to further enhance clarity and accessibility of our financial information. Starting with FY24, ICANN will target to release this information within 120 days of the conclusion of the fiscal year.
More information on ICANN's financials, including performance, guidelines, policies, and procedures including United States Tax Returns information may be found here. ICANN's Internal Revenue Service (IRS) Form 990 Filings are also posted in Historical Financial Information for full reference.
1 This initiative was launched, starting with fiscal year 2022, to address implementation guidance received from the Cross-Community Working on Enhancing ICANN Accountability.