Federation Internationale De Football Association

“Fifa has a single class of members. Members have the right to take part in the fifa congress, to draw up proposals for inclusion in the agenda of a congress, to nominate candidates for the fifa presidency, to take part in competitions organized by fifa, to take part in fifa's assistance and development programs, and to exercise all other rights arising from the fifa statutes and other regulations. Each member has one vote in the congress and is represented by its delegates. During their term of office, members of the council committee may not be appointed as delegates for their association. Only the members may propose candidatures for the office of fifa president. A candidature for the office of fifa president is valid if supported by a total of at least five members. The congress agenda shall include the following mandatory items; a declaration that the congress has convened and composed in compliance with the statutes; approval of the agenda; an address by the president; appointment of five members to check the minutes; appointment of reviewers; suspension or expulsion of a member (if applicable); approval of the minutes of the preceding congress; activity report (containing the activities since the last congress); report from the audit and compliance committee; presentation of the consolidated and revised balance sheet and the profit and loss statement; approval of the financial statements; approval of the budget; admission for membership (if applicable); votes on proposals for adopting and amending the statutes, the regulations governing the application of the statutes and the standing order of the congress (if applicable); discussion of proposals submitted by the members and the executive committee within the period stipulated (if applicable); appointment of auditors (if applicable); election or dismissal of the president and/or the female member of the executive committee as well as installation or dismissal of the vice-presidents and the other members of the executive committee (if applicable); election or dismissal of the chairmen, deputy chairmen and members of the judicial bodies and of the chairman, deputy chairman and members of the audit and compliance committee (if applicable); and vote on the designation of the host country of the fifa world cuptm final competition (if applicable).”

“Explanation for lines 7a and 7b are combined below. Over the past years, fifa has progressively adopted a wide range of governance reforms that reflect the views of the football community in order to meet the evolving needs of the modern game. This work continued with the step taken in zurich on february 26, 2016 when the extraordinary fifa congress approved a set of reforms presented by the 2016 fifa reform committee and comprised of thirteen representatives from around the globe. These principles and recommendations were incorporated into an amended version of the fifa statutes, resulting in significant modifications to fifa's institutional structure and operational processes, and making the organization more transparent and accountable. The reforms, effective in 2016, focused on three guiding principles: principals of leadership to effect cultural change at fifa, principles of governance reforms and principles to foster greater participation of member association and other stakeholders. Fifa structure: the supreme and legislative body of fifa is the fifa congress. The congress has 211 members which are made up of, and appointed by, all the member associations. The fifa president chairs the congress. The president's role includes appraisal of the secretary general; proposing appointment or dismissal of secretary general; and preparing business of the council and the congress. President has no right to vote at the congress and only one ordinary vote in fifa council. The supreme and oversight body of fifa is the fifa council. The council is chaired by the president and is responsible for setting actions required to effectively execute that strategy. The council consists of the president, elected by the congress in the year following fifa world cup, 8 vice-presidents and 28 members, elected by the memeber associations at their respective confederation congresses. The president and the other member of the council are elected for a term of four years, and they may serve for no more than three terms of office - whether consecutive or not. The election of the council members is now supervised by the governance committee. To improve the efficiency of the decision-making process, the number of standing committees was reduced from 26 to 9, with some key committees - development, governance and finance - now required to include a strict quota of independent members. Standing committees advise and assist the council in their respective fields of function and report to the council. Members of the standing committees may at the same time be members of the council, with the exception of the member of the governance committee, the independent members of the finance committee and the independent members of the development committee. All business connections between individual council members, including companies or organizations represented by them, and fifa are disclosed in note 34 to the consolidated financial statement of fifa. The general secretariat carries out all of the competition-related, operative and administrative duties of fifa under the direction of the secretary general. The secretary general is the chief executive officer (ceo) of fifa. There are two deputy secretaries general, one responsible for football matters and one responsible for administration matters. The secretary general appoints the managerial staff and the staff in the general secretariat. The detailed duties, powers and responsibilities of the fifa general secretariat are regulated by the fifa governance regulations, based on the fifa statues. Independent fifa review committees - fifa has several independent committees, including the audit and compliance committee and the judicial bodies (the disciplinary committee, the ethics committee and the appeal committee). The independent committees, as well as their individual members, conduct their activities and perform their duties entirely independently but always in the interests of fifa and in accordance with the”

“-greater recognition and promotion of women in football with a minimum of one female representative elected as a council member per confederation, promotion of women as an explicit statutory objective of fifa to create a more diverse decision-making environment and culture -disclosure of individual compensation on an annual basis of the fifa president, all fifa council members, the secretary general and relevant chairpersons of independent standing and judicial committees -enchanced control of money flows: under the reforms, a fully independent audit and compliance committee is responsible for reviewing and overseeing all processes and money flows, and the respective roles and responsibilities of the congress, the council, the finance committee, the general secretariat, and the development committee are more clearly defined with respect to fifa's revenue and expenses. -universal good governance principles for confederations and member associations, such as compulsory annual independent audit reports as well as independent judicial bodies to ensure a separation of powers on all levels of football structures. -fifa's commitment to human rights to be enshrined in the fifa statutes. -new football stakeholder committee to ensure greater transparency and inclusion through broader stakeholder representation (including players, clubs and leagues). The fifa statutes and fifa governance regulations foresee a close engagement with members of the international football community - i.e., member associations, confederations, leagues, clubs, players, and relevant experts. 2026 fifa world cup bidding process reforms: fifa has developed the process through which bids are evaluated, by significantly improving the assessment mechanisms and by introducing new additional elements: 1) 2026 bid evaluation task force: analysing and assessing the different aspects of such a complex endeavour requires very specific knowledge in different areas, from the technical expertise to the legal and commercial implications involved. For the purpose of carrying out this evaluation, fifa had established a group to be composed of certain members of the fifa administration with the relevant expertise, the chairman of fifa's audit and compliance committee, the chairman of fifa's governance committee and a member of the organizing committee for fifa competitions. 2) independent audit company: a representative of the appointed independent audit company acted as an observer of the bid evaluation process and the activities carried out by the 2026 bid evaluation task force. Following the publication of the bid evaluation report by the 2026 bid evaluation task force, the fifa council designated the two bids - the one jointly submitted by the canadian soccer association, the mexican football association and the united states soccer federation, as well as the one submitted by the moroccan football association - to be voted on by the 68th fifa congress. On june 13, 2018, the 68th congress designated the united bid (canada, mexico and usa) as hosts of the 2026 fifa word cup.”

“The form 990 was prepared by fifa's finance department based upon fifa's financial statements. The return has been discussed with fifa's outside swiss counsel and us tax counsel.”

“Persons performing any activity for fifa or before being elected or appointed are required to disclose any personal interests that could be linked with their prospective activities. Persons performing any activity for fifa are required to avoid any situation that could lead to conflicts of interest. Conflicts of interest arise if persons bound by fifa's code of eithics have, or appear to have, private or personal interests that detract from their abliity to perform their duties with integrity in an independent and purposeful manner. Private or personal interests include gaining any possible advantage for the persons bound by the fifa code of ethics themselves, their family, relatives, friends and acquaintances. Persons bound by the fifa code of ethics may not perform their duties in cases with an existing or potential conflice of interest. Any such conflict is required to be immediately disclosed and notified to the organization for which the person bound by the fifa code of ethics performs his duties. If an objection is made concerning an existing or potential conflict of interest of a person bound by the fifa code of ethics, it shall be reported immediately to the organization for which the person bound by the fifa code of ethics performs his duties for appropriate measures. All council members and all fifa directors must annually sign a confirmation with regard to conflicts of interests and related parties. The investigatory chamber is charged with investigating potential breaches of the fifa code of ethics on its own initiative and at its full and independent discretion. If a prima facie case is found, the investigatory chamber will open investigation proceedings and conduct appropriate inquiries. If a recommendation is made for sanctioning, the party's sanctionable conduct and possible rule breaches are indicated in a final report to the adjudicatory chamber. The adjudicatory chamber reviews the report and decides whether further investigation is appropriate, whether to dismiss the case, or whether the case should be adjudicated. It is essential that conflicts of interest are identified and managed appropriately. Fifa has established a set of internal processes to ensure that any such potential conflicts of interest are swiftly identified, which include: annual declarations by fifa employees, the fifa management and council members of potential related-party transactions; eligibility reviews of council members and the secretary general; and assessments of procurement processes relating to any potential conflicts of interest with suppliers. Related-party disclosures by council members are managed by the governanace committee. The 2017 edition of the fifa code of conduct emphasizes the importance of identifying potential conflict of interest. Fifa team members are required to identify, report and escalate any such potential conflict of interest to their line managers and to the fifa compliance division, as well as in an annual disclosure.”

“Compensation process - the compensation sub-committee, as defined in art. 51 of the fifa statutes, was established by the audit and compliance committee, and consists of the chairperson of finance committee, the chairperson of the audit and compliance committee, and a third member who is jointly appointed by the two chairpersons. The third member must fulfill the independence criteria as defined in the fifa governance regulations. The compensation sub-committee is responsible for defining the secretary general. No parties other than the sub-committee have the right to define the compensation of these individuals. The sub-committee also monitors compliance with the compensation rules, which describe the principles, practices and standards for the president, the vice-presidents, the members of the council, and the secretary general, as well as the compensation of the chairperson of the audit and compliance committee and the costs of the judicial bodies are published annually.”

“Fifa statues, code of ethics, disciplinary code, laws of the game and financial reports are available online at www.fifa.com.”

“A key component of the audit and compliance committee's mandate, as stipulated in the fifa statutes, is to oversee the distribution and flow of development of funds. Supported by the audit and compliance committee, the fifa administration worked to provide much-needed development funding while also ensuring that appropriate controls were in place. By doing so, fifa supports its members in two ways: by providing expertise to help them strengthen their controls, and by allowing them to carry on developing football. The administration is intent on ensuring that fifa's activities are conducted with integrity.”

“Compensation of key managment personal - as required by ifrs, fifa qualifies the council and fifa management as related parties. All compensation earned by officers, directors and significant employees of fifa was earned outside the united states and is reviewed by the responsible fifa body. Fifa has no office, fixed place of business or other permanent establishment in the united states. According to the rules and principles in place for 2022, fifa council vice-presidents who are also confederations presidents each receive a fixed net annual compensation of usd 300,000. Fifa council vice presidents who are not confederations presidents and fifa council members each receive a fixed net annual compensation of usd 250,000. In addition, each member also receives a daily allowance while on duty usd 250, or usd 150 if fifa covers breakfast and lunch or dinner. Under the fifa compensation, expenses and benefits regulations for senior officials (march 2017), fifa covers the employer's and employee's social contributions, whereas witholding taxes are being deducted from the salary of the council member, and paid directly by fifa to the tax authorities. Fifa does not cover social security contributions or taxes that may also be due in the council members' country of residence. Long-serving council members, which are not falling under the fifa compensation, expenses and benefits regulations for senior officials (ceb), are also entitled to receive annual pension payments. Fifa believes that it pays no compensation in respect of which form w-2 or 1099's are required to be issued. Council member may not receive the full usd 300,000 resp. Usd 250,000 in 2022 due to pro-rata calculation, where members only serve a portion of the year as an elected member. The fifa president - as the fifa president and as a chairman of the fifa council, he receives a fixed compensation as well as a variable compensation and employer contributions to social security. The variable compensation is paid as short-term and long-term variable compensation components, plus employer contributions to social security. Compensation of committee members - under the new adminsitration, fifa is committed to transparency. While the current edition of the fifa governance regulations (issued in 2016) requires the disclosure of the individual annual compensation of certain key figures in the organization, fifa is determined to go further in encouraging a culture of openness. Fifa believes that it pays no compensation in respect of which form w-2 or 1099 is required to be issued. Council members may not receive the full usd 300,000 resp. Uds 250,000 in 2022 due to pro-rata calculation, where members only serve a portion of the year as an elected member.”

“Additional detail about "other revenue and "miscellaneous revenue" maybe found in the financial statements.”

“The statements of revenue, functional expenses and balance sheet are based upon fifa's financial statements which are prepared on a consolidated basis. Almost all of the revenues, expenses and assets shown on the financial statements are fifa's.”

“See response to part 1, line 7. Additional information about "other program service revenues" is included in the financial statements.”

“Fifa has reported $0 ubti. It is possible that some small number of advertising income should be reported on line 7. However, fifa believes that the us source advertising income would be de minimis. Under the us-swiss treaty, fifa would not be taxable on its ubti, including its us source ubti, because it has no permanent establishment in the unitied states.”

“Fifa's financial statements are established in accordance with international financial reporting standards (ifrs). The fifa financial report 2022 (enclosure) includes additional information which shall give more background to the declarations made by fifa in this form 990. Fifa's royalty income is mainly derived from the fifa world cup, but usually the respective agreements also cover additional events. The share of the income to be allocated to the additional events is not exactly determined but is a small one only. Fifa's compensation policy is determined by the responsible fifa body and is based on the compensation level to be paid on the swiss and international labour market for experienced management staff. Most of fifa's governing documents and fifa's financial statements are available on its website www.fifa.com. All compensation earned by officers, directors and significant employees of fifa was earned outside of the united states and is reviewed by a responsible fifa body (see below). Fifa has no office, fixed place of business or other permanent establishment in the united states.”

“In order to tighten up its internal oversight and control processes and revamp its financial reporting, thereby providing due transparency, fifa has brought in several innovations to its annual report: a. In order to enhance focus, fifa's annual report now consists of three separate, yet intertwined, reports: the activity report, the financial report and the governance report. B. In order to apply the highest financial standards, fifa applies the accounting standard ifrs 15 "revenue from contracts with customers", which specifies how and when revenue is recognized in ifrs reports and ensures the comparability of each year over the four-year cycle. C. As a non-profit organization, fifa's key activities are to organize international tournaments and to develop the game of football. The consolidated income statement is structured in such a way that recognizes the various elements in the set-up behind fifa's activities. This structure enables full emphasis on the key financial forces affecting fifa. Expenses are grouped into two main areas: football activities and administrative activities, to better reflect fifa's statutory objectives and the respective expense categories. All expense categories have been reviewed thoroughly and improved.”

“Fifa has no established lobbying program. However, fifa works to support the promotion of football globally. In some countries, the promotion of football may have the incidental effect of encouraging the adoption or change in laws, rules or ordinances. Fifa believes that no more than an insignifiant amount of time and expense is spent on activities that would be interpreted as lobbying.”

“Council members may be directors or executives of a confederation or a member association. Fifa may have continuing related party transactions with confederations, member associations and/or their local organizing committees. As part of fifa's reform process, such transactions are being reviewed.”

“Fifa has received more than $25,000 of payments in kind, but such payments in kind were given to fifa as arm's length consideration for rights granted in contracts with fifa. Fifa has not classified such payments in kind as contributions.”

“To the best of fifa's knowledge, with the sole exception of the united states soccer federation, which is tax-exempt under section 501(c)(3), none of the national football association is a us taxpayer, and fifa does not know, with respect to any of these entities, whether any portions of their dues payments are deductible in their country of organization.”

“Pension reserve the provisions cover the future costs of the pension plan for members of the fifa council. An annual pension payment will be made to all long-serving fifa council members not falling under the fifa compensation, expenses and benefits regulations for senior officials (ceb), which entered into force on march 31, 2017, under which the compensation is limited to a maximum of the number of years that the member has served on the council. Family members or relatives of the council member are not entitled to receive any payments. The retirement payments start in the financial year following retirement. The financial statement gives greater detail. In particular, please see the consolidated statement of changes in reserves in the financial report.”

“Fifa's financial statements are established in accordance with international financial reporting standards (ifrs). The fifa financial report 2022 includes additional information which shall give more background to the declaration made by fifa in this form 990. The organization has not changed its oversight process or selection process during the tax year.”

“The other comprehensive income - tusd 34,693,713”