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Financial Information for ICANN


The Office of Finance provides transparent, responsible, and proactive financial direction to support ICANN's Board, management, staff and community, while maintaining its strong financial position and efficiently managing its financial resources. Here, you can find out more about ICANN's financial performance.

Below you can find a list of definitions for documents found in the following subheadings Current, General, Historical, Investment Policy – ICANN, and Investment Policy – New gTLD sections. To access the documents you must click the subheadings located on the left-hand side under Finance.

  • Strategic Plan - ICANN is currently operating under the 2012-2015 three-year Strategic Plan (reviewed and updated annually), adopted by the ICANN Board during the Special Meeting of the Board of Directors held in Amsterdam on 6 May 2012. ICANN's vision and mission encompass four strategic focus areas addressed in this Strategic Plan: 1) DNS stability and security, 2) Competition, consumer trust & consumer choice, 3) Core operations including IANA, and 4) A healthy Internet governance eco-system.
  • Adopted Operating Plan and Budget – The Adopted Operating Plan and Budget sets forth the focus of efforts and organizational commitments for the current fiscal year. Consistent with our multi-stakeholder model, this budget is the result of input from ICANN constituency groups, stakeholders, the Board of Directors and the ICANN staff.
  • Adopted SO/AC Special Budget Request Granted - Pertains to the dedicated budget that is set aside from the overall ICANN budget to be able to take into account specific requests from the community for activities that are not already included in the recurring ICANN budget.
  • Audited Financial Statements - ICANN provides accountability and transparency regarding its financial results in the Report of Independent Auditors and Financial Statements for ICANN.

    This unqualified* report is prepared for ICANN by independent auditors, Moss Adams LLP.

    *An unqualified opinion means that the financial statements are presented fairly in accordance with accounting principles generally accepted in the United States of America.

  • Annual Reports - The annual report provides information on ICANN's activities for the year including highlights of achievements, updates for our organizational objectives, as well as an overview of financial performance.
  • Federal and State Tax Filings - The United States return for organizations exempt from income taxes under section 501(c) of the Internal Revenue Code is the form 990.The California state annual return for exempt organization is the form 199.
  • Staff Remuneration Practices Framework - This report provides an overview of ICANN's staff remuneration practices and provides details of remuneration for the officers of the corporation.
  • Board Compensation Report - This report is presented annually in accordance with Article XVI, section 3 of the ICANN Bylaws which provides, in part, that "The Board shall publish, at least annually ... a description of any payments made by ICANN to Directors (including reimbursements of expenses)."
  • ccTLD Contributions Report - This report presents the annual contributions received by ICANN from ccTLD registries for each fiscal year.
  • Financial Analysis - The financial analysis report provides a year over year trend analysis as well as analysis of variances between actual performance and the adopted budget.
  1. Current Financial Data

    This includes this years information on the categories defined above.

  2. Historical Financial Data

    This includes prior year information on the categories defined above.

  3. Investment Policy-ICANN

    This section sets out the guidelines for Investment Policy agreed by the ICANN Board of Directors for the investment of cash on hand (funds).

  4. Investment Policy-New gTLD

    This section sets out the guidelines for Investment Policy agreed by the ICANN Board of Directors for the investment of cash on hand (funds) pertaining to the New gTLD Program. This document has been prepared jointly with ICANN's external financial advisors.

  5. General Financial Information

    This section provides an overview of the guidelines for ICANN's accounting and financial policies procedures.

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Domain Name System
Internationalized Domain Name ,IDN,"IDNs are domain names that include characters used in the local representation of languages that are not written with the twenty-six letters of the basic Latin alphabet ""a-z"". An IDN can contain Latin letters with diacritical marks, as required by many European languages, or may consist of characters from non-Latin scripts such as Arabic or Chinese. Many languages also use other types of digits than the European ""0-9"". The basic Latin alphabet together with the European-Arabic digits are, for the purpose of domain names, termed ""ASCII characters"" (ASCII = American Standard Code for Information Interchange). These are also included in the broader range of ""Unicode characters"" that provides the basis for IDNs. The ""hostname rule"" requires that all domain names of the type under consideration here are stored in the DNS using only the ASCII characters listed above, with the one further addition of the hyphen ""-"". The Unicode form of an IDN therefore requires special encoding before it is entered into the DNS. The following terminology is used when distinguishing between these forms: A domain name consists of a series of ""labels"" (separated by ""dots""). The ASCII form of an IDN label is termed an ""A-label"". All operations defined in the DNS protocol use A-labels exclusively. The Unicode form, which a user expects to be displayed, is termed a ""U-label"". The difference may be illustrated with the Hindi word for ""test"" — परीका — appearing here as a U-label would (in the Devanagari script). A special form of ""ASCII compatible encoding"" (abbreviated ACE) is applied to this to produce the corresponding A-label: xn--11b5bs1di. A domain name that only includes ASCII letters, digits, and hyphens is termed an ""LDH label"". Although the definitions of A-labels and LDH-labels overlap, a name consisting exclusively of LDH labels, such as"""" is not an IDN."