Our Accountability

The creation of Friends of Boky Mamiko (FBM) was completed in December 2025. We were recognized as a 501 (c)(3) nonprofit organization by the IRS in early 2026. This means that donations to FBM are tax-deductible in the United States to the extent allowed by law.

As an independent US public charity, Friends of Boky Mamiko does not conduct fundraising campaigns on the behalf of foreign or other organizations, and does not accept donations that are “earmarked” or otherwise required to be turned over to a foreign organization.

Friends of Boky Mamiko uses the money it collects from donations to give grants for specific projects. We review project proposals from partners, and we have the power to accept, refuse or discontinue a grant at any time.

As we receive contributions from our donors, FBM will also be reviewing project proposals for school-related initiatives in Northwestern Madagascar from the Swiss/Italian NGO Boky Mamiko and from other partners. These will include proposals for student scholarships and teacher salaries, as well as for infrastructure improvements and other projects for the education of young people in Madagascar.

Examples of past and ongoing Boky Mamiko projects can be found in their annual reports.

A donor’s contribution to FBM may not go to a specific foreign charity if, for example, we determine that the funds would not be used for purposes compliant with applicable laws.

Goverance

• FBM By-laws

• FBM Conflict of Interest Policy

Reports and Financials

• 2025 Report (available May 2026)

• Form 990 (available May 2026)

IRS Application and Recognition

501(c)(3) status

• Form 1023 EZ

• Form 990 (available May 2026)