http://en.wikipedia.org/wiki/Wikipedia:Vil...mp_%28policy%29
QUOTE(Wikipedia:Village_pump)
"Wikia has announced the Annex. This is described as "This Wikia hopes to be a place where Wikipedia fiction articles that are too detailed for Wikipedia can be kept until they find a new home." The Annex has features like "Getting a Wikipedia Article into the Annex" and "Bringing Many Wikipedia Articles at Once". On Wikipedia, at WP:FICT, the use of this Wikia feature is suggested as a way to move articles out of Wikipedia: "Fictional material unsuited or too detailed for Wikipedia can be transwikied to the appropriate Wikia, such as Final Fantasy Wikia and Wookieepedia. Other sites, such as Gaming Wiki, may also accept material. Transwikied material should be edited to meet the guidelines of specific wikias; do not just copy and paste. The Wikia Annex is a staging area for transwikied material and a place for non-notable fictional material that does not have another home; the original Wikipedia versions will also be stored there."
This is a clear statement of affiliation between Wikia and Wikipedia. It explicitly establishes a mechanism by which Wikia directly benefits from its connection to Wikipedia. Enough of one to put Wikipedia's tax-exempt status at risk. When the same people are involved in the management of both a nonprofit and a profit making organization, US tax law prohibits the nonprofit from taking actions that directly benefit the profit-making organization. See IRS publication 1023, part V. --John Nagle (talk) 17:53, 1 January 2008 (UTC)"