Last updated: 2026-08-29; Google Ticket Number: #9-2777000041594
TL;DR: What we need
From Google: clarification on whether an IRS 501(c)(6) determination satisfies "tax exempt donations".
From readers: please share this post, especially to anyone at Google who may be able to help. Please do not contact Google support directly.
Caution
Since 28 August, Google has rejected updates to AnkiDroid on the Play Store. Unless resolved, AnkiDroid will be removed from Google Play on 11 September worldwide (except for India and Russia).
Summary
AnkiDroid is a free, open-source flashcard app for Android with over 10 million installs, used worldwide for various purposes, primarily in medical education and language learning.
AnkiDroid's donations go to Open Source Collective, a US non-profit which acts as our fiscal host. It holds an IRS determination letter stating that it is tax-exempt under 501(c)(6). This determination letter has been provided to Google.
- Google's payments policy states: "Other than the conditions described in Section 3 ..., apps may not lead users to a payment method other than Google Play's billing system"
- Section 3 of the policy states Play billing "must not be used in cases where payments include … tax exempt donations".
- Google's 2026-08-06 email states donations may only be collected for "a validated tax-exempt organization (for example, a validated 501(c)(3) charitable organization in the United States or the local equivalent)".
- Google's 2026-08-07 email, [after receiving an IRS determination letter for 501(c)(6) status], states AnkiDroid "allows users to contribute donations to an organization that is not tax-exempt".
Google support's last reply is as follows:
As mentioned in the previous email, we reviewed the documentation you submitted but found that your app still violates the Payments policy.
- Specifically, your app allows users to contribute donations to an organization that is not tax-exempt.
You can refer to the attached screenshot for additional information.
Google Support have not explained why a 501(c)(6) determination is insufficient.
Note
501(c)(6) is a tax-exempt status; donations are not tax-deductible for the donor. Google's communications explicitly state "tax-exempt".
What we will do
We are forced to remove donation links immediately from our Play Store build in 2.24.X, and are doing so under protest, as otherwise we would be unable to distribute AnkiDroid to the majority of our users who use the Play Store.
Who are we
AnkiDroid is the Anki client for Android, developed and maintained by volunteers. Nothing is sold in the app and our Open Collective is the sole source of funding for maintenance and development. AnkiDroid is independent from Anki, AnkiWeb, AnkiMobile, and AnkiHub.
All funding goes to our Open Collective, where our ledger is public.
Relevant links
- Google Play Payments Policy
- Open Source Collective - AnkiDroid's Fiscal Host
- Open Collective: AnkiDroid - AnkiDroid's Public Ledger
Timeline
-
2026-07-20: Initial notice [automated]
Translated from Japanese
AnkiDroid Open Source Team Developers
After reviewing your app, AnkiDroid Flashcards (package name com.ichi2.anki), we have found that it does not comply with one or more Google Play policies. Therefore, your app's status is affected. Status: Further Action Required If you do not fix the issue by the following deadline, users in some countries/regions may not be able to use your app.
Publishing Status
Status: Further Action Required
If you do not fix the issue by the following deadline, users in some countries/regions may not be able to use your app.
For more information about this issue and how to fix it, please refer to the Google Play Console.
Go to Google Play Console
An issue was found. Violation of Payment Policy
Your app contains content that does not comply with the Payment Policy.
Your app will be published to Google Play users in India and Russia starting August 03, 2026. If this issue is not resolved, the app will be removed from Google Play in other countries/regions.
Details of the Issue
The following issues were found:
- In-app experience: Please see the attached screenshot IN_APP_EXPERIENCE-5899.png
Here's how to resolve this issue:
-
If your donation is to a tax-exempt organization, please provide documentation proving your organization is tax-exempt (e.g., an Internal Revenue Service (IRS) decision for a U.S. corporation) in your reply to the email you receive after creating your appeal case.
-
If your organization is not tax-exempt, you must do one of the following:
- Remove the donation feature from your app.
- Collect donations using Google Play's in-app purchase system.
- Enroll in the U.S. Alternative Payment System program (if you plan to offer only in-app payment options to U.S. users).
- Enroll in Google's External Content Links program (if you plan to direct U.S. users outside your app for promotional purposes, etc.).
- Submit your changes to Google for review. Go to [Publication Summary].
Your app may be subject to country-specific requirements. Also, in certain countries (such as India), you may be able to offer your app for a limited time without making changes by paying a specified service fee. You can also change the countries or regions where your app is distributed by following the steps in the Google Play Console Help Center article "Distributing your app release to specific countries."
Regarding Payment Policies
For more information, please refer to the Payment Policies and Google Play Payment Policies pages in the Help Center. For more information about alternative billing options available in specific countries or regions, please refer to this FAQ.
Submit an Appeal
Submit an Appeal
More Details
Thank you for your cooperation in our efforts to make Google Play a great experience for developers and users.
Details
AnkiDroid Open Source Team デベロッパー各位
お客様のアプリ AnkiDroid Flashcards（パッケージ名 com.ichi2.anki）を審査した結果、Google Play の 1 つ以上のポリシーに準拠していないことが判明いたしました。このため、アプリのステータスが影響を受けています。ステータス: さらなる対応が必要以下の期日までに問題を修正していただけない場合、一部の国 / 地域のユーザーはお客様のアプリを利用できなくなる可能性があります。
Publishing Status
ステータス: さらなる対応が必要
以下の期日までに問題を修正していただけない場合、一部の国 / 地域のユーザーはお客様のアプリを利用できなくなる可能性があり ます。
この問題とその修正方法について詳しくは、Google Play Console をご参照ください。
Google Play Console に移動
問題が見つかりました。 お支払いに関するポリシーへの違反
お客様のアプリには、 お支払いに関するポリシーに準拠していないコンテンツが含まれて います。
お客様のアプリは、 August 03, 2026 よりインド, ロシアの Google Play ユーザーに公開されます。この問題を修正していただけない場合、 アプリはその他の国 / 地域の Google Play から削除されます。
問題の詳細
次の項目で問題が見つかりました。
- アプリ内エクスペリエンス: 添付のスクリーンショット IN_APP_EXPERIENCE-5899.png をご覧ください
この問題を解決する方法は次のとおりです。
- 非課税の対象となる組織への寄付である場合は、 非課税団体であることを証明できる資料（米国内の法人に対する Internal Revenue Service（IRS）の決定書）を、 再審査請求 ケースの作成 後に届くメールへの返信にてご提供ください。
- 非課税団体ではない組織の場合は、 次のいずれかを行っていただく必要があります。
- アプリから寄付の機能を削除する
- Google Play のアプリ内課金システムを使用して寄付金を集める
- 米国の代替の課金システム プログラム に登録する（ 米国のユーザーにアプリ内決済オプションのみを提供する予定があ る場合）
- Google の 外部コンテンツ リンク プログラム に登録する（特典のプロモーションなどの目的で、 米国のユーザーをアプリ外に誘導する予定がある場合）
- 変更内容を審査のために Google に送信します。[ 公開の概要] に移動します。
アプリには国別の要件が適用される場合があります。また、 特定の国（インドなど）では、 所定のサービス料金を支払うことで、 変更を加えずにアプリを一定の期間提供できる場合があります。 Google Play Console ヘルプセンター記事「特定の国にアプリのリリースを配信する」 の 手順に沿って、 アプリを配信する国や地域を変更することもできます。
お支払いに関するポリシー について
詳しくは、ヘルプセンターの お支払い に関するポリシー、および Google Play のお支払いに関するポリシーについて のページをご参照ください。 特定の国や地域で利用できる代替の課金オプションについて詳しく は、こちらの よくある質問 をご参照ください。
再審査請求を送信する
再審査請求を送信する
詳細
デベロッパーとユーザーの皆様に Google Play を快適にご利用いただくための取り組みにご協力いただき、ありがとうございます。
-
2026-07-20 - [informational] AnkiDroid's request to Open Source Collective for IRS determination letter
Hello there -
I am the administrator of a collective that uses Open Source Collective as a fiscal host - https://opencollective.com/dashboard/ankidroid - and we have an app (AnkiDroid) that is listed in the Google Play Store (https://play.google.com/store/apps/details?id=com.ichi2.anki).
That app has a UI element with a link to our Open Collective page for donations. Google Play Store notified us that we must present proof of tax-exempt status in order to maintain that link - or in the absence of proof we will be removed from the store until the link is removed.
I believe we should be able to prove tax-exempt status, but we if we could have formal proof from you all to deliver to them, I believe that would help.
This is what they say specifically in the "How to fix" area that I believe applies to us:
If the donations are for an eligible tax-exempt organization, please provide verifiable documentation that indicates the organization’s tax-exempt status (for example, Internal Revenue Service determination letter for entities in the United States) to the email you receive after the appeal case has been created.
Can you send me an IRS determination letter or similar verifiable documentation showing tax-exempt status for Open Source Collective, such that I may open an appeal with a good chance of success with the Play Store?
Thanks -
-Mike
-
2026-07-21: Open Source Collective determination of 501(c)(6) status; provided to Google
To whom it may concern,
This letter is to confirm that Ankidroid is a member collective (project) of Open Source
Donations to Ankidroid made through the Open Collective platform at
I have attached a copy of our determination.
Benjamin Nickolls
Dear Applicant:
We're pleased to tell you we determined you're exempt from federal income tax under Internal Revenue Code (IRC) Section 501(c) (6). This letter could help resolve questions on your exempt status. Please keep it for your records.
If we indicated at the top of this letter that you're required to file Form 990/990-EZ/990-N, our records show you're required to file an annual information return (Form 990 or Form 990-EZ) or electronic notice (Form 990-N, the e-Postcard). If you don't file a required return or notice for three consecutive years, your exempt status will be automatically revoked.
If we indicated at the top of this letter that an addendum applies, the enclosed addendum is an integral part of this letter.
For important information about your responsibilities as a tax-exempt organization, go to www.irs.gov/charities. Enter "4221-NC" in the search bar to view Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than 501(c) (3) Public Charities and Private Foundations), which describes your recordkeeping, reporting, and disclosure requirements.
We sent a copy of this letter to your representative as indicated in your power of attorney.
-
2026-07-22: Google Reply [we'll contact you as soon as we have more information to share]
Hi Mike,
Thanks for your reply.
Please kindly take note that all future communication regarding the Payments policy issue of your app, AnkiDroid Flashcards (com.ichi2.anki), will be done via this current ticket (
#9-2777000041594).We're currently looking into your appeal and we'll contact you as soon as we have more information to share.
Thanks for waiting while we look into your app.
Please visit the Google Play Developer Policy Center and Google Play's Academy for App Success to learn more about building policy compliant and high quality apps. You can also visit the Android Developers Blog for the latest Android and Google Play news for app and game developers.
-
2026-08-02: AnkiDroid follow-up
Hello there!
I just wanted to note that the google play store still has a banner on our account indicating that this case will result in our app having restricted listing starting tomorrow Aug 3rd, but we haven't heard back.
We believe, subject to your review of course, that our app falls squarely into the non-profit regime that allows for a donations link, and we have provided evidence of same, which is of course this very appeal.
It is our hope that while the appeal is in process in good faith with everyone involved, that the app store listing won't be restricted. Can you confirm that is the case while we are on appeal, or will the listing be restricted tomorrow?
Thanks -
-Mike
-
2026-08-03: Google Response [thank you for waiting]
Hi Mike,
Thanks for reaching out to us.
We're still looking into your appeal and we'll contact you as soon as we have more information to share.
Thanks again for waiting while we look into your app.
-
2026-08-06: Google Reply: Your app still violates Google Play policy
Hi Mike,
Thanks for your patience.
We reviewed the documentation you have submitted. However, we found that your app still violates Google Play policy.
Please resolve the issue described below within the timeframe displayed in your Play Console account or your app may be removed from or distribution limited on Google Play.
Step 1: Fix the policy violation with your app
During our review, we found that your app violates the Payments policy. Specifically, Google Play's billing system must not be used in cases where payments include tax exempt donations. You can read through the Payments policy page for more details.
For example, your app currently leads users to make donations through a payment system other than Google Play's billing system.
Donations may only be collected within an app under certain conditions:
- The donations are for a validated tax-exempt organization (for example, a validated 501(c)(3) charitable organization in the United States or the local equivalent), and
- The donations are collected through a secure payment system.
You can learn more about in-app billing in the Android Developers Help Center. Note that all of these conditions need to be fulfilled for us to reinstate your app.
Please update your app to fix this issue.
You may also want to double check that your app complies with all other policies listed in the Developer Policy Center as additional enforcement could occur if there are further policy violations.
Eligible developers have the following options in select countries/regions:
- Offer an alternative billing system alongside Google Play’s billing system as part of our user choice billing pilot. Please visit our FAQ for more details.
- Offer alternative billing without user choice to their users in the European Economic Area (EEA). Please visit our FAQ for more details.
- Offer alternative billing to their users in South Korea, Please visit our FAQ for more details.
- Offer alternative billing to their users in India, Please visit our FAQ for more details.
- Enroll in our external offers program to lead users in the European Economic Area (EEA) outside the app, including to promote offers. Please visit our FAQ for more details.
Step 2: Submit your proof of eligibility and/or update your app
If the donations are for a validated tax-exempt organization, please reply to this email and attach proof of the organization’s tax-exempt status (for example, Internal Revenue Service determination letter for entities in the United States).
Alternatively, if the organization is not a tax-exempt organization, you must remove the donation functionality from your app, or use Google Play's billing system when collecting donations.
To submit an updated app bundle or APK:
- Prepare your updates.
- Create a new release using the compliant app bundle or APK. Be sure to create the new release on the same track(s) as the noncompliant app bundle or APK, increment the version number, and set the release to 100% rollout.
- Follow the on-screen instructions to add APKs or app bundles, then review and roll out your release.
- Remember that your app may be subject to country-specific requirements. You can make changes to the in-app experience to comply with these requirements, and you can change which countries your app is distributed in by following the instructions in this Help Center article.
Kindly note that your changes aren't sent for review automatically. You must go to the Publishing overview page and click Send for review to submit your changes.
If you are located in the EU, you may have additional redress options. Learn more about those potential options in the EU Out-of-Court Dispute Resolution Help Center. Routing ID: ZLFS
Please let us know if you have any other questions. Thanks for working with us to fix the policy issue and for your continued support of Google Play.
Please visit the Google Play Developer Policy Center and Google Play's Academy for App Success to learn more about building policy compliant and high quality apps. You can also visit the Android Developers Blog for the latest Android and Google Play news for app and game developers
-
2026-08-07: AnkiDroid reply requesting clarification: why is 501(c)(6) documentation insufficient
Hi [Redacted] -
I must admit I am having a difficult time understanding this determination.
Looking at the exact wording in your communication I note these two items:
On 2026.08.06 7:10 PM, googleplay-developer-support@google.com wrote:
Step 1: Fix the policy violation with your app
- During our review, we found that your app violates the Payments policy. Specifically, Google Play's billing system must not be used in cases where payments include tax exempt donations. You can read through the Payments policy page for more details.
- For example, your app currently leads users to make donations through a payment system other than Google Play's billing system.
- Donations may only be collected within an app under certain conditions:
- The donations are for a validated tax-exempt organization (for example, a validated 501(c)(3) charitable organization in the United States or the local equivalent), and
So, I guess I'm confused. We seem to be the exact case that the policy is designed to allow. We have always done our best to follow Play Store policy and we certainly intended to with our donation link.
Can you please confirm that you received the tax-exempt organization documentation and/or what's missing if it's not sufficient?
Many thanks -
-Mike
-
2026-08-07 Google Reply: [we reviewed the documentation you submitted but found that your app still violates the Payments policy]
Hi Mike,
Thanks for your reply.
As mentioned in the previous email, we reviewed the documentation you submitted but found that your app still violates the Payments policy.
- Specifically, your app allows users to contribute donations to an organization that is not tax-exempt.
You can refer to the attached screenshot for additional information.
Donations can only be contributed to tax-exempt organizations, and any organizations or entities that are not verifiable as tax-exempt are not allowed to collect donations through a payment method other than Google Play's billing system.
You may reply to this email and attach documentation that demonstrates the entity receiving donations in your app is tax-exempt. Otherwise, you may remove the donation functionality from your app or use Google Play' billing system when collecting donations.
You may refer to my previous email for more details.
Thanks for your continued support of Google Play.
- 2026-08-27: AnkiDroid 2.25.0alpha3 submitted to Play Store
-
2026-08-28 App status: Rejected
Translated from Japanese
To all AnkiDroid Open Source Team developers
Publishing Status
For more information about this issue and how to fix it, please refer to the Google Play Console.
Go to Google Play Console
A problem has been found. Violation of payment policy.
Your app is directing users to payment methods other than the Google Play billing system.
Problems were found in the following items.
Version Code 122400300: In-App Experience : See attached screenshot IN_APP_EXPERIENCE-2431.png
Please remove any links that direct users to make payments using a system other than Google Play's billing system.
About our payment policy
Submit a request for reconsideration
Submit a request for reconsideration
Once you have finished fixing this issue, please submit the app changes for review on the Google Play Console's Publication Summary page.
detail
Thank you for your cooperation in our efforts to make Google Play a great experience for developers and users alike.
Please answer the two questions in this survey . Your responses will help us improve Google Play services.
Google Play Team
Japanese Original
ご対応のお願い: Google Play のポリシーにアプリが準拠していません - （AnkiDroid Flashcards） (Request for Action: The app does not comply with Google Play policies - (AnkiDroid Flashcards))
AnkiDroid Open Source Team デベロッパー各位
Publishing Status
この問題とその修正方法について詳しくは、Google Play Console をご参照ください。
Google Play Console に移動
問題が見つかりました。 お支払いに関するポリシーへの違反
お客様のアプリは、Google Play の課金システム以外のお支払い方法にユーザーを誘導しています。
次の項目で問題が見つかりました。
バージョン コード 122400300: アプリ内エクスペリエンス: 添付のスクリーンショット IN_APP_EXPERIENCE-2431.png をご覧ください
Google Play の課金システム以外のシステムで支払いを行うようユーザーを誘導しているリンクを削除してください。
お支払いに関するポリシー について
再審査請求を送信する
再審査請求を送信する
この問題の修正が完了しましたら、Google Play Console の [公開の概要] ページで、アプリの変更を審査のために送信してください。
詳細
デベロッパーとユーザーの皆様に Google Play を快適にご利用いただくための取り組みにご協力いただき、ありがとうございます。
こちらのアンケートの 2 つの質問へのご回答をお願いいたします。いただいた回答は Google Play のサービス向上に役立てさせていただきます。
Google Play チーム
TODO: IN_APP_EXPERIENCE-2431.png
-
2026-08-28: Status: Further action required [Automated Play Store Email]
Translated from Japanese
AnkiDroid Open Source Team Developers After reviewing your app, AnkiDroid Flashcards (package name com.ichi2.anki), we have found that it does not comply with one or more Google Play policies. Therefore, your app's status is affected.Publishing Status
For more information about this issue and how to fix it, please refer to the Google Play Console.
Go to Google Play Console
Issues Found: Violation of Payment Policies
Your app directs users to payment methods other than the Google Play billing system.
Your app will be released to Google Play users in India and Russia on September 11, 2026. If you do not fix this issue, your app will be removed from Google Play in other countries/regions.
Issue Details
Issues were found in the following areas:
Version Code 122400300: In-App Experience: See attached screenshot IN_APP_EXPERIENCE-4384.png
Remove any links directing users to make payments using systems other than Google Play's billing system.
Alternatively,
Submit your changes to Google for review. Go to [Publish Summary].
Your app may be subject to country-specific requirements. Also, in certain countries (such as India), you may be able to offer your app under applicable conditions. You can also change the country or region where your app is distributed by following the steps in this article in the Google Play Console Help Center.
About Payment Policies
Submit a Review Request
Submit a Review Request
Once you have completed fixing this issue, submit your app changes for review on the [Publish Summary] page in the Google Play Console.
Learn More
Thank you for helping us make Google Play a great experience for developers and users.
Please answer the two questions in this survey. Your responses will help us improve Google Play.
The Google Play Team
Japanese Original
AnkiDroid Open Source Team デベロッパー各位 お客様のアプリ AnkiDroid Flashcards（パッケージ名 com.ichi2.anki）を審査した結果、Google Play の 1 つ以上のポリシーに準拠していないことが判明いたしました。このため、アプリのステータスが影響を受けています。Publishing Status
この問題とその修正方法について詳しくは、Google Play Console をご参照ください。
Google Play Console に移動
問題が見つかりました。 お支払いに関するポリシーへの違反
お客様のアプリは、Google Play の課金システム以外のお支払い方法にユーザーを誘導しています。
次の項目で問題が見つかりました。
バージョン コード 122400300: アプリ内エクスペリエンス: 添付のスクリーンショット IN_APP_EXPERIENCE-4384.png をご覧ください
Google Play の課金システム以外のシステムで支払いを行うようユーザーを誘導しているリンクを削除してください。
お支払いに関するポリシー について
再審査請求を送信する
再審査請求を送信する
この問題の修正が完了しましたら、Google Play Console の [公開の概要] ページで、アプリの変更を審査のために送信してください。
詳細
デベロッパーとユーザーの皆様に Google Play を快適にご利用いただくための取り組みにご協力いただき、ありがとうございます。
こちらのアンケートの 2 つの質問へのご回答をお願いいたします。いただいた回答は Google Play のサービス向上に役立てさせていただきます。
Google Play チーム
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