10 The use of sales channels for dissemination of WHO publications is important because:
- it enables WHO to make its publications available through bookstores and online booksellers;
- it enables WHO to reach academic and professional groups and societies;
- it encourages scientific and medical journals to review the publications (most journals do not review free material);
- it enables WHO to enter international book competitions;
- it encourages libraries to include WHO publications in their collections (libraries do not generally attribute much value to free material);
- it enables WHO to provide its content through influential subscription-based online databases;
- it promotes WHO as a publisher, thereby encouraging other publishers to make WHO publications available to their markets in their local languages;
- it raises the profile of WHO as a publisher in the scientific, technical and medical sphere.
20 All income from the sales of WHO’s publications is credited to the WHO Revolving Sales Fund.
Revolving Sales Fund
30 The WHO Revolving Sales Fund receives all income from commercial activities of WHO, such as the sale of goods and services. The Fund was established specifically to enable WHO to account for income from sales separately from other income of the Organization by resolutions WHA1.92, WHA12.6, WHA22.8 and WHA55.9.
40 WHO’s right to sell its publications is governed by international conventions and accords, as well as by WHO’s separate agreements with the host countries where its offices are located. The privileges and immunities enjoyed by the Organization in most countries mean that WHO does not pay income tax or sales tax on its sales income as long as that income is used in accordance with the mandate of the Fund, which states that:
"the Fund shall be used for the purpose of financing the cost of printing and reprinting additional copies of WHO publications for sale, of producing additional copies of WHO films, filmstrips, other visual media, of the production of any other item which the Organization may produce for sale, of sales promotion, of staff exclusively engaged in such sales, and the distribution and mailing costs".
50 The Revolving Sales Fund may not be used to finance WHO’s administration or programmes.
