In December 2009, Gavi completed a reorganisation of its legal and governance structure. This reorganisation resulted in Gavi’s financial reporting entity changing from the GAVI Fund (a United States based entity) to the GAVI Alliance (a Swiss entity). Therefore, for 2008 and prior years, this website includes financial statements and Form 990s in the name of the GAVI Fund; while for 2009 and subsequent years, this website includes financial statements and Form 990s in the name of the GAVI Alliance.