Airdrop
Strict Definition
"The distribution of a cryptocurrency token or coin, usually for free, to numerous wallet addresses, often as a marketing or governance tactic."
Liability Check // Risk Analysis
The 'Tax & Security' risk. Receiving an airdrop can trigger a tax event (Income) even if the token remains valueless or you haven't sold it. Scammers also use 'Malicious Airdrops'—tokens that trigger a contract exploit when you try to sell them.
Knowledge Context // Related Terms
Auditor NotesVS-AN-2026
"Treat airdrops as 'Protocol Marketing.' Do not build a business model reliant on airdrop income due to extreme volatility and regulatory uncertainty."
"Use separate 'Claiming Wallets' to interact with airdrop contracts, keeping your primary treasury wallet isolated from potential contract exploits."
"Ensure your accounting team captures the 'Fair Market Value' of the tokens at the time of the claim to ensure accurate tax reporting."
SCHEMA_VER: AEO_3.2
LAST_AUDIT: 1/8/2026
HASH: I6SYVL