An external review commissioned by the Gates Foundation found that Bill Gates and foundation staff met with convicted sex offender Jeffrey Epstein more than two dozen times, even as employees voiced concerns about potential reputational risks. The review, conducted by the law firm WilmerHale, found no evidence that the foundation paid Epstein or engaged in illegal activities.

The approximately 30 meetings occurred between 2011 and 2014 and included visits to Epstein's Manhattan townhouse and one meeting at the Gates Foundation campus. The discussions primarily focused on a public health fund that was ultimately never established and a grant to the International Peace Institute, an organization led by an associate of Epstein.

Bill Gates, who chairs the foundation, has not been accused in connection with Epstein's crimes and has stated he was unaware of Epstein's abuse. He previously described his decision to meet with Epstein as a "grave error in judgment." Epstein's name appears in documents released by the Justice Department related to its probe into the financier, which includes individuals from various sectors including tech, finance, and politics.

Epstein was federally indicted in July 2019 on charges of sex trafficking of minors and conspiracy to commit sex trafficking of minors. He died by suicide in jail while awaiting trial.

According to the review, Epstein introduced Gates to Terje Rød-Larsen, then president of the International Peace Institute, in 2012. The following year, the Gates Foundation entered into a grant agreement with the institute concerning polio eradication. Rød-Larsen resigned in 2020 due to his connections with Epstein.

The review also indicated that Epstein recommended Gates create a charitable investment fund to pool contributions from wealthy individuals for global public health initiatives. Foundation staff followed up with Epstein on legal and tax considerations for donors at Gates' request.

A breakfast meeting in December 2014 at Epstein's residence with Gates, foundation staff, and potential donors led Gates to conclude that Epstein had "misrepresented" the donors' intent to contribute. Following this, the foundation ceased work on the fund concept.

Throughout these interactions, the review stated, Gates was aware of Epstein's sex offense convictions and received concerns from staff working with Epstein on the charitable investment fund.

The Gates Foundation CEO Mark Suzman announced that the board has approved measures to enhance vetting processes and risk management. The foundation provided a three-page summary of the WilmerHale report and did not indicate if the full version would be released. WilmerHale's five-month review did not include access to Gates' personal communications or Epstein's interactions with Gates in a personal capacity.