In the past, IDA has been largely financed by contributions from the governments of its member states (see IDA contributors). Donors meet every three years to replenish IDA resources and review their policy framework. The refueling process usually consists of four formal meetings that will take place over the course of a year. In addition to officials from more than 50 donor governments (known as “IDA MPs”), representatives from borrowing member countries are invited to participate to ensure that IDA policies and financial frameworks meet countries` needs. The strategy papers discussed during the refuelling negotiations will be made public and the draft refuelling agreement will be published on the internet before the last refuelling meeting of the public notices. IDA staff also collaborate on an ongoing basis with civil society organizations (CSOs), foundations, and think tanks around the world. Developing countries were increasingly frustrated by the lack of IBRD loans and felt that the Marshall Plan was a relatively generous gift to European nations. In the late 1940s and early 1950s, developing countries began to ask the United Nations to create a development agency that would offer technical assistance and concession funding, with the particular desire that the Agency comply with the convention of other UN bodies, that each country would have one vote as opposed to one weighted vote. But the United States ultimately rejected such proposals. As the United States became increasingly concerned about the growth of the Cold War, it made a concession in 1954, at the request of its State Department, by supporting the design of the International Finance Corporation (IFC). Despite the creation of the IFC in 1956, developing countries continued to call for the creation of a new concession financing mechanism and the idea gained strength within the IBRD.
 Eugene R. Black, then president of the IBRD, began circulating the idea of an International Development Association, contrary to an idea of a concessionaire called the United Nations Special Fund for Economic Development (SUNFED), run by the United Nations.  Paul Hoffman, the former administrator of the Marshall Plan, proposed the idea of a loan-to-all-trade facility within the World Bank, in which the United States would have an overweight voice in granting such loans. Democratic Senator Mike Monroney of Oklahoma supported the idea.  As chair of the Senate Subcommittee on International Finance, Monroney proposed a resolution recommending a study on the possible creation of an International Development Association to be attached to the IBRD.  Monroney`s proposal was more preferred in the United States than SUNFED.  The resolution passed through the Senate in 1958 and then through the United States. Finance Minister Robert B. Anderson has encouraged other countries to conduct similar studies. In 1959, the Board of Governors of the World Bank adopted a resolution born in the United States calling for the drafting of the articles of the treaty.  Sunfed later became a special fund and merged with the Expanded Technical Assistance Program of the United Nations Development Programme. At the end of January 1960, fifteen countries signed the statutes creating the International Development Association.