{"ein":"223732524","name":"THE DONALD AND PAULA SMITH FOUNDATION","city":"NEW YORK","state":"NY","ntee_code":"W24","subsection_code":"03","form_type":"990PF","totals":{"paid_usd":62838145,"paid_count":21,"recipient_count":8,"approved_future_usd":0,"approved_future_count":0,"first_tax_year":2020,"last_tax_year":2025,"grant_rows":21},"years":[{"tax_year":2020,"amount_type":"paid","usd":11488145,"count":7},{"tax_year":2021,"amount_type":"paid","usd":10050000,"count":3},{"tax_year":2022,"amount_type":"paid","usd":9200000,"count":3},{"tax_year":2023,"amount_type":"paid","usd":10100000,"count":2},{"tax_year":2024,"amount_type":"paid","usd":9650000,"count":3},{"tax_year":2025,"amount_type":"paid","usd":12350000,"count":3}],"top_recipients":[{"name":"VANGUARD CHARITABLE","ein":null,"tier":"U","confidence":null,"city":"WARWICK","state":"RI","paid_usd":44100000,"count":6,"last_tax_year":2025},{"name":"ATLAS NETWORK","ein":"942763845","tier":"B","confidence":0.92,"city":"ARLINGTON","state":"VA","paid_usd":15396712,"count":5,"last_tax_year":2025},{"name":"CATO INSTITUTE","ein":"237432162","tier":"B","confidence":0.94,"city":"WASHINGTON","state":"DC","paid_usd":2599946,"count":5,"last_tax_year":2025},{"name":"CERTELL","ein":null,"tier":"U","confidence":null,"city":"INDIANAPOLIS","state":"IN","paid_usd":300000,"count":1,"last_tax_year":2020},{"name":"YOUNG VOICES","ein":"812593815","tier":"C","confidence":0.86,"city":"WASHINGTON","state":"DC","paid_usd":150000,"count":1,"last_tax_year":2022},{"name":"REASON FOUNDATION","ein":null,"tier":"U","confidence":null,"city":"WASHINGTON","state":"DC","paid_usd":137396,"count":1,"last_tax_year":2020},{"name":"FOUNDATION FOR INDIVIDUAL RIGHTS IN EDUCATION","ein":"043467254","tier":"D","confidence":0.59,"city":"PHILADELPHIA","state":"PA","paid_usd":112716,"count":1,"last_tax_year":2020},{"name":"FUND FOR AMERICAN STUDIES","ein":"136223604","tier":"B","confidence":0.92,"city":"WASHINGTON","state":"DC","paid_usd":41375,"count":1,"last_tax_year":2020}],"recent_grants":[{"grant_id":"ee3851c7b509b3429375d48074b143ab","tax_year":2025,"amount_type":"paid","amount_usd":8500000,"noncash_amount_usd":null,"recipient_name":"VANGUARD CHARITABLE","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidates","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WARWICK","state":"RI","recipient_type":"organization","object_id":"202630869349100338"},{"grant_id":"f4ba8d64897609b85a9266ba3d710b2f","tax_year":2025,"amount_type":"paid","amount_usd":3200000,"noncash_amount_usd":null,"recipient_name":"ATLAS NETWORK","recipient_ein":"942763845","match_tier":"B","match_confidence":0.92,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"ARLINGTON","state":"VA","recipient_type":"organization","object_id":"202630869349100338"},{"grant_id":"9d3d22cd4faa149d266f7cdd1d15fbd5","tax_year":2025,"amount_type":"paid","amount_usd":650000,"noncash_amount_usd":null,"recipient_name":"CATO INSTITUTE","recipient_ein":"237432162","match_tier":"B","match_confidence":0.94,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202630869349100338"},{"grant_id":"21f8453a8bb9afed6fca78a1f73595e1","tax_year":2024,"amount_type":"paid","amount_usd":6000000,"noncash_amount_usd":null,"recipient_name":"VANGUARD CHARITABLE","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidates","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WARWICK","state":"RI","recipient_type":"organization","object_id":"202423589349100907"},{"grant_id":"ecd6372f8891a096232fef774fecb834","tax_year":2024,"amount_type":"paid","amount_usd":3100000,"noncash_amount_usd":null,"recipient_name":"ATLAS NETWORK","recipient_ein":"942763845","match_tier":"B","match_confidence":0.92,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"ARLINGTON","state":"VA","recipient_type":"organization","object_id":"202423589349100907"},{"grant_id":"3241f32d2f9942e711e64f49c7a71348","tax_year":2024,"amount_type":"paid","amount_usd":550000,"noncash_amount_usd":null,"recipient_name":"CATO INSTITUTE","recipient_ein":"237432162","match_tier":"B","match_confidence":0.94,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202423589349100907"},{"grant_id":"81b25f8f6fa239d40c163b23116ada49","tax_year":2023,"amount_type":"paid","amount_usd":7000000,"noncash_amount_usd":null,"recipient_name":"VANGUARD CHARITABLE","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidates","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WARWICK","state":"RI","recipient_type":"organization","object_id":"202323559349100512"},{"grant_id":"e7984da8f9697cd197d0d70b02df2f36","tax_year":2023,"amount_type":"paid","amount_usd":3100000,"noncash_amount_usd":null,"recipient_name":"ATLAS NETWORK","recipient_ein":"942763845","match_tier":"B","match_confidence":0.92,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"ARLINGTON","state":"VA","recipient_type":"organization","object_id":"202323559349100512"},{"grant_id":"38f83366411ac8600daa1d3ca9f57ce8","tax_year":2022,"amount_type":"paid","amount_usd":8600000,"noncash_amount_usd":null,"recipient_name":"VANGUARD CHARITABLE","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidates","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WARWICK","state":"RI","recipient_type":"organization","object_id":"202330749349100433"},{"grant_id":"1c1e76e0ad70b9f12f862c763a283288","tax_year":2022,"amount_type":"paid","amount_usd":450000,"noncash_amount_usd":null,"recipient_name":"CATO INSTITUTE","recipient_ein":"237432162","match_tier":"B","match_confidence":0.94,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202330749349100433"},{"grant_id":"0fd1c3943de6a52bce2137f4eb736d38","tax_year":2022,"amount_type":"paid","amount_usd":150000,"noncash_amount_usd":null,"recipient_name":"YOUNG VOICES","recipient_ein":"812593815","match_tier":"C","match_confidence":0.86,"match_method":"name_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202330749349100433"},{"grant_id":"aad5cf8a1b3cd0b08de0d1bba46903a6","tax_year":2021,"amount_type":"paid","amount_usd":7000000,"noncash_amount_usd":null,"recipient_name":"VANGUARD CHARITABLE","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidates","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WARWICK","state":"RI","recipient_type":"organization","object_id":"202200409349100100"},{"grant_id":"68287ffb47e5fc9c9cc5bd42ed645801","tax_year":2021,"amount_type":"paid","amount_usd":2600000,"noncash_amount_usd":null,"recipient_name":"ATLAS NETWORK","recipient_ein":"942763845","match_tier":"B","match_confidence":0.92,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"ARLINGTON","state":"VA","recipient_type":"organization","object_id":"202200409349100100"},{"grant_id":"2c8b6373b8a7b3f83531d74d77ba09b8","tax_year":2021,"amount_type":"paid","amount_usd":450000,"noncash_amount_usd":null,"recipient_name":"CATO INSTITUTE","recipient_ein":"237432162","match_tier":"B","match_confidence":0.94,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202200409349100100"},{"grant_id":"283daced01d0622b11b190e3e57583c3","tax_year":2020,"amount_type":"paid","amount_usd":7000000,"noncash_amount_usd":null,"recipient_name":"VANGUARD CHARITABLE","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidates","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WARWICK","state":"RI","recipient_type":"organization","object_id":"202120479349100117"},{"grant_id":"23cf1aae39dea2d884096cda241988d6","tax_year":2020,"amount_type":"paid","amount_usd":3396712,"noncash_amount_usd":null,"recipient_name":"ATLAS NETWORK","recipient_ein":"942763845","match_tier":"B","match_confidence":0.92,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"ARLINGTON","state":"VA","recipient_type":"organization","object_id":"202120479349100117"},{"grant_id":"f2e1ddf38c113dd493c26a218e4bda5d","tax_year":2020,"amount_type":"paid","amount_usd":499946,"noncash_amount_usd":null,"recipient_name":"CATO INSTITUTE","recipient_ein":"237432162","match_tier":"B","match_confidence":0.94,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202120479349100117"},{"grant_id":"7d8a8f28480aec2088b7daf1b6935800","tax_year":2020,"amount_type":"paid","amount_usd":300000,"noncash_amount_usd":null,"recipient_name":"CERTELL","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidate_above_threshold","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"INDIANAPOLIS","state":"IN","recipient_type":"organization","object_id":"202120479349100117"},{"grant_id":"490b508b289bf926dafa70beb4d48181","tax_year":2020,"amount_type":"paid","amount_usd":137396,"noncash_amount_usd":null,"recipient_name":"REASON FOUNDATION","recipient_ein":null,"match_tier":"U","match_confidence":null,"match_method":"no_candidate_above_threshold","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202120479349100117"},{"grant_id":"941e1e627c863cd70cc319b0ce0e43c3","tax_year":2020,"amount_type":"paid","amount_usd":112716,"noncash_amount_usd":null,"recipient_name":"FOUNDATION FOR INDIVIDUAL RIGHTS IN EDUCATION","recipient_ein":"043467254","match_tier":"D","match_confidence":0.59,"match_method":"name_jw_state","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"PHILADELPHIA","state":"PA","recipient_type":"organization","object_id":"202120479349100117"},{"grant_id":"cd48a166748e2c50ab332af3443942d4","tax_year":2020,"amount_type":"paid","amount_usd":41375,"noncash_amount_usd":null,"recipient_name":"FUND FOR AMERICAN STUDIES","recipient_ein":"136223604","match_tier":"B","match_confidence":0.92,"match_method":"name_zip5_state_exact","purpose":"TO FURTHER DONEE'S EXEMPT PURPOSE","city":"WASHINGTON","state":"DC","recipient_type":"organization","object_id":"202120479349100117"}],"filings":[{"object_id":"202630869349100338","tax_period_end":"2025-08-31","filing_submission_date":null,"return_version":"2024v5.5","filing_year":2026,"tax_year":2025,"form_type":"990PF"},{"object_id":"202423589349100907","tax_period_end":"2024-08-31","filing_submission_date":null,"return_version":"2023v5.1","filing_year":2025,"tax_year":2024,"form_type":"990PF"},{"object_id":"202323559349100512","tax_period_end":"2023-08-31","filing_submission_date":null,"return_version":"2022v5.0","filing_year":2023,"tax_year":2023,"form_type":"990PF"},{"object_id":"202330749349100433","tax_period_end":"2022-08-31","filing_submission_date":null,"return_version":"2021v4.2","filing_year":2023,"tax_year":2022,"form_type":"990PF"},{"object_id":"202200409349100100","tax_period_end":"2021-08-31","filing_submission_date":null,"return_version":"2020v4.1","filing_year":2022,"tax_year":2021,"form_type":"990PF"},{"object_id":"202120479349100117","tax_period_end":"2020-08-31","filing_submission_date":null,"return_version":"2019v5.2","filing_year":2021,"tax_year":2020,"form_type":"990PF"}],"chunked":false,"dataset_version":"2026.09.0","built_at":"2026-09-03T21:13:09+00:00"}