Grants paid by Niels a Lundgard & Ruth Lundgard Fdn
EIN 31-6375418 · Cincinnati, OH · Form 990-PF, Part XV
Niels a Lundgard & Ruth Lundgard Fdn of Cincinnati, OH (EIN 31-6375418) reported 112 grants paid totaling $1,751,113 to 46 recipients in tax years 2020–2025, on Form 990-PF, Part XV. Derived from IRS e-file data, dataset version 2026.09.0, built 2026-09-03.
Grants paid
$1,751,113
112 grants
Recipients
46
distinct organizations
Tax years
2020–2025
6 filings in the corpus
By tax year
| Tax year | Grants paid | Amount paid | Approved for future |
|---|---|---|---|
| 2020 | 16 | $353,032 | — |
| 2021 | 15 | $192,646 | — |
| 2022 | 19 | $307,080 | — |
| 2023 | 19 | $303,708 | — |
| 2024 | 22 | $292,186 | — |
| 2025 | 21 | $302,461 | — |
Top recipients
The 46 recipients receiving the most from Niels a Lundgard & Ruth Lundgard Fdn, by grants paid, out of 46 distinct recipients.
| Recipient | Match | Location | Grants | Total paid | Latest year |
|---|---|---|---|---|---|
| Upper Valley Medical Foundation 31-0537095 | D | Troy, OH | 5 | $178,063 | 2025 |
| Piqua Education Foundation 31-1117501 | B | Piqua, OH | 4 | $160,000 | 2025 |
| Miami County YMCA 31-0537179 | B | Piqua, OH | 6 | $97,060 | 2025 |
| The Salvation Army 13-5562351 | B | Nyack, NY | 6 | $93,560 | 2025 |
| New Creation Counseling Center 31-1409864 | B | Tipp City, OH | 6 | $83,560 | 2025 |
| Piqua Arts Council 31-1505713 | B | Piqua, OH | 4 | $80,000 | 2025 |
| Cal Farleys Boys Ranch 75-0808768 | C | Amarillo, TX | 5 | $78,201 | 2025 |
| YWCA | U | Piqua, OH | 3 | $74,808 | 2024 |
| American Cancer Society Inc | U | Oklahoma City, OK | 3 | $67,799 | 2023 |
| Upper Valley Med Ctr Fdn Attn Kathleen Scarbourgh | U | Troy, OH | 1 | $56,939 | 2020 |
| Big Brothers Big Sisters of the Greater Miami Valley 31-0641306 | B | Dayton, OH | 5 | $50,306 | 2025 |
| Rehabilitation Center for Neurological Devt 23-7202001 | C | Piqua, OH | 3 | $45,000 | 2025 |
| City of Piqua | U | Piqua, OH | 2 | $40,000 | 2023 |
| Friends of the Piqua Public Library 84-3519511 | B | Piqua, OH | 3 | $39,500 | 2025 |
| Clear Creek Farms 31-0982443 | C | Piqua, OH | 5 | $39,032 | 2025 |
| Miami County Park District 31-1409139 | D | Troy, OH | 2 | $35,000 | 2025 |
| Friends of Mainstreet Piqua Inc 27-3075902 | B | Piqua, OH | 3 | $34,850 | 2025 |
| American Heart Association | U | St Petersburg, FL | 3 | $33,605 | 2023 |
| American Cancer Society Inc | U | Hagerstown, MD | 2 | $31,197 | 2025 |
| Miami County Dental Clinic 20-4901192 | B | Troy, OH | 3 | $30,000 | 2024 |
| Cal Farley's Boys Ranch & Girls Girls of Amarillo Texas | U | Amarillo, TX | 1 | $29,608 | 2020 |
| Hospice of Miami County 31-1031277 | B | Troy, OH | 4 | $29,000 | 2025 |
| American Heart Association Inc 13-5613797 | B | Dallas, TX | 2 | $26,550 | 2025 |
| Piqua Compassion Network 37-1604422 | B | Piqua, OH | 3 | $25,000 | 2024 |
| YWCA C/O Leesa Baker | U | Piqua, OH | 1 | $23,405 | 2020 |
| Am Heart Assoc Miami Co Unit | U | St Petersburg, FL | 1 | $23,405 | 2020 |
| American Cancer Society Miami County Unit | U | Oklahoma City, OK | 1 | $23,405 | 2020 |
| First Place Food Pantry Inc 47-0994740 | B | Troy, OH | 1 | $22,500 | 2025 |
| Isaiahs Place Inc 01-0779327 | B | Troy, OH | 2 | $20,000 | 2025 |
| YWCA of Piqua | U | Piqua, OH | 1 | $16,847 | 2021 |
| Safehaven Inc 31-1458088 | B | Piqua, OH | 2 | $15,000 | 2025 |
| Bethany Center 31-1709232 | B | Piqua, OH | 2 | $15,000 | 2023 |
| Friends of Piqua Parks Inc 61-1709157 | B | Piqua, OH | 3 | $15,000 | 2024 |
| American Heart Association Inc 91-6243889 | C | Kettering, OH | 1 | $13,708 | 2023 |
| Board of Education Piqua School District Aka Piqua City Schools | U | Piqua, OH | 1 | $12,500 | 2024 |
| Clothes That Work 31-1575093 | B | Kettering, OH | 1 | $10,000 | 2025 |
| Piqua Fire Department | U | Piqua, OH | 1 | $10,000 | 2021 |
| Dayton Childrens Hospital 31-0672132 | B | Dayton, OH | 1 | $10,000 | 2021 |
| Ronald Mcdonald House of the Miami Valley Region Inc | U | Dayton, OH | 1 | $10,000 | 2021 |
| Piqua Catholic Schools | U | Piqua, OH | 1 | $9,000 | 2022 |
| Court-Appointed Special Advocate Guardians Ad Litem of Miami County 31-1418130 | C | Troy, OH | 1 | $8,000 | 2022 |
| R T Industries Inc 31-0855035 | B | Troy, OH | 1 | $8,000 | 2022 |
| Lehman Catholic High School | U | Sidney, OH | 1 | $7,500 | 2021 |
| Lehman Catholic Annual Fund | U | Sidney, OH | 1 | $7,500 | 2020 |
| We Care Arts 31-1295721 | B | Kettering, OH | 2 | $7,150 | 2025 |
| Clear Creek Farms C/O Michael Harbaugh | U | Piqua, OH | 1 | $4,555 | 2020 |
Match tier: A Reported EIN · B Exact name and place · C Strong name match · D Probable name match · U Unresolved. Tiers C and D are inferred, not reported; see how matching works.
Every grant
All 112 grant rows this organization reported, most recent first.
| Tax year | Recipient | Match | Amount | Type | Purpose | Source filing |
|---|---|---|---|---|---|---|
| 2025 | Upper Valley Medical Center Foundation (uvmc) Troy, OH | D | $33,750 | paid | ANNUAL FUND | 202641249349101339 |
| 2025 | Miami County YMCA Piqua, OH | B | $27,000 | paid | ANNUAL FUND | 202641249349101339 |
| 2025 | Piqua Education Foundation Piqua, OH | B | $25,000 | paid | SCHOLARSHIP | 202641249349101339 |
| 2025 | First Place Food Pantry Inc Troy, OH | B | $22,500 | paid | PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Cal Farleys Boys Ranch Amarillo, TX | B | $17,550 | paid | ANNUAL FUND | 202641249349101339 |
| 2025 | American Cancer Society Inc Hagerstown, MD | U | $15,961 | paid | ANNUAL FUND | 202641249349101339 |
| 2025 | Rehabilitation Center for Neurological Devt Piqua, OH | C | $15,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Piqua Arts Council Piqua, OH | B | $15,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Clear Creek Farms Piqua, OH | C | $14,700 | paid | ANNUAL FUND & | 202641249349101339 |
| 2025 | American Heart Association Inc Dallas, TX | B | $13,500 | paid | ANNUAL FUND | 202641249349101339 |
| 2025 | The Salvation Army Nyack, NY | B | $13,500 | paid | ANNUAL FUND | 202641249349101339 |
| 2025 | New Creation Counseling Center Inc Tipp City, OH | B | $13,500 | paid | ANNUAL FUND | 202641249349101339 |
| 2025 | Big Brothers Big Sisters of the Greater Miami Valley Inc Dayton, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Isaiahs Place Inc Troy, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Clothes That Work Kettering, OH | B | $10,000 | paid | PROGRAM SUPORT | 202641249349101339 |
| 2025 | Hospice of Miami County Inc Troy, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Miami County Park District Troy, OH | D | $10,000 | paid | GENERAL FUNDING SUPPORT | 202641249349101339 |
| 2025 | Safehaven Inc Piqua, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Friends of Mainstreet Piqua Inc Piqua, OH | B | $7,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | Friends of the Piqua Public Library Piqua, OH | B | $4,500 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2025 | We Care Arts Kettering, OH | B | $4,000 | paid | PROJECT/PROGRAM SUPPORT | 202641249349101339 |
| 2024 | Upper Valley Medical Center Foundation (uvmc) Troy, OH | D | $32,625 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | Piqua Arts Council Piqua, OH | B | $25,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Friends of the Piqua Public Library Piqua, OH | B | $20,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Clear Creek Farms Piqua, OH | C | $17,610 | paid | ANNUAL FUND & | 202501119349100905 |
| 2024 | Cal Farleys Boys Ranch Amarillo, TX | B | $16,965 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | American Cancer Society Inc Hagerstown, MD | U | $15,236 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | Miami County Dental Clinic Troy, OH | B | $15,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Rehabilitation Center for Neurological Devt Piqua, OH | C | $15,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | New Creation Counseling Center Inc Tipp City, OH | B | $13,050 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | YWCA Piqua, OH | U | $13,050 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | American Heart Association Inc Dallas, TX | B | $13,050 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | The Salvation Army Nyack, NY | B | $13,050 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | Miami County YMCA Piqua, OH | B | $13,050 | paid | ANNUAL FUND | 202501119349100905 |
| 2024 | Board of Education Piqua School District Aka Piqua City Schools Piqua, OH | U | $12,500 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Isaiahs Place Inc Troy, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Big Brothers Big Sisters of the Greater Miami Valley Inc Dayton, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Piqua Compassion Network Piqua, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Friends of Mainstreet Piqua Inc Piqua, OH | B | $7,850 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Friends of Piqua Parks Inc Piqua, OH | B | $6,000 | paid | PROGRAM/PROJECT SUPPORT | 202501119349100905 |
| 2024 | Hospice of Miami County Inc Troy, OH | B | $5,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | Safehaven Inc Piqua, OH | B | $5,000 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2024 | We Care Arts Kettering, OH | B | $3,150 | paid | PROJECT/PROGRAM SUPPORT | 202501119349100905 |
| 2023 | American Cancer Society Inc Oklahoma City, OK | U | $47,244 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | Upper Valley Medical Foundation (uvmc) Troy, OH | D | $32,625 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | City of Piqua Piqua, OH | U | $25,000 | paid | PROGRAM/PROJECT SUPPORT | 202431149349101518 |
| 2023 | Friends of Mainstreet Piqua Inc Piqua, OH | B | $20,000 | paid | PROJECT/PROGRAM SUPPORT | 202431149349101518 |
| 2023 | Cal Farleys Boys Ranch Amarillo, TX | B | $16,965 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | Rehabilitation Center for Neurological Development Piqua, OH | B | $15,000 | paid | PROJECT/PROGRAM SUPPORT | 202431149349101518 |
| 2023 | Friends of the Piqua Public Library Piqua, OH | B | $15,000 | paid | PROJECT/PROGRAM SUPPORT | 202431149349101518 |
| 2023 | American Heart Association Inc Kettering, OH | C | $13,708 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | YWCA Piqua, OH | U | $13,050 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | New Creation Counseling Center Inc Tipp City, OH | B | $13,050 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | The Salvation Army W Nyack, NY | B | $13,050 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | American Heart Association St Petersburg, FL | U | $13,050 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | Miami County YMCA Piqua, OH | B | $13,050 | paid | ANNUAL FUND | 202431149349101518 |
| 2023 | Big Brothers Big Sisters of the Greater Miami Valley Dayton, OH | B | $10,306 | paid | PROJECT/PROGRAM SUPPORT | 202431149349101518 |
| 2023 | Piqua Compassion Network Piqua, OH | B | $10,000 | paid | PROGRAM/PROJECT SUPPORT | 202431149349101518 |
| 2023 | Bethany Center Piqua, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202431149349101518 |
| 2023 | Miami County Dental Clinic Troy, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202431149349101518 |
| 2023 | Hospice of Miami County Inc Troy, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202431149349101518 |
| 2023 | Clear Creek Farms Piqua, OH | C | $2,610 | paid | ANNUAL FUND | 202431149349101518 |
| 2022 | YWCA Piqua, OH | U | $48,708 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | Piqua Education Foundation Piqua, OH | B | $45,000 | paid | SCHOLARSHIP | 202301259349101315 |
| 2022 | Upper Valley Medical Foundation (uvmc) Troy, OH | D | $34,270 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | Piqua Arts Council Piqua, OH | B | $25,000 | paid | CAPITAL CAMPAIGN | 202301259349101315 |
| 2022 | Cal Farleys Boys Ranch Amarillo, TX | B | $17,820 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | City of Piqua Piqua, OH | U | $15,000 | paid | PROGRAM/PROJECT SUPPORT | 202301259349101315 |
| 2022 | Miami County YMCA Piqua, OH | B | $13,708 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | American Heart Association St Petersburg, FL | U | $13,708 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | New Creation Counseling Center Inc Tipp City, OH | B | $13,708 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | American Cancer Society Inc Oklahoma City, OK | U | $13,708 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | The Salvation Army W Nyack, NY | B | $13,708 | paid | ANNUAL FUND | 202301259349101315 |
| 2022 | Big Brothers Big Sisters of the Greater Miami Valley Dayton, OH | B | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202301259349101315 |
| 2022 | Piqua Catholic Schools Piqua, OH | U | $9,000 | paid | PROGRAM/PROJECT SUPPORT | 202301259349101315 |
| 2022 | R T Industries Inc Troy, OH | B | $8,000 | paid | PROGRAM/PROJECT SUPPORT | 202301259349101315 |
| 2022 | Court-Appointed Special Advocate Guardians Ad Litem of Miami County Troy, OH | C | $8,000 | paid | GENERAL OPERATING SUPPORT | 202301259349101315 |
| 2022 | Miami County Dental Clinic Troy, OH | B | $5,000 | paid | GENERAL OPERATING SUPPORT | 202301259349101315 |
| 2022 | Friends of Piqua Parks Inc Piqua, OH | B | $5,000 | paid | PROGRAM/PROJECT SUPPORT | 202301259349101315 |
| 2022 | Piqua Compassion Network Piqua, OH | B | $5,000 | paid | PROGRAM/PROJECT SUPPORT | 202301259349101315 |
| 2022 | Clear Creek Farms Piqua, OH | C | $2,742 | paid | ANNUAL FUND | 202301259349101315 |
| 2021 | Piqua Education Foundation Piqua, OH | B | $45,000 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | Upper Valley Medical Foundation Troy, OH | D | $44,793 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | YWCA of Piqua Piqua, OH | U | $16,847 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | Dayton Childrens Hospital Dayton, OH | B | $10,000 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | Ronald Mcdonald House of the Miami Valley Region Inc Dayton, OH | U | $10,000 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | Piqua Fire Department Piqua, OH | U | $10,000 | paid | PROJECT/PROGRAM SUPPORT | 202242149349100309 |
| 2021 | Cal Farleys Boys Ranch Amarillo, TX | C | $8,901 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | Lehman Catholic High School Sidney, OH | U | $7,500 | paid | PROJECT/PROGRAM SUPPORT | 202242149349100309 |
| 2021 | The Salvation Army Nyack, NY | B | $6,847 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | American Cancer Society Inc Oklahoma City, OK | U | $6,847 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | New Creation Counseling Center Inc Tipp City, OH | B | $6,847 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | American Heart Association St Petersburg, FL | U | $6,847 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | Miami County YMCA Piqua, OH | B | $6,847 | paid | ANNUAL FUND | 202242149349100309 |
| 2021 | Hospice of Miami County Troy, OH | B | $4,000 | paid | PROJECT/PROGRAM SUPPORT | 202242149349100309 |
| 2021 | Clear Creek Farms Piqua, OH | C | $1,370 | paid | ANNUAL FUND | 202242149349100309 |
| 2020 | Upper Valley Med Ctr Fdn Attn Kathleen Scarbourgh Troy, OH | U | $56,939 | paid | GENERAL SUPPORT | 202111319349101241 |
| 2020 | Piqua Education Foundation Piqua, OH | B | $45,000 | paid | GENERAL SUPPORT FUNDING | 202111319349101241 |
| 2020 | The Salvation Army Nyack, NY | B | $33,405 | paid | PROGRAM SUPPORT | 202111319349101241 |
| 2020 | Cal Farley's Boys Ranch & Girls Girls of Amarillo Texas Amarillo, TX | U | $29,608 | paid | PROGRAM SUPPORT | 202111319349101241 |
| 2020 | Miami County Park District Troy, OH | D | $25,000 | paid | GENERAL FUNDING SUPPORT | 202111319349101241 |
| 2020 | YWCA C/O Leesa Baker Piqua, OH | U | $23,405 | paid | PROGRAM SUPPORT | 202111319349101241 |
| 2020 | New Creation Counseling Center Tipp City, OH | B | $23,405 | paid | GENERAL SUPPORT | 202111319349101241 |
| 2020 | American Cancer Society Miami County Unit Oklahoma City, OK | U | $23,405 | paid | PROGRAM SUPPORT | 202111319349101241 |
| 2020 | Am Heart Assoc Miami Co Unit St Petersburg, FL | U | $23,405 | paid | PROGRAM SUPPORT | 202111319349101241 |
| 2020 | Miami County YMCA Piqua, OH | B | $23,405 | paid | PROGRAM SUPPORT | 202111319349101241 |
| 2020 | Piqua Arts Council Piqua, OH | B | $15,000 | paid | GENERAL FUNDING SUPPORT | 202111319349101241 |
| 2020 | Big Brothers Big Sisters of the Greater Miami Valley Dayton, OH | B | $10,000 | paid | GENERAL SUPPORT FUNDING | 202111319349101241 |
| 2020 | Lehman Catholic Annual Fund Sidney, OH | U | $7,500 | paid | GENERAL FUNDING SUPPORT | 202111319349101241 |
| 2020 | Bethany Center Piqua, OH | B | $5,000 | paid | GENERAL FUNDING SUPPORT | 202111319349101241 |
| 2020 | Clear Creek Farms C/O Michael Harbaugh Piqua, OH | U | $4,555 | paid | GENERAL SUPPORT | 202111319349101241 |
| 2020 | Friends of Piqua Parks Inc Piqua, OH | B | $4,000 | paid | GENERAL FUNDING SUPPORT | 202111319349101241 |
Match tier: A Reported EIN · B Exact name and place · C Strong name match · D Probable name match · U Unresolved. Tiers C and D are inferred, not reported; see how matching works.
Recipient matching for this dataset version has not yet completed its independent precision check. Tier A rows carry the EIN the filer reported; tiers B–D are the matcher's inference and should be read as leads until the check is published on the methodology page.
Source filings
Every figure above is traceable to one of these IRS e-file returns by its OBJECT_ID.
| Form | Tax year | Period end | Filed | Schema | IRS OBJECT_ID |
|---|---|---|---|---|---|
| 990PF | 2025 | 2025-12-31 | not stated | 2025v4.0 | 202641249349101339 |
| 990PF | 2024 | 2024-12-31 | not stated | 2024v5.1 | 202501119349100905 |
| 990PF | 2023 | 2023-12-31 | not stated | 2023v5.0 | 202431149349101518 |
| 990PF | 2022 | 2022-12-31 | not stated | 2022v5.0 | 202301259349101315 |
| 990PF | 2021 | 2021-12-31 | not stated | 2021v4.1 | 202242149349100309 |
| 990PF | 2020 | 2020-12-31 | not stated | 2020v4.0 | 202111319349101241 |
Derived from IRS Form 990-PF e-file XML; recipient identities from the IRS Exempt Organizations Business Master File. Dataset version 2026.09.0, built 2026-09-03. The same rows as Parquet: manifest; as JSON: /api/funders/316375418.json.
The same organization elsewhere in the program: exempt status and filing health · federal awards · grant guidance · open opportunities.
This is informational only, derived from public data on the dates shown. It is not an eligibility determination, and not legal, tax, or accounting advice. Verify against the official source before relying on it.