Grants paid by Ivon & Jane Culver Char Trust
EIN 45-2880898 · Chicago, NY · Form 990-PF, Part XV · NTEE S99
Ivon & Jane Culver Char Trust of Chicago, NY (EIN 45-2880898) reported 110 grants paid totaling $4,033,778 to 49 recipients in tax years 2018–2024, on Form 990-PF, Part XV. Derived from IRS e-file data, dataset version 2026.09.0, built 2026-09-03.
Grants paid
$4,033,778
110 grants
Recipients
49
distinct organizations
Tax years
2018–2024
7 filings in the corpus
By tax year
| Tax year | Grants paid | Amount paid | Approved for future |
|---|---|---|---|
| 2018 | 15 | $570,413 | — |
| 2019 | 15 | $543,298 | — |
| 2020 | 16 | $562,879 | — |
| 2021 | 17 | $558,455 | — |
| 2022 | 16 | $629,428 | — |
| 2023 | 16 | $594,398 | — |
| 2024 | 15 | $574,907 | — |
Top recipients
The 49 recipients receiving the most from Ivon & Jane Culver Char Trust, by grants paid, out of 49 distinct recipients.
| Recipient | Match | Location | Grants | Total paid | Latest year |
|---|---|---|---|---|---|
| Washington College | U | Chestertown, MD | 7 | $489,600 | 2024 |
| National Pediatric Cancer Foundation Inc 59-3097333 | B | Tampa, FL | 3 | $150,000 | 2022 |
| Florida State University Foundation Inc 59-6152180 | B | Tallahassee, FL | 4 | $150,000 | 2024 |
| Amikids Inc | U | Tampa, FL | 3 | $149,179 | 2021 |
| Presbyterian Medical Center of the Unive | U | Philadelphia, PA | 2 | $144,921 | 2023 |
| Ruth Eckerd Hall Inc 59-1803628 | B | Clearwater, FL | 4 | $133,725 | 2021 |
| Scheie Eye Institute | U | Philadelphia, PA | 4 | $133,725 | 2021 |
| The Arc Tampa Bay Foundation 59-2174961 | B | Clearwater, FL | 3 | $120,000 | 2021 |
| Boys and Girls Club Tampa Bay Inc 59-0624368 | C | Tampa, FL | 2 | $115,000 | 2020 |
| Tampa Preparatory School Inc 59-1618607 | B | Tampa, FL | 2 | $105,000 | 2023 |
| Tampa Metropolitan Area Young Mens Chris 59-1742909 | C | Tampa, FL | 2 | $100,000 | 2024 |
| Lauries Love Inc 87-3737463 | B | St Petersburg, FL | 2 | $100,000 | 2024 |
| Johns Hopkins All Children's Foundation | U | St Petersburg, FL | 2 | $100,000 | 2019 |
| Love Inc of Metro Tampa 81-2456286 | B | Tampa, FL | 1 | $100,000 | 2018 |
| Portico Housing Solutions Inc 85-3003691 | B | Tampa, FL | 2 | $100,000 | 2024 |
| Habitat for Humanity of Pinellas 59-2509116 | B | Clearwater, FL | 2 | $100,000 | 2021 |
| Childrens Cancer Center Inc 59-1779035 | B | Tampa, FL | 2 | $100,000 | 2022 |
| Salvation Army 58-0660607 | B | Brookhaven, GA | 2 | $100,000 | 2021 |
| Trustees of the University of Pennsylvan 23-1352685 | C | Philadelphia, PA | 3 | $99,446 | 2024 |
| Untied Food Bank and Services of Plant City Inc 59-3069728 | C | Plant City, FL | 3 | $90,000 | 2024 |
| Feeding Tampa Bay | U | Tampa, FL | 2 | $80,000 | 2021 |
| Champions for Children Inc 59-1807551 | B | Tampa, FL | 2 | $75,000 | 2023 |
| Echo of Brandon Inc 59-3051533 | B | Brandon, FL | 2 | $75,000 | 2021 |
| Selah Freedom Inc 45-5189165 | C | Sarasota, FL | 2 | $65,000 | 2022 |
| Cass Housing 47-5460116 | C | Fort Wayne, IN | 3 | $65,000 | 2021 |
| Best Buddies International Inc 52-1614576 | B | Miami, FL | 3 | $60,413 | 2024 |
| A Kids Place of Tampa Bay 26-2757636 | B | Brandon, FL | 2 | $60,000 | 2022 |
| Humane Society of Tampa Bay Inc 59-0799907 | B | Tampa, FL | 3 | $60,000 | 2021 |
| Love Mckinley Inc 81-2098367 | B | St Petersburg, FL | 2 | $54,000 | 2024 |
| Mary Lees House Inc 65-1096929 | B | Tampa, FL | 2 | $51,000 | 2023 |
| High Risk Hope Inc | U | Tampa, FL | 1 | $50,000 | 2022 |
| St Josephs Hospital of Tampa Fdn Inc 59-1100828 | B | Tampa, FL | 1 | $50,000 | 2023 |
| American Heart Association Inc 13-5613797 | B | Dallas, TX | 1 | $50,000 | 2023 |
| Random Acts of Flowers Tampa Bay 84-5173631 | B | Dunedin, FL | 1 | $50,000 | 2020 |
| Miracles for Kids Inc 91-2160616 | B | Irvine, CA | 2 | $50,000 | 2023 |
| Jacksonville School for Autism Inc 20-2632111 | B | Jacksonville, FL | 2 | $50,000 | 2024 |
| Clothes to Kids Inc 14-1849798 | B | Clearwater, FL | 2 | $50,000 | 2023 |
| Big Brothers Big Sisters of Tampa Bay Inc 59-2173085 | B | Tampa, FL | 1 | $50,000 | 2024 |
| Florida Orchestra Inc 59-1223691 | B | St Petersburg, FL | 7 | $48,960 | 2024 |
| Kyle Pease Foundation Inc 27-4563077 | B | Atlanta, GA | 2 | $42,064 | 2020 |
| Univ of Pennsylvania | U | Philadelphia, PA | 4 | $26,745 | 2021 |
| Wheelchairs 4 Kids 45-1308941 | B | Tarpon Spgs, FL | 1 | $25,000 | 2023 |
| Redefining Refuge Inc 27-2126223 | C | Lutz, FL | 1 | $25,000 | 2022 |
| Inspire Equine Therapy Program Inc 81-3960240 | B | Clearwater, FL | 1 | $25,000 | 2024 |
| Team Trippy Foundation Inc 99-2958538 | B | Lakeland, FL | 1 | $25,000 | 2024 |
| Cristo Rey Tampa Work Study Inc 47-4402991 | B | Tampa, FL | 1 | $25,000 | 2019 |
| Conservation Florida Inc 59-3613021 | B | Orlando, FL | 1 | $25,000 | 2024 |
| Heart Gallery of Tampa Inc 81-4802754 | C | Tampa, FL | 1 | $20,000 | 2023 |
| Julie Weintraubs Hands Across the Bay 27-1983612 | B | Clearwater, FL | 1 | $20,000 | 2019 |
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 110 grant rows this organization reported, most recent first.
| Tax year | Recipient | Match | Amount | Type | Purpose | Source filing |
|---|---|---|---|---|---|---|
| 2024 | Trustees of the University of Pennsylvan Philadelphia, PA | C | $84,954 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Washington College Chestertown, MD | U | $77,230 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Tampa Metropolitan Area Young Men's Christain Assoc Inc Tampa, FL | C | $50,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Lauries Love Inc St Petersburg, FL | B | $50,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Florida State University Foundation Inc Tallahassee, FL | B | $50,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Portico Housing Solutions Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Big Brothers Big Sisters of Tampa Bay Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Conservation Florida Inc Orlando, FL | B | $25,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Inspire Equine Therapy Program Inc Clearwater, FL | B | $25,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Love Mckinley Inc St Petersburg, FL | B | $25,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Team Trippy Foundation Inc Lakeland, FL | B | $25,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Jacksonville School for Autism Inc Jacksonville, FL | B | $20,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Best Buddies International Inc Miami, FL | B | $20,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | United Food Bank & Services of Plant City Inc Plant City, FL | B | $15,000 | paid | GENERAL OPERATING | 202542519349101024 |
| 2024 | Florida Orchestra Inc St Petersburg, FL | B | $7,723 | paid | GENERAL OPERATING | 202542519349101024 |
| 2023 | Washington College Chestertown, MD | U | $74,726 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Presbyterian Medical Center of the Unive Philadelphia, PA | U | $74,726 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Tampa Preparatory School Inc Tampa, FL | B | $55,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | American Heart Association Inc Dallas, TX | B | $50,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Lauries Love Inc St Petersburg, FL | B | $50,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | St Josephs Hospital of Tampa Fdn Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Portico Housing Solutions Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Love Mckinley Inc St Petersburg, FL | B | $29,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Mary Lees House Inc Tampa, FL | B | $26,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Clothes to Kids Inc Clearwater, FL | B | $25,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Champions for Children Inc Tampa, FL | B | $25,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Miracles for Kids Inc Irvine, CA | B | $25,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Wheelchairs 4 Kids Tarpon Spgs, FL | B | $25,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Heart Gallery of Tampa Inc Tampa, FL | C | $20,000 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Florida Orchestra Inc St Petersburg, FL | B | $7,473 | paid | GENERAL OPERATING | 202421299349100612 |
| 2023 | Trustees of the University of Pennsylvan Philadelphia, PA | C | $7,473 | paid | GENERAL OPERATING | 202421299349100612 |
| 2022 | Presbyterian Medical Center of the Unive Philadelphia, PA | U | $70,195 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Washington College Chestertown, MD | U | $70,195 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Tampa Metropolitan Area Young Mens Chris Tampa, FL | C | $50,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | High Risk Hope Inc Tampa, FL | U | $50,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Champions for Children Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Tampa Preparatory School Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Childrens Cancer Center Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | National Pediatric Cancer Foundation Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Selah Freedom Inc Sarasota, FL | C | $35,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | A Kids Place of Tampa Bay Brandon, FL | B | $35,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Jacksonville School for Autism Inc Jacksonville, FL | B | $30,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Clothes to Kids Inc Clearwater, FL | B | $25,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Redefining Refuge Inc Lutz, FL | C | $25,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Miracles for Kids Inc Irvine, CA | B | $25,000 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Florida Orchestra Inc St Petersburg, FL | B | $7,019 | paid | GENERAL OPERATING | 202301309349102205 |
| 2022 | Trustees of the University of Pennsylvan Philadelphia, PA | C | $7,019 | paid | GENERAL OPERATING | 202301309349102205 |
| 2021 | Washington College Chestertown, MD | U | $65,580 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Florida State University Foundation Inc Tallahassee, FL | B | $55,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Habitat for Humanity of Pinellas Clearwater, FL | B | $50,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Salvation Army Brookhaven, GA | B | $50,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | The Arc Tampa Bay Foundation Clearwater, FL | B | $50,000 | paid | GENERAL OPERATING PURPOSES | 202201319349106190 |
| 2021 | Scheie Eye Institute Philadelphia, PA | U | $32,790 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Ruth Eckerd Hall Inc Clearwater, FL | B | $32,790 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Selah Freedom Inc Sarasota, FL | C | $30,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Feeding Tampa Bay Tampa, FL | U | $30,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Echo of Brandon Inc Brandon, FL | B | $25,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Humane Society of Tampa Bay Inc Tampa, FL | B | $25,000 | paid | GENERAL OPERATING PURPOSES | 202201319349106190 |
| 2021 | United Food Bank and Services of Plant City Inc Plant City, FL | B | $25,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Cass Housing Fort Wayne, IN | C | $25,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | A Kids Place of Tampa Bay Brandon, FL | B | $25,000 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Amikids Inc Tampa, FL | U | $24,179 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Florida Orchestra St Petersburg, FL | B | $6,558 | paid | GENERAL OPERATING | 202201319349106190 |
| 2021 | Univ of Pennsylvania Philadelphia, PA | U | $6,558 | paid | GENERAL OPERATING | 202201319349106190 |
| 2020 | Washington College Chestertown, MD | U | $64,699 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | The Arc Tampa Bay Foundation Clearwater, FL | B | $50,000 | paid | GENERAL OPERATING PURPOSES | 202101319349102195 |
| 2020 | Untied Food Bank and Services of Plant City Inc Plant City, FL | C | $50,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Salvation Army Brookhaven, GA | B | $50,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Random Acts of Flowers Tampa Bay Dunedin, FL | B | $50,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Feeding Tampa Bay Tampa, FL | U | $50,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Echo of Brandon Inc Brandon, FL | B | $50,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Ruth Eckerd Hall Inc Clearwater, FL | B | $32,350 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Scheie Eye Institute Philadelphia, PA | U | $32,350 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Cass Housing Fort Wayne, IN | C | $30,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Kyle Pease Foundation Inc Atlanta, GA | B | $25,540 | paid | GENERAL OPERATING PURPOSES | 202101319349102195 |
| 2020 | Best Buddies International Inc Miami, FL | B | $25,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Humane Society of Tampa Bay Inc Tampa, FL | B | $25,000 | paid | GENERAL OPERATING PURPOSES | 202101319349102195 |
| 2020 | Boys and Girls Club Tampa Bay Inc Tampa, FL | C | $15,000 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Florida Orchestra St Petersburg, FL | B | $6,470 | paid | GENERAL OPERATING | 202101319349102195 |
| 2020 | Univ of Pennsylvania Philadelphia, PA | U | $6,470 | paid | GENERAL OPERATING | 202101319349102195 |
| 2019 | Amikids Inc Tampa, FL | U | $100,000 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | Washington College Chestertown, MD | U | $80,352 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | National Pediatric Cancer Foundation in Tampa, FL | C | $50,000 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | Johns Hopkins All Children's Foundation St Petersburg, FL | U | $50,000 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | Childrens Cancer Center Inc Tampa, FL | B | $50,000 | paid | GENERAL OPERATING PURPOSES | 202011299349100116 |
| 2019 | Ruth Eckerd Hall Inc Clearwater, FL | B | $40,176 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | Scheie Eye Institute Philadelphia, PA | U | $40,176 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | Cristo Rey Tampa Work Study Inc Tampa, FL | B | $25,000 | paid | GENERAL OPERATING PURPOSES | 202011299349100116 |
| 2019 | Florida State University Foundation Inc Sarasota, FL | C | $25,000 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | The Arc Tampa Bay Foundation Clearwater, FL | B | $20,000 | paid | GENERAL OPERATING PURPOSES | 202011299349100116 |
| 2019 | Julie Weintraubs Hands Across the Bay Clearwater, FL | B | $20,000 | paid | GENERAL OPERATING PURPOSES | 202011299349100116 |
| 2019 | Kyle Pease Foundation Inc Atlanta, GA | B | $16,524 | paid | GENERAL OPERATING PURPOSES | 202011299349100116 |
| 2019 | Humane Society of Tampa Bay Inc Tampa, FL | B | $10,000 | paid | GENERAL OPERATING PURPOSES | 202011299349100116 |
| 2019 | Univ of Pennsylvania Philadelphia, PA | U | $8,035 | paid | GENERAL OPERATING | 202011299349100116 |
| 2019 | Florida Orchestra St Petersburg, FL | B | $8,035 | paid | GENERAL OPERATING | 202011299349100116 |
| 2018 | Boys and Girls Club Tampa Bay Inc Tampa, FL | C | $100,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Love Inc of Metro Tampa Tampa, FL | B | $100,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Washington College Chestertown, MD | U | $56,818 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Johns Hopkins All Children's Foundation St Petersburg, FL | U | $50,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Habitat for Humanity of Pinellas County Clearwater, FL | C | $50,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | National Pediatric Cancer Foundation in Tampa, FL | C | $50,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Ruth Eckerd Hall Inc Clearwater, FL | B | $28,409 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Scheie Eye Institute Philadelphia, PA | U | $28,409 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Mary Lee's House Inc Tampa, FL | B | $25,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Amikids Inc Tampa, FL | U | $25,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Florida State University Foundation Inc Sarasota, FL | C | $20,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Best Buddies International Inc Miami, FL | B | $15,413 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Cass Housing Fort Wayne, IN | C | $10,000 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Florida Orchestra St Petersburg, FL | B | $5,682 | paid | GENERAL OPERATING | 201921219349100842 |
| 2018 | Univ of Pennsylvania Philadelphia, PA | U | $5,682 | paid | GENERAL OPERATING | 201921219349100842 |
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 | 2024 | 2024-12-31 | not stated | 2024v5.2 | 202542519349101024 |
| 990PF | 2023 | 2023-12-31 | not stated | 2023v5.0 | 202421299349100612 |
| 990PF | 2022 | 2022-12-31 | not stated | 2022v5.0 | 202301309349102205 |
| 990PF | 2021 | 2021-12-31 | not stated | 2021v4.1 | 202201319349106190 |
| 990PF | 2020 | 2020-12-31 | not stated | 2020v4.0 | 202101319349102195 |
| 990PF | 2019 | 2019-12-31 | not stated | 2019v5.0 | 202011299349100116 |
| 990PF | 2018 | 2018-12-31 | not stated | 2018v3.0 | 201921219349100842 |
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/452880898.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.