Grants paid by The Rafael and Diana Vinoly Foundation C/O Funaro & Co
EIN 45-3597135 · New York, NY · Form 990-PF, Part XV · NTEE T20
The Rafael and Diana Vinoly Foundation C/O Funaro & Co of New York, NY (EIN 45-3597135) reported 77 grants paid totaling $792,010 to 39 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
$792,010
77 grants
Recipients
39
distinct organizations
Tax years
2018–2024
5 filings in the corpus
By tax year
| Tax year | Grants paid | Amount paid | Approved for future |
|---|---|---|---|
| 2018 | 27 | $215,000 | — |
| 2020 | 27 | $302,500 | — |
| 2022 | 20 | $244,000 | — |
| 2023 | 1 | $15,000 | — |
| 2024 | 2 | $15,510 | — |
Top recipients
The 39 recipients receiving the most from The Rafael and Diana Vinoly Foundation C/O Funaro & Co, by grants paid, out of 39 distinct recipients.
| Recipient | Match | Location | Grants | Total paid | Latest year |
|---|---|---|---|---|---|
| Adarc- the Aaron Diamond AIDS Research Center | U | New York, NY | 3 | $65,000 | 2022 |
| Reaching Ua Foundation | U | New York, NY | 3 | $60,000 | 2022 |
| Innovation Law Lab 47-1012852 | C | Portland, OR | 1 | $50,000 | 2020 |
| Save the Children - the Simon Society 06-0726487 | D | Fairfield, CT | 3 | $50,000 | 2022 |
| Hudson River Park Friends | U | New York, NY | 2 | $45,000 | 2022 |
| Planned Parenthood | U | New York, NY | 3 | $45,000 | 2022 |
| St Judes Children Research Hospital 62-0646012 | C | Memphis, TN | 2 | $40,000 | 2020 |
| Southampton Hospital Foundation 11-3466516 | B | Southampton, NY | 3 | $40,000 | 2024 |
| White House Historical Assn | U | Washington, WA | 1 | $35,000 | 2022 |
| Frank Lloyd Wright Trust 23-7414937 | C | Chicago, IL | 1 | $25,000 | 2018 |
| The Carnegie Hall Corporation 13-1923626 | B | New York, NY | 1 | $25,000 | 2022 |
| Doctors Without Borders USA | U | New York, NY | 2 | $25,000 | 2020 |
| Child Fund International USA | U | Richmond, VA | 2 | $20,000 | 2020 |
| Unicef Children First | U | New York, NY | 2 | $20,000 | 2020 |
| Campo Garzon Inc 81-2639040 | B | New York, NY | 3 | $20,000 | 2022 |
| Core Comm Org Relief Effort | U | Los Angeles, CA | 1 | $20,000 | 2022 |
| Chess in the Schools 13-6119036 | B | New York, NY | 2 | $20,000 | 2020 |
| Visual AIDS for the Arts 13-3621169 | B | New York, NY | 2 | $20,000 | 2022 |
| Space On Ryder Farm 27-2886262 | D | New York, NY | 3 | $17,500 | 2022 |
| Alzheimer's Association 13-3039601 | C | Chicago, IL | 3 | $15,000 | 2022 |
| Cooperative for Assistance and Relief Everwhere Inc 13-1685039 | C | Atlanta, GA | 2 | $15,000 | 2020 |
| NYC- Food Bank | U | New York, NY | 3 | $15,000 | 2022 |
| NYC Rescue Mission | U | New York, NY | 2 | $12,500 | 2020 |
| International Council of the Museum of Modern Art 13-6143744 | B | New York, NY | 1 | $10,000 | 2022 |
| City Harvest 13-3170676 | C | New York, NY | 2 | $10,000 | 2020 |
| Wnet 26-2810489 | B | New York, NY | 3 | $9,000 | 2022 |
| Peconic Sound Conservatory | U | Southampton, NY | 2 | $7,000 | 2020 |
| New York Public Radio 13-3015230 | B | New York, NY | 3 | $7,000 | 2022 |
| Project Rousseau Inc 27-4529216 | C | New York, NY | 1 | $7,000 | 2022 |
| Gay Men's Health Crisis 13-3130146 | C | New York, NY | 2 | $7,000 | 2020 |
| Wounded Warriors Project | U | New York, NY | 2 | $6,000 | 2020 |
| Every Child a Reader 13-3804916 | B | New York, NY | 3 | $6,000 | 2022 |
| City Meals On Wheels | U | New York, NY | 2 | $6,000 | 2020 |
| Usc Shoa Foundation | U | Los Angeles, CA | 1 | $5,000 | 2018 |
| Sarasota Opera Youth Opera in Memory of Alain Lebleu | U | Sarasota, FL | 1 | $5,000 | 2022 |
| Holocaust International Museum | U | Washington, DC | 1 | $5,000 | 2018 |
| Washington Market School 13-3134024 | B | New York, NY | 1 | $1,000 | 2020 |
| California Architectural Foundation 94-2626009 | B | Sacramento, CA | 1 | $510 | 2024 |
| Mercy Corps 91-1148123 | C | Portland, OR | 1 | $500 | 2018 |
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 77 grant rows this organization reported, most recent first.
| Tax year | Recipient | Match | Amount | Type | Purpose | Source filing |
|---|---|---|---|---|---|---|
| 2024 | Southampton Hospital Foundation Southampton, NY | B | $15,000 | paid | SUPPORTS STONY BROOK SOUTHAMPTON HOSPITAL'S MISSION TO DELIVER HEALTHCARE SERVICES. | 202513219349101326 |
| 2024 | California Architectural Foundation Sacramento, CA | B | $510 | paid | SUPPORTS ARCHITECTURAL EDUCATION PROGRAMS WITHIN CALIFORNIA | 202513219349101326 |
| 2023 | Southampton Hospital Foundation Southampton, NY | B | $15,000 | paid | SUPPORTS STONY BROOK SOUTHAMPTON HOSPITAL'S MISSION TO DELIVER HEALTHCARE SERVICES. | 202433199349102788 |
| 2022 | White House Historical Assn Washington, WA | U | $35,000 | paid | SUPPORT TO PROTECT, PRESERVE, AND PROVIDE PUBLIC ACCESS TO THE RICH HISTORY OF AMERICA'S EXECUTIVE MANSION. | 202302289349100105 |
| 2022 | Reaching Ua Foundation New York, NY | U | $30,000 | paid | PROMOTE INITIATIVES AND STRENGTHEN ORGANIZATIONS FOR URUGUAYANS IN POVERTY | 202302289349100105 |
| 2022 | The Carnegie Hall Corporation New York, NY | B | $25,000 | paid | HELP TO BRING THE TRANSFORMATIVE POWER OF MUSIC TO THE WIDEST POSSIBLE AUDIENCE. | 202302289349100105 |
| 2022 | Hudson River Park Friends New York, NY | U | $20,000 | paid | DEDICATED TO THE COMPLETION, CARE, AND ENHANCEMENT OF THE HUDSON RIVER PARK. | 202302289349100105 |
| 2022 | Core Comm Org Relief Effort Los Angeles, CA | U | $20,000 | paid | TO AID, PROTEC, AND EMPOWER THE MOST VULNERABLE COMMUNITIES IN CRISIS | 202302289349100105 |
| 2022 | Save the Children - the Simon Society Fairfield, CT | D | $20,000 | paid | DEDICATED TO INVESTING IN CHILDHOOD, GIVING EVERY CHILD THE BEST CHANCE FOR SUCCESS | 202302289349100105 |
| 2022 | Planned Parenthood New York, NY | U | $15,000 | paid | A NONPROFIT ORGANIZATION THAT PROVIDES REPRODUCTIVE HEALTH CARE IN THE UNITED STATES AND GLOBALLY. | 202302289349100105 |
| 2022 | International Council of the Museum of Modern Art New York, NY | B | $10,000 | paid | SUPPORT OF MODERN ART | 202302289349100105 |
| 2022 | Campo Garzon Inc New York, NY | B | $10,000 | paid | SUPPORTING ARTS, CULTURE AND HUMANITIES EDUCATION | 202302289349100105 |
| 2022 | Southampton Hospital Foundation Southampton, NY | B | $10,000 | paid | SUPPORTS STONY BROOK SOUTHAMPTON HOSPITAL'S MISSION TO DELIVER HEALTHCARE SERVICES AND EXPAND CLINICAL PROGRAMS TO MEET THE NEEDS OF THE COMMUNITY. | 202302289349100105 |
| 2022 | Adarc- the Aaron Diamond AIDS Research Center New York, NY | U | $10,000 | paid | AIDS RESEARCH AND HEALTH CARE | 202302289349100105 |
| 2022 | Project Rousseau Inc New York, NY | C | $7,000 | paid | TO EMPOWER YOUTH IN COMMUNITIES WITH THE GREATEST NEED TO REACH THEIR FULL POTENTIAL, AS WELL AS PURSUE AND EXCEL IN HIGHER EDUCATION. | 202302289349100105 |
| 2022 | NYC- Food Bank New York, NY | U | $5,000 | paid | FOOD BANK WORKING TO END HUNGER IN NEW YORK CITY | 202302289349100105 |
| 2022 | Sarasota Opera Youth Opera in Memory of Alain Lebleu Sarasota, FL | U | $5,000 | paid | TO HELP TRAINED SINGERS IN THE IMPORTANT TRANSITION FROM STUDENT TO PROFESSIONAL LIFE. | 202302289349100105 |
| 2022 | Space On Ryder Farm New York, NY | D | $5,000 | paid | CREAT AN ENVIRONMENT FOR ARTISTS | 202302289349100105 |
| 2022 | Visual AIDS for the Arts New York, NY | B | $5,000 | paid | SUPPORT FOR ART TO FIGHT AIDS BY PROVOKING DIALOGUE, SUPPORTING HIV+ ARTISTS. | 202302289349100105 |
| 2022 | Alzheimer's Association Chicago, IL | C | $5,000 | paid | ADVANCE RESEARCH TO END ALZHEIMER'S WHILE ENHANCING CARE FOR THOSE LIVING WITH THE DISEASE | 202302289349100105 |
| 2022 | New York Public Radio New York, NY | B | $3,000 | paid | RECOGNISED 501C(3) SUPPORTING RADIO TO BRING THE BEST NEWS, CULTURE MUSIC. | 202302289349100105 |
| 2022 | Every Child a Reader New York, NY | B | $2,000 | paid | INSTILLING LIFELONG LOVE OF READING IN CHILDREN | 202302289349100105 |
| 2022 | Wnet New York, NY | B | $2,000 | paid | SUPPORTING ONLINE MEDIA AND BROADCASTING BY CREATING CONTENT IN AREA OF ARTS & CULTURE, NEWS, DOCUMENTARY AND CHILDRENS PROGRAMMING. | 202302289349100105 |
| 2020 | Innovation Law Lab Portland, OR | C | $50,000 | paid | SUPPORT FOR ORGANIZATION WORKING TO LEVERAGE TECHNOLOGY AND ACTIVIST-ORGANIZING THEORIES TO STOP THE ILLEGAL REMOVALS AND SUPPORT CONSTITUTIONAL PRINCIPLES OF DUE PROCESS. | 202111339349101306 |
| 2020 | Adarc- the Aaron Diamond AIDS Research Center New York, NY | U | $30,000 | paid | AIDS RESEARCH AND HEALTH CARE | 202111339349101306 |
| 2020 | Hudson River Park Friends New York, NY | U | $25,000 | paid | DEDICATED TO THE COMPLETION, CARE, AND ENHANCEMENT OF THE HUDSON RIVER PARK. | 202111339349101306 |
| 2020 | St Judes Children Research Hospital Memphis, TN | C | $20,000 | paid | PEDIATRIC TREATMENT AND RESEARCH FACILITY | 202111339349101306 |
| 2020 | Save the Children - the Simon Society Fairfield, CT | D | $20,000 | paid | DEDICATED TO INVESTING IN CHILDHOOD, GIVING EVERY CHILD THE BEST CHANCE FOR SUCCESS | 202111339349101306 |
| 2020 | Reaching Ua Foundation New York, NY | U | $20,000 | paid | PROMOTE INITIATIVES AND STRENGTHEN ORGANIZATIONS FOR URUGUAYANS IN POVERTY | 202111339349101306 |
| 2020 | Planned Parenthood New York, NY | U | $15,000 | paid | A NONPROFIT ORGANIZATION THAT PROVIDES REPRODUCTIVE HEALTH CARE IN THE UNITED STATES AND GLOBALLY. | 202111339349101306 |
| 2020 | Visual AIDS for the Arts New York, NY | B | $15,000 | paid | SUPPORT FOR ART TO FIGHT AIDS BY PROVOKING DIALOGUE, SUPPORTING HIV+ ARTISTS. | 202111339349101306 |
| 2020 | Unicef Children First New York, NY | U | $10,000 | paid | CHILDREN FIRST EXAMINES CHANGES IN PUBLIC ATTITUDES AND GOVERNMENT POLICIES WHICH HAVE PUT CHILDREN AT THE TOP OF THE INTERNATIONAL AGENDA | 202111339349101306 |
| 2020 | Doctors Without Borders USA New York, NY | U | $10,000 | paid | INTERNATIONAL MEDICAL HUMANITARIAN ORGANIZATION | 202111339349101306 |
| 2020 | Child Fund International USA Richmond, VA | U | $10,000 | paid | HELP DEPRIVED CHILDREN WORLDWIDE IMPROVE THEIR LIVES AND PROMOTE THE RIGHTS OF CHILDREN | 202111339349101306 |
| 2020 | Chess in the Schools New York, NY | B | $10,000 | paid | CHESS IN THE SCHOOLS FOSTERS THE INTELLECTUAL AND SOCIAL DEVELOPMENT OF LOW-INCOME YOUTH THROUGH CHESS EDUCATION. | 202111339349101306 |
| 2020 | Cooperative for Assistance and Relief Everwhere Inc Atlanta, GA | C | $10,000 | paid | PROVIDE HELPS FOR CRISIS, DISASTERS, REFUGEES, AND EARTHQUAKES EMERGENCIES | 202111339349101306 |
| 2020 | Space On Ryder Farm New York, NY | D | $10,000 | paid | CREAT AN ENVIRONMENT FOR ARTISTS | 202111339349101306 |
| 2020 | NYC Rescue Mission New York, NY | U | $7,500 | paid | HELP HOMELESS PEOPLE AND WORK TO END HUNGER AND HOMELESSNESS IN NEW YORK CITY | 202111339349101306 |
| 2020 | City Meals On Wheels New York, NY | U | $5,000 | paid | DONATION USED FOR THE PREPARATION AND DELIVERY OF MEALS TO HOMEBOUND ELDERLY. | 202111339349101306 |
| 2020 | Alzheimer's Association Chicago, IL | C | $5,000 | paid | ADVANCE RESEARCH TO END ALZHEIMER'S WHILE ENHANCING CARE FOR THOSE LIVING WITH THE DISEASE | 202111339349101306 |
| 2020 | Campo Garzon Inc New York, NY | B | $5,000 | paid | SUPPORTING ARTS, CULTURE AND HUMANITIES EDUCATION | 202111339349101306 |
| 2020 | City Harvest New York, NY | C | $5,000 | paid | RESCUING FOOD FOR NEW YORK'S HUNGRY | 202111339349101306 |
| 2020 | NYC- Food Bank New York, NY | U | $5,000 | paid | FOOD BANK WORKING TO END HUNGER IN NEW YORK CITY | 202111339349101306 |
| 2020 | Wounded Warriors Project New York, NY | U | $3,000 | paid | AIDE INJURED SERVICE MEMBERS AND INCREASE AWARENESS | 202111339349101306 |
| 2020 | New York Public Radio New York, NY | B | $3,000 | paid | RECOGNISED 501C(3) SUPPORTING RADIO TO BRING THE BEST NEWS, CULTURE MUSIC. | 202111339349101306 |
| 2020 | Every Child a Reader New York, NY | B | $2,000 | paid | INSTILLING LIFELONG LOVE OF READING IN CHILDREN | 202111339349101306 |
| 2020 | Peconic Sound Conservatory Southampton, NY | U | $2,000 | paid | CONSERVING LONG ISLAND'S WORKING FARMS, NATURAL LANDS AND HERITAGE | 202111339349101306 |
| 2020 | Gay Men's Health Crisis New York, NY | C | $2,000 | paid | NYC BASED NON-PROFIT, VOLUNTEER-SUPPORTED AND COMMUNITY-BASED AIDS SERVICE ORGANIZATION. | 202111339349101306 |
| 2020 | Wnet New York, NY | B | $2,000 | paid | SUPPORTING ONLINE MEDIA AND BROADCASTING BY CREATING CONTENT IN AREA OF ARTS & CULTURE, NEWS, DOCUMENTARY AND CHILDRENS PROGRAMMING. | 202111339349101306 |
| 2020 | Washington Market School New York, NY | B | $1,000 | paid | SUPPORT FOR EARLY CHILDHOOD CENTER. | 202111339349101306 |
| 2018 | Adarc- the Aaron Diamond AIDS Research Center New York, NY | U | $25,000 | paid | AIDS RESEARCH AND HEALTH CARE | 201921139349100602 |
| 2018 | Frank Lloyd Wright Trust Chicago, IL | C | $25,000 | paid | EDUCATE AND INSPIRE THE PUBLIC THROUGH INTERPRETATION OF FRANK LLOYD WRIGHT'S DESIGN LEGACY AND PRESERVATION OF HIS ORIGINAL SITES FOR FUTURE GENERATIONS. | 201921139349100602 |
| 2018 | St Judes Children Research Hospital Memphis, TN | C | $20,000 | paid | PEDIATRIC TREATMENT AND RESEARCH FACILITY | 201921139349100602 |
| 2018 | Doctors Without Borders USA New York, NY | U | $15,000 | paid | INTERNATIONAL MEDICAL HUMANITARIAN ORGANIZATION | 201921139349100602 |
| 2018 | Planned Parenthood New York, NY | U | $15,000 | paid | A NONPROFIT ORGANIZATION THAT PROVIDES REPRODUCTIVE HEALTH CARE IN THE UNITED STATES AND GLOBALLY. | 201921139349100602 |
| 2018 | Child Fund International USA Richmond, VA | U | $10,000 | paid | HELP DEPRIVED CHILDREN WORLDWIDE IMPROVE THEIR LIVES AND PROMOTE THE RIGHTS OF CHILDREN | 201921139349100602 |
| 2018 | Save the Children - the Simon Society Fairfield, CT | D | $10,000 | paid | DEDICATED TO INVESTING IN CHILDHOOD, GIVING EVERY CHILD THE BEST CHANCE FOR SUCCESS | 201921139349100602 |
| 2018 | Unicef Children First New York, NY | U | $10,000 | paid | CHILDREN FIRST EXAMINES CHANGES IN PUBLIC ATTITUDES AND GOVERNMENT POLICIES WHICH HAVE PUT CHILDREN AT THE TOP OF THE INTERNATIONAL AGENDA | 201921139349100602 |
| 2018 | Chess in the Schools New York, NY | B | $10,000 | paid | CHESS IN THE SCHOOLS FOSTERS THE INTELLECTUAL AND SOCIAL DEVELOPMENT OF LOW-INCOME YOUTH THROUGH CHESS EDUCATION. | 201921139349100602 |
| 2018 | Reaching Ua Foundation New York, NY | U | $10,000 | paid | PROMOTE INITIATIVES AND STRENGTHEN ORGANIZATIONS FOR URUGUAYANS IN POVERTY | 201921139349100602 |
| 2018 | Holocaust International Museum Washington, DC | U | $5,000 | paid | LIVING MEMORIAL TO THE HOLOCAUST | 201921139349100602 |
| 2018 | Campo Garzon Inc New York, NY | B | $5,000 | paid | SUPPORTING ARTS, CULTURE AND HUMANITIES EDUCATION | 201921139349100602 |
| 2018 | Usc Shoa Foundation Los Angeles, CA | U | $5,000 | paid | FOUNDATION TO PRESERVE THE VOICES OF HOLOCAUST SURVIVORS | 201921139349100602 |
| 2018 | City Harvest New York, NY | C | $5,000 | paid | RESCUING FOOD FOR NEW YORK'S HUNGRY | 201921139349100602 |
| 2018 | Alzheimer's Association Chicago, IL | C | $5,000 | paid | ADVANCE RESEARCH TO END ALZHEIMER'S WHILE ENHANCING CARE FOR THOSE LIVING WITH THE DISEASE | 201921139349100602 |
| 2018 | NYC- Food Bank New York, NY | U | $5,000 | paid | FOOD BANK WORKING TO END HUNGER IN NEW YORK CITY | 201921139349100602 |
| 2018 | Wnet New York, NY | B | $5,000 | paid | SUPPORTING ONLINE MEDIA AND BROADCASTING BY CREATING CONTENT IN AREA OF ARTS & CULTURE, NEWS, DOCUMENTARY AND CHILDRENS PROGRAMMING. | 201921139349100602 |
| 2018 | Peconic Sound Conservatory Southampton, NY | U | $5,000 | paid | CONSERVING LONG ISLAND'S WORKING FARMS, NATURAL LANDS AND HERITAGE | 201921139349100602 |
| 2018 | Cooperative for Assistance and Relief Everwhere Inc Atlanta, GA | C | $5,000 | paid | PROVIDE HELPS FOR CRISIS, DISASTERS, REFUGEES, AND EARTHQUAKES EMERGENCIES | 201921139349100602 |
| 2018 | Gay Men's Health Crisis New York, NY | C | $5,000 | paid | NYC BASED NON-PROFIT, VOLUNTEER-SUPPORTED AND COMMUNITY-BASED AIDS SERVICE ORGANIZATION. | 201921139349100602 |
| 2018 | NYC Rescue Mission New York, NY | U | $5,000 | paid | HELP HOMELESS PEOPLE AND WORK TO END HUNGER AND HOMELESSNESS IN NEW YORK CITY | 201921139349100602 |
| 2018 | Wounded Warriors Project New York, NY | U | $3,000 | paid | AIDE INJURED SERVICE MEMBERS AND INCREASE AWARENESS | 201921139349100602 |
| 2018 | Space On Ryder Farm New York, NY | D | $2,500 | paid | CREAT AN ENVIRONMENT FOR ARTISTS | 201921139349100602 |
| 2018 | Every Child a Reader New York, NY | B | $2,000 | paid | INSTILLING LIFELONG LOVE OF READING IN CHILDREN | 201921139349100602 |
| 2018 | City Meals On Wheels New York, NY | U | $1,000 | paid | DONATION USED FOR THE PREPARATION AND DELIVERY OF MEALS TO HOMEBOUND ELDERLY. | 201921139349100602 |
| 2018 | New York Public Radio New York, NY | B | $1,000 | paid | RECOGNISED 501C(3) SUPPORTING RADIO TO BRING THE BEST NEWS, CULTURE MUSIC. | 201921139349100602 |
| 2018 | Mercy Corps Portland, OR | C | $500 | paid | ALLEVIATE SUFFERING, POVERTY & OPPRESSION BY HELPING PEOPLE BUILD SECURE, PRODUCTIVE & JUST COMMUNITIES. | 201921139349100602 |
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 | 202513219349101326 |
| 990PF | 2023 | 2023-12-31 | not stated | 2023v5.1 | 202433199349102788 |
| 990PF | 2022 | 2022-12-31 | not stated | 2022v5.0 | 202302289349100105 |
| 990PF | 2020 | 2020-12-31 | not stated | 2020v4.1 | 202111339349101306 |
| 990PF | 2018 | 2018-12-31 | not stated | 2018v3.1 | 201921139349100602 |
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/453597135.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.