Who funds Berkeley Divinity School

EIN 06-1013935 · New Haven, CT

Berkeley Divinity School of New Haven, CT (EIN 06-1013935) was named as a grant recipient by 31 funders in 116 grants paid totaling $6,856,832 in tax years 2018–2025, as reported on the funders' Forms 990-PF and 990 Schedule I. Each edge was resolved to this EIN at the match tier shown. Dataset version 2026.09.0, built 2026-09-03.

Grants received

$6,856,832

116 grants paid

Funders

distinct grantmakers

Tax years

2018–2025

as reported by funders

Funders

Grantmakers ranked by total paid to Berkeley Divinity School
Funder	State	Match	Grants	Total paid	Latest year
The Alfred S Edwards & Alice B Edwards 06-6231456	IL	C	8	$1,288,793	2025
Lilly Endowment Inc 35-0868122	IN	B	2	$1,050,000	2025
Saint Paul & Minnesota Foundation 41-6031510	MN	A	5	$810,000	2022
Royce Family Fund Inc C/O Royce & Associates 13-3318620	CT	B C	4	$609,000	2024
The Rhode Island Community Foundation 22-2604963	RI	A	1	$500,000	2024
Schwab Charitable Fund 31-1640316	CA	A	6	$416,750	2025
National Philanthropic Trust 23-7825575	PA	A	4	$384,640	2025
Morgan Stanley Global Impact Funding Trust Inc 52-7082731	IN	A	3	$325,000	2024
The Koch Ellis Fund C/O Charles Ellis Trustee 22-2505228	CT	C D	4	$276,100	2024
The William Brown Foundation Inc Co Morrison Cohen Llp 13-3307838	NY	C	6	$205,000	2025
Lofberg Family Foundation C/O Walter & Shuffain Pc 47-4915692	MA	B	3	$155,000	2025
Linton J M TR Berkeley Div Schol 06-6071274	RI	D	12	$145,206	2023
Pardee Sarah N Est TR Pardee Fd 06-6029233	TX	B D	6	$117,697	2025
The Shilling Family Foundation 22-3270538	NJ	C	6	$80,000	2025
Vanguard Charitable Endowment Program 23-2888152	PA	A	4	$64,500	2024
The V & L Marx Foundation 03-0536676	NY	B C	6	$60,000	2025
TR Ua C & a Wiggen Memorial Fund Xxxxx5008 06-6340110	IL	C	8	$54,891	2025
Fidelity Investments Charitable Gift Fund 11-0303001	MA	A	5	$52,050	2025
H Boone & Violet M Porter Charitable Foundation Inc 39-1397212	VT	B C D	3	$46,500	2023
H & M Kellogg Charitable Trust 31-1713052	SD	C	1	$45,000	2025
John C Markey Charitable Fund 34-6572724	NC	B	1	$40,000	2021
Margaret a Cargill Foundation 37-1758406	MN	B	3	$40,000	2024
The Chilton Foundation 13-7077903	CT	B	1	$25,000	2022
Hoerle Foundation Inc C/O Robert F Hoerle 13-3419592	NY	B	1	$20,000	2023
Society for the Increase of the Ministry 06-6053077	CT	A	2	$19,880	2025
Anderson Family Foundation C/O Carl T Anderson 36-7181195	CA	C	2	$10,000	2022
Smith Richardson Foundation Inc 56-0611550	NC	C	1	$5,000	2024
Kanoff Family Foundation Co Jefferies & Company 95-4662947	CA	C	1	$5,000	2023
The Lawrence Family Foundation 13-3935895	MN	C	1	$5,000	2023
The O'herron Family Foundation 13-3244207	CT	C	1	$500	2021
The Train Foundation 58-6369886	GA	B	5	$325	2025

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.

Grants

The 116 most recent grants naming this organization.

Grants to Berkeley Divinity School as reported by funders
Tax year	Funder	Recipient	Match	Amount	Type	Purpose	Source filing
2025	Lilly Endowment Inc	Berkeley Divinity School New Haven, CT	B	$1,000,000	paid	PATHWAYS FOR TOMORROW INITIATIVE	202641359349103099
2025	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$185,249	paid	GENERAL	202601269349102145
2025	Donor Advised Charitable Giving Inc	Berkeley Divinity School New Haven, CT	A	$102,000	paid	EDUCATION	202611199349300601
2025	National Philanthropic Trust	Berkeley Divinity School New Haven, CT	A	$70,000	paid	HEALTH	202601289349302480
2025	Lofberg Family Foundation C/O Walter & Shuffain Pc	Berkeley Divinity School New Haven, CT	B	$50,000	paid	CHARITABLE DONATION	202631329349102918
2025	H & M Kellogg Charitable Trust	Berkeley Divinity School at Yale New Haven, CT	C	$45,000	paid	GENERAL SUPPORT	202631349349102493
2025	The William Brown Foundation Inc Co Morrison Cohen Llp	Berkeley Divinity School at Yale New Haven, CT	C	$30,000	paid	GENERAL	202641149349101514
2025	Pardee Sarah N Est TR Pardee Fd	Berkeley Divinity School New Haven, CT	B	$20,964	paid	UNRESTRICTED GENERAL	202641209349102509
2025	The V & L Marx Foundation	Berkeley Divinity School - Yale New Haven, CT	C	$10,000	paid	GENERAL CORPORATE PURPOSE	202611329349101546
2025	The Shilling Family Foundation	Berkely Divinity School at Yale New Haven, CT	C	$10,000	paid	RELIGIOUS AND/OR EDUCATIONAL	202640939349100014
2025	Fidelity Investments Charitable Gift Fund	Berkeley Divinity School New Haven, CT	A	$9,000	paid	For grant recipient's exempt purposes	202601389349301700
2025	Society for the Increase of the Ministry	Berkeley Divinity School New Haven, CT	A	$8,880	paid	SCHOLARSHIPS	202601289349304125
2025	TR Ua C & a Wiggen Memorial Fund Xxxxx5008	Berkeley Divinity School at Yale New Haven, CT	C	$7,822	paid	GENERAL	202610369349101506
2025	The Train Foundation	Berkeley Divinity School New Haven, CT	B	$75	paid	General	202621319349100617
2024	The Rhode Island Community Foundation	Berkeley Divinity School at Yale New Haven, CT	A	$500,000	paid	EDU - EDUCATIONAL SUCCESS (PRIMARY)	202523179349311872
2024	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$159,908	paid	GENERAL	202501279349101490
2024	National Philanthropic Trust	Berkeley Divinity School New Haven, CT	A	$143,640	paid	EDUCATION	202511339349301311
2024	Donor Advised Charitable Giving Inc	Berkeley Divinity School New Haven, CT	A	$103,000	paid	EDUCATION	202541069349300729
2024	Royce Family Fund Inc C/O Royce & Associates	Berkeley Divinity School New Haven, CT	B	$65,000	paid	GENERAL PURPOSES	202513219349108751
2024	The William Brown Foundation Inc Co Morrison Cohen Llp	Berkeley Divinity School at Yale New Haven, CT	C	$55,000	paid	GENERAL	202520999349100727
2024	The Koch Ellis Fund C/O Charles Ellis Trustee	Berkeley Divinity School of Yale New Haven, CT	C	$51,100	paid	PEDGE PAYMENT	202543219349106714
2024	Lofberg Family Foundation C/O Walter & Shuffain Pc	Berkeley Divinity School New Haven, CT	B	$50,000	paid	CHARITABLE DONATION	202523219349105497
2024	Pardee Sarah N Est TR Pardee Fd	Berkeley Divinity School New Haven, CT	B	$22,098	paid	UNRESTRICTED GENERAL	202511229349100431
2024	Margaret a Cargill Foundation	Berkeley Divinity School New Haven, CT	B	$20,000	paid	OTHER OPERATING SUPPORT	202503189349102200
2024	Morgan Stanley Global Impact Funding Trust Inc	Berkeley Divinity School New Haven, CT	A	$20,000	paid	UNRESTRICTED GENERAL SUPPORT	202503239349300435
2024	Vanguard Charitable Endowment Program	Berkeley Divinity School New Haven, CT	A	$13,000	paid	FOR RECIPIENT'S EXEMPT PURPOSE	202511349349313096
2024	Society for the Increase of the Ministry	Berkeley Divinity School New Haven, CT	A	$11,000	paid	SCHOLARSHIPS	202510559349301541
2024	The V & L Marx Foundation	Berkeley Divinity School New Haven, CT	B	$10,000	paid	GENERAL CORPORATE PURPOSE	202521329349102602
2024	The Shilling Family Foundation	Berkely Divinity School at Yale New Haven, CT	C	$10,000	paid	RELIGIOUS AND/OR EDUCATIONAL	202540949349100114
2024	TR Ua C & a Wiggen Memorial Fund Xxxxx5008	Berkeley Divinity School at Yale New Haven, CT	C	$6,907	paid	GENERAL	202520379349100112
2024	Smith Richardson Foundation Inc	Berkeley Divinity School at Yale New Haven, CT	C	$5,000	paid	GENERAL OPERATING SUPPORT	202543199349100814
2023	Morgan Stanley Global Impact Funding Trust Inc	Berkeley Divinity School New Haven, CT	A	$255,000	paid	UNRESTRICTED GENERAL SUPPORT	202403209349313980
2023	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$162,419	paid	GENERAL	202421139349102177
2023	Linton J M TR Berkeley Div Schol	Berkeley Divinity School Scholarships New Haven, CT	D	$126,606	paid	SCHOLARSHIP	202411079349101831
2023	The Koch Ellis Fund C/O Charles Ellis Trustee	Berkeley Divity School of Yale New Haven, CT	D	$100,000	paid	PEDGE PAYMENT	202403199349103815
2023	Lofberg Family Foundation C/O Walter & Shuffain Pc	Berkeley Divinity School New Haven, CT	B	$55,000	paid	CHARITABLE DONATION	202411359349103931
2023	Schwab Charitable Fund	Berkeley Divinity School New Haven, CT	A	$51,000	paid	EDUCATION	202411039349301716
2023	Royce Family Fund Inc C/O Royce & Associates	Berkeley Divinity School New Haven, CT	B	$50,000	paid	GENERAL PURPOSES	202403209349105665
2023	The William Brown Foundation Inc Co Morrison Cohen Llp	Berkeley Divinity School at Yale New Haven, CT	C	$30,000	paid	GENERAL	202430879349100128
2023	Hoerle Foundation Inc C/O Robert F Hoerle	Berkeley Divinity School New Haven, CT	B	$20,000	paid	CHARITABLE	202413069349100346
2023	H Boone & Violet M Porter Charitable Foundation Inc	The Berkeley Divinity School at Yale New Haven, CT	C	$20,000	paid	2023-2024 Stipend for Porter Fellow in Jerusalem	202411939349100201
2023	Pardee Sarah N Est TR Pardee Fd	Berkeley Divinity School New Haven, CT	B	$13,208	paid	UNRESTRICTED GENERAL	202411839349100901
2023	Vanguard Charitable Endowment Program	Berkeley Divinity School New Haven, CT	A	$13,000	paid	FOR RECIPIENT'S EXEMPT PURPOSE	202441359349309439
2023	The V & L Marx Foundation	Berkeley Divinity School New Haven, CT	B	$10,000	paid	GENERAL CORPORATE PURPOSE	202411349349101776
2023	The Shilling Family Foundation	Berkely Divinity School at Yale New Haven, CT	C	$10,000	paid	RELIGIOUS AND/OR EDUCATIONAL	202411069349100136
2023	Fidelity Investments Charitable Gift Fund	Berkeley Divinity School New Haven, CT	A	$5,350	paid	For grant recipient's exempt purposes	202441369349301334
2023	Kanoff Family Foundation Co Jefferies & Company	Berkeley Divinity School at Yale New Haven, CT	C	$5,000	paid	To form leaders who will build significant Christian communities	202443189349103344
2023	The Lawrence Family Foundation	Berkeley Dividnity School at Yale New Haven, CT	C	$5,000	paid	OPERATING	202443209349104714
2023	TR Ua C & a Wiggen Memorial Fund Xxxxx5008	Berkeley Divinity School at Yale New Haven, CT	C	$4,831	paid	GENERAL	202420369349101157
2023	The Train Foundation	Berkeley Divinity School New Haven, CT	B	$100	paid	General	202531349349101788
2022	Saint Paul & Minnesota Foundation	Berkeley Divinity School New Haven, CT	A	$760,000	paid	MULTIPLE GRANTS FOR MULTIPLE PURPOSES	202312279349303531
2022	Royce Family Fund Inc C/O Royce & Associates	Berkeley Divinity School New Haven, CT	B	$250,000	paid	GENERAL PURPOSES	202343199349110024
2022	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$180,925	paid	GENERAL	202311219349102201
2022	Schwab Charitable Fund	Berkeley Divinity School New Haven, CT	A	$101,500	paid	EDUCATION	202330939349300403
2022	National Philanthropic Trust	Berkeley Divinity School New Haven, CT	A	$63,000	paid	EDUCATION	202311359349313966
2022	The William Brown Foundation Inc Co Morrison Cohen Llp	Berkeley Divinity School at Yale New Haven, CT	C	$30,000	paid	GENERAL	202311089349101231
2022	Pardee Sarah N Est TR Pardee Fd	Berkeley Divinity School New Haven, CT	B	$25,598	paid	UNRESTRICTED GENERAL	202311229349100226
2022	The Chilton Foundation	Berkeley Divinity School New Haven, CT	B	$25,000	paid	GENERAL SUPPORT	202343149349101349
2022	Vanguard Charitable Endowment Program	Berkeley Divinity School New Haven, CT	A	$20,500	paid	For recipient's exempt purpose	202331359349303108
2022	The Shilling Family Foundation	Berkeley Divinity School at Yale New Haven, CT	C	$10,000	paid	RELIGIOUS AND/OR EDUCATIONAL	202330929349100003
2022	The V & L Marx Foundation	Berkeley Divinity School New Haven, CT	B	$10,000	paid	GENERAL CORPORATE PURPOSE	202311309349102866
2022	Margaret a Cargill Foundation	Berkeley Divinity School New Haven, CT	B	$10,000	paid	OTHER OPERATING SUPPORT	202323149349100022
2022	TR Ua C & a Wiggen Memorial Fund Xxxxx5008	Berkeley Divinity School at Yale New Haven, CT	C	$7,965	paid	GENERAL	202320379349101007
2022	Anderson Family Foundation C/O Carl T Anderson	Berkeley Divinity School at Yale New Haven, CT	C	$5,000	paid	CHARITABLE	202312789349101111
2022	Linton J M TR Berkeley Div Schol	Berkeley Divinity School Scholarships New Haven, CT	D	$4,500	paid	SCHOLARSHIP	202331019349101528
2021	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$150,998	paid	GENERAL	202221159349101142
2021	Lilly Endowment Inc	Berkeley Divinity School New Haven, CT	B	$50,000	paid	PATHWAYS FOR TOMORROW INITIATIVE	202241329349102664
2021	John C Markey Charitable Fund	Berkeley Divinity School New Haven, CT	B	$40,000	paid	GENERAL CONTRIBUTION	202133149349101108
2021	The William Brown Foundation Inc Co Morrison Cohen Llp	Berkeley Divinity School at Yale New Haven, CT	C	$30,000	paid	GENERAL	202211879349101116
2021	The Koch Ellis Fund C/O Charles Ellis Trustee	Berkeley Divinity School at Yale New Haven, CT	C	$25,000	paid	GENERAL PURPOSE	202331189349100543
2021	The Shilling Family Foundation	Berkeley Divinity School at Yale New Haven, CT	C	$20,000	paid	RELIGIOUS AND/OR EDUCATIONAL	202231089349100843
2021	Vanguard Charitable Endowment Program	Berkeley Divinity School New Haven, CT	A	$18,000	paid	FOR RECIPIENT'S EXEMPT PURPOSE	202211339349310116
2021	Pardee Sarah N Est TR Pardee Fd	Berkeley Divinity School Attn Business Office New Haven, CT	D	$15,708	paid	UNRESTRICTED GENERAL	202201099349101500
2021	Saint Paul & Minnesota Foundation	Berkeley Divinity School New Haven, CT	A	$10,000	paid	MULTIPLE GRANTS FOR MULTIPLE PURPOSES	202242229349301414
2021	The V & L Marx Foundation	Berkeley Divinity School New Haven, CT	B	$10,000	paid	GENERAL CORPORATE PURPOSE	202201369349103480
2021	Fidelity Investments Charitable Gift Fund	Berkeley Divinity School New Haven, CT	A	$9,450	paid	For grant recipient's exempt purposes	202221339349302787
2021	Schwab Charitable Fund	Berkeley Divinity School New Haven, CT	A	$9,250	paid	EDUCATION	202230499349301028
2021	TR Ua C & a Wiggen Memorial Fund Xxxxx5008	Berkeley Divinity School at Yale New Haven, CT	C	$6,827	paid	GENERAL	202220399349100302
2021	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Joseph Cundiff New Haven, CT	D	$4,500	paid	SCHOLARSHIP	202210819349100836
2021	The O'herron Family Foundation	Berkeley Divinity School at Yale New Haven, CT	C	$500	paid	UNRESTRICTED	202231359349100933
2021	The Train Foundation	Berkeley Divinity School New Haven, CT	B	$50	paid	GENERAL	202231309349102613
2020	Royce Family Fund Inc C/O Royce & Associates	Berkeley Divinity School at Yale New Haven, CT	C	$244,000	paid	GENERAL PURPOSES	202113199349110171
2020	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$145,668	paid	GENERAL	202141179349101209
2020	National Philanthropic Trust	Berkeley Divinity School New Haven, CT	A	$108,000	paid	EDUCATION	202121459349300307
2020	The Koch Ellis Fund C/O Charles Ellis Trustee	Berkeley Divinity School at Yale New Haven, CT	C	$100,000	paid	GENERAL PURPOSE	202122369349100402
2020	Morgan Stanley Global Impact Funding Trust Inc	Berkeley Divinity School New Haven, CT	A	$50,000	paid	UNRESTRICTED GENERAL SUPPORT	202143219349301454
2020	The William Brown Foundation Inc Co Morrison Cohen Llp	Berkeley Divinity School at Yale New Haven, CT	C	$30,000	paid	GENERAL	202133129349100933
2020	Pardee Sarah N Est TR Pardee Fd	Berkeley Divinity School Attn Business Office New Haven, CT	D	$20,121	paid	UNRESTRICTED GENERAL	202100909349100625
2020	The Shilling Family Foundation	Berkeley Divinity School at Yale New Haven, CT	C	$20,000	paid	RELIGIOUS AND/OR EDUCATIONAL	202141759349100024
2020	Saint Paul & Minnesota Foundation	Berkeley Divinity School New Haven, CT	A	$20,000	paid	MULTIPLE PURPOSES	202132229349301203
2020	Fidelity Investments Charitable Gift Fund	Berkeley Divinity School New Haven, CT	A	$12,000	paid	For grant recipient's exempt purposes	202121359349300427
2020	Margaret a Cargill Foundation	Berkeley Divinity School New Haven, CT	B	$10,000	paid	OTHER OPERATING SUPPORT	202103149349102900
2020	The V & L Marx Foundation	Berkeley Divinity School New Haven, CT	B	$10,000	paid	GENERAL CORPORATE PURPOSE	202121679349100762
2020	TR Ua C & a Wiggen Memorial Fund Xxxxx5008	Berkeley Divinity School at Yale New Haven, CT	C	$6,575	paid	GENERAL	202102219349100025
2020	H Boone & Violet M Porter Charitable Foundation Inc	The Berkeley Divinity School New Haven, CT	B	$1,500	paid	General support	202113209349101311
2020	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Joseph Cundiff New Haven, CT	D	$1,000	paid	SCHOLARSHIP	202110989349101511
2020	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O October Mohr New Haven, CT	D	$1,000	paid	SCHOLARSHIP	202110989349101511
2020	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Charles Heeley New Haven, CT	D	$1,000	paid	SCHOLARSHIP	202110989349101511
2020	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Jett Mcalister New Haven, CT	D	$1,000	paid	SCHOLARSHIPS	202110989349101511
2020	The Train Foundation	Berkeley Divinity School New Haven, CT	B	$50	paid	GENERAL	202141629349101004
2019	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$153,630	paid	GENERAL	202021629349100142
2019	Schwab Charitable Fund	Berkeley Divinity School New Haven, CT	A	$50,000	paid	EDUCATION	202010489349300101
2019	Fidelity Investments Charitable Gift Fund	Berkeley Divinity School New Haven, CT	A	$16,250	paid	For grant recipient's exempt purposes	202041789349301474
2019	The Saint Paul Foundation	Berkeley Divinity School New Haven, CT	A	$10,000	paid	MULTIPLE GRANTS	202042269349300509
2019	TR Ua C & a Wiggen Memorial Fund Xxxxx5008	Berkeley Divinity School at Yale New Haven, CT	C	$7,171	paid	GENERAL	202000389349100810
2019	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Will Parker New Haven, CT	D	$1,200	paid	SCHOLARSHIPS	202030939349101508
2019	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Will Dickinson New Haven, CT	D	$1,200	paid	SCHOLARSHIP	202030939349101508
2019	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Charles Heeley New Haven, CT	D	$1,200	paid	SCHOLARSHIP	202030939349101508
2018	The Alfred S Edwards & Alice B Edwards	Berkeley Divinity School at Yale New Haven, CT	C	$149,996	paid	GENERAL	201941269349100239
2018	H Boone and Violet M Porter Charitable Foundation Inc	Berkley Divinity School at Yale New Haven, CT	D	$25,000	paid	JERUSALEM FELLOWSHIP	201941029349100514
2018	The Saint Paul Foundation	Berkeley Divinity School New Haven, CT	A	$10,000	paid	MULTIPLE GRANTS FOR MULTIPLE PURPOSES	201902249349301005
2018	TR Ua C & a Wiggen Memorial Fund R50505008	Berkeley Divinity School at Yale New Haven, CT	C	$6,793	paid	GENERAL	201940709349100204
2018	Anderson Family Foundation C/O Carl T Anderson	Berkeley Divinity School at Yale New Haven, CT	C	$5,000	paid	GENERAL CONTRIBUTION	201941349349101584
2018	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Lorenzo Galuzka New Haven, CT	D	$1,000	paid	SCHOLARSHIP	201930949349100028
2018	Linton J M TR Berkeley Div Schol	Berkeley Divinity School F/B/O Nathan Empsall New Haven, CT	D	$1,000	paid	SCHOLARSHIP	201930949349100028
2018	The Train Foundation	Berkeley Divinity School New Haven, CT	B	$50	paid	GENERAL	201921339349100637

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 inferred and should be read as leads until the check is published on the methodology page.

Derived from IRS Form 990-PF and Form 990 Schedule I e-file XML filed by the funders shown; this organization's identity from the IRS Exempt Organizations Business Master File. Dataset version 2026.09.0, built 2026-09-03. The rows as Parquet: manifest.

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.